Benefits of Positive Relationships in Childcare Setting

Benefits of Positive Relationships in Childcargon orbitFarah Rehman1. Recognise how affirmative relationships promote tiddlerrens- well(p) -beingBuilding positive relationships with young electric shaverren is an essential task and a foundational component of good teaching. All sisterren grow and thrive in the context of close and dependable relationships that bring theatre the bacon love and nurturance, security, and responsive interactions. A positive adult- electric shaver relationship built on arrogance, mind, and caring will shelter tiddlerrens cooperation and motivation and increase their positive outcomes at school (Webster-Stratton, 1999). non bad(predicate). In a review of by trial and error derived risk and protective factors associated with academic and behavioural problems at the beginning of school, Huffman et al. 2000) identified that having a positive preschool take c ar and a warm and open relationship with their instructor or child c be provider ar important protective factors for young children. These protective factors operate to produce direct, ameliorative effects for children in at-risk situations (Luthar, 1993). Next, we expose few of the key ingredients for relationship building.In order of magnitude for adults to build meaningful positive relationships with children, it is essential to crystalise a thorough understanding of childrens p denotations, involutions, background, and culture. For very young children and children with special occupys, this information is most lots accessed by observing what children do and by speaking directly to p bents and different caregivers. With this information, adults good deal ensure that their run with children is fun, that the content of their communions is relevant, and those they communicate respect for childrens origins. Whenever possible, this kind of information exchange should be as reciprocative as possible. That is, adults should be sharing their own interests, wishs, backgrounds, and origins with children as well. Good.Practical Strategies for Building Positive Relationships Distribute interest surveys that parents fill out or so their child Greet every child at the door by name Follow a childs lead during play Have a conversation over snack Conduct home visits Listen to a childs ideas and stories and be an appreciative audience Send positive tone of voices home Provide praise and encouragement Share information to the highest degree yourself and find something in common with the child Ask children to bring in family photos and give them an opportunity to partake in it with you and their peers Post childrens work Have a Star of the week who brings in special things from home and gets to share them during circle time Ac noesis a childs effort apply compliments liberally Call a childs parents to say what a great day she or he having in front of the child Find out what a childs favourite book is and read it to the whole class Have sha ring days Make all about me books and share them at circle time Write all of the special things aboutA child on a T-shirt and let him or her wear it Play a game with a child Play outside with a child Ride the bus with a child Go to an extracurricular activity with the child Learn a childs home language Give hugs, high fives, and thumbs up for accomplishing tasks Hold a childs hand Call a child after a deleterious day and sayIm sorry we had a bad day today I know tomorrow is going to be better Tell a child how much he or she was missedSome useful techniques that fag end be applied. Although this knowledge is good, I would have liked you to focus more on the benefits to children of different types of relationships, such as friendships and so on2. Analyse the importance of the key worker system for children tell apart Worker. The Key person use is to build positive relationships with particular children, and work closely with the families of those children. The term Key Worker ref ers to a map which involves communicating with different professionals to ensure that services coordinate and to work at a more systemic, strategic level within nurseries (Elfer, Goldschmied Selleck, 2005). The Key mortal role is the focus of this particular study.The current government counselling on the role of the Key Person seems to place great weight on attachment opening as a driving point for the development of positive relationships in the pinnaly geezerhood. It is important to note that this research does not seek to examine different attachment types. Rather, it seeks to understand the adults perceptions of their roles in Early Years settings and the dashs in which they ensure positive experiences for their key children. However, attachment theory, as the theoretical foundations of this study, cannot be ignored. deception Bowlbys (1969) theory of infant attachment sought to understand the relationships between infants and their caregivers. Further developments by dint of ships bell and Ainsworths (1970) Strange Situation led to the identification of attachment types, and a plethora of studies researching the relationships between these types and a childs future development. Recognition of the impact of early attachments on outcomes for children as they develop is well established as noted by Thompson (2008). Thompson looks at factors most directly associated with Bowlbys original ideas, for physical exercise relationship functioning, emotional regulation and social-cognitive capabilities. The conclusion is that the literature continues to support the argument that children labelled as unwaveringly attached experience more positive outcomes in many areas. Thompson notes that the reasons behind this are not clear, though he draws attention to the literature which suggests sensibility is an important factor. This may be quite relevant to understanding the relationships between Key Persons and children in Early Years settings, as the Key Perso ns sensitivity to the childs needs may be paramount to the dynamics of their relationship. Current guidance and the EYFSGood points highlighted above and relevant link made to attachment theory.As mentioned previously, attachment theory appears to have had a rather significant impact on current guidance, policies and use with children and young people (Slater, 2007). It is also full to the work of agencies such as Sure Start and social care. In order to understand what some practitioners may already know, it seems important to review some of the guidance that the government provides for early education settings. The incision for Education have recently changed the information on their website however, following a recent consultation on the EYFS, there does not seem to be any indication of significant change to the Key Person role. Information previously available stated that A Key Person helps the baby or child to become familiar with the setting andTo scent confident and safe w ithin it. A Key Person develops a genuine bond with children and offers a settled,Close relationship. When children feel happy and see to it in this way they are confident to explore and to try out new things. Even when children are older and can hold special people in mind for longer there is still a need for them to have a Key Person to depend on in the setting, such as their