Project Management Methodology for Knowledge- myassignmenthelp

Question: Examine about theProject Management Methodology for Knowledge. Answer: Presentation A task is a short legally binding activity whose point is to deliver a specific explicit item with a set beginning and end time plan. In an undertaking, the activities are structured such that they fall inside the tasks scope, assessed financial plan, accessible assets and the item necessities, including the quality measures and every single other component of an item. Undertaking the board is the use of a venture chiefs and colleagues abilities, information, apparatuses, methods and encounters in a task to have the option to deliver the necessary item just as accomplish the items objectives and goals (Maley, 2012). Venture the board approachs are essentially the strategies that an undertaking chief or a business supervisory crew actualizes to assist them with leading task activities effectively and quicker (Chin et al, 2010). Conversation Prince2 strategy PRINCE2 is a word that represents Project in Controlled Environments. It is most ordinarily utilized for organizations oversaw by the UK government just as those that start from item based methodology. Initially, the procedure was made uniquely to be utilized in IT anticipates (Kruger et al, 2013). The technique has as of late developed and now being utilized in different tasks yet at the same time keeps its standards, subjects and procedures on guaranteeing that the phases for its usage are finished and compelling. PRINCE2 technique includes a progression of different stages, whereby each stage has its own arrangements and procedures to follow before it is finished and regarded successful(Chin et al, 2012). All things considered, the procedure includes the meaning of its sources of info and yields in each period of its execution to guarantee that everything is clear and fruitful toward the finish, all things considered, PRINCE2 is a viable philosophy which is a quality element got f rom its attributes on being a procedure situated technique. Favorable circumstances of PRINCE2 Unsurprising It gives an away from of what the final result will be, for example all the highlights. This is through the way that the venture is typically separated into stages which are observed and controlled with their own particular handled and strategies from their starting to their end and the item is assessed after each stage. Tests and Trials It is an exceptionally successful and effective strategy as a result of the numerous preliminaries and tests that it has experienced. There are an enormous number of organizations that have for all intents and purposes utilized the strategy and guaranteed the adequacy of its sources of info, procedures, topics and standards into delivering the normal item. Normalization The strategy normalizes each undertaking perspective or movement with a point of guaranteeing that there is no miscommunication or confusion experienced by either the entrepreneurs, partners or the venture administrators and group members(Singh et al, 2014). The normalization procedure guarantees that each gathering knows about their jobs and duties obviously. Sets aside Cash and Time Through normalization, time and cash is spared from preparing and instructing representatives who are now mindful of what their jobs and duties are and really have understanding, abilities and skill on the philosophy procedures, topics and standards. Conveys Quality and Compliance The philosophy guarantees center and lucidity to the task parties. The finished result from the task is unmistakably recognized and characterized from the earliest starting point which is followed precisely. These necessities are recorded obviously as far as quality, creation and different angles which are later controlled and overseen till end which delivers best quality items and methodology/rule consistence. Impediments of PRINCE2 Pros Aspect The procedure neglects to perceive some exceptionally uncommon and significant pros exercises like building, authoritative change the executives or obtainment required for development ventures and so forth. Hazard Management The strategy doesn't offer open doors for completing a hazard the executives movement since it considers the main phase of the approach the most significant of all the others. Examination Requirements It doesn't permit express necessity treatment or examination. It thinks about what the customer said as last and one to be followed. Documentation It requires exhaustive and a great deal of documentation of the tasks. This gives the gatherings included one serious opportunity to oversee and monitor its encouraging. Arranging At the point when arranged, the procedure isn't viable which expands odds of the undertakings going off course and off the task degree and limitations. Pmbok Methododlogy This really alludes to a Guide to the Project Management Body of Knowledge. In this manner it's anything but a genuine technique yet an essentially a way to deal with venture arranging, executing, controlling and closure(Karaman et al, 2015). Favorable circumstances of PMBOK It is a for the most part all around acknowledged guide everywhere throughout the world It centers around improving task execution and achievement Offers a simple breakdown and direction to each extend procedure and task that can be utilized by business ventures. Offers development experience towards different task fields and ventures Gives normalization of undertaking forms Detriments Generally appropriate for little activities as it were Perspectives at an undertaking as a solitary substance and not as a piece of the business activity Exceptionally wasteful for ventures that require monstrous changes and entangled solicitations like programming or IT anticipates (Sharon, 2009) Comprise of numerous different venture strategy alternatives that can be utilized in a similar circumstance or task Urges venture administration to be finished by the task support and the partners Undertaking Choice My preferred undertaking is a venture on the FBIs preliminary to supplant the announcing of violations utilizing papers with an online framework. The venture strategy that would be compelling for this undertaking is the PRINCE2 technique. This is on the grounds that it was really intended to be utilized in legislative activities and little tasks whilethe PMBOK would not be so viable in light of the fact that it could just offer rules by and large on what to do and utilize however not explicitly not what to use(Al Matari, 2014). End The procedures offer assistance to the undertaking administrators by giving them a direction on what to do, by whom and at what time. There are various diverse venture the executives approachs accessible for use by different business associations, for example dexterous, cascade, PRINCE2, scrum, Kanban, XP to give some examples. Be that as it may, each business needs to pick he right, viable and effective technique for its activities dependent on the size, venture timeframe, sort of undertaking, sort of item foreseen in addition to other things. References Karaman, E., Kurt, M. (2015). Examination of undertaking the executives philosophies: ruler 2 versus PMBOK for it projects.Int. Diary of Applied Sciences and Engineering Research,4(5), 657-664. Singh, R., Lano, K. (2014). Writing Survey of past examination work in Models and Methodologies in Project Management.International Journal of Advanced Computer Science and Applications,5(9), 107-122. Al Matari, A. (2014). PRINCE2 and PMBoK: Towards a Hybrid Methodology for Managing Virtual Projects MasterThesis. Jawline, C. M. M., Spowage, A. C., Yap, E. H. (2012). Undertaking Management Methodologies: A Comparative Analysis Participation.Journal for the Advancement of Performance Information Value,4(1). Jawline, C. M. M., Spowage, A. C. (2010). Characterizing ordering venture the executives methodologies.PM World Today,12(5), 1-9. Sharon, I. (2009). Choice structure for choosing an appropriate programming improvement process. Maley, C. H. (2012).Project administration ideas, strategies, and methods. CRC Press. Kruger, W., Rudman, R. (2013). Key arrangement of use programming bundles and business forms utilizing PRINCE2.The International Business Economics Research Journal (Online),12(10), 1239.

