Adr: Village Panchayat in India

INTRODUCTION The present village Panchayat is a kind of local self-Government. The system has three objects. One is to make the villagers better habituated with the exercise of franchise. The second is to relieve the Government from the details of the local affairs. The third is to let the people manage their own affairs. The Panchayat system has been integral part of the Indian village system through ages. A village is self contained microcosm, a composite peasant society representing different communities and cultural hues.It does not have irritant elements but represent an integrated culture, free to a greater extent from the penetrations of urban cultural patterns into the village life. The importance of village with its head man, called Gramani, could be traced to Rig Vedic times and this head man figures in later Vedic literature as one of the jewels or Ratnas of the administration. The Decimal system of classifications of village into units of 10, 20 or 100 or 1000 is well kno wn. According to Vinaya, heads of the villages (Gramikas) are stated to be meeting in an assembly of their own.Narada supervised the appointment of five officials in each village. The state took full responsibility of rural development, particularly by constructing roads, setting up of markets etc. There were also references to village elders — Gamma- vriddhas and Grama mahattaras – the prominent persons in the village being associated with village administration. An account of the Panchayat system comparing five persons (official and non official) in districts as well as in sub divisions is afforded by the inscriptions of the Gupta period.At the districtlevels, the Vishayapati or its head had a non official advisory council representing different interest in the locality. These included the Nagara- sresthin- the chief banker representing the commercial interests; the Sarthavaha or carvan – the chief of the leader of the trading community; the Prathama kulika â €“ the chief of the head of the families or the community head; and the Prathama kayastha – the chief scribe or the official administrator. The assistance of the council was sought in matters of alienation of lands and other allied matters of the community interest.At the subdivision (Vithi) and village level, there was a council of non officials consisting of the Vithi- mahaattaras and the kutumbins, representing the elders and agricultural house holds, respectively. The kulikas represented the non official elements in an advisory capacity. At the village level, the Gramika or the head man and his council settled land disputes by fixing boundaries and they also mentioned law and order. His advisory council constitutes the mahattaras – the village elders and the Astha – kuladhikarans – the eight head of the families and other leading men of experience and status.The village elders in southern India were known as Mahajans and they regulated the socio-e conomic life of the village and assisted equally in administration. The Panchayat system was prevalent in the urban context as well. The local body was called Uttarasabha, Goshthi, Panchakula and a board of Sauvayika. The Panchakula signified a body of five persons who were appointed by provincial head. They deliberated in the town hall called Mandapika. The committee looked after proper realization of grant and rent from the endowed property.On May 15, 1989, Prime Minister Rajiv Gandhi introduced a constitutional amendment bill in Lok Sabha. This was introduced to make Panchayat Raj in India a truly representative and effective system. The bill could not become law as it was not passed by Rajya Sabha. The bill was again introduced in the new parliament by Narasimha Rao government. This bill, the seventy third amendment act, 1992, passed by parliament, was bought into effect on April 24, 1993. Madhya Pradesh was the first state in the country to comply with the spirit and letter of the act. Presently, there are 2. 0 lakhs village Panchayats, 5500 Samities and 375 zila parishads. These institutions have been granted statutory authority in many states for raising funds through taxation, cess, land and fairs. The 11th Five Year Plan has ambitious plans for Panchayati system reforms. These bodies will take into account local aspirations, resources and would recommend programmes and methodologies to match them. The concept of Panchayati Raj is nothing new. It was the dream of Gandhi, the father of the nation, its need was stressed by Pandit Nehru, and it was repeatedly and forcefully advocated by Late Shri Jai Prakash Narayan.But, unfortunately, for various reasons, not much headway could be made for the realization of this ideal. Ever since Late Shri Rajiv Gandhi came to the helm of affairs in the country he repeatedly stressed the importance of Panchayati Raj. He formed his views on the subject by under-taking whirlwind tours of rural India to familiarize himself with the realities of rural life, by holding frequent workshops of District magistrates all over the country, and thus assessing their views and understanding their difficulties.As a result of this interaction with the people and the administrators, his views on Panchayati Raj gradually evolved, his thoughts ware clarified and he could from his own plan of Panchayati Raj and place it before the parliament with perfect self-confidence and case. He also sought to give it constitutional sanction by proposing to