Ellingtonia Music essay Example | Topics and Well Written Essays - 500 words

Ellingtonia Music - Essay Example But it was during the 40s (after he turned 40) that songs longer than three minutes became his signature style. At one time in 1927 at the Harlem’s Cotton Club, the famous Oliver King decided not play when he was given an invitation to do so. Luckily for Ellington, they offered him to perform on the club’s stage. From this point on Ellington became a favorite performer at that club and made musical compositions with names like Adelaide Hall. Creole Love Call was Hall’s and Ellington’s hit single together, and became a worldwide sensation. The other great thing that happened to Duke Ellington was when he became a regular performer at the Cotton Club, he experimented with all the musical styles he knew and probably created many. The club became his laboratory where he would experiment with his musical compositions and would get immediate feedback from the audience. With the courtesy of the Cotton Club, Duke became a well-known name for revues style of music. And weekly radio broadcasts from the Cotton Club gave Duke national fame. Although his Webster Blanton Band had many influential members but each song had Ellington’s stamp on it (Robbins, n.d.). Duke Ellington is not a musician that I normally listen too. But when I am in the mood for blues, classical and jazz, I really love Ellington’s compositions. But what I really look up to Ellington is because of his strong will and determination to achieve his goals in style. Whatever I have read about this man, it makes me want to say that I want to live like him. When he passed away, he died a clam and peaceful man, who can look over his life achievements and smile. The look of content on his face makes me envious. When he wrote his first composition at the age of fourteen, he was working as a soda jerk at a cafà © and named it something similar, â€Å"The Soda Fountain Rag†. This gives me inspiration about me studies, my career and

Constitution in 2013 - Changes and Interpretations Term Paper

Constitution in 2013 - Changes and Interpretations - Term Paper Example e idea of arming the citizens dated back to around 700 AD in England when King Alfred required all the citizens to be armed depending on their financial status with the poorest at least owning a spear and a lance. With time, the ownership of weapons was even allowed to the workers of a landowner, which was in preparation for crossing the sea to Gascavy. This paper will explain the history of the right to own weapons in American bill of rights and how the interpretation of the same has changed for the last two centuries including the relevant Supreme Court cases involved. In1785 delegates from two states of Maryland and Virginia met to address the inadequacies that were in the present in the articles of the confederation, and a year later, another meeting was held with delegates from five states that identified the solutions to the problems. These includes setting up of an arbitration process to handle disputes between states, the need for setting up a militia to defend the states against foreign invasions and an interstate force that is trained to suppress insurrections especially by the slaves. Federalists such as James Madison who supported the congress to be given the power over security and forming the army was of the opinion that the federal government would not be able to raise a strong enough army to counter the militias. However anti federalists were not supportive of the constitution that gave such huge powers to the federal government as they thought the federal government would decide to disarm the militias. In order to solve the gridlock and push ahead with the adoption of the constitution, a compromise had to be reached and the anti federalists wanted the powers of the federal government to be decentralized (Geber 48). It was agreed that a bill of rights should be included in the constitutions so the federalists promised to support an amendment of the constitution if it was adopted and this convinced many of the anti federalists to support the

