The Merchant Of Venice By William Shakespeare - 1685 Words

The play The Merchant of Venice by William Shakespeare is anti-semetic because anti semetic thoughts and actions are incorporated in a majority of his charcters. The actions of these Christian charcters go against Shylock, and other Jews presented in the play; as a result, establishing a clear seperation between the two ethnic groups. The constant hatred and mistreatment towards Shylock only enhances the division since it develops the idea that Christianity is the superior religion. Although there are many instances in which Shakespeare creates sympathy for Shylock rather hate, Shakespeare s portrayal of him is what highlights the anti-semitism in the play. In the play, it appears to be clear that anti-Semitic charcaters, such as Antonio and Salanio, exist to highlight the mistreatment and power Christians have over the Jews. Many instances in which dominance is expressed towards Jews , is towards Shylock. In the play Shylock states regarding Antonio, You call me disbeliever, cutthroat dog, And spet upon my Jewish gaberdine, And all for use of that which is mine own. Well then, it now appears you need my help. Go to, then. You come to me and you say Shylock, we would have moneys-you say so, You, that did void your rheum upony beard, And foot me as you spur a stanger cur Over your threshold (1.3.121-129). As presented by his quotation, Shylock criticizes Antonio for placing himself at a high status to judge his life style andShow MoreRelatedThe Merchant Of Venice By William Shakespeare1445 Words   |  6 PagesTalia Warshawsky Ms. Rembert CGI English 11 HH 12 November 2014 Crashing Thru Venice William Shakespeare, possibly the most esteemed writer of all time, wrote a play titled The Merchant of Venice, near the end of the 1500 s. The play takes place in Venice, and while it can be described as what we now call a romantic comedy, it also draws attention to the harsh divides in the Venetian society brought on by conflicting beliefs and religions. Centuries later, in the early 2000 s, Paul Haggis wroteRead MoreMerchant of Venice by William Shakespeare830 Words   |  4 PagesWilliam Shakespeare’s Merchant of Venice is a story about man seeking justice for the forfeiture of his bond. Shylock the Jew created a bond loaning three thousand ducats to his rival Antonio. In the event that the loan could not be paid back, Shylock was entitled to a â€Å"pound of flesh from the breast† of Antonio. Antonio’s invested the money in his merchant ships hoping to gain profit. Unfortunately he loses his ships at sea, losing everything Shylock had loaned him. Shylock h appily takes AntonioRead MoreThe Merchant Of Venice By William Shakespeare1102 Words   |  5 Pagespassed, but even today, women are being treated unfairly in certain situations. However, in The Merchant of Venice, William Shakespeare challenges the concept of women being unequal to men. He conveys this message through the actions of Jessica, Portia, and Nerissa. The female characters empower themselves, accomplishing various tasks in order to gain control over the men in their lives. The Merchant of Venice is a highly effective feminist play, which is demonstrated through the assertive and cleverRead More`` The Merchant Of Venice `` By William Shakespeare1147 Words   |  5 Pagesjeopardy. It is an inescapable labyrinth that plagues the lives of all ever since humanity’s first existence. Yet it,s double-edged sword like characteristics of also providing opportunities and gains keeps many enthralled in it. In William Shakespeare s’ The Merchant of Venice, Antonio, a protagonist, gives himself over to a life-threatening contract with the villain, Shylock the Jew, in order to provide the means for one of Antonio’s friend the opportunity to woo a lady. Over the course of the playRead MoreThe Merchant Of Venice By William Shakespeare1036 Words   |  5 Pagesauthentic and respectable character. The Merchant of Venice by renowned playwright William Shakespeare is in itself a story about religion and religious tensions; however, one’s religion is not what defines them. One’s character does, and in the Merchant of Venice we encounter two characters, Antonio and Shylock, who share similarities throughout the play, but are overall different people with different morals. On one hand there is Antonio, a sad, christian merchant and a dear friend, while on the otherRead MoreThe Merchant Of Venice By William Shakespeare1153 Words   |  5 Pagesprogressed as time has passed, but even today, women are treated unfairly. However, in The Merchant of Venice, William Shakespeare challenges the concept of women being unequal to men. He conveys this message through the actions of Jessica, Portia, and Nerissa. The female characters empower themselves, accomplishing various tasks in order to gain control over the men in their lives. The Merchant of Venice is a highly effective feminist play, which is demonstrated through the assertive and cleverRead MoreThe Merchant Of Venice By William Shakespeare2046 Words   |  9 PagesEssay Abbesath.K Throughout the education system, there seems to be an unofficial consensus that pieces of literature that are deemed â€Å"controversial† should not be taught in school. The Merchant of Venice falls into this category due to the Anti-Semitism which exists within the play making it â€Å"controversial† therefore, banned. On the contrary, this play should not be considered controversial and it should not be banned due to the learning experiences and knowledge that can be gained by readingRead MoreThe Merchant of Venice by William Shakespeare2080 Words   |  9 PagesThe Merchant of Venice by William Shakespeare The play revolves around one main plot and three sub-plots. The main plot centres on the question of mercy and forgiveness as seen in the relationship between Antonio, the kind Christian, and Shylock, the unrelenting Jew. The three subplots revolve around the romances of Portia and Bassanio (the most important couple in the play), of Lorenzo and Jessica, and of Gratiano and Nerissa (the least important couple of the play)Read MoreThe Merchant Of Venice By William Shakespeare Essay2233 Words   |  9 Pagesâ€Å"The Merchant of Venice† by William Shakespeare, explains the differences of religion and greed. There was a guy who needed a loan so he could go across the country to marry the girl of his dreams. He didn t have the money so he asked a Jew name Shylock. Shylock lends the guy money but he told him â€Å"If you don’t pay me back, I get to take a pound of your flesh† (pg. 143). We all know if someone needs money and you have it you would give it to them and you’ll have power over that person. ThereforeRead MoreWilliam Shakespeare s The Merchant Of Venice 1189 Words   |  5 PagesNikki Vietz Ms. Seibel Honors English 12 1 May 2015 Was Shakespeare Prejudice? The premise of William Shakespeare comedy, The Merchant of Venice, is the hostile relationship between Shylock, a Jewish moneylender, and Antonio, a Christian trader. The two gentlemen have a deep history of hatred due to personal injuries and Antonio’s refusal to collect interest on loans. This hatred comes to a climax when Antonio’s friend, Bassanio wishes to borrow three thousands ducats from Antonio so he can travel