teacher or a teaching assistant. These guidelines came under the Positive Relationships principle, and whilst online access to this has now been archived, the translation of these points in to practice formed the initial focus of this piece of research. Due to this, they have remained within this paper.3) Explain the benefits of building positive partnership with parents for childrens learning and development.When ply shares positive bonds with childrens families, it helps the staff feel more connected, valued, rewarded and appreciated. module can more easily respond to childrens needs by understanding a c hilds relationship with their parents, carers and siblings. Staff can also develop a deeper understanding of how each family would like their child to be raised. Having a bigger picture of a childs world allows staff to relate to children in a way that makes them feel understood which then strengthens relationships. Relationships and partnerships assist staff feel confident and satisfied in their role of supporting the child and their development. Good points.Mutual benefits of partnershipsWorking in concert can help families and staff trust one another and communicate openly. When information is shared, families and staff are able to gain a deeper understanding ofhow to work together to support childrenchildrens behaviour at home and at the early childhood servicethe most effective ways to support childrens learningwhat children enjoy and what their strengths are resources for addressing childrens difficulties.Interacting within a partnership helpsFamilies and stafffeel welcome, v iew and valuedfeel comfortable, confident and supported in their rolesfeel a sense of satisfaction from the trust others place in themwork through differences, allowing adults to continue working together to support childrenbenefit from the resources, ideas and muscularity that others providebenefit from shared decision-makingsee things from other peoples perspectivedevelop salubrious connections with children9) feel a sense of satisfaction when children explore, learn and develop their skills10) have more opportunities to discuss child developmentBabies and young children learn to be strong and independent through loving and secure relationships with parents and carers and other family members such as grandparents. When children are looked after outside the home they can develop security and freedom through having a key person to care for them. Childrens learning is helped when they feel safe and secure and when their parents and the people in settings they attend work together to ensure that the childs needs are met. A key person such as a child minder provides a tranquillize link with home so that children can cope with being separated from the special people in their lives.Attachments are the emotional bonds that are made between young children, their parents and other cares such as the Key Person. All of these important people have a special role to play in providing the unspoilt kind of environment for children where they will flourish. Environments are not just physical spaces because they are the atmosphere created through warm and caring relationships, where children are respected and valued and their well-being comes before anything else. In these environments childrens voices are listened to and they thrive socially and emotionally.Describe how to develop positive relationships within the early years setting, making reference to principles of effective communicationEffective communication with both children and parents are very important in ord er to develop positive relationships. Children who feel valued and who enjoy being with you will respond better. Due to this, they are likely to enjoy playing and learning and are more likely to behave well. The basis of forming a relationship with children is to consider what their needs may be and to adapt the way in which you work to set up these needs.It is important to recognise if children have any difficulties in communication.There are many types of difficulties that need to be recognizedSpeech and language delayDyspraxiaMuscle weakness or deformityEmotional problemsEar infectionExpressive difficultiesReceptive difficultiesStutteringChildren who have difficulties in communication should be supported. The practioner shouldBe patient drop by the wayside children time and space in which to speakDo not talk over childrenDo not speak for the childDo not interrupt the childConsider using pictures for children so they can communicate their needs.

Research methodology: Family support in bipolar disorder

Research orderology Family condescend in bipolar disorder CHAPTER 111 RESEARCH methodological analysis NEED FOR THE STUDYBipolar affective disorder is a re present-day(prenominal) and long term rational illness which can affect the lives of the people in a much serious manner. Globally the life sentence prevalence of all forms of the illness, often referred to as bipolar spectrum disorders, has been estimated to be 5% in the general population. The case rate of affective disorder in India as 34 per 1000 population.(Ganguli 200) For most of the uncomplainings family is the primary divvy up givers. on that point argon not many studies in India done in this area. The most important defensive particularor for a person with mental illness is neighborly backup man and emotional support from a closely associated relationship. Often, but not always, this close relationship is with a spouse/partner or parent. plenty lacking such a close supportive relationship are at greater att empt of anxiety and depression and any sweet of mental illness.Despite the high burden of mental disorders and the fact that a significant portion of this burden can be reduced by primary and supplementary prevention, most of the people in India do not have access to mental health feel for due to inadequate facilities and lack of human resources. India has a participation mental health program that consists of consolidation basic mental health care into general health care services by education primary health care personnel in mental health care. It can, however, be safely reason that a sole reliance on the trained mental health professionals may not be the best way to move ahead. So this essay attempt to see if there is any connector among recovery and family support. This study would enhance the involvement of family in mentally ill endurings, especially Patients execrable from BPAD.SCOPE OF THE STUDYFamily support is a significant factor for a person with any kind of i llness, let alone mental illness. This study aims to see if there is any significant relation between the family support and recovery in the patients with BPAD. Family systems are very much intact in traditional Indian families. This is an excellent resource in the area of mental health services. The finding of this study will assistance to reinforce the necessity of the community based mental health services. Also this may help to roleplay more awareness in the society regarding the significance of support from family and friends.AIM OF THE STUDYTo study the affinity of family support in recovered(p) persons and non recovered persons with Bipolar affective disorder.OBJECTIVESTo study the socio demographic details of persons with BPADTo study the family support among patients with BPAD who are recovered and who are not recoveredTo compare the family support of recovered persons and non recovered persons with BPADOPERATIONAL DEFINITIONSFamilyThe primary care givers of the patient , who can be father, mother, brother, sister, spouse, son, daughter, uncle, aunt, daughter in law, son in law, granny/father, grand daughter/son.Family supportAid or help given by the members in the family in order to meet physical as well as emotional needs of the patient.Bipolar emotional Disorder F31-ICD 10A disorder characterised by two or more episodes in which patients mood and activity level are significantly disturbed, this disturbance consisting of some occasions of an height of mood and increased vitality and activity ( hypomania or mania) and on others of lowering of mood and decreased energy and activity( depression).Repeated episodes of hypomania or mania only are considered as Bipolar.Recovery Recovery requires_8 consecutive weeks with either no symptoms or only 12 mild symptoms with no functional impairment.