Analysis of Walmart and Coca Cola

Presentation In dissecting the inner and outer condition of the two organizations, Walmart and Coca Cola, we will need to utilize a natural scan.Advertising We will compose a custom paper test on Analysis of Walmart and Coca Cola explicitly for you for just $16.05 $11/page Learn More Environmental Scanning: This includes â€Å"careful checking of an organization’s inward and outside situations for distinguishing early indications of chances and dangers that may impact its present and likely arrangements. In correlation, observation is kept to a particular target or a restricted sector† (Carpenter Sanders, 2009). Inner Environmental and External Environment Coca Cola’s inward condition is essentially involved its business controls which contain major properties including: capability underway method, by use of its workforce’s the executives aptitude and reasonable correspondence systems. Consistent checking of the inside condition has gone far in staying awa y from incapability in any phase of the creation line. Concerning the outside condition of Coke, it has been seen that it comprises of predominant powers which can bring changes that produce openings and dangers in the drink advertise. The PEST investigation is an instrumental apparatus for assessing the showcasing condition as it investigates Political, monetary, social and mechanical parts of the overall condition. Coca Cola PEST investigation Political: Negative political conditions in global markets can disturb Coke’s organizations given that 71% of its net working incomes originate from deals in overall markets. Monetary: Alterations in outside monetary standards and unsteadiness in loan costs trouble budgetary outcomes because of the way that greater part of Coke’s incomes and costs are in remote monetary forms. Social: As individuals seek after more advantageous way of life inclines, the non-mixed refreshment industry is influenced due to the part of diet soft d rinks and filtered water and the interest associated with them.Advertising Looking for article on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Technological change: Technological headways like web can be utilized for productive promoting. Jars and plastic jugs (borne of new innovation) that come to substitute the past glass bottles make the item additionally engaging. With everything taken into account, new innovation intensifies the nature of the item (Cheesman, 2004). Walmart PEST examination Political: Walmart found out that they were watchful of the political circumstance of all nations they have directed their business in and have likewise ensured that they have a balanced stand with respect to policy driven issues. Wal-Mart is continually arranged for any challenges relating to the political segment. Monetary: Walmart’s financial standing is progressing nicely and they endeavor to propel their it ems to convey the best to their clients. Connected at the hip with the inside monetary state of the firm, the economy of the nation ought to likewise be considered. Walmart above all else vets the monetary situation of the nation they might want to work in before finishing up whether they will have a branch there. Social: Walmart endeavors to find out that the items they offer in the market will be adequate to general society. They don't support the conveyance of items they realize will cause tension or fights among different gatherings in the general public. Walmart guarantees that they have a decent relationship with assorted portions in the general public albeit some are discontent with them. Walmart likewise takes an interest in social exercises that slant towards building up a superior alliance between them, the clients and the general public they are working in on the loose. Mechanical: Walmart offered new developments in its innovative aspect. They utilize high front line sal es registers and prevalent performing gambling machines. Their security frameworks are additionally cutting-edge. Because of the way that innovation is a quickly evolving wonder, Walmart endeavors to guarantee that they are fully informed regarding what's going on in order to adjust to these adjustments in an auspicious manner. This is basically planned for giving them a serious edge with whatever other organization that might be utilizing cutting edge innovation as well. Upper hand and systems utilized Competitive bit of leeway is the result of coordinating center skills with the open doors accessible. A portion of the primary serious qualities of Coke are: its wide acknowledgment by the clients, devoted partners, rising promoting capacities and remarkable system of bottlers and wholesalers. Coke has an unmistakable advertising sense and a brand name that is well prestigious (Wheelen Hunger, 2010). Walmart, then again, has had the option to hold an upper hand permitting it as an or ganization to utilize numerous techniques. Anyway their generally extraordinary (and powerful methodology) is low costs. In addition, their workers are dealt with well, and their isles are perfect and efficient. Because of its large size, Walmart can get huge limits from providers and they thus pass that sparing down to their customers.Advertising We will compose a custom article test on Analysis of Walmart and Coca Cola explicitly for you for just $16.05 $11/page Learn More Swot Analysis Opportunities: Companies regularly utilize the swot investigation to examine different parts of the earth for instance both WalMart know that request of quick moving buyer merchandise inside different areas are extending and subsequently the associations are growing their item portfolio and administrations to procure more incomes. Dangers: The coca-cola organization/Walmart through research have comprehended that more up to date up and coming organizations and more seasoned adversaries are quickly changing and achieving stiffer rivalry and in this manner the organizations have devoted a ton of assets to guarantee that they remain on top of things inside their condition. Qualities: One of the key qualities of Coca-Cola Company/Walmart is that it has a wide scope of brands. The Coca-Cola Company/Walmart are situated in vital areas which as very favorable and advantageous for buyers. Besides, the Coca-Cola Company/Walmart has encountered top and all around experienced representatives who help with making the organizations very exceptional. The nearness of qualities empower these organizations benefit from natural open doors as they uncover themselves. Shortcomings: Walmart, for instance, vigorously reles on the United States and the Americas showcase rather than worldwide markets which may offer all the more yet then again understanding your shortcomings can be utilized to the upside of the association and this is the means by which the organization has stayed away from superflu ous dangers. End By completing routine keeps an eye on the business condition and being alert on the on-goings in the business, the firm can increase extraordinary preferred position in accomplishing its present moment and long haul objectives and destinations. Another key component to a fruitful business is doing a natural output, distinguishing and understanding the dangers (and different issues) fundamental and endeavoring to oversee them in the most suitable manner. Therefore, by doing this, the organization will guarantee that it stays effective and all the more in this way, productive. In this way, the administration ought to guarantee that condition filters are continually done so as to keep an eye on any dangers that may bring about misfortunes or wastefulness in both the in outer or outside condition and at a similar make the most of new chances. References Carpenter, M. A., Sanders, W. G. (2009). Vital administration: A powerful point of view ideas and cases. Upper Saddle River, NJ: Pearson Education.Advertising Searching for paper on business financial aspects? We should check whether we can support you! Get your first paper with 15% OFF Find out More Cheesman, H. R. (2004). Business Law: Legal, E-Commerce, Ethical and International Environments. Upper Saddle River, NJ: Prentice Hall. Wheelen, T. L., Hunger, J. D. (2010). Ideas in vital administration and business approach. Upper Saddle River, NJ: Pearson Education. This paper on Analysis of Walmart and Coca Cola was composed and put together by client Quinn Flynn to help you with your own investigations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it in like manner. You can give your paper here.