Casey Kirwan, Civic Engagement Self Reflection - 1665 Words

Casey Kirwan, Civic Engagement Self-Reflection Essay, July 13, 2015. At the beginning of this summer, I embarked on a journey through history by going to the Carnegie Museum of Art and Natural History in Pittsburgh, Pennsylvania. The museum is one of my favorites because of its variety of exhibits of history in both science and art. With every trip, the museum always has something new to offer. Going to the museum felt like a completely new experience with the new perspective I have coming from this class. There were many parts of history to look at, but the ones that stood out to me the most was their exhibit on Ancient Egypt. I thoroughly enjoyed the exhibit’s information on the artifacts and the funerary practices of this ancient†¦show more content†¦Going deeper into the exhibit, there was a sarcophagus with a mummy inside in a large display case. The mummy’s head was covered with an Egyptian headpiece. These items particularly were said to be the very firs t that Andrew Carnegie had donated for the Egyptian exhibit. I was a little surprised at how small the body and the sarcophagus were. I learned that this was because people in Egypt at the time often did not grow to be very tall due to malnutrition. On the other side of the display, there is a kind of imitation of what an Egyptian tomb would be like. It had the sarcophagus standing up in the middle and then showed illustrations of different types of items laid out around it such as jewelry, vases, and family heirlooms that were significant to the person who died. Aside from mummifying people, the Egyptians had mummified pets too like dogs and cats. However, animals were mummified as deities rather than their way of properly putting the body at peace. Surprisingly, the display explained that dogs were actually the more popular animal over cats in Egyptian civilization. Turning to leave the exhibit, along the wall were illustrations of a line up of the Egyptian gods and goddesses. Eac h was depicted very differently; some with heads of different animals atop a human body. I obtained a lot of new knowledge by the time I left the exhibit. It was surprising how much information they could fit in this small room. Visiting museums, historical sites, and other places