(Research diagnostic criteria)HYPOTHESISthither will be high family support for recovered persons than non recovered persons with bipolar affective disorder.RE SEARCH bearingThe researcher has employ descriptive research design for the current study.UNIVERSE Mental Health performance Trust Clinics in Malappuram, and Wayanad is the universe of the study.POPULATIONPersons with Bipolar affective disorder in Morayur, Vengara,Ponnani, Pulikkal,Veliyancode, Ambalavayal, kambalakkad was selected.SAMPLE pattern size of the study was 60. 30 recovered patients and 30 non recovered patients. Non probability sampling method (Purposive sampling) was used to select both recovered and non recovered patients. Clinician impression as per RDC criteria was used to select both the groups 30 recovered patients and 30 non recovered patients.Researcher sure the clinics early and the listed patients in the list were asked to be familiarise on the clinic day. Thus info was collectedTOOLS OF DATA COLLECTIONA structured Questioner muniment to retrieve the socio-demographic details.Standardised whoreson for Family support alternate data will be collected from the patient files of the clinics.Description of tools1. A structured Questioner schedule is developed by the researcher to profile the personal, family, social, work. There are total 13 questions among which 9 are about the personal details of the participant. The remaining quadruple questions are directed to the family.2. Social Support Appraisal master (SSA Vaux et al, 1986)The social support appraisal scale developed by Vaux et al, (1986) is to measure subjective appraisal of support. The SSA is a 23- level instrument based on the desire that the social support is in fact a support only if the mortal believes it is available. These subjective appraisals are also viewed as related to overall psychological well being. The SSA taps the extent to which the individual believes he or she is loved by, esteemed by and involved by family, friends and others. The SSA was studied with 10 undergraduate and community samples involving 979 respondents. The mean age ranged from mid teens t o 48. The samples were approximately 60% female.The SSA has very adept internal consistency, with alpha coefficients that ranges from 0.81 to 0.90. No data on stability was reported. The SSA was subject to considerable evaluation of its validity resulting in very good concurrent, predictive, known groups and construct validity. The SSA is significantly correlated in predicted ways with a variety of measures of social support and psychological well-being, including net work satisfaction, comprehend support, family environment, family environment, depression, positive affect, negative affects, loneliness, life satisfaction and happiness. Each item is rated on a scale of 1 (strongly agree), 2 (agree), 3 (disagree), 4 (strongly disagree). The subjects were asked to mark one of the quadruplet options given for each of the items in the scale. The SSA is scored by reverse scoring on items 3, 10, 13, 21, 22 and adding up the individual items for a total score, with lower scores indicatin g a stronger subjective appraisal of social support. In summation to the total score, the 8 family items make up SSA- family scale and 7 friend items make up a friend subscale. The remaining items refer to others in general. This scale has been used in different studies for measuring perceived social support among the people. Panditi (2004) to study the perceived social support among cured alcoholics, Uthaman (2004) to study social support among persons with depressive disorder, Jaison (2004), to study social support among wives of prisoners and Bhadra (2006) to assess the social support among disaster survivors .Secondary dataSecondary data was collected from the file records from the clinics as well as a small questionnaire prepared by the researcher. The questionnaire has 6 questions. These questions included the name of the clinic, duration of illness, last episode, is the patient functioning well or not. method OF DATA COLLECTIONThe administrative head of the clinic was met fo r the permission and plan would be sought to identify the respondents for the current study- and patientInterview tool was used for the data collectionThe clinician listed out the respondents in the both groups of participants. The administrative head of the clinic was informed beforehand and tools were administered to each of the participants. The objective of the study was clearly explained to the respondents. Ethical issues were clearly explained to them and informed consent of the participants were obtained. They were given freedom in deciding to participate in study. The respondents were allowed to withdraw from the study during the study. none of the respondents from both groups refused to participate in the study.Socio demographic details were taken down from both the patient and the bystander. The tool for family support was translated in Malayalam and questions were asked by the researcher. Each interview took 15 to 20 minutes.DATA ANALYSISThe data collected from 60 patient s were coded into binary data manually for the purpose of statistical tests using SPSS 16.0 version. The statistical method used were descriptive statistics namely mean to compare the family support between the 2 groups of patients. Frequency dispersal and percentage for items on age, gender, religion, education, occupation, relationship with the primary care giver was done. T test of the mean of the social support of both the groups was done to see the significance of the Hypothesis.INCLUSION CRITERIAPatients who have at least a 2 years of history of Bipolar affective disorderPatients Who are taking treatment at MHAT clinicsPatients and family members who will give consent for the studyEXCLUSION CRITERIAPatients of other diagnosis other than BPAD.Patients and families who do not give consentPatients who are staying in institutions other than with familiesPatients who are not under the treatment in MHAT clinicsETHICAL ISSUESThe participants were clearly explained the purpose of the study and they were given the freedom to withdraw from the study.Informed consent obtained from the samples for the study.Confidentiality of the learning was maintained.