add a fresh chapter to the Indian constitution in the form of the 64thamendment, through the Bill which he moved in the parliament on the 15th of May, 1989.As a result of his clarity of thought and powerful advocacy, the bill was passed with near unanimity, with only five M. P. ’s voting against it. Late Shri Gandhi forcefully and clearly unfolded the concept of Panchayati Raj, the urgent need of constitutional sanction for it, and the salient features of his scheme for making it a reality. He pointed out that Panchayati Raj means taking democracy to the gross roots, it means transfer of power, in the real sense of the word, to the people living even in remote villages and bringing even the weakest sections of society into the national mainstream.He told the honorable members of parliament that, â€Å"Democracy was the greatest gift of our freedom struggle to the people of India. Independence made the nation free. Democracy made our people free. A free people are a people who are governed by their will and ruled with their consent. A free people are a people who participate in decisions affecting their lives and their destinies†. Gandhiji believed that democratic freedoms have to be founded in institutions of self-government in every village of India. He drew his inspiration and his vision from the Panchayats, the traditional ‘village republics’ of India.Panditji established the institution of Panchayati Raj as the primary instr ument for bringing development to the doorstep of rural India. Indiraji stressed the need for the people’s participation in the processes of economic and social transformation. † Yet, there can be no denying the fact that in most parts of the country, elections to the Panchayats have been irregular. The Bill seeks to put an end to such delays and difficulties. The essence of democracy is elections. But elections to Panchayati Raj institutions have been most irregular and uncertain.A mandatory provision in the constitution is therefore necessary. A statutory provision in the state law does not quite have the same sanctity. The Bill provides for regular periodic elections of Panchayati Raj institutions. In the absence of any compelling provision to reconstitute Panchayats within a reasonable period of time, by democratic elections, suspended Panchayats have remained suspended for years and dissolved Panchayats have remained dissolved for up to a decade or even more. Their existence has depended less on the mandate of the people then on the whim of state Governments.The bill leaves it to the state to determine the grounds and conditions on which Panchayats may be suspended or dissolved. The state Legislatures are to specify the grounds on which the Governor may suspend or dissolve a Panchayat. That is a matter for the Governor, acting in accordance with the constitution on the advice of the state Government. But dissolved Panchayats must be reconstituted within a reasonable period of time. It is the people who will determine, within a matter of months, the shape of the reconstituted Panchayat.The Bill will ensure that Panchayati Raj has a democratic character similar to the Lok Sabha and the state Assemblies and Constitutional protection for their functioning as representative institutions of the people. â€Å"The single greatest event in the evolution of democracy in India was the enactment of the Constitution which established democracy in Parliam ent and in the state Legislature. The historic, revolutionary Panchayati Raj Bill takes the place alongside that great event as the enshrinement in the constitution of democracy at the grassroots†.Once democracy is accorded to the Panchayats the same sanctity as is enjoyed by parliament and the state Legislature, the doors will be opened for the participation in democratic institution to about seven lakh elected representatives. In this way the power-broker, the middlemen, the vested interests will be eliminated. For the minutest municipal function the people have to run around finding persons with the right connections who would intercede for them with the distant source of power.The system has been captured by the power-brokers who have established their vice-like grip on it, only because democracy has not functioned at the grass-roots. Once the people have their own elected representatives from electorates as small as a hundred persons, the source of power will lie only as far away as the Panchayat Ghar, not in some distant state capital or even the more distant capital of the country. There will be direct elections to Panchayats at all levels. Every voter will have his own representative in the Gram Panchayat, the mid-level Panchayat. The representative will be responsible to small and recognized electorate. It hey fulfill the mandate of the people the re-elected; otherwise the people will throw them out of office, power of the vote. In establishing the institutions of democracy in Parliament and in the state Legislature, our founding fathers gave particular recognition to the disabilities suffered by the Scheduled Castes and tribes. Provision was made for the reservation of seats for the total electorate. This is a principle which has not been incorporated in most of the Panchayati Raj legislations enacted by the state Legislatures. The democratic rights of the Scheduled Castes and Scheduled Tribes cannot be secured by good intentions alone.It has t o be secured in the first instance, by reservation in Panchayati