The Future Of Nursing Leading Change, Advancing Health Free Essays

We are in a decade of change, as nurses we are set to be challenge on many levels in order to face these challenges we must all prepared. Recently the Institute of Medicine, 2010 (IOM, 2010) released a report on the future of nursing; its content outlines in great detail what changes will take place. A collaboration of many offered their expertise in and out of the field of nursing and how the following three areas may be enhanced or completely changed. We will write a custom essay sample on The Future Of Nursing: Leading Change, Advancing Health or any similar topic only for you Order Now This writer will attempt to give a single perspective on the issues of Education, leadership and practice and how they may be transformed over the next decade. The Future of Nursing: Leading Change, Advancing Health There have been many discussions by the IOM over the years about the impact of nurses on the care of patients and the obvious need for change. The pending arrival of the affordable care act (ACA) has propelled many of those changes to the forefront; we must remain steadfast in our goal to provide quality care to that patient who depends on us. When the implementation of transformation becomes not only a report but reality can and will it free us as patient care providers to offer a more advanced method of care? Transforming Education This initial goal will remain intact according to the opinion of the IOM report, that all nurses must be prepared to meet a diverse patient population. With that goal in mind the report indicates that educational requirements for the registered nurse (RN) will ultimately be geared towards higher degree attainment by the practicing nurse. Currently the pathways that are in place to obtain a nursing degree will not change but the nurse will be placed on a course to continue their education goals beyond that of and associate degree (ADN). The goal will be to enhance the programs in place and prepare the student nurse for a place in an undergraduate program; a plan to make that goal possible for all is also a need that the IOM report mentions as the current barrier. Affordability of nursing programs beyond that of the ADN now seems to be the greatest challenge; can these entities create such a pathway? Another proposal that this reader found interesting on education transformation, was the pathway for an increase in masters and doctoral degrees to increase the volume of prepared faculty. The current issues that are being faced now is that of faculty shortages in many of the nursing programs both at community and undergraduate campus’s. The ACA has what is noted as an incentive to offset lower faculty salaries which would provide up to $35,000 in loan repayments for eligible nurses who seek to complete advanced degrees. Patient Protection and Affordable Care Act HR 3590, 2010). With such incentives in place this pathway may be considered as a means to an end in the advancement of education by the career oriented nurse, creating leaders is the way to create change. Transforming Leadership The IOM also reflects on the importance of nurses taking a stronger position in leadership. It is time for nurses to take a place at the table of change, that misconception that we are in pla ce to perform and not create will soon be eradicated. The report indicated there is a lack of nurse participation on many directorial boards this is a reason to transform. The placement of these programs is fundamental (Institute of Medicine [IOM, 2010],) to increasing nurse participation. It is true some leaders are born into their roles but not all and with the implementation of these leadership programs this writer believes future leaders can be created. The creation of mentorship programs is also a way to create leaders, as nurses we must make room for those coming up behind us and nurture the leader that lies in us all. This writer found the idea of creating training programs for nurses to represent us on the political front was the finest of all the recommendations, as nurses we must incite change at the very top and creating voices of change on this level would be an incomparable transformation. The ability to have our contributions heard and implemented will create a movement that will carry nursing forward and upward, can we be the voice of the idea and transformation of nursing practice? Transforming Practice. Our scope of practice dictates the boundaries for which we practice, the idea of the IOM report indicate as nurses we must be able to practice to the fullest potential of our educational backgrounds. This is especially important for the advanced practice nurse (NP), their roles must be universally defined for the future. The increase in patient population will see an upsurge in patient load with a shortage of primary care givers and this can only be disastrous for those seeking care. Creating a universal scope of practice for NP will eliminate this issue and it must happen now. The report indicated the barrier to this was the apprehension of acceptance by physicians; can we change a lifelong idea? As this writer has assessed all the pending changes it was asked how these changes will affect the ability to offer care, it is believed that higher education will create a more diverse approach to care and as a patient educator this is key to this nurse’s specialty. As for the other notations regarding care and leadership, this writer believes leadership roles will enhance the confidence of the role of the patient educator, finally increasing the quality of care provided. Conclusion In closing a transformation of change can only happen with the active participation of all nurses, we must become active in every facet of our future and not leave it up to others to speak on our behalf. How to cite The Future Of Nursing: Leading Change, Advancing Health, Papers