$250.00 Instagram Textbook Rewards Giveaway

$250.00 Instagram Textbook Rewards Giveaway $250.00 Instagram Textbook Rewards Giveaway $250.00 Instagram Textbook Rewards Giveaway Homework Help Global will be giving 1 lucky winner $250.00 CAD to be used towards their education/textbooks!! HOW TO ENTER OUR SWEEPSTAKES: 1. Follow our Instagram page @homeworkhelpglobal 2. Tag 3 friends in the comments section. 3. Repost this post to your Instagram Story. RULES ELIGIBILITY: Must be 18+. Giveaway only applicable to legal residents in Canada, excluding Quebec (QC). Only ONE entry per account! Please dont enter using multiple accounts. No purchase necessary. Winner will be chosen at random and we will send the $250.00 CAD via PayPal. We will announce the winner via an Instagram post and we will direct message the winner as well, so keep an eye out on your inbox! Giveaway will begin September 9, 2019 @ 12:00 A.M. EST and will close on September 29, 2019 @ 11:59 P.M. EST. No purchase or payment of any kind is necessary to enter or win the giveaway. A purchase will not improve your chances of winning. One (1) winner will be selected by random drawing. Winner will be chosen from all eligible entries received, and the potential winner will be notified on Instagram by October 13, 2019 @ 12:00 A.M. EST. Potential winner will be notified by Instagram Direct Message and will be required to correctly answer an unaided, time-limited, mathematical skill-testing question. Potential winner is responsible for checking her/her post for the comment from @homeworkhelpglobal. Homework Help Global will Follow the potential winner so that potential winner may send a Direct Instagram Message to @homeworkhelpglobal with his/her name and mailing address. The potential winner will be required to respond to the notification within one (1) day or the prize will be forfeited and an alternate winner will be randomly selected from all eligible entries received. Upon consent via Instagram Direct Message, the Winner will be posted on our Instagram account page. Failure to respond to notifications within (1) day or to comply with any other provision of this sweepstake may result in the potential winner being disqualified and an alternate winner selected. If a prize notification or a prize is returned as undeliverable for any reason, the applicable prize will be awarded to an alternate winner. Prizes are not transferable, assignable, or redeemable for cash. All decisions are final. All Federal, provincial and local tax liabilities are the responsibility of the winner. This contest is in no way sponsored by or affiliated with Instagram. $250.00 Instagram Textbook Rewards Giveaway $250.00 Instagram Textbook Rewards Giveaway $250.00 Instagram Textbook Rewards Giveaway Homework Help Global will be giving 1 lucky winner $250.00 CAD to be used towards their education/textbooks!! HOW TO ENTER OUR SWEEPSTAKES: 1. Follow our Instagram page @homeworkhelpglobal 2. Tag 3 friends in the comments section. 3. Repost this post to your Instagram Story. RULES ELIGIBILITY: Must be 18+. Giveaway only applicable to legal residents in Canada, excluding Quebec (QC). Only ONE entry per account! Please dont enter using multiple accounts. No purchase necessary. Winner will be chosen at random and we will send the $250.00 CAD via PayPal. We will announce the winner via an Instagram post and we will direct message the winner as well, so keep an eye out on your inbox! Giveaway will begin September 9, 2019 @ 12:00 A.M. EST and will close on September 29, 2019 @ 11:59 P.M. EST. No purchase or payment of any kind is necessary to enter or win the giveaway. A purchase will not improve your chances of winning. One (1) winner will be selected by random drawing. Winner will be chosen from all eligible entries received, and the potential winner will be notified on Instagram by October 13, 2019 @ 12:00 A.M. EST. Potential winner will be notified by Instagram Direct Message and will be required to correctly answer an unaided, time-limited, mathematical skill-testing question. Potential winner is responsible for checking her/her post for the comment from @homeworkhelpglobal. Homework Help Global will Follow the potential winner so that potential winner may send a Direct Instagram Message to @homeworkhelpglobal with his/her name and mailing address. The potential winner will be required to respond to the notification within one (1) day or the prize will be forfeited and an alternate winner will be randomly selected from all eligible entries received. Upon consent via Instagram Direct Message, the Winner will be posted on our Instagram account page. Failure to respond to notifications within (1) day or to comply with any other provision of this sweepstake may result in the potential winner being disqualified and an alternate winner selected. If a prize notification or a prize is returned as undeliverable for any reason, the applicable prize will be awarded to an alternate winner. Prizes are not transferable, assignable, or redeemable for cash. All decisions are final. All Federal, provincial and local tax liabilities are the responsibility of the winner. This contest is in no way sponsored by or affiliated with Instagram.