The Gothic Horror genre Essay Example for Free

The Gothic Horror genre Essay With particular reference to the construction of Mr Hyde, discuss how portrayal of the character places the novella into the Gothic Horror genre. The Strange Case of Dr Jekyll and Mr Hyde was written by Robert Louis Stevenson in 1886, a time where the Gothic Horror story was at its fullest expression, and Dr Jekyll and Mr Hyde continues to remain one of the most well written, exciting and terrifying Gothic Horror stories to date. The Gothic Horror story has adapted over time, first being associated with dark, mysterious forces of the personality which were though of as uncivilised and therefore medieval and Gothic. However, it was then being used to describe the mysterious, the fantastic and occasionally, the horrific, appealing to the emotional side of human experience and throwing off the shackles of reason. Gothic Novels all shared similar settings, which were not just castles but anywhere that created a dark and mysterious atmosphere, and by the nineteenth century, Gothic Horror began to develop into ordinary human beings in familiar environments, to make the reader even more inclined to believe the unbelievable; that such dreadful events could actually happen; and this is exactly what Stevenson has done. Stevenson wrote Dr Jekyll and Mr Hyde at a time where science was still relatively new; Darwins theory of evolution had turned what was a very religious world upside-down, and that, combined with the discovery of electricity and other scientific breakthroughs, made people start to believe that anything was possible. It is this that makes the events in Stevensons novel, which consists of ordinary characters in familiar settings, that much more believable, and therefore even more terrifying. Stevensons Dr Jekyll and Mr Hyde fits into this mould of a Gothic Horror story perfectly, and this is largely down to the construction and portrayal of the character of Mr Edward Hyde; the evil half of Dr Jekylls personality. Stevenson introduces the theme of their being two sides to everybodys personality with his opening description of Mr Utterson. Stevenson begins by creating a negative impression of the lawyer, that he is of a rugged countenance and that he is never lighted by a smile. This creates the impression that he is unfriendly and cold, and that he does not show his feelings, yet Stevenson manages to compensate for this by saying that Utterson is yet somehow loveable, and explains that he helped people rather than to reprove. Stevensons use a lot of pathetic fallacy throughout the novel is apparent, and this technique is a very strong and common factor displayed in a lot of Gothic Novels. Stevenson has used it to emphasise the horror that he is describing, and it helps to create a generally terrifying and Gothic atmosphere. An example of this is that Jekylls evil side only comes out at night, as this relates to Stevensons theme of good and evil, where evil is associated with darkness and mysterious atmospheres. The first we learn of Mr Hyde is through the very odd story that Enfield tells Utterson at the beginning of the novel. Utterson and Enfield are walking through a street, which Stevenson describes as having an air of invitation about it, and readers are led to believe that as they are walking, Utterson and Enfield are quite safe in their quiet, peaceful town. However when Enfield begins his odd story, it is about three oclock, of what he describes as a black winter morning. This gloomy atmosphere, where there was nothing to be seen but lamps, leads readers to believe that something odd is about to happen. The very first description of Hyde is that he is a little man who was stumping, which suggests that he is not as proper as the other characters in the novel, and that there is, perhaps, something different about him. Quickly, Stevenson lets the readers know that this inkling is right, as Hyde trampled calmly over the childs body, which is horrible enough, but readers then learn that Hyde left her screaming on the ground. This suggests that Hyde was not fazed by what he had just done, and walked off as if nothing had happened; this is almost evil. Although it is not a particularly horrific event, it gives readers a taste for what is going to come, and they can guess that this is not going to be the first of many such incidents, that can only get worse from here. When Enfield collared Hyde, Stevensons description of Hyde at this point already suggest that he is not quite human, and that although nobody can quite pinpoint it, he has a peculiar effect on all those who encounter him, and this is Stevensons way of conveying the sinister atmosphere that is so often created in a Gothic Novel. For example, Enfield describes that Hyde just gave him one look, so ugly that it brought out the sweat on me like running. Also, Enfield explains that the girl Hyde knocked over was screaming not because she was in pain, but because she was frightened; and Hyde had such an effect on the doctor, Sawbones, that every time he looked at Hyde, he turned sick and white with the desire to kill him. When Utterson asks Enfield what Hyde looked like, Enfield explains that he is not easy to describe, and that he gives the strong feeling of deformity, which suggests that his appearance is enigmatic, which backs up what I have already mentioned of him having a peculiar effect on all those who encounter him, and also that he is not quite human. All of this makes Hyde a typical