Raj Institutions on the same basis as reservations are given in the Lok Sabha and the state Assemblies. The Bill makes it mandatory for the state legislatures to ensure reservation for the Scheduled Castes and the Scheduled Tribes in proportion to their population in the relevant Panchayat area. Also, there will be reservations in Panchayats at all levels of 30% of the seats for women. The presence of women in large numbers in the Panchayats will not only make the Panchayats more representative but will also make them more efficient, honest, disciplined and responsible.It is the strength of moral character which women will bring to the Panchayats. The Panchayats will have the power and authority to draw of plans within the framework of guidelines and conditions to be laid draw by the state Government. These plans will constitute the basic inputs for the planning process of higher levels. This will ensure that the voice of the people, their needs, their aspirations, their priorities become the building blocks of the edifice of planning. The second major responsibility of the Panchayats will be the implementation of development schemes assigned to them by the state Governments.These schemes should cover the major economic concerns of rural India, commencing with agriculture and land improvement and going on to irrigation. They must comprise the diversification of the rural economy into animal husbandry, dairying, poultry and fisheries. They must incorporate industrial activity in rural India. They must look to the day-to-day concerns of rural India, housing, drinking water, fuel and fodder. The panchayats will also have the major responsibility for the administration of poverty-alleviation programmes.They would have to look to the education and culture, to health and family welfare, and to women and child development. Social welfare programmes for the weaker and handicapped sections would be the re sponsibility of the Panchayats. It is also proposed to give to the Panchayats the responsibility for the public distribution system which is so crucial to the survival of the weakest and the poorest, as also to the general health of the rural economy. In this way development will be taken to the grassroots in rural India.The same concern must be extended to the growing urban and semi-urban population of the country. To this end, a new chapter has been added to the constitution. Urban Municipalities and corporations have been brought within the two major questions have been raised repeatedly. Most reservations become a parliament feature of the Indian economic, educational and political scene? Must social disability, with the attached stigma of being a Harijan and hence being disallowed to enter the places of worship etc. continue for all times, privileges as their counterpart in the rural areas?Efforts have also been made to recast revamp and rejuvenate the cooperative movement, whi ch Pundit Nehru always regarded as the essential compliment to Panchayati Raj. Our democracy has reached the stage where the full participation of the people brooks no further delay. Those who decry Panchayati Raj as an election stunt are only those whose feudal interest will be overthrown by the power reaching the people. The late Prime Minister Rajiv Gandhi said, â€Å"We trust the people. We have faith in the people. It is the people who must determine their own destinies and the destiny of the nation.To the people of India let us ensure maximum democracy and maximum devolution of power. Let there be an end to the power-brokers. Let us give power to the people. Salient features enumerated were: 1. Panchayats shall be constituted in every state at the village, intermediate and districtslevels. At intermediate level population should exceed 20 lakhs. 2. All the seats in a Panchayat shall be filled by persons chosen directly through the elections from the territorial constituencies in the Panchayat area. 3.The legislature of state may, by law, provide for the representation of chairpersons of the Panchayats at various levels – district, intermediate and village. The chairpersons may or may not be chosen directly from election from territorial constituencies. They shall haveright to vote in Panchayat meetings. 4. There shall be proportionate representation according to the total population of Panchayat area reserved for scheduled castes and scheduled tribes. One- third of the total number of seats shall be preserved for women. The office of the chairperson shall also be likewise be reserved. . Term of each Panchayat shall be 5 years unless it is dissolved earlier. This will apply to Panchayats constituted before the 73rd amendment act. 6. The legislature of a state may, by law, endow the Panchayats with the power to prepare plans for economic development and authorize them to levy, collect appropriate taxes, duties, tolls and fees and the power to provi de for grants-in-aid from the consolidated fund of the state. 7. The governor of a state, after every 5 years, will constitute a finance commission to review and audit the financial position of the Panchayats.He will also determine the principles for the distribution of the net proceeds of the taxes and tolls between the state and the Panchayats and will measure for the improvements of the financial positions of the Panchayats. 8. The governor shall appoint a state election commissioner whose tenure and service conditions will be decided by the state legislature. The state election commissioner will be responsible for the preparation of the electoral rolls and for the conduct of all elections. 