lab thick cylinder - 966 Words

Results Table showing strains form grids 1 – 3 at different pressures Pressure Æ 1,Grid #1(ÃŽ ¼Ã† ) Æ 2, Grid #2 (ÃŽ ¼Ã† ) Æ 3, Grid #3 (ÃŽ ¼Ã† ) (Bar) Up Down Avg Up Down Avg Up Down Avg 0 0 0 0 0 29 14.5 0 -12 -6 68.95 31.5 32.5 32 79.5 95 87.25 38.5 46 42.25 137.89 65 65.5 65.25 154 166 160 97.5 103.5 100.5 206.84 98.5 97.5 98 224 231.5 227.75 154.5 161.5 158 275.79 133.5 131.5 132.5 297.5 299.5 298.5 219.5 220 219.75 344.74 166.5 166.5 166.5 366.5 366.5 366.5 277.5 277.5 277.5 Graph showing pressure vs. strain for grids 1 - 3 Calculations Discussion The lab was completed as†¦show more content†¦As shown in the Graph the stress-strain relationship on the outer surface of a thick wall pressure vessel is one of direct proportionality. The use of strain gauge rosettes was pivotal to the determination of this relationship; they were used to measure the principal strains from which the principal stresses and rosette orientation were derived. References Ayob, A. B., Tamin, M. N. M. Kabashi Elbasheer, ‘Pressure Limits of Thick-Walled Cylinders’, Proceedings of the International MutiConference of Engineers and Computer Scientists 2009 Vol. II, IMECS: 2009, March 18, Hong Kong. J. M. Kihiu, S. M. Mutuli G. O. Rading, n. d.,Stress characterization of autofrettaged thick-walled cylinders, pp. 370, International Journal of Mechanical Engineering Education, 31/4, Department of Mechanical Engineering, University of Nairobi. P. P., Benham, R. J., Crawford C. G., Armstrong, 1996, ‘Chapter 14 – Applications of the Equilibrium and Strain-Displacement Relationships’, in Mechanics of Engineering Materials, 2ndedn., Pearson Longman,Show MoreRelatedLaboratory Techniques Measurements985 Words   |  4 PagesName: Samer Fadda|Date: 7/20/13| Exp 2: Laboratory Techniques Measurements|Lab Section: 76426| Data Tables: Length Measurements Object Measured|Length in cm|Length in mm|Length in m| CD|12|120|0.12| Key|6.4|64|0.064| Spoon|15.2|152|0.152| Warm Temperature Measurements Hot tap water temperature 54ËšC 129.2ËšF 327.15K Boiling water temperature at 5 min 100ËšC 212ËšF 373.15K Cold Temperature Measurements Cold tap water temperature 22ËšC 71.6ËšF 295.15K IceRead MoreEssay about Technique and Measurement Lab Report618 Words   |  3 Pages Name: Brittany White | Date:2/11/13 | Exp 1: Laboratory Techniques amp; Measurements | Lab Section: 73426/0 | Data Tables: Length and Measurements Object Measured | Length in cm | Length in mm | Key | 6.4cm | 64mm | Fork | 26.5cm | 265mm | CD | 17cm | 170mm | Warm Temperature Measurements Hot tap water temperature _73___ËšC Boiling water temperature _101___ËšC Cold Temperature Measurements Cold tap water temperature __15__ËšC Ice water temperature __0__ËšC Volume Measurements VolumeRead MoreLab. Techniques and Measurements1226 Words   |  5 PagesName: LaGarrian Harris|Date: 2/10/2013| Exp 2: Laboratory Techniques Measurements|Lab Section: 1411| Data Tables: Length Measurements Object Measured|Length in cm|Length in mm|Length in m| Key|5.2|52|0.05| CD|12.0|120|0.12| Spoon|15.0|150|0.15| Warm Temperature Measurements Hot tap water temperature __44.0 Ëš?C 111.2Ëš?F 317.15_K Boiling water temperature at 5 min __100_Ëš?C _212 Ëš?F 373.15_K Cold Temperature Measurements Cold tap water temperature _19.0_Ëš?C _66Read MoreMaking Soap: Base-Catalyzed Hydrolysis of a Triglyceride1680 Words   |  7 Pagesadded to acidic water, the salt is converted to a fatty acid, which are insoluble. Experimental: Preparation of Soap 1.) The specified graduated cylinder was used to measure 12 mL of oil. The graduated cylinder and the oil, were weighed and the mass was recorded. The oil was transferred into a 125 mL Erlenmeyer flask. 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Hypothesis: I believe that the room temperature activity will produce the most activity. Materials: 3% hydrogen peroxide, a household blender, potatoes (3 medium size potatoes, that are peeled and quartered), tap water, 8 test tubes, 8 transfer pipets, sugar packets, salt, a small saucepan, a refrigerator with a freezer,Read MoreEffect of Acid and Sugar on the Rheology and Flow Properties of Corn Starch Paste1277 Words   |  6 Pagesï » ¿10/08/08 Brandy Ogg Ms. Winston MPH, RD, CDE FCS 373 Lab # 2 Introduction The purpose of this lab is to determine the effects acid and sugar in various amounts have on a cornstarch paste. The importance of this experiment is to examine what causes starch to thicken or thin which is relevant to obtaining the desired viscosity for recipes that involve starch cookery without complication. 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Materials 1 regular sized Russet potato Refined salt 5 Ãâ€" 20mL beaker 5 Ãâ€" Petri dishes 5 Ãâ€" filter paper 50 mL measuring cylinder Glass rod Stopwatch Electronic balance Knife Cutting board Table 1.1 – Table

Ka Moa`E The Tradewinds - 1195 Words

The song that I chose to write about is â€Å"‘Ka Moa`e† and it means â€Å"The Tradewinds†. I chose this song because ever since I was young I loved the Big Island, and it reminds me of how much I miss it there. I like the line that explains the excitement of being thrilled by a loves voice. In Hawaiian the line says â€Å"Ilihia ho`i au a i ko leo, I ka pane `ana mai me ka nahenahe.† Translated in English it means â€Å"I will be thrilled by your voice, And your soft answers. Ka Moa`e: The Tradewinds `Auhea wale `oe e ka Moa`e Listen, o tradewinds E lawe hele nei i ku`u aloha. Who scatters my loves here and there. Ahea la `oe ho`iho`i mai When will you return A he lei poina `ole ia na`u? The lei I never will forget?†¦show more content†¦Since the lei also does represents their love for one another he says that he wants her to wear his love as a lei and have it with her for whenever she gets lonely to remind her of him. The fifth and sixth verses say that he does not want her to forget about their love for each other (the flowers). He says that they will be together again and when they are, it will be a blessing like nights with fine rain. In the seventh and eighth verses he explains how happy he is going to be when he gets to hear her wonderful, soft voice. And he wants her to know that whatever he’s doing, he will be there for her and if she needs him he will be there for her no matter what. The ninth and tenth verses say that their love is united by sweetness and she’s his sweetheart of the seas of Kona with the dew of Ma‘ihi, so she must live in Kona by Ma‘ihi Bay. The final verse says for his love, the sweetheart on the quiet seas of Kona, to tell their story. This song is a simple love song about how much a man misses the woman that he loves and how happy he will be when they will be able to be with each other again. An interesting fact that caught my attention is that he used the lei as a representation of the love he had for his woman. It’s cute that he used that as a point of view. You can wear a lei, you can wear your love. To sum it up, this mele is a love song about a man longing for his love who is