Gothic character and he certainly fits into the tyrannical males mould that is often used to describe such Gothic characters. The house that Hyde goes into to get the gold and the cheque Dr Jekylls house showed no window and throughout the novel there are further references to this, as well as to locked doors, barred windows and a thick, muffling fog. All of this adds to Stevensons creation of a Gothic atmosphere of secrecy and mystery. Although Utterson and Enfield agree never to refer to this again (this being Hyde), Utterson makes it his mission to seek Hyde, and try to work out the mystery regarding him and Dr Jekylls will, and after nights of waiting for Hyde to appear at the door he was first associated with, Hyde does just that. It is always night time when Utterson waits for Hyde, and this particular night was accompanied by frost in the air and was very silent and very solitary, which puts readers on guard, as throughout Dr Jekyll and Mr Hyde Stevenson uses dark, silent nights as the setting for horrific events, such as when Hyde trampled calmly over the childs body. This use of pathetic fallacy makes it easy for Stevenson to make events instantly terrifying, as the recognition of this setting automatically frightens readers as they know that something bad is about to happen, and it adds powerfully to the brooding and menacing atmosphere he has successfully created. Stevenson represents the beast in man by referring to Hyde in a number of animal images, and when Utterson greets Hyde, Hyde shrank back with a hissing intake of breath, which shows his momentary fear, as if he has been caught off-guard. Hyde avoids showing Utterson his face, and only does so on request; this builds up the element of mystery that is sustained throughout the novella, and readers still do not know very much about Hyde. Further on in the novel Stevenson describes Hyde as moving like a money, by which, with reference to Charles Darwins theory of evolution, Stevenson is suggesting that by turning into the ape-like Hyde, Jekyll is evolving backwards. As the pair question each other, Hyde snarled into a savage laugh, which gives Hyde an element of terror about him. When Hyde is described for the second time this time from Uttersons own point of view he has the same dwarfish stance and gives the same impression of deformity without any nameable malformation of which Enfield emphasised when he tried to describe the character, which again adds to the air of mystery surrounding the character himself. Hyde speaks with a husky whispering and a broken voice, which although readers do not yet know, Stevenson is referring to the fact that Hyde is not a whole person. Utterson continues to be confused and frightened by Hyde even after he has disappeared, as he tries to describe the unknown disgust, loathing and fear that he senses from the character, which convinces the readers that Hyde is most certainly someone or something to be feared, and this is confirmed when Utterson links Hyde with the devil by saying he says that Hydes face was marked with Satans signature. Stevenson continues to leave readers in suspense until Hydes true identity is revealed to them in the ninth chapter, although he does drop clues along the way to allow readers to try and figure the mystery for themselves. The plot is eventually exposed by Dr Laynon, who witnessed Hydes transformation back into Jekyll for himself, and recalls his account in detail in the ninth chapter; Dr Lanyons Narrative. Lanyons first task is to recover, with all its contents as they stand, the fourth drawer down in Jekylls cabinet. Stevenson uses the recurring motif of the locked door to re-enforce the atmosphere of secrecy which pervades the Gothic novel; the lock of which was so strong that it took two highly skilled men two hours to open. Of the contents, Lanyon notices in particular a blood red liquor with a highly pungent smell; Stevenson has used this to suggest that Jekyll is involved in highly dark, secretive and dangerous practices, and that the reader is soon going to be dragged further than ever before into this terrifying mystery. Lanyon is told to meet Jekylls messenger at midnight, which adds to Stevensons creation of a Gothic atmosphere and adds mystery and suspense to the story. Stevenson is using his clichà ¯Ã‚ ¿Ã‚ ½ setting of it being a dark, silent night, as he has throughout the novel, to build up to the main event. Readers will recognise this familiar setting and horror will rise inside them, as they do not know what is going to happen next; only that it will be terrifying and is going to involve the evil character of Hyde. When the messenger does appear, it is instantly recognisable to readers that it is Hyde through Lanyons use of Gothic vocabulary to describe the figure. The first description of him is that he is a small man crouching against the pillars, and Lanyon describes his disgustful curiosity at the sight of the man wearing a ludicrous accoutrement of oversized clothes which was far from moving [Lanyon] to laughter. Stevenson again refers to the beast in man by demoting Hyde to a creature that is seizing, surprising and revolting. This description of Hyde is sinister and grotesque, to make him fit even better into his Gothic role as a tyrannical male, which further builds up the Gothic atmosphere of mystery and suspense that Stevenson is trying to create as readers wait for Hydes true identity to be revealed to them. Stevenson lets readers know that something dangerous is