A Literary Analysis of Margaret Atwoods Happy Endings free essay sample

In the story â€Å"Happy Endings† the author Margaret Atwood gives 6 scenarios in alphabetical order from A to F of how a couples life could play out over the span of their lives. In these six scenarios Atwood uses satire to emphasize how interchangeable and simple each couples life is. In this story Atwood uses character, style, and point of view to chastise the desire for the everyday common life and the concern for only the â€Å"whats† in life and not â€Å"how or why†. The use of flat characters in â€Å"Happy Endings† is one of the ways Atwood’s satirical tone is especially emphasized. The first characters introduced, Mary and John, are barely developed and we only learn simple details about their life that appears to be happy and comfortable. For example, we learn that they both have jobs but not what they do for these jobs. The narrator describes them as â€Å"worth while and remunerative jobs, which they find stimulating and challenging. We will write a custom essay sample on A Literary Analysis of Margaret Atwoods Happy Endings or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † We also learn that they continue to enjoy their lives but are still not given any exciting details. For example, all the important aspects of their life are described by the narrator as â€Å"they buy a charming house†, â€Å"when they can afford live in help, they have two children. They turn out well. † â€Å"They go on vacations together. They retire† , â€Å"They both have hobbies they find stimulating and challenging. † Atwood uses this lack of detail to emphasize how flat and dull the characters are, building the idea that the main desire in life is focused on the â€Å"whats†. Throughout the different scenarios Atwood continues to use the writing style of repetition to make the point that the root of each story is the same. For example, almost everything in the characters lives throughout the six scenarios are described as â€Å"stimulating and challenging†, all the houses in the story are described as â€Å"charming†, and the real estate market is always mentioned. The most important thing that is repeated at the end of every story is that they all die, no matter what happened in their life, they all eventually die. Death is key to this story because regardless of the â€Å"whats† the characters have in life, Atwood wants to emphasize that death will always equal us out. For example, in scenario F these exact ideas are mentioned by the author â€Å"you’ll have to face it, the endings are always the same however you slice it† and â€Å"the only authentic ending is the one provided here: John and Mary die. John and Mary die. John and Mary die. † The third person objective point of view that this story is written in is what makes the characters so flat, the repetition so empty, and the story so simple. For example, a much more descriptive story in B is emotionally detached and flat because of how the author purposely lacks passion by writing, â€Å"Mary falls in love with John but John doesn’t fall in love with Mary. He merely uses her body for selfish pleasure and ego gratification of a tepid kind. † This statement is so emotionally loaded and could be very upsetting but the way its delivered, so fat and blunt, takes away the emotional attachment. The death as well in story B is a dark and heart breaking part but is also told so bluntly to remind you of death being the equalizer. For example, the author writes so easily about the death â€Å"Mary collects all the sleeping pills and aspirin she can find, and takes them and a half bottle of sherry. You can see what kind of woman she is by the fact that its not even whiskey. She leaves a note for John. She hopes he’ll discover her and get her to the hospital in time and repent and then they can get married, but this fails to happen and she dies. † The non-emotional way her death is described is an indicator of the flatness. The use of character, style, and point of view that Atwood uses to write this story gives you a real feeling of pity for these characters, only having horrible lows or average highs in their relationships. It appears that there is no great place to be in her story. Reading this story for the first time, the reader could assume Atwood has an obsession with bad relationships, boring average marriages, and death. The key to understanding what the author is trying to convey is realizing how the stories all link together and how they all lack the essence of excitement and desire. The author brings the idea that without focusing on the â€Å"how and why† of life and only focusing on the â€Å"what, what, what† will leave you with an average life. Reference Endings, and Margaret Atwood. 2016. Happy Endings. Goodreads. http://www.goodreads.com/book/show/28673445-happy-endings. Topics, Sample Papers Articles Online for Free. (2016). Happy Endings – Margaret Atwood. [online] Available at: http://studymoose.com/an-analysis-of-margaret-atwoods-happy-endings-essay [Accessed 21 Nov. 2016]. Happy Endings Summary. 2016. Www.Bookrags.Com. http://www.bookrags.com/studyguide-happyendings/chapanal001.html.