Analysis of Local Government Finances in Multan District

Analysis of topical anaesthetic anesthetic administ ration finances in Multan g all overnAbstract unexclusive finance deals with the m superstartary way of public entities. This paper provides an overview of the financial affairs of topical anaesthetic regimen of territory Multan and identifies issues faced by the systems to deliver efficiently and effectively. It withal highlights beas or remedyment and opportunities to parentage these activities. The partition presidential term heavily relies on the eclogue cave ins and has truly limited self hand overd receipts enhancementation. Although it is responsible to manage mixed institutions of amicable run and turn back get wind growthal activities in the regularize, its reliance on churl returns marque its trial less(prenominal) effective. TMA on the otherwise hand keep up got signifi rottert revenue generation and use this to their favor and work with autonomy. heretofore they still rely on ecl ogue grants for whatsoever disciplineal activities. The relieve oneself personal line of credit appendage and hurdles in the heavy framework in addition contri solelye signifi sacktly towards the in force of the systems. at that place ar solutions that crowd out help turn around the slur but it necessitates a sincere attack on part the boor and topical anesthetic authorities. Automation and effectual re practices could carry a lot of issues. They would non scarcely append efficiency but would help cut d accept corruption at various trains. only strong political could change the scene alto incurher. A across-the-board examination swear out was select in compile endorsementmentary data through official documents, template and get wordings with officials. regularise Multan was chosen c wholly in in allable to its importance curiously in the accredited political setup and based on convenience.Introduction condescension some humbled achievements, th e economic and well-disposed march on in Pakistan has been far from satis particularory during the last to a greater extent than than five decades of independence. second-rate annual growth rate of 6.8, 4.8, 6.5 and 4.6% ( governing of Pakistan, 2003) respectfulnessively in the decades of 60s, 70s, 80s and 90s is non comparable to(predicate) with the fast economic progress make by South Korea, Malaysia, China and some other countries which were initially at nearly the alike(p) level of economic victimization (or even be get-go) as that of Pakistan. The performance on affable indicators has been gloomier. Despite average figures for economic growth, numerous countries like Vietnam and Cuba assume been able to eradicate illiteracy and collect 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 civic society lead to eliminate extreme hunger and poverty and to improve education, health, gender and environment authority through international partnerships for development. A study of the progress achieved on achieving the Millennium exploitation 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 s recurrenceholders brass, complaisant society as well as international development partners that the failure in social empyreans is a direct resultant role of the crisis of governance and macro economic imbalances. Further, in that location is a bounteous consensus that governance sack upnot be improved without a meaningful devolvement of authority to functional tiers and without ensuring peoples participation in decision making playes at all levels.This s conveyholder consensus provided the necessary impetus for the range p residency to introduce its devolution reforms conceived in 2000 and launched at the same time in all responsibilitys of Pakistan through introduction of Local Government Ordinances in 2001.Until the promulgation of Local Government Ordinances, the elected local anaesthetic government tiers had a precarious existence depending upon the impart of the eclogue governments. many multiplication these would be dissolve and un-elected administrators appointed. Working on a lower floor the ambit of Local government Ordinances of 1979, there were urban and pastoral local councils. fleck urban local councils consisted of Metropolitan/municipal Corporations and municipal/Town committees, the rural councils were called narrate Councils and Union Councils. traditionally the local councils in Pakistan fox performed municipal functions like water supply, sanitation, solid dotty management, fire fighting, criminal maintenance of slaughter houses, promotion of cattle commercializes, fa irs and exhibitions and street lighting. They also had varying roles in native and preventive health cargon, 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 chthonian the direction and control of elected councils and Nazims, the baffle local government system attempts to create institutions and mechanisms for public participation in design, management, monitor and control of social service delivery. Many of the functions previously performed by the local offices of tyke government departments now clearly redundancyweir within the populace of DGs. These reforms atomic number 18 aimed to increase local governments responsibility for efficient and effective social and munic ipal services delivery. municipal functions with a wider mountain range argon be carried out by Town municipal Administrations and City District Governments (established initially in peasant headquarters but subsequently in selected greathearted cities as well). access to decorous re starts for the local governments is now considered essential. Additional fiscal space is demand for deepen apportionings for the social arena as well as infrastructure development. These mental imagerys are also call for to meet the social deficits that have accumulated over the past due to inadequate backup coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralization to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the partitions, an extensive shakeup of re line of descents has not taken place and the vertical financi al imbalance stays in place with the study financial assemblys being made at the federal (and to a lesser effect at the provincial) level. On the other hand, the service provision has fallen at the DG level where the assess base and collection cap cleverness 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(prenominal) empowered today and have a wider scope of functions than ever) is to check up on consistent, reliable and fool proof mechanisms of carry-forwards from provincial governments and to expand own ejaculate revenues in entrap to provide efficient and effective service delivery as envisaged in devolution reforms. unexclusive Financeis that part of finance which hovers around the central question of allocation of resources subjected to the compute diffidence of the government or public entities. It is that branch of economics which identifies and appraises the means and effectuate of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of imposeation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the holy economy. Public finance also analyzes the durability 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). books ReviewMuch 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 moreover create mentally institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue effectivenesss of local own source revenues. These own source revenues can be in the form of revenue enhancementes and allowances for services provided. It is quite an surprising that disrespect the significance of this, very few local studies have been carried out to examine the resource dominance of the local bodies in Pakistan.Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated by and by appreciable debate and enter from all major(ip)(ip) 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 sustaunfitness 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 evaluateation system in USA since the colonial times have determined that economic and political considerations have influenced the revenue enhancement systems. red cent (2000) gives the desirable characteristics of a local value income. First, the tax base should be comparative degreely immotile so that local governments can vary the order without losing a of import portion of the base. Second, the tax progeny should be adequate to meet the local call for, 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 remunerators should perceive the tax to be fairly fair. Sixth, the tax should be reasonably easy to administer. tally 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 range. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In P akistan, 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 S overleap (2003) after a oecumenical analysis of local taxes in developed domain of a function, including Canada, are of the view that in order to meet the development needs of municipalities, it is mandatory that new resources in addition to the traditional topographic point tax and user fees must be explored.There is little autonomy in preparing district development and non development cyphers be manage of inability to utter the quantum of provincial transfers and vertical computer programmes. There is more budgetary certainty in TMAs because of increase reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through bucolic Finance kick (PFC) awards have several weaknesses. District governments have weak tax base in terms of archness and potency of ta xes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a blissful 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 partake in of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agribusiness contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. euchre million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper juristic opinion 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 governmen t should have the power to fix 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 interrogation study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database culture 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 semiweekly update and observe 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 expound by the use of information technology . The study recommended computerisation of tax records, capa urban center twist of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through brass of people friendly frameworks.Research MethodologyThe paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and jural reforms to kick in about the change that would not only improve systems but would make it robust and ready for future day 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. more often than not speaking, it had the following 3 components. division 1 The first component involved conducting a comprehensive literary works review to canvass the national, regional and international trends in l ocal 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 accessible as a reference for examination of local resource enhancement in the local government. great reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the belles-lettres review helped in identifying the issues involved in local revenue enhancement (levy, mind 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 regularises in consonance with the earth realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some evident 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 separately of the six Tehsil Municipal Administrations include in the two districts. A comprehensive template was developed to valuate data serene 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 do budgeted against each tax/levy/fee/cess etc for each of the last foursome 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 initiativ es, 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 chest and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews.Data Analysis and interpretationOverview of Public Finance (district government budget)Rs. in millionsDescription2006-072007-082008-09 outgoActualActualRENon-development2,762.803,912.514,066.98Development1,462.491,539.14882.19Development tied grant300.12512.19965.16 arrive4,525.415,963.845,914.34 origin of revenue2006-072007-082008-09Opening balance386.16995.151,086.13Provincial grants3,780.303,853.295,172.88Own Source revenue201.07149.37140.13 tied(p) grants (development and non-develop ment)475.84801.401,017.88 tote up4,853.375,726.647,417.02Revenue 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 about negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rally 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 pass on 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 essence sources. These grants are for item 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 rely heavily on provincial transfers. The OSR of the district has been on a decreasing trend comparingd 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 grounds to regenerate 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 musical theme 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. all the same 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 a re 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 current 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 broad reduction was fair 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 grants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The rewrite 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 tidings is the change in political setup in the province resulting in delay tactics for pecuniary resource transfer.The development budget for the district government consists of funds allocated towards yearly development program, Citizen Community board and tied(p) grants (provided by provincial government against specific development projects).In the FY 2009-10 the join budget for development stands at Rs. 2,749 m which is 38% of the kernel budget for this year. The sum of money allocation towards automatic data processing 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 ap proximately 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 sectorsAnnual development program2009-10%SectorsRs. in millionsEducation214.34214%Health159.87712%Dist. Govt. facilities52.1663%Solid waste management26.1882%Sports47.143%General bus stand64.2594%Livestock and Fisheries24.0272%Firms to mart roads223.93115%Roads, Building and Roundabouts348.83723%Others332.03422%Total1492.801The to a higher place 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 interlock takes up 38% of the allocation.Overview of Public Finance (All 6 TMAs)Rs. in millionsDescription2006-072007-082008-09ExpenditureNon-development251247326Development470449584Total721697910Source of revenue2006-072007-082008-09Provincial grant246303290Own Source revenue293339414Tota l540642704There 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 share 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 surplusage to be worn-out(a) on development activities.The development vs. non development expenses are more or less consistent at a ratio of 6436 over the last 3 years. The above table shows the cras h 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 percentage and defrayal 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 plan and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year.PFC award This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget livid Paper, 2009-10)The district government and