about to happen as the policeman not far off causes Hyde to make greater haste. Hyde appears to be hysterical with sombre excitement, which leaves readers terrified as to what is going to happen when Lanyon gives him the contents of the drawer. Stevenson builds up the atmosphere of excitement, mystery and suspense by building up Hydes joy; he is so excited at the prospect of Lanyon having got the drawer for him that he has to put his hand to his throat to wrestle against the approaches of hysteria. When Lanyon does reveal the package to him, Hyde sprang to it, and this suggests that the contents are very exciting, yet dangerous and leads the reader to fear for Hydes life as Lanyon does. Stevenson suggests that Hyde is pure evil when he turned a dreadful smile and then when he opens the package he uttered one loud sob which was of such immense relief that Lanyon sat petrified. This event is building up the tension, and it appears that Hyde is getting so excited that he can no longer control himself; to Stevenson uses Lanyons narration to emphasise the horror of the situation and describe just how terrified Lanyon is. In turn, this makes the reader terrified, as they know that something dreadful and horrifying is about to take place. Stevenson is building up to the main event, and is using as much Gothic description as he can to terrify readers and get them gripped for what is about to happen; this is another classic sign of a Gothic novel. On pouring the potion, Hyde gives Lanyon a choice; this is that Hyde can either go home and drink the potion on his own, or he can stay for Lanyon to watch what is about to happen. This is clearly a challenge to Lanyon and everything he represents. Hyde obviously intends to teach the doctor, Jekylls ignorant, blatant pedant, a lesson; to him this would be to settle matters. He is in total command here, recognising that Lanyons greed of curiosity controls him. It is important to remember that Lanyon is given a clear choice, and it is in his own greed that he chooses to watch Lanyon drink the potion. Jekyll is obviously proud of his scientific achievement, and teases Lanyon that he has denied the virtue of transcendental medicine and ridiculed his superiors (by whom he is referring to himself), and readers know that something amazing and exciting, but at the same time horrific and terrifying, is about to happen once Hyde says behold! Stevensons use of Gothic language to terrify readers as Hyde reacts to the potion is particularly important, as he describes how Hyde reeled and staggered; he clutched at the table; he stared with infected eyes, gasping with open mouth, and suddenly the figure standing right in front of, and staring at Lanyon is no longer Mr Hyde, but Dr Jekyll. Stevenson continues to use Gothic language to describe Hydes metamorphosis to Jekyll which will particularly terrify contemporary readers as Stevenson was writing at a time that people thought anything was possible with science, and many believed that transcendental medicine, such as Jekylls own potion, was probable; therefore contemporary readers would think that the events in Jekyll and Hyde were not that unlikely, and could be happening on their street. Therefore they would have been more terrified at Hydes transformation than modern readers, and Stevensons Gothic description of the figures face becoming suddenly black and his features seeming to melt and alter as he is now half Jekyll, half Hyde, helps readers to really imagine the metamorphosis as if they were seeing it for themselves. Lanyons petrified reaction makes readers even more scared, as he sprung to his feet, raised his arm to shield himself from the prodigy, and his mind submerged in terror. This terrifies readers as they begin to imagine Lanyons reaction as their own, and they can see the figure staggering about, his features swelling, and they suddenly realise the truth of Jekylls two personalities. Stevenson describes Lanyon to have destroyed himself, and his life has been shaken to its roots, and this makes readers realise the full extent of what they have just witnessed. Overall, I think that Stevenson has portrayed Hyde to fit in with the typical Gothic mould of the tyrannical male, not only through his use of Gothic language, but through the horrific events themselves; the chilling, secretive, mysterious atmosphere; and the after-thought to contemporary readers that something like this is entirely possible to happen. The Strange Case of Dr Jekyll and Mr Hyde is a lot more terrifying to contemporary readers for several reasons. One reason is that at that time of scientific breakthroughs and Charles Darwins theory of evolution, the world had been turned on its head, and people thought that anything was possible with science; they certainly believed in transcendental medicine, which would take human beings from beyond the realms of normal experience. Also, Stevenson has left clues throughout the novel to allow readers to guess the plot by themselves, which would lead to all sorts of wonders in their imagination; however the story is so well known now that modern readers know the plot, the twist and all events in-between the novel, that it would neither frighten nor surprise them. Also, Stevensons use of Gothic description is particularly terrifying as it allows readers to conjure all sorts of horrific images, however the play has been re-enacted in theatre and in film now so many times that there is not much left to imagine for modern readers anyway.