Invasive Alien Species free essay sample

The White Goby (Glossogobius giuris) This specie has a depressed head while the body takes on a compressed appearance towards to caudal fin. This fish usually has brown or light brown spots on the side. It ranges from 40 – 50cm. Place of Origin: This was first introduced in the Philippines by the Philippine Fisheries Commission in 1960. It was believed that the goby was unconsciously part of the Mozambique Tilapia also an IAS. Distribution: The goby is distributed from tropical and subtropical countries. It can be found on the East Coast of Africa, Southern Asia (e. g. India) and South East Asian countries such as the Philippines. In the Philippines the first recorded white goby to be found is in Lake Mainit, Agusan Del Sur. It can also be found in Lake Lanao in Lanao Del Sur. Feeding Ecology: The white goby is said to be a carnivorous fish; it will feed on any smaller fish that comes across with it. We will write a custom essay sample on Invasive Alien Species or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In Lake Lanao, the white goby is said to have an impact on one of the cyprinid species. Positive Impact: Although the white goby eat the cyprinids it does not have a large impact on the cyprinids compared to eleotrid which feeds on three endemic cyprinid species. Negative Impact: The white goby swims in fresh water. In Lake Mainit the fish was found in their fresh water container and this was the farm’s main water stock. The white goby threatens the cyprinids and paleomonid shrimps. This affects the fish production. It is said that cyprinids are able to help total fish production by 9. 1% and the goby only helps by 0. 9% (Guerrero, 2002). 2. Rice Black Bug (Scotinophara coarctata) The specie is a sap feeding insect that causes a lot of damage to our rice industry. These bugs prefer marshy and wet land environments. Locally known as the â€Å"itim na atangya†. The adult bug is oval-shaped of about 8-9mm long. Place of Origin: In the Philippines, the first records introduction of the specie was in Palawan in 1972, Bicol and Sorsogon in 2004. (International Rice Research Institute, 2010). Distribution: The Rice Black Bug can be found in Bangladesh, China, India, Indonesia, Malaysia, Pakistan, Philippines, and Thailand. Feeding Ecology: The rice black bugs’ main host plants are rice and corn. At daytime the specie is in base of the plant and moves up to the fruit of the plant at night time. Positive Impact: More extensive research can be done on the specie especially in our agricultural country. One of our country’s main crops is rice and if the specie continues to disrupt research can be done to mitigate the problem. This can also help countries that are infested with the same species. Negative Impact: The rice black bug infests rice at almost all stages of growth. When the rice field is infested by the specie, the center of the leaves turn brown and die. During the booting stage, rice panicles become empty. Both adult and young rice black bug suck the sap of the rice panicles causing the crop to decay and die (Phil Rice Los Banos OPAPA Team, 2008). 3. What are Invasive Alien Species (IAS)? Invasive Alien Species include exotic, non-native, micro and macro-species that are introduced to our country. These may be accidentally or deliberately to a place where it is not their natural habitat. Most exotic species that are introduced to areas where they have no predators or competitors tend to flourish and increase their population rapidly. IAS may become aggressive and dangerous. Studies show that Invasive Alien Species can affect native species by being its competitor, predator, and niche displacer that can result for native species to be totally extinct. Also, few reported cases that Invasive Alien Species can transfer diseases to other animals and humans. Invasive Alien Species are similar to Global Warming that threaten our environment, food security, human health and economic development especially on the agricultural sector (Joshi, 2007). 