Un-Answered Issues With Conflict Essay Topics Exposed

Un-Answered Issues With Conflict Essay Topics Exposed It's quite common that one partner in the relationship could possibly be dwelling in the relationship since they don't wish to be alone. If you are able to deal with the conflict successfully, you can create your relationship with the other person stronger and more resilient by boosting your comprehension of one another. Intermittent conflict a part of family life. The majority of the severe conflicts in your life probably involve people you're closely connected to, like your family and friends, your romantic partners and the people that you work with. There's conflict between the organization staff and customers. Needless to say, the operations manager is partly accurate. By taking a look at complaints as a chance to create a more powerful relationship with clients and customers, you construct your business on satisfaction and support. If the company or service does nothing in return for those funds received on the cont ract that's a crime. The Tried and True Method for Conflict Essay Topics in Step by Step Detail Let's say you should purchase essay for college. It is very important that the focus of your school is on its primary target of education. Writing a great persuasive essay is not an easy job, however, it's achievable. Some writers are simply too kind. Literature can be split into three parts. The Hidden Truth About Conflict Essay Topics From the onset of the series, there are a number of conflicts between characters. Sometimes, it can be their obligation to resolve a number of kinds of conflicts. Generally, it takes as many as 2 hours of time to comb through dozens of sites until you discover something exciting to write about. It's normal to disagree together from time to time. Up in Arms About Conflict Essay Topics? In case the latter is true, the topic has to be chosen dependent on its depth and controversial nature. If you receive a topic already then you do not have to consider what topic to select. Topics like these are often the topic of debate and persuasive writing. You might be given the topic straight away by your professor, or you could be free to select the topic yourself. Taking into account that lots of persuasive essays concern controversial topics, before writing, you can want to sit down and think of what your opinion on the topic actually is. The complaint they have might not be the actual problem. You have to be proficient in the topic, have an overall idea about the chosen issue and figure out how to get the best arguments to demonstrate your thesis. The action of pursuing an abortion isn't a true issue today. There are two main forms of conflict they're interpersonal and organizational. Fortunately, it does not have to negatively impact our lives. So, now you know about the conflict at work and the way to resolve it. The supernatural conflict is thus a great source of unrelenting suspense. Interpersonal conflicts are frequently the most difficult to take care of. Cooperation is a good type of conflict resolution for a number of factors. Mediator Also, observe the way your conflict is leaving consequences all over the area. There are a number of steps which you are able to do to tackle the conflict. At work, however much you make an effort to avoid it, if you work with people the odds are you will need to deal with conflict sooner or later. A fierce battle between both sides ensued, with not much gain on both sides. There is likely to be a shift in position held as a consequence of the conflict situation. You should understand, that you must make the very first step to discover the solution of the conflict. As soon as an employee visits you to go over a personality conflict, you assess a scenario, determine the upcoming actions and proceed until the issue is solved. Sometimes resolving the issue is beyond your control, but it's possible to do a good deal for the company relationship if you genuinely attempt to take care of the problem. Naturally, it is best not to have a problem than to struggle to locate a solution. Introducing Conflict Essay Topics There are discreet skills and attitudes, habits in the event that you will, that may elevate your conflict practice to a different level. Then the connection between both countries improved considerably. All businesses experience conflict on various levels.

Cross-Gender Communication as a Form free essay sample

Good communication skills are hard to achieve; communication gaps are the biggest problem in misunderstanding the message. Good and effective communication can therefore be affected by many things including the situation, time, culture, and gender. Gender differences in communication may pose problems in interpersonal interactions leading to intolerance, resentment, stress and decreased productivity (Reman 1). So, the assertion that women and men communicate differently is mostly created by socio-cultural environment and behavior.These differences can be seen through the way we raise our children from the earliest age, through verbal and non-verbal communication styles they develop later as adults, and finally it can be seen through the numbers of conducted studies that confirm that differences do exist. From the youngest age of our lives the gender differences start to appear in the way we are taught to communicate. Therefore, we learn appropriate behaviors and roles from the members of same sex, and we learn the consequences for disobedience from the same models as well. Peter Harley presents in his book Interpersonal Communication the idea that show us how gender differences in communication can develop. The study started with the observation of boys and girls spend their time in play in a single sex groups. The study findings show that girls will cooperate and share power, while the boys group is a hierarchy where issues of status and identity are more prominent (198). The way how we raise our kids has the biggest influence in gender differences development.The girls are taught not to sound too aggressive, so they need to lessen what they say. In contrary, desirable behaviors for boys are to speak out loud their mind, not to be shy, not to cry, and to be independent. These different approaches in child rising have crucial influence for the way they will develop a sense of self later in life. According to John Gray: For men this sense of self is defined: through his ability to achieve results. For women this sense of self is defined: through her feelings and the quality of her relationships(qtd. n Hartley 199). In addition, the adult male and female verbal and nonverbal communication can be defined as intercultural communication (B. M. Mulvaney 4). Richard Porter and Larry Samovar define the intercultural communication as whenever a message produces is a member of one culture and a message receiver is a member of another(qtd. in B. M. Mulvaney 3). Non verbal communication is an area where the gender differences are seen as well. According to the Mehrabian Nonverbal communication refers to those actions that are distinct from speech.Thus nonverbal communication includes facial expression, hand and arm movement, posture, position and other movements of the body, legs or feet (qtd. in Reiman 4). In nonverbal communications women are more likely to show empathy, they listen with nodding, they smile and come closer to the speaker. Women use more fluid movement and are most likely to sit close to each other which help them to connect with one another. On the other hand, men in nonverbal communication use more sharp movements; they sit side by side and have wider posture (Reinman 4).Differences in verbal communication refer to word choice, voice patterns and speaker interruption. Women use less vulgar words, use different patterns of intonation, they are more likely to be kind and polite; women use more tags as well. Unlike women, men are more aggressive in communication, and they interrupt way more than woman. †¦men were responsible for 96 per cent of interruptions in conversation between men and women (Hartley 188). Men focus on status and independence; women focus on intimacy and connection – a difference that makes communication between the sexes problematic (Aires 3). All this gender differences that are shown above lead us to stereotypical thinking about gender roles and how we ought to behave to be acceptable members of our gender; however, stereotypical thinking deepens the differences even more. Besides the social behavior, a serious numbers of conducted studies have shown that these differences do exist on the empirical base. Medical studies have shown differences in brain anatomy of males and females. Women have more gray matter in the left language hemisphere of the brain.This study results can explain the difference of male/female behavior and different verbal skills. According to Guatier et al (2009) †¦researchers in France have found differences amongst males and females groups on brain activation strength linked to verbal fluency (qtd. in Reiman 7). Further, Ana Campbell (1989) has found that the brain region involved in verbal ability has greater symmetry in females. Campbell concluded that because of greater symmetry female brain is better organized for communication.This is why women use more words and speak expressively than man (Reiman 7). Even though, all this studies and cultural background teach us to believe in the difference of gender communication, there is no common rule that can be applied in everyday communication. The biggest true in male/female communication is that our responses should not be stereotypical based; instead, we should observe both genders in every single interaction considering race, culture and origin as well.Works Cited Aires, Elizabeth. Men and Woman in interaction: Reconsidering the differences. Oxford University Press, 1996. P3. Print Hartle,Peter. Interpersonal Communication. Florence, KY, USA: Routledge, 1999. P188,198,199. Print Mulvaney, B. Michele. Gender Differences in Communication: An Intercultural Experience. Departement of Communication Florida Atlantic University. n. d. Web. Reinman, Tonya. Gender Differences in communication. n. d. Web. Bodylanguage. com