Analysis of Economics and Finances of Multan District

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

Comparing Einstein and Other Ccreative Geniuses :: Compare Contrast Comparison

Comparing Einstein and Other Ccreative Geniuses The author Banesh Hoffmann wrote the essay "Unforgettable Albert Einstein," and expresses his admiration at Einstein’s innate ability for getting to the heart of a situation with simple logic. This ability was the secret of his scientific discoveries. Einstein once made a statement that when Mozart composed music, he found the beauty that was already there waiting to be revealed. This one ability was characteristic of Einstein’s findings. He was able to reveal what already existed but had not been discovered. Whether or not he was using every day experiences or working on more abstract projects his approach was the same. He was able to seek and find the simplest answer to a task or a formula. In one situation Einstein asked Hoffmann if he knew why a man’s feet would sink in dry or wet sand but not in damp sand. He was unable to give him an answer. Einstein explained that surface tension caused by tiny amounts of water pulled the grains of sand together. Because of the friction that was caused, this made the surface hard to move. Einstein’s way of thinking was so simple, that most people would overlook the obvious answers that he would reason out. The simple and curious question that Einstein asked himself was whether a light wave would seem stationary if one ran abreast of it. This question would later lead him to explore and to discover the principle of relativity. An easy example of this theory is the illustration of when you stir a stick in water. It does not matter if you are standing still or moving in a boat. The waves once made by the stick remain the same. It was through questioning and observing that Einstein was able to come up with the solutions that revolutionized physics. I can relate with revealing something that has not been uncovered when I work on artwork. I have experienced this when the painting seems to evolve. I might start with a simple feeling or emotion and then I set into action the birth of a new creation. I have also painted a person that I have not met. Later when I meet the person in my painting I am surprised. The person had always existed, but had not been revealed to me yet. The invention of perspective was discovered in the 15th century.

The Legendary Camelot :: Camelot

The Legendary Camelot This king lay at Camelot one Christmastide With many mighty lords, manly liegemen, Members rightly reckoned of the Round Table, In splendid celebration, seemly and carefree (Stone 22). This is the only time that Camelot, home of the Arthurian legends, is mentioned in Sir Gawain and the Green Knight. The fourteenth-century poem seemingly gives no clue as to the location of the castle of King Arthur (Alcock 15). According to the Encyclopedia Brittannica, the "real" Camelot is to be found at a number of locations: Camelot, in Arthurian legend, was the seat of King Arthur's court. It is variously identified with Caerlon, Monmouthshire, in Wales, and in England, with the following: Queen Camel, Somerset; the little town of Camelford, Cornwall; Winchester, Hampshire, and, especially since archaeological