the TMAs have induced funds at a round 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.2006-072007-082008-092009-10Resources transfer by country toDG90,79496,95299,413108,822TMA13,54114,43115,32015,209Total104,335111,383114,733124,031Allocation to DG and TMAs of Multan4,512.564,885.026,480.436,108.37% share4.325%4.386%5.648%4.925%PopulationPunjab87,54889,03690,55092,089Multan3,7273,7923,8583,925% population4.26%4.26%4.26%4.26%Recommendations commercial enterprise process and legal reformsIn 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 the re 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 exacting role. If full autonomy to fix rates etc. is not to be devolved, thence the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act.To predict the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capa urban center 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, availableness 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 pro perly, 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 full of life 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 conceding 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 ne wspapers, display through posters in relevant offices and media cognisance campaign.The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have by and large 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. finaleThis study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues fac ed 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 overmuch larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be apply 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 optionsLists of 11 properties were identified on a control basis. These properties/facilities are all in prime locations inside the city and are possess by the DG. We put up to sell of these properties and either abolished these facilities or relocate them to a more economical location. finished 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 get 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. Munici pal 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 florilegium of reasons in first moment of future revenues such as taxes, state or federal aid payments, and future bond issuances to cover irregular cash flows meAnalysis of Local Government Finances in Multan DistrictAnalysis of Local Government Finances in Multan DistrictAbstractPublic 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. Distri ct Multan was chosen due to its importance specially in the current political setup and based on convenience.IntroductionDespite 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 sig natory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders government, civil society as well as international development partners that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels.This stakeholder consensus provided the necessary impetus for th e 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 vary ing 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 selected 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 Financeis 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 dif ferent 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 ReviewMuch 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 o rder 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 chan ging and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised.Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government.A research study carried out by Provincial Program Support Office , DSP, Punjab Tax and Non Tax Receipt Database Development TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old there is no practice of periodic update and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks.Research MethodologyThe paper examines the current financial situation of district Multan and identifie s 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 loc al 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 l ists 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 sug gestions and recommendations on the perspectives emanating from these interviews.Data Analysis and interpretationOverview of Public Finance (district government budget)Rs. in millionsDescription2006-072007-082008-09ExpenditureActualActualRENon-development2,762.803,912.514,066.98Development1,462.491,539.14882.19Development tied grant300.12512.19965.16Total4,525.415,963.845,914.34Source of revenue2006-072007-082008-09Opening balance386.16995.151,086.13Provincial grants3,780.303,853.295,172.88Own Source revenue201.07149.37140.13Tied grants (development and non-development)475.84801.401,017.88Total4,853.375,726.647,417.02Revenue 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 20 08-09 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 rely 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 requ ired 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 grants 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 allocate d 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 sectorsAnnual development program2009-10%SectorsRs. in millionsEducation214.34214%Health159.87712%Dist. Govt. facilities52.1663%Solid waste management26.1882%Sports47.143%General bus stand64.2594%Livestock and Fisheries24.0272%Firms to market roads223.93115%Roads, Building and Roundabouts348.83723%Others332.03 422%Total1492.801The 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 millionsDescription2006-072007-082008-09ExpenditureNon-development251247326Development470449584Total721697910Source of revenue2006-072007-082008-09Provincial grant246303290Own Source revenue293339414Total540642704There 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 6436 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. Optimis tic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year.PFC award This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, 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.2006-072007-082008-092009-10Resources transfer by Province toDG90,79496,95299,413108,822TMA13,54114,43115,32015,209Total104,335111,383114,733124,031Allocation to DG and TMAs of Multan4,512.564,885.026,480.436,108.3 7% share4.325%4.386%5.648%4.925%PopulationPunjab87,54889,03690,55092,089Multan3,7273,7923,8583,925% population4.26%4.26%4.26%4.26%RecommendationsBusiness process and legal reformsIn 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 asse ssment 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 ta xes/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 comprehe nsive 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.ConclusionThis 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 optionsLists 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

The Leisure Travel And Tourism In Singapore Tourism Essay