Mkt360 Exam 2 Review Essay Example

Mkt360 Exam 2 Review Essay Review Fall 2011 IMPORTANT CONCEPTS Chapter 5 1. Does cultural adaptation require that businesspeople give up their customs when working overseas? Depends 2. What are Cultural Imperatives? Cultural Electives? Cultural Exclusives? Imperatives: social relations, etc. Electives: optional customs Exclusives: customs only for locals, you do not participate. 3. What is Edward T. Hall’s theory of cultural context and linguistic communication? There are non verbal accents of communication that need to be paid attention to. 4. How does communication differ in high context from low context cultures? Low context information is explicit, with words carrying the entirety of the message and written formal specifications. Awards are competency based. IN a high context information is implicit, including non verbal cues. Awards are trust/recommendation based. 5. What are Edward T. Hall’s silent languages? What is m-time? What is p-time? The silent languages are of time, space, things, friendship and agreements. M-time (Monochronic) – divide time into small units and are concerned with promptness. Concentrate on singular tasks at a time. Low context P-Time (Polychronic) – simultaneous occurrence of many things. High context 6. What is the difference between bribery and extortion? Bribery is when the payment is offered voluntarily to an official to gain unlawful advantage, while extortion is when an official extracts payment from a person under duress for something which they are lawfully entitled to. 7. What is the difference between lubrication and subornation? Lubrication deals with small sums of money, given to low-ranking officials (which is not prohibited in some countries) while subornation deals with large sums of money given to officials (higher rank) in order to commit illegal acts. . What does the U. S. Foreign Corrupt Practices Act (FCPA) forbid and what does it allow? Forbids US companies from engaging in bribery of any kind in foreign countries, however it does allow lubrication. 9. What is the position of the FCPA on the use of agent’s fees to facilitate bribery? The use of agent’s fees as intermediaries to pay bribes is prohibited. Chapter 6 – The Politic al Environment 1. What is sovereignty? Under what conditions do nations give up part of their sovereignty? The power that a nation has to govern its people and territory without interference from the outside. . What is extraterritoriality? Name 2 U. S. laws that are extraterritorial. When a nation makes its laws to apply outside of a territory. Ex. Sherman Antitrust Act, IRS Tax Laws, Helms-Burton Act, Foreign Corrupt Practices Act. 3. What is the main political condition Multi-National Corporations (MNC’s) want when working overseas? Predictability and stability of government policies. 4. What is Confiscation? Expropriation? Domestication? Confiscation: Taking away; no payment. Expropriation: Take over the property but some reimbursement. We will write a custom essay sample on Mkt360 Exam 2 Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mkt360 Exam 2 Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mkt360 Exam 2 Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Domestication: transfer to national control. 5. When do countries use exchange controls and how are they applied? When a nation faces shortages of foreign exchange and/or substantial amount of capital is leaving the country. Multiple rates levied over all movements of capital to regulate trade in specific commodities and block repatriation of profits. 6. What is a local-content law? A certain percentage of the imported product must contain locally made parts. 7. What is an import license and when do countries require them? Permission to import a product. Required when trying to force foreign industry to purchase more supplies within the host country and thereby create markets for local industry. 8. When do countries use price controls and how are they applied? Done to control inflation. Applied as a limitation on the maximum price you can charge on a product. 9. What types of products are more at risk politically in a foreign country? Those which are â€Å"politically sensitive† or perceived to effect environment, exchange rates, security, welfare and health are subject to more debate. 10. What are some of the strategies that you can follow to lessen political risk overseas? -Joint VenturesInvestment Base Expansion Control of Marketing and DistributionLicensing Planned Domestication*Political Payoffs 11. What agencies provide political-risk insurance to U. S. companies working overseas? 1- Foreign Credit Insurance Association: insures against nonpayment risk caused by financial, economic or political uncertainties. 2-Agency fo r International Development: limited protection on certain projects and products. 3-Overseas Private Investment Corporation: provides risk insurance for companies investing in less developed countries. Chapter 7 – The International Legal Environment 1. What are the differences between the patent laws of the US and Japan? In the US patent protection is to protect the inventor, filing is secret, quick and provides long period of protection; Japan patents benefit society, public filing, long process with short time of protection. 2. What kind of product pricing strategy was Wal-Mart not allowed to use in Germany? They could not use their Loss-leader pricing because pricing certain products below cost was determined as dumping. 3. What is the law on many European countries on the use of comparative advertising? When a business says a product is better than their competitors. It is not allowed. 4. What is the basis for Common Law? In what countries is it presently used? Basis is tradition, past practices, legal precedents set by courts. Through interpretation of statutes, legal legislation and past rulings. US, England, Canada, English influenced countries. 5. How is ownership of intellectual property determined in Common Law? Ownership is determined by first to use. 6. What is the basis for Code Law? In what countries is it presently used? Comprehensive system of written rules or codes. Divide into 3 separate codes for various situations: Comercial/Code/Criminal. Found in majority of countries (70) 7. How is ownership of intellectual property determined in Code Law? Ownership is determined by first to register. 8. What is the basis of Islamic Law? In what countries is it presently used? Based on interpretation of the Quran and the teaching of Muhammad. Religious duties, obligations, secular aspect, social behavior, economic behavior. Found in 27 Islamic countries. 9. What is the basis for Socialist Law? Law is subordinate to economic conditions. 10. What is International Law? There is no â€Å"international† law; The rules and principles that states and nations consider binding unto themselves. 11. How is International Law created? Collection of treaties, conventions, and agreements between nations that have, more or less, the force of law. 12. What is the ISO and why do its standards have the effect of International Law? International Organization for Standardization. ISO9000 quality management. ISO14000 concerned with environment management. 13. What kind of standard is the ISO developing for the WTO and why is it needed? 14. What is the difference between a Patent, a Trademark, and a Copyright? Patent: a government grant of certain rights given to an inventor for a limited time in exchange for the disclosure of the invention. Trademark: that portion of a brand that is given legal protection-cannot be copied. Copyright: protects the writings of an author against copying. 