The Autobiography of the Dalai Lama

Although he never sets out to explicitly discuss a definition of leadership, we are quite able to see his point of view by considering the two places in the text where the Dalai Lama specifically praises a person as a good leader. The first of these is his own sister. In the course of his discussion of the many difficulties managing the groups of destitute refugees who had fled into India, her contribution was invaluable. As an explanation of why, he tells us that, â€Å"She had an enormous capacity for hard work. This, coupled with her rather fierce nature, made her an excellent leader.By itself, this description does not quite bring out the focus of his compliment; but that focus is made somewhat more clear when he tells us, a few pages later, about Mr. Luthi, a worker with the Swiss Red Cross. He was, â€Å"a man of tremendous zeal and energy, a real leader, who drove the people under him extremely hard. † For the Dalai Lama, then, there seem to be two elements to leadersh ip, one is the ability to bring a tremendous amount of effort to the task in question, and the second is an ability to get a similar effort out of the people you are leading.At first glance, this appears to be somewhat at odds with this holy man’s compassionate, peaceful nature. However, such an appearance is mitigated when we consider the numerous places throughout the book where we see that he holds himself to exactly the same rigorous standard. A particularly good example of this is when his observation of the struggles of his people made his responsibility fully tangible, even given his relative youth. â€Å"One thing my journey down had convinced me of was the need to study hard and learn as much as I could.I owed it to the faith of my people to be the best person I could be. † What was/is their leadership philosophy? As we might expect from the discussion above, the core of the Dalai Lama’s leadership philosophy is to lead by example. In addition to the pa ssages above, this idea also runs throughout the course of the text in the form of his consistent focus on creating opportunities for personal, one-on-one contact with the people he is trying to lead and/or persuade—whether the citizens of Tibet, or the political leaders of China and India.In talking about the positive changes he was able to bring about in government, for instance, we learn that he was, â€Å"determined to be entirely open, to show everything and not to hide behind etiquette. In this way I hoped that people would relate to me as one human being to another. † Even more telling is his narrative account concerning the fighting by Tibetan guerilla forces operating from over the border in Nepal. He feared that their attacks against the Chinese occupying forces would only end in more bloodshed, and he realized, â€Å"that the only way I could hope to make an impression on them was by making a personal appeal. †As the Dalai Lama, any discussion of this man’s philosophy (of anything) must be placed in the context of his religious vocation to bring compassion and an end of suffering to all sentient beings. We see this underlying motivation suggested in the passages already quoted, but we see it move to the fore in the form of leaders that he himself admired. Perhaps none of the examples he gives is more familiar and understandable to us than that of Mahatma Gandhi, whom he considered to be the ultimate politician because he was able to be such a great example to his people of the difficult ideals he expected of them—namely, altruism and non-violence.How did they learn to lead? With characteristic humility, our author shows us that his most important, and most lasting, lessons in leadership were learned from his various large and small mistakes over the years. In one anecdote, we hear the story of the younger Dalai Lama punishing a pet parrot because it did not respond to him with the desired affection. Once he had bea ten it with a stick, it â€Å"thereafter fled at the sight of me. This was a very good lesson in how to make friends: not by force but by compassion. †The same lesson was shaped by his religious studies as a monk, and we see it reflected in mature form years later in his attempt to deal with repeated acts of deception by Chairman Mao. â€Å"Besides,† the Dalai Lama tells us, â€Å"as far as I was concerned, a positive approach was the only sensible one to take. There was no point in being negative, that only makes a bad situation worse. † Did they challenge the process? Not only has he challenged the process for the last forty-plus years, but the Dalai Lama is still challenging the process.In areas from promoting the role of women in Tibetan government to working for U. N. resolutions and intervention in the case of Tibet’s occupation by China, it is not unfair to say that his whole career has been an attempt to challenge the way international politics is conducted. Would you consider them inspirational? If so, why? The thing that is probably the most inspiring about him is that in spite of all that he and his people have been through, he still responds by seeing