4. How are IAS introduced to the Philippines? The Philippines is described to have a high degree of biodiversity. With rapid increase in population, poverty and unlimited wants and needs have resulted to environmental destruction; increase of global trade, import and export have served as an impact to increase invasive alien species in our country. The Philippines have a few data on IAS, most of the time misunderstood due to lack of knowledge about taxonomic identity of IAS. The country also lacks on more extensive information. Most information are modes of introduction to our country. These may be one or a combination of: †¢Transport of organisms to a new habitat between islands and countries. †¢Establishment and propagation of IAS in the new habitat. It may be natural or man-made. †¢Uncontrolled population that may be from deliberate release or accidental escape (Joshi, 2007). The Global Invasive Species Database lists that there are 47 alien species have been introduced in our country. 6 have uncertain biological status and 23 are Philippine native and invasive in other areas. 5. Read articles about the â€Å"janitor fish† in the Philippines. Present solutions to minimize, if not eradicate, these invasive alien species in our freshwater ecosystem. The most recent IAS that is causing an alarm is the â€Å"janitor fish†. The janitor fish has become in Marikina River, Lake Paitan, Nueva Ecija and Laguna de Bay. It was introduced by the aquarium trade industry and has escaped into natural waters. Many solutions to this problem have been implemented by Local Government Units, NGOs, and other organizations that fund different projects. In Marikina, the janitor fish have been sold to about P5. 00 per kilo then deliberately kills the fish afterwards. A World Bank has funded a project where the â€Å"janitor fish† is converted to pig meals in Laguna (Guerrero, 2005). Articles show that the â€Å"janitor fish† does not invade our ecosystem similar to a rice black bug that destroys our rice crops. Some studies show that direct consuming of the janitor fish can have side effects due to different elements found in it such as mercury and lead. Increasing awareness about this problem can help open up ideas to other people that can provide better ways of eradicating the â€Å"janitor fish†. Continued research on the â€Å"janitor fish† skins to be used as handy craft materials is one way of addressing the problem. Research on elements that are inside the â€Å"janitor fish† that can be used in producing bio-fuels. With the studies and researches of people have done in the past years we should insert the idea of an â€Å"economic demand†. With extensive information in the future the â€Å"janitor fish† may help is both economic and environmental concerns in our country. Images of the Species: Rice Black Bug Photo Courtesy of IRR White Goby by Raphael Guerrero References: Sinohin, V. O. Cuatermo, W. R. (2002) Special Reports: Country Reports on Invasive Alien Species. ASEAN BIODIVERSITY Retrieved on November 26, 2011 from http://www.arcbc.org.ph/ https://www.yumpu.com/en/www.bolinfonet.org http://en. wikipedia. org/wiki/Glossogobius_giuris http://www. britannica. com/EBchecked/topic/1238522/invasive-species http://www.stii.dost.gov.ph/

Student Portfolios for Middle and High School Teachers

Student Portfolios for Middle and High School Teachers Definition: Student portfolios are collections of student work that are typically used for an alternative assessment grade in the classroom. Student portfolios can take a couple of forms. Two Forms of Student Portfolios One type of student portfolio contains work that shows the students progression through the course of the school year. For example, writing samples might be taken from the beginning, middle, and end of the school year. This can help show growth and provide teachers, students, and parents with evidence of how the student has progressed. The second type of portfolio involves the student and/or teacher selecting examples of their best work. This type of portfolio can be graded in one of two ways. In many cases, these items are graded normally and then placed in the students portfolio. This portfolio can then be used as evidence of student work for college and scholarship applications among other things. The other way that these types of portfolios can be graded is to wait until the end of a term. In this instance, typically the teacher has published a rubric and students collect their own work for inclusion. Then the teacher grades this work based on the rubric.