15. What is the international Patent Protection System that covers the most countries? Protects inventions and prevents sale by others; simplify application procedures. 16. What Patent protection does the Paris Union give? 1 year protection to register in other member countries (US + 100 countries) 17. What Trademark protection does the Paris Union give? 6 months protection to register in other member countries. 18. What does the Berne Convention of 1886 protect? Protects literary and artistic works of authors. What is the minimum copyright protection it provides? Life +50 years however members may choose to provide longer. What is the length of copyright protection in the EU? In the USA? In the EU life +70 years. In the US Life+70 years for individual works. Life +75-95 years for corporate authorship. 19. What is the WTO agreement on TRIPs? What 2 intellectual property protection systems does it combine? Trade Regulated Intellectual Property Rights. Covers copyrights, patents, trademarks, trade secrets, industrial designs, geographical indicia, and integrated circuit layouts. Includes intellectual property pertection of Berne Convention Paris Union. 20. What is a â€Å"geographical indicia† and why is it important to marketers? The indication of a geographical origin of a product i. e. Champagne. Important because it is a part of the brand. 21. What does the Foreign Corrupt Practices Act prohibit? Prohibits bribery of any foreign official or person who will influence an official or party. 22. How does the Omnibus Trade Reconciliation Act modify the Foreign Corrupt Practices Act? What 2 affirmative defenses does it allow? Modifies to allow payment to expedite â€Å"routine governmental action† 2 defenses are the payment was lawful under the law of the foreign officials country and the payment was a reasonable expenditure directly related to the promotion of products or services. 23. How does the Sherman Act affect mergers or acquisitions in foreign countries? Prohibits monopolies or attempts to monopolize the activities of US companies overseas through mergers or acquisitions that would lessen competition back in the USA. 4. What law is an exception to the Sherman Act by allowing competing firms to collaborate in export activities? Webb Pomerane law. 25. What is jurisdiction in a legal dispute? What court will hear the case and have power over the parties in its decision. 26. How much power does a mediator have over the parties in a dispute being resolved by concili ation? Has the power of suggestion and nothing more. 27. How much power does an arbitrator have over the parties in a dispute being resolved by arbitration? parties agree to abide by the ruling of an arbitrator. Chapter 8 Marketing Research 1. What is the difference between a MIS and formal market research? MIS provides a continuous flow of information about company operations and environment while MR is project specific, systematic gathering of data in the search scanning mode. 2. What is the most difficult and yet the most important step in market research? 3. What is the difference between an independent and a dependent variable in a market research hypothesis? Independent variables affect the dependent while the dependent variable is what we want to measure. 4. What is a focus group? What is its main function in market research? A group of eight to twelve participants who are led by a moderator in an in-depth discussion on one particular or concept. Purpose is to identify potential areas of future inquiry. 5. What kind of a sample is a focus group? What statistical conclusions can you infer from the opinions of a focus group? A focus group is a non statistical sample. Cannot make statistical conclusions. 6. After you determine the costs of doing the research, what should be your next decision? Will you collect primary or secondary data sources. 7. How does the methodology differ in international market research from domestic market research? It is the same as domestic however more complex due to greater scope. 8. How much secondary data is available overseas as compared to the U. S.? There is much less data available and for many countries there is only periodic info on essential data. 9. How reliable is overseas secondary data as compared to the U. S.? It is not always reliable and should be skeptic on. Example: official gov. est. often overstate/optimistic, tax avoidance results in false reports. 10. What are some of the issues you should take into consideration when comparing secondary data from one country with data from another country? Understand there is greater variation from one country to another in dates of studies, bases and methodology. 11. How do you use â€Å"back translation† when developing a questionnaire for foreign use? You translate the questionnaire from the foreign language back into the primary language to see if it matches your original questionnaire. 12. How do social organization and values in foreign countries affect collection of primary data? Reluctance to interviewing, gender roles, issues collecting info, need use of locals. 13. What is: Measurement error? Non-response error? Frame error? Random error? 1-People lie. 2- Refusal to cooperate or be reached. 3- Sample drawn differs from the target population. 4- Selected sample imperfect representation of overall pop. Chapter 9 – Economic Development and the Americas 1. What are the 5 stages of economic development according to Walt Rostow? The traditional society(The Pre-Conditions for Take-off(The Take-off(The Drive to Maturity(The Age of High Mass Consumption. 2. What are the characteristics of a More-Developed Country (MDC)? High per capita incomes. Of a Less-Developed Country (LDC)? Industrially developing countries just entering world trade with relatively low per capita incomes. Of a Least-Developed Country (LLDC)? Industrially underdeveloped, rural populated, extremely low per capita incomes. 3. What are some of the factors that have contributed to the growth of Newly Industrialized Countries (NICs)? Political stability, economic reforms, factors of production, privatization. 4. What is the role of State Owned Enterprises in the development of NICs? The place a drain on national budgets and should be privatized during economic growth. 5. What is the role of infrastructure in economic development? The quality of an infrastructure directly affects a countries economic growth potential and the ability of an enterprise to engage effectively in business. 6. How does marketing change as countries develop? The more developed an economy, the greater the variety of marketing functions demanded, and the more sophisticated and specialized the institutions become to perform marketing functions. 7. What is â€Å"economic dualism? † Having two economies in one, where there is a very wealthy class and remaining lower class. 8. What are some of the important traits of Big Emerging Markets (BEMs)? -Physically large in area and population. Have strong rates of growth -Political importance within their regions, â€Å"regional economic drivers† 9. What are some of the reasons why the world’s emerging economies did well in 2005? They were not involved in many of the high risk investments many other industrialized nations financial systems were trading in. 10. What is the pres ent economic situation of emerging markets in the Americas? High demand for commodities, low bond interest rates, and reduced spending and inflation. Social unrest, financial crises, not enough infrastructure development, high unemployment, Chinese competition.