and hoping for the best in people. Near the end of the book he says, â€Å".. . for there are more than a billion Chinese, and whilst maybe several thousand are participating in acts of cruelty at any one moment, I believe there must be several million performing acts of kindness. † How did they build a team and strengthen others? This is, perhaps, best shown in the account of his discussion with Prime Minister Nehru over the treatment and education of the Tibetan refugees who had come to India. His main approach is to appeal to the very best part of human nature in each of the people around him.In the case of Nehru, the Dalai Lama had laid out his case and, as hoped, Nehru’s humanitarian instincts won out in the end. The same idea is repeated in other places in the book, though not so succinctly. In general we see the application of his faith in leadership by example. In this case by the moral example he presents. By making sure that people can deal with him one-on-one, they are able to see his honesty and sincerity, and, thereby, be inspired by that side of themselves. Did they practice what they preached?In order to answer this question, let us first attempt to encapsulate what the Dalai Lama preached (and preaches). In relation to leadership, it would be fair to say that his sermon consists in: Hold yourself and the people you lead to high standards; the highest of which is to be selfless, altruistic, to put the welfare of others ahead of your own. In looking back over his struggles, there are a lot of examples of this on his part. One of the most pivotal instances was when he had to make the hard decision to leave Tibet.He realized that only if he left would the gathered crowd — protesting against the Chinese, and protecting their leader from the Chinese — disperse, thereby saving them all from deadly Chinese military reprisals. In one decisive moment he gave up his beloved homeland of Tibet in order to save hundreds and hundreds of lives. How did they handle mistakes? Perhaps owing to his lifelong academic training as a Buddhist monk, the Dalai Lama sees each mistake as a learning situation. We have already seen a good example of this in the story of the parrot, in which he made the mistake of beating it to change its behavior.In looking for an example where he made a significant mistake as the leader of Tibet, there is the gradual realization that he had been wrong to believe in the good intentions of Chairman Mao. In contrast to earlier periods where he had been uplifted by his faith in Mao’s underlying goodness, and, in fact, had often appealed to him concerning the conduct of occupying soldiers in Tibet, later in the story we hear the Dalai Lama say, â€Å"I began to see that Chairma n Mao’s words were like a rainbow – beautiful, but without substance.† In response to this realization, the Dalai Lama comes away with a better understanding of how China has worked to create a misleading PR campaign to undermine the appeals of the Tibetan leadership among the world community, and he comes away with a different strategy for moving forward based on getting accurate observers into and out of Tibet to provide objective information on the condition and treatment of the Tibetan people at the hands of the Chinese. How did they recognize the accomplishments of others?Given his varied, persistent needs in trying to keep the Tibetan culture safe and thriving, as well as the managerial tasks of the refugee population, and the political tasks of building international support for his cause, the primary effect of someone showing great leadership or achievement has been to give them more leadership responsibility. We see this talked about in regard to his tut ors, his close associates, and even his own family. By way of illustration, we need only point back to the example given earlier concerning his sister.Because of her ability and demonstrated energy as the manager of the household, he created a situation where the entire refugee population was part of her â€Å"household. † What could we all learn from this person that would make us better leaders? One of the recurrent elements throughout the story is his sincere desire to connect with people, we see him constantly working to meet people — whether they be Tibetan or foreign, wealthy or poor, politician or scientist. In fact, he made it a personal goal to try and meet with every refugee coming into India from Tibet and with other religious leaders whenever he went abroad.He repeatedly mentions these opportunities as being the most valuable part of his life in exile. More than just the intrinsic value of these connections and interactions with people from all different wa lks of life, though, he also helps us to see that there is a secondary benefit in terms of making someone an effective leader. One of the many positive side effects to come from his interactions, especially with the Tibetan masses, is that by remaining close to the common people, a leader avoids being, â€Å"misled by advisors and others around you who, for reasons of their own, might wish to prevent you from seeing things clearly. †