9. The provisions mentioned above shall apply to union territories as well.The administrators shall be empowered in the same manner as the governors of the state. 10. None of the afore-mentioned provisions would be applicable to scheduled and tribal areas, to the hills area of Manipur, to the states of Nagaland, Meghalaya and Mizoram, to the district of Darjeeling in west Bengal to the Darjeeling Gorkha hill council. 11. Finally, the 73rd Amendment Act provides for the addition of Eleventh schedule – Article 243 G. This includes 29 areas like agriculture, land improvement, minor irrigation, animal husbandry, women and child development etc. OLD SYSTEM OF THE VILLAGE PANCHAYAT AND ITS DECAYIn the pretty old time there were village Panchayats in India. They were very powerful organizations. They were virtually ruling over the village according to the customary laws. During the Mughal period the village Panchayats remained unaffected. Because the Mughal Emperors and the Mughal Chiefs were satisfied with the collection of revenue and taxes. They did not trouble about the local administration. But during the British period the Indian village Panchayats were completely inactive and runied. Because the British administration was very strong and was penetrating into every nook and corner of the country.The British Government founded the system of union-president to know the view of the public. But the union presidents played into the hands of the thana officers. Hence the old panchayat system was completely ruined. Panchayati Raj in Pre British Period. The word panchayat is derived from the word pancha panchasvanusthitah, has references in to the existence of Grama Sanghas or rural communities. The institution of Panchayati Raj is as old as Indian civilization itself. It was in existence since ancient periods, having an effective control over civil and judicial matters in the village community.The Rigveda, Manusamhita, Dharmashastras, Upanishads, Jatakas and others, refer extensively to local administration, i. e. the panchayat system of administration. In the Manusmriti and Shantiparva of Mahabharata, there are many references to the existence of Grama Sanghas or village councils. The earliest reference to panchayat is derived from the word Pancha, that refers to an institution of the five (pancha panchasvanusthitah) is found in the Shanti-Parva of Mahabaratha, pancha and panchavanustitah are semantically close to panchayat.A description of these village councils are also found in Arthashastra of Kautilya who lived in 400 B. C. Arthashstra gives a comprehensive account of the system of village administration prevailing in his time. During this period, the village administration was carried under the supervision and control of Adyaksha or headman. There were other officials such as Samkhyaka [accountant], Anikitsaka [veterinary doctor], Jamgh karmika [village couriers], Chikitsaka [physitian]. The village headman was responsible for ensuring the collection of state dues and controlling the activities of the offenders.In Ramayana of Valmiki, there are references to the Ganapada (village federation) which was perhaps a kind of federation of village republics. Self-governing village communities characterized by agrarian economies existed in India from the earliest times. It is mentioned in Rigveda that dates from approximately 200 B. C. The village was the basic unit of administration in the Vedic period. The most remarkable feature of the early Vedic polity consisted in the institution of popular assemblies of which two namely ‘Sabha’, and the ‘Samiti’ deserve special mention. A Samiti was the Vedic Folk Assembly that in some cases njoyed the right of electing a king while the Sabha exercised some judicial functions. Both the Samiti and Sabha enjoyed the rights to debate, a privilege unknown to the popular assemblies of other ancient people. The office of the village head man (Gramani) indicates the emergence of the village as a unit of administration. In the later Vedic period, the Samiti disappeared as a popular assembly while the Sabha sank into a narrow body corresponding to the kings Privy Council. In the course of time, village bodies took the form of panchayats that looked into the affairs of the village.They had the powers to enforce law and order. Customs and religion elevated them to the sacred position of authority. Besides this there was also the existence of caste panchayats. This was the pattern in Indo Gangetic plains. In the south, the village panchayats generally had a village assembly whose executive body consisted of representatives of various groups and castes. These village bodies, both in the north and south India, had been the pivot of administration, the centre of social life and above all a focus of social solidarity. In the Mouryan period, the village was the basic unit of administration.Villagers used to organize works of public utility and recreation, settle disputes, and act as trustees for the property of minors. But, they had not yet evolved regular councils. The village council appeared to have evolved into regular bodies in the Gupta period. They were known as Panchamandalas in central India and Gramajanapadas in Bihar. These bodies negotiated with the government for concessions and settlement of disputes. The inscription of Chola