Rosa Parks essays

Rosa Parks essays On December 1, 1955, seamstress Mrs. Rosa Parks, was arrested in Montgomery, Alabama for not standing and letting a white bus rider take her seat, she was found guilty of the crime of disorderly conduct with a fine of fourteen dollars. She was arrested for violating a city law that required all blacks to sit in separate rows on the buses. She refused to give up her seat in the middle of the row when a white person wished to sit in her row. Blacks had to sit in the back and the front rows were for whites only. Rosa Parks was physically tired, but no more than you or I after a long day's work. In fact, under other circumstances, she would have probably given up her seat willingly to a child or elderly person. But this time Parks was tired of the treatment she and other African Americans received every day of their lives, with the racism, segregation, and laws of the time. Rosa Louise McCauley Parks, was arrested December 1, 1955. (Note: It was an "established rule" in the American sou th (at that time) that African-American bus riders had to sit at the back of the bus. African-American riders were also expected to surrender their seat to a white bus rider if it was needed.) Mrs. Parks was not the first African-American to be arrested for this crime but she was the first to be arrested who was well known in the Montgomery African-American community. Dr. Martin Luther King, Jr. was the pastor of the Dexter Avenue Baptist Church in Montgomery. He and other African-American community leaders felt a protest of some kind was needed. A meeting was called and an overflowing crowd came to the church to hear his words. Dr. King told the crowd that the only way they could fight back would be to boycott the bus company. Then Dr. King and the other African-American community leaders held another meeting to organize future action. They named their organization the Montgomery Improvement Association and elected Dr. King as its president. ...

Tourism destinations in the digital and social media age Research Proposal

Tourism destinations in the digital and social media age - Research Proposal Example The growth of technologies and social networking has resulted in increasing importance of social media in tourism activities impacting destinations and businesses (Buhalis and Law, 2008). Easy access to internet and social media has changed the way information related to travel and leisure is shared. Social media provides a platform to tourists and travellers to share their travel experiences and emotions far more conveniently than that in the past (Jacobsen and Munar, 2012). The objective of this research is to evaluate impact of social and digital media on tourism destinations and role of information in improving the experience of consumer. Further, the study concentrates on role of tourism operators in educating consumers about destination engagement. According to various researchers, effect of social media is vital on the tourism industry as the web-based platform provides for real-time sharing of travel experiences, in addition to information available in guidebooks, news media and travel coordinators (Williams, Stewart and Larsen, 2011). Although a number of studies have been conducted to understand destination choice of tourists based on online information, there are still certain deficiencies related to impact of social media on travellers. So, the research objective is to establish significance of social media, especially social networks and blogs, in engaging consumers to tourist destinations ( Jennings, 2001). Advancement in technologies and increase in usage of internet has resulted in consideration of information search as a well-established segment of research. Moreover, various consumer and marketing studies reflect preference of individuals towards information search prior to any consumption decision (Gursoy and McCleary, 2004). Information related to a tourist destination emerges not only from experienced visitors, but

Review Paper Essay Example | Topics and Well Written Essays - 750 words - 1

Review Paper - Essay Example Based on image representation, the P’Zolo should have been comparable to a submarine sandwich, with a pizza innovation. Upon arrival, the P’Zolo was considerably different than what was advertised. It arrived in a cardboard box, which was saturated with grease to the degree that the drainage was visible on the bottom of the delivery box. Over-cooked until it was dark brown and maintaining several thick slits on the top, which was not advertised in promotional photographs, the product allowed for seepage of interior contents during the consumption process. Having been an aficionado of Pizza Hut for nearly a decade, with a preference for the company’s quality ingredients in its many pizza products, the reviewer was flabbergasted by what arrived in delivery. Upon close examination, the product was approximately between five and six inches long, in a rather misshapen, oblong pizza wrap that looked as though it had been assembled by a half-blind six year old in elementary art class. The P’Zolo maintains zero ability to meet the emotional satisfaction needs of the consumer with its gro ss promotional misrepresentation and should be immediately removed from the Pizza Hut menu for its bland and unfulfilling contents. After taking the first bite of the product, it became perfectly clear that the volume of stuffing inside the product failed to meet promotional expectations. Despite its larger-than-average size compared to competing frozen pizza wraps, the P’Zolo was outperformed by many low-cost competition commonly found in the local grocery store. In the first bite, the runny cheese began pouring down the reviewer’s arm, requiring a significant volume of clean-up during the consumption process. Production problems during the cooking process had caused the water content in the sauce to separate from the corn syrup, providing a complicated and disappointing eating experience. The entire product was consumed in five large mouthfuls, in a mad rush to

Analysis of Local Government Finances in Multan District

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