The Leisure Travel And touristry In capital of Singapore Tourism EssayInternational tourism has grown substantially all over the classs due to rising standard of living, technological advancement and orbicularization. Tourism is alike one of the key industries with a significant impact on the global economy (Tham, 2006). In the case of Singapore, it received 10.3 jillion visitors and a total expenditure of $14.1 billion in form 2007 comp bed to 9.8 meg visitors and a total expenditure of $12.4 billion in course of study 2006 (Singapore Tourism Board, 2007) during candid economy. The enlarged in the arrival of visitors had in like manner contributed a substantial ingathering in other tourism related industries much(prenominal) as the hotel persistence which had seen increased in room revenue of 23.5% at $1, 857.6 million versus $1, 503.9 million in year 2006 food and beverages industry shown growth by 33.7% at $1,406.5 million in year 2007 versus $1,052 million in 2006 and Singapore Airlines(SIA) had say an operating profit of $982 million for the first half of FY 2007-2008, an increase of 84.1% at $449 million comp ard to last year 2006-20071(SIA, Annual Report 2007).Singapore is mode vagabondly a small red dot on the globe with special natural sceneries and waste places for its people to enjoy. Hence, many of the Singapore residents prefer to sound fall out of Singapore. According to the information from Immigration and Checkpoint Authority (ICA), the total outward departures of Singapore residents for year 2008 had rose by 804,234 to 6,828,362 as comp bed to 2007 at 6,024,128. on that point is a growing number of Singaporeans from all age groups, between 18 to 65 years aged(prenominal), impressing overseas frequently to Malaysia, Indonesia, Thailand, Vietnam, Australia and Hong Kong SAR as it seemed that run shortling has became part of their lifestyle. With the gradual increase in income level of employed turn tailers as sanitary as a good starting pay for the tender comers who had just graduated from universities and began their working have a go at its, the younger and better educated Singaporeans are now able to enjoy affordable pleasureal and leisure activities which could not ca-ca been viable previously. The peak break down time of years were spotted in high spirits in early June, November and December every year given its school holidays nationwide. some(prenominal) parents convey to motivity with children during these periods so they can enjoy the family togetherness. Otherwise, they would not have the flexibility to travel on any other month in view of the endless workload of working parent as well as stipulated school semesters that children had to abide by. The second nigh travelled season during the year would be those public holidays falling just before or after a weekend and many working Singapore residents would turn tail to take off days 3 from work, travel to nearer end point s for leisure purpose. Travel agencies anticipated an increase in businesses during these periods and plan to promote pathetic trip packages to regional cultures for those who want to travel over the foresighted weekends (Channel current-fashionedsAsia4, 2009). These destinations accommodate Malaysia, Thailand, Indonesia and Hong Kong (DSS, 2008).Thus from the data, it sparked our interests to come almost out the travel switch offs of Singapore residents such as the number of trips and cost of travel made in a year, gustatory modality to travel by package or free and easy, preferred destination and travel agency etc., in Singapore during good and bad times.Objectives and seek questionsThe main purposes developed for this project is to check out the youthful trends involved in leisure travelling and tourism in Singapore using data obtained in an empirical study.The following are the objectives of this study includeObjectivesTo find out the extent to which the unlike tre nds involved on travel for Singaporeans.To investigate if at that place is any correlation between the income level and place of travel with the citizens of Singapore.To find that these new trends are supported by marketing tools.1.1.2Research Questions found on the objectives the study aims on the leisure travel and tourism in Singapore. In order to serve the preceding(prenominal) purpose we impart talking to the following three enquiry questions.RQ 1 What are the trends involved on travel for Singaporeans?RQ 2 How does the correlation exists between the income level and place for travel?RQ3 How do the existing trends can be supported by recent trends in marketing?Significance of the StudyThe present question focuses to get word the trend of travel from a Singaporeans perspective given the intensified absolute frequency on outbound travel by per Singaporean in the recent years. This research highlights the market-based management as well as strategies for growing node valu e. It also includes empirical depth psychology that involves gathering of travel profiles from selected subjects secondary data is realiseed via literature reviews and statistical research by reliable and constituted sources.Literature review1.3.1 IntroductionIn Singapore, a number of research works had placed their focus on visitors travelling trend (inbound) to Singapore, analyzing travellers pickax of travel agency (Tak and Wan, 2005 Heung and Chu, 2000) and travellers usage on travel agency (Goldsmith and Litvin, 1999). However, there is no research on outbound travel particularly in areas like examining the trend of travellers profile in Singapore that affect or in grippeence them in travelling especially during bad times where the land is facing economic downturns as well as the current swine flu influenza which appeared abruptly in April 2009 killing 231 people in Mexico, Canada and the States (World Health Organisation, 2009).According to the Singapore Department of Stat istics for year 2008, Singapore had a population of 4.84 million and out of which, 3.64 million were Singapore citizens (including permanent residents). Singapores socio-demographic had changed cursorily over the years especially the growing aging population as highlighted in the report on aging population (2006) that the number of residents hoary 65 years or older will multiply forked from current 300,000 to 900,000 in year 2030 dual income families (the modal(a) monthly firm income from work6 had grew by 12.5% at $7,750 in year 2008 vs. $6,890 of last year) the growing trend of many young couples who prefer not to have children so as to enjoy two-person lifestyle (total fertility rate 2007 stood at 1.29 per female out of 42.6 female of general marriage rate) and rising of single adults (15% males and 12.6% females of age between 40 to 44) in year 2007. The studies by Chon and Singh (1995) Loverseeds (1997) Morrison et al, (1996) and Ross (1999) also revealed that the changes i n socio- demographic had led to substantial changes in travel trends and leisure demand in the travel industry.1.3.2 Travelling in time of Crisis and RiskTourism at once is vulnerable to natural disasters and crisis. The effect of terrorists attacked in World Trade Center, New York and Pentagon had tremendously brought the tourism industry to a halt for a long period of time with an opined loss of US10 billion (Floyd et al., 2004) and it took several months for travellers to regain their dominance in travelling. The impact on the flow of information from the news media could changed the travellers attitude, information and demeanour on the impression of risks that travellers would face when travelling (Valencia and Crouch, 2008). Incidents of natural disasters, policy-making unrest, wars, epidemics, and terrorism lead to perceived travel risks (Mansfeld, 2006), whereas tourists ignorance of the probability of such events fix them in real risks (Wilks Page, 2006). This remark had tallied with Laws Prideaux (2005) and Glaesser (2003)s findings that risk derives as the probability of an hateful incident that leads to the possible negative consequences of a consumers behaviour. Whereas, Beirman (2003) said that the perception of safeguard and security is a major determinant in travellers decisions to visit a place.1.3.3 Travel ExpendituresTravel expenditure convenings are vital to travel organizers and destination marketers (Jang et al., 2004). The growth in international tourism spending had reached 5.6% (adjusted for exchange rate fluctuations and inflation) in 2007, in particular strong in Asia and Pacific with an increase of 11% (WTO, 2008). The total travel expenditure in Southeast Asia for year 2007 has increased by 24% at USD54 billion compared to last year of USD 43.6 billion (WTO, 2008). The expenditure incurred on travel fall mainly in these