dynasty shows the construction and functions of the village assembly and their executive committees.The village administrations were performed by the elected representatives forming village council. During the medieval and Moghal periods, village bodies were the pivot of administration. In the Moghal period, particularly in the regime of Sher Shah, the villages were governed by their own panchyats. Each panchayat comprised of village elders who looked after the interest of the people and administered justice and imposed punishment on defaulters. The head man of the village, a semi government official, acted as a coordinator between the village panchayat and the higher administrative hierarchy.Akbar accepted this system and made it an indispensable part of civil administration. In this period, each village had its own panchayat of elders. It was autonomous in its own sphere and exercised powers of local taxation, administrative control, justice and punishment. The Moghals introduced elaborate administrative machinery with a hierarchy of officials, particularly in the field of revenue. The Moghal local administrative system lasted over centuries. It was with the collapse of the Moghal strong hold, the British established their hegemony in India. British PeriodThe British came to India as traders, and before long established an inroad into the cultural nexuses of the land. The primary focus of the British Raj was much to do with trade and little to do with governance and development. The local governments were hardly their first priority. In fact till the advent of the British rule in India, the rural republic had flourished and thrived. With the emergence of the British Raj in India, panchayats ceased to play a role that it once played. But, local self government as a representative institution was the creation of the British.In the initial days, the inter est of the British was limited to the creation of local bodies with nominated members. These bodies were built around trading centers. Thus in the year 1687, a municipal corporation came to be formed in Madras. Set up on the British model of town council, this body was empowered to levy taxes for building guild halls and schools. As time passed, similar bodies were set up in other major towns and this model became prevalent, helping the British widen their taxation power. This model continued to comprise nominated members with no elected elements what so ever.It was Lord Mayo, the then viceroy of India (1869 to 1872), who felt the need to decentralize powers in order to bring about administrative efficiency and in the year 1870 introduced the concept of elected representatives in the urban municipalities. The revolt of 1857 that had put the imperial finances under considerable strain and it was found necessary to finance local service out of local taxation. Therefore it was out of f iscal compulsion that Lord Mayo’s resolution on decentralization came to be adopted. The Bengal Chowkidar Act of 1870The Bengal Chowkidar Act of 1870 marked the beginning of the revival of the traditional village panchayati system in Bengal. The Chowkidar Act empowered district magistrates to set up panchayats of nominated members in the villages to collect taxes to pay the chowkidars or watchmen engaged by them. Ripon Resolution (1882) Lord Ripon made remarkable contribution to the development of Local Government. In 1882, he abandoned the existing system of local government by the officially nominated people. According to his local self government plan, the local boards were split into smaller units to achieve greater efficiency.In order to ensure popular participation, he introduced an election system for the local boards. The government resolution of 18th May, 1882, stands as a landmark in the structural evolution of local governments. It provided for local boards consist ing of a large majority of elected non-official members and presided over by a non-official chairperson. This is considered to be the Magna Carta of local democracy in India. This resolution proposed the establishment of rural local boards where 2/3rd of whose membership was composed of elected representatives.He brought in the concept of self-government in urban municipalities. He is treated as the founding father of urban local government. Ripon’s resolutions followed a series of Committees, Commissions and Acts in this line. The Royal Commission on Decentralization in 1909 elaborated further the principles of Ripon resolution. But this remained merely on paper. Ripon’s scheme did not make much progress in the development of local self government institutions. Montagu-Chelmsford Reforms of 1919 In this backdrop, Montagu Chelmsford reforms were passed in the year 1919.This reform transferred the subject of local government to the domain of provinces. The reform also r ecommended that as far as possible there should be a complete popular control in local bodies and the largest possible independence for them, of outside control. By 1925, eight provinces had passed village panchayat acts. However, these panchayats covered only a limited number of villages with limited functions. But this reform could not get much result as far as democratization of panchayats was concerned and lead to a lot of organizational and fiscal constraints. Government of India Act (1935)This is considered as another important stage in the evolution of panchayats in British India. With popularly elected government