Project Performance and Control on the London 2012 construction Essay

Project Performance and Control on the London 2012 construction programme - Essay Example Equally, the program did not suffer from any noticeable or significant deviation from the set goals and measures as detailed in the governing blueprint of the schedule. The orderly and harmonious connection of the different aspects of the program was an enabling factor to the attaining of the different goals attained at the various levels and stages of the program. Most project deliverables were within the stipulated range of time and measures. The overall performance of the program is indicative of the accuracy of methods employed, the appropriate estimations, and the quality of controls and management systems employed before and in the course of the construction. The success of the Olympic Games and the Paralympic Games depended nearly entirely on the nature of logistics and state of infrastructure. The entire construction project was placed under the Olympic Delivery Authority (ODA) (Elson, 2012). Experts in the fields of construction, planning, sports, and finance worked together to achieve a level of efficiency that contributed significantly to the successful model of construction and architecture. In essence, analysts contend that much of the efficiency and effectiveness of the program was a factor of appropriate consultation and the assessment of utility, resources, and the element of time. Analysts observe that the performance of the construction program surpassed benchmarks and established standards and that it demonstrated the capacity of London construction industry to overcome the usual inequalities and logistical mishaps that have defined nearly similar projects in the past. Forensic schedule analysis and cost management are some of the key indicators of success that attend to construction projects in many parts of the world. The application of this analysis was manifest in matching of specific processes to respective estimates of time. Teams comprising of contractors, the academia, industry partners, and multiple government bodies worked together with the ODA to assess the kind of synergies that would be required in the development of other systems that are consistent with the nature of success achieved in the London 2012 Construction Program (Elson, 2012). On this note, it becomes important to assess the program as a case in point of the effect of coordination and management on the performance of processes as understood within the construction industry. Appropriate systems of risk management were enlisted throughout the various processes to serve as the safeguards against possible and unforeseeable mishaps to the program. The enlisting of the risk management systems was premised on the awareness of the impact of external factors to the performance of the program. As such, estimates of costs and other operational variables were determined in recognition of the possible variations that determine the nature of performance of processes against the set goals and benchmarks. The preliminary stage of the program focused on the dev elopment of the most appropriate strategy. This stage was one of the most important because it determined the course of action to be taken regarding the other kinds of processes. Some of the details that informed the development of strategy included matters of funding of the specific aspects of the program. Details of internal and external funding were discussed with the view of determining the most appropri

Health Studies- Discuss the origins, structure and function of the NHS Essay - 1

Health Studies- Discuss the origins, structure and function of the NHS and discuss the major challenges the NHS will face over the next five years - Essay Example For this reason, it was prudent to form a dependable health provider. In the country, not all people can afford to pay for their health care, and for those who can it is not affordable for emergency cases and treatment for terminal diseases. Therefore, the government had to set up this facility to accommodate the less privileged in society (Wills, Evans & Samuel, 2008). Secondly, the hospitals available could not offer quality services to the needy. Moreover, there was no proper health equipment that could be used to diagnose and treat some ailments such as cancer (Lewis & Blount, 2014). The government intervened by creating the National Health Service with the intention of empowering such health care systems. The facility organisation aims at offering universal health services regardless of an individual’s income (Humphrey & Russell, 2005). The ease of access to health care services was important because the country had just come out of the Second World War and had many Briti sh casualties that needed care. There was need to re-establish health services to deprive war veteran of injuries inflicted on the battlefield. Therefore, the setting of the principles of the National Health Care was opportune for the subjects. Upon its foundation, the countries well-being has increased since then (Tucker et al., 2009). The general specialist was one of the classifications offered to the subjects. In this category, workers who earned a low pay could access the hospital for free. This services was only provided to the worker with a low pay, but their spouses and children were not covered. In other words, the cover only provided health care to the individual worker who earned the least basic salary (Pierloot & Vancoillie, 2008). People with better salaries or retired are required to pay a substantial amount as fee in acquiring the general practitioner’s services. Doctors facility was an alternative administration