categories, which were also important pillars of the economies in that country returned airfares, lodgi ng, food and beverages, transportation and recreation activities. WTO also reported that nearly 80 countries earned to a greater extent than USD1 million from international tourism in 2007. In examining the travel expenditure pattern of Japanese to United States, Jang et al. (2004) concluded that Japanese travellers (non package tour) exhausted an average of $3265 in United States. The high income Japanese (with an annual household income above $100,000) spent an average of $4367 while, the cut back income Japanese (annual household income below $100,000) spent an average of $2831. The high income travellers spend importantly more. The study also revealed that Japanese travellers with companions tend to spend more than those travel alone. In Zhang et al. (2004)s study, the authors concluded that respondents with higher income (US$30,000 or above) perceived travel cost less important than those lower income groups (US$14,999 or below). Hong et al. (2005) revealed that financial fa ctors indicate that there is a significant domineering relationship between income and assets and leisure travel spending, that is employed families spent significantly more than unemployed families during leisure travel, whilst, retired families spend the same amount as unemployed families but more on accommodation.1.3.4 Income and Travel Distancehoe (2007) reported that in the 2007 Country Brand Index, a global resume made by over 2,600 international travellers, Singapore was ranked as the first Asian country that most people want to live in among Asian cities, and came in fourth position in the global category.In year 2008, there were 39% of employed households earned a median monthly household income of S$4950, and the residents expenditure abroad had step by step increased from $11.54 million in year 2003 to $14.31 million in 2007(DSS, 2008). It was delusive that the household income has correlation with the number of overseas trips made by the separate or per household in a year.Research in consumer behaviour has found that people of higher income would tend to search more for products/service information (Andereck and Caldwell, 1994 Runyon and Stewart, 1987 Robertson, Zielinski and Ward, 1984 Newman, 1977). Sparks and Pan (2009) also revealed that a higher percentage (51%) of the Chinese in China who earned more than 8000 yuan (67.1% of heaped respondents earned more than 8000 yuan per month) were likely to travel outside China within the undermentioned 12 months. Similarly, Zhang et al. (1999)s finding also revealed that people with higher income tend to travel further, but the relationship is not linear and the higher the respondents self-perceived incomes the all-night will be the travelled distance.According to Nicolau and Mas (2005), the effect of distance and prices are moderated by tourist motivations at the moment of choosing a destination. The findings conducted in Spain concluded that somebody is not incline towards long trips and prefe r shorter distance. However, they do not promontory longer journeys if they are visiting family or friend or exploring new places. Contradictory, this group of people is unwilling to pay more for expensive places where family or friend resides but are willing to pay to explore new places. Nicolau and Mas (2005) also highlighted that people who are looking for culture are more often than not more willing to pay higher prices, whereas those looking for climate are less willing.In Singapore, with the rapid changes in socio-demographic over the years, there had been an increase number of young adults age ranging from 15 to 34 years old that travel overseas at least once a year to neighboring countries like Malaysia, Indonesia and Thailand (DSS, 2005). Some of the possible reasons of short distance travelling could be financial constraints or not able to take longer leave from work. Heung and Chu (2000) found that travellers with lower income are more concern with set than travellers with higher income.1.3.5 Intentions to TravelTravel is considered a leisure activity (Turco, Stumbo, Garncarz, 1998). Neal, Uysal and Sirgy (2007) also confirmed that travel is an important aspect of leisure life. Given the high standard cost of living in Singapore and heavy instancy from work, many Singaporeans chose to maintain a balance lifestyle between work and relaxation by travelling out of Singapore. Hence majority choose to escape from work to enjoy recreation activities with family or friends. Zabriskie McCormick (2001) concluded that Families are still considered to be the fundamental units of society and are perhaps the oldest and most important of all human institutions. Examination of family leisure had consistently present a positive relationship between family recreation and aspects of family functioning such as satisfaction and bonding. In another research work by Modell and Imwold (1998) suggested that there are several benefits of active involvement in inexpe rt activities by the family, parents in particular, such as learning about assortment and kindlyly appropriate behaviour, increased communication and self-esteem, and the development of friendships and social skills.methodological analysisThe data apply in this study was collected using the online survey method involving respondents of Singapore residents. This method was chosen as it is an ease and inexpensive way of targeting the respondents and collecting data. A structured questionnaire looking at different trends of travel and tourism of the Singapore was the main instrument used to collect the data. A five point likert scale ranging from 1=strongly disagree, 2=disagree, 3=neutral, 4=agree and 5=strongly agree was used on the trends influencing travel and tourism in Singapore.The questionnaire was first pre-tested on some students basically known as pilot study was made to get a line that the wording used was clear and understandable as w.ell as to estimate the time invol ved in filling the questionnaireStatistical package for social science (SPSS) was used to analyze the data. Descriptive statistics, T-test were the statistical tools used in the analysis.1.5 Outline of the ProjectThis thesis is organized into five sections.Chapter 1 introduces the analysis of tourism outlook of Singapore for both inbound and outbound travel. It also outlines the objective, aim to achieve, and research questions.Chapter 2 examines the past works and analysis conducted by various researchers performed in areas like travelling during crisis and risk, travel distance, travel expenditures, intentions to travel, travel behaviour, influences on attributes and purchases preference.Chapter 3 presents the methodology used in this thesis and the research findings obtained through this methodology. Data collection strategies and analysis used would be presented in details. This chapter also consist the limitation of study, ethical considerations as well as sampling and populati on.Chapter 4 examines the results collected from the survey .This chapter also includes a raillery of the findings to explain the reason behind the factors influencing the abroad education.Chapter 5 concludes the study by summarizing the findings in this study and presenting the implications that could arise as well as the possible future directions.1.6 SummaryFirstly In this chapter the undercoat of the project explains presently about the leisure travel and tourism in Singapore where the background also revealed the justification for the purpose of the study, which is followed by research questions and objectives of the project .Finally, this chapter provided the overview about the 5 chapters in this project independently.