Sustainability and waste management Case Study Example | Topics and Well Written Essays - 3000 words

Sustainability and waste management - Case Study Example During the examination, Env Consultant took note of all the waste disposal facilities at the store. These consisted of Waste Bins kept at various locations for emptying the general wastes of the Store. (Env Consultant, 2005, p.7) Along with the site assessment, Env Consultant also carried out a survey of the existing waste management practices at the Acme Facility. The Central Store had a number of General Waste Bins kept in various locations, where the employees could throw their waste products. In addition to the bins, there were cardboard bales situated in certain places of the Store which could also be used for the disposal of solid wastes. The Waste Bins and the Bales were emptied at regular intervals to ensure that the solid wastes did not accumulate in the Acme Store site. Therefore, Acme had a fairly well regulated system of solid management on its store location. (Env Consultant, 2005, p.7). Modern organizations are engaged in a number of complex business processes. Usually corporations employ several inputs like capital, raw materials, human resources etc. to generate products and services which can be sold in the market to earn revenue. The production of goods and services are accomplished through complicated processes which generate waste materials in addition to the desired products. These waste materials need to be managed and disposed in a proper manner so that they do not create a hazard for the surrounding environment. Most of the countries have administered strict laws regarding the appropriate disposal of waste products and corporations are expected to abide by these laws. This is where the importance of conducting Waste Assessment Programs in Organizations can be considered. Corporations themselves engage different environmental consultancies to assess the former’s existing waste management and disposal practices. Such assessment programs are carried o ut for mainly serving two purposes. From the Waste Management Report, firms can

Analysis of Local Government Finances in Multan District

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

Animal Farm, by George Orwell :: Animal Farm Essays

One of the things I like about small presses is that they'll take chances on authors who write about things outside of the mainstream. III Publishing has been one of my favorite sources for libertarian/anarchist fiction and science fiction ever since I picked up and totally enjoyed The Last Days of Christ the Vampire. Now they bring us two fine contributions to anarchist SF literature. If you loved George Orwell's Animal Farm, you'll love this "sequel." Many who have read Orwell's classic missed the basic underlying anti-authoritarian message, instead reading it as an allegory about the Soviet Union. In Anarchist Farm we find an extension of the philosophies underlying Animal Farm, but this time with a more upbeat outcome. Contemporary concerns such as ecocide and animal rights are also woven into this readable book. In fact, it is written in a style appropriate for teenage readers. As in Animal Farm, the main characters here are animals and they talk. They also have cute names. Pancho is a pig who has escaped from the regime that has taken over the farm portrayed in Animal Farm. He is befriended by some wild animals, who are later revealed to be the "Forest Defenders." The Defenders turn out to be very similar to Earth First! Pancho eventually finds a farm whose owner has recently died. In response to the death of their benevolent owner, the animals turn the farm into a successful anarchist collective. As the months roll by, the animal start to worry about what might happen to them when the humans come to auction off the farm. The ending will surprise you. It should also be mentioned that the book also deals with monkeywrenching and its consequences. Anarchist Farm is funny, thought-provoking, and inspiring. It's an excellent sequel to Animal Farm. Let's hope that a few more readers "get it" this time. A.D. is a science fiction story set in the U.S.A. in the near future. Radical changes have altered the very political geography of the continent: the Klux Klan Klan and other white supremacists control what was the southern U.S., the Nation of Islam controls what was the Midwest, and the West Coast is all that remains of the old U.S. "liberal democracy." Fred Hampton Rush Sr. is a middle-aged black man living in Chicago, which is now the capital city of the Lost-Found Nation of Islam in North America.