in the provinces, almost all provincial administrations felt duty bound to enact legislations for further democratization of local self government institutions, including village panchayats. Although the popular government in the provinces governed by the Congress vacated office following the declaration of Second World War in 1939, the position as regards local gov ernment institutions remained unchanged till August 1947, when the country attained independence.Even though the British government did not have interest in the village autonomy, they were forced to do so, in order to continue their rule in India and moreover to meet financial necessities. The Indian rural republic had flourished till the advent of British. It received a set back during the British rule. Self contained village communities and their panchayats ceased to get substance. They were replaced by formally constituted institutions of village administration. In the highly centralized system of British rule, village autonomy seems to have lost.PANCHAYATI RAJ IN INDEPENDENT INDIA The task of strengthening panchayati raj system fell on the Indian government formed after independence. It was clear that India a country of villages had to strengthen village panchayats to strengthen democracy. Mahatma Gandhi who strongly believed in Ggrama Swaraj pleaded for the transfer of power to the rural masses. According to him the villages should govern themselves through elected panchayats to become self sufficient. But surprisingly, the draft Constitution prepared in 1948 had no place for Panchayati Raj Institutions.Gandhi severely criticized this and called for immediate attention. It is thus, that panchayat finds a place in the Directive Principles of the State Policy. Article 40 of the Directive Principles of the State Policy states that ‘the states shall take steps to organize village panchayats and endow them with such powers and authority as may be necessary to enable them function as units of self governments’. The most important aspect to strengthen grass root democracy was neglected by the Constitution makers as Directive Principle of State Policy is not legally binding on the governments.The first organized effort to tackle the problem of rural India was made through Community Development Programme in 1952 and National Extension Service in 1953. The programme was based on an integrated approach to the various aspects of rural development. The objectives were to promote self help and self reliance among the rural people, to generate a process of integrated social, economic and cultural change with the aim of transforming social and political life of the villagers. Community Development Programme was launched in 55 selected blocks.The programme was based on an integrated approach to the various aspects of rural development. The programme made provisions for appointing Block Development Officers [BDO] and Village Level Workers [V. L. W]. This programme was intended to bring socio economic development of the rural masses on democratic lines, but failed to take off along the expected lines due to the absence of an effective instrument for people’s participation. Balwantrai Mehta Committee Balwantrai Mehta Committee was the first Committee set up in 1957 to look into the problems of democratic decentralization in independ ent India.The Committee was asked to report on community development projects. The Committee made far reaching recommendations in the direction of democratic decentralization and rural reconstruction. It pointed out that the community development program was not successful because it failed to evoke local initiative and that in the absence of local initiative and local interest, development would not be possible. The committee laid down five fundamental principles. 1. There should be three tier structures of local self government bodies from village to the district level and these bodies should be linked together. . There should be genuine transfer of power and responsibility to these bodies to enable them to discharge their responsibility. 3. Adequate resources should be transferred to these bodies to enable them to discharge their responsibilities. 4. All welfare and developmental schemes and programmes at all three levels should be channeled through these bodies, and 5. The three tier system should facilitate further devolution and disposal of power and responsibility in future.The committee envisaged three tire system of panchayats known as Zilla Parishad, Panchayat Samiti and Gram Panchayat and recommended encouragement of peoples’ participation in community work, promotion of agriculture and animal husbandry, promoting the welfare of the weaker sections and women through the panchayats. For the first, time the Committee made recommendations for co-opting of two women who are interested to work for women and children. However, like the rest of the male members, women were not to be elected but were to be co-opted.The recommendations of the Balwantrai Mehta Committee came into effect on 1st April 1958. Rajasthan was the first state to implement it on 2nd October 1959. By mid 1960s, panchayat had reached all parts of the country. More than 2,17,300 village panchayats covering over 96% of the 5,79,000 inhabited villages and 92% of rural population had been established. There was enthusiasm in rural India and people felt that they had a say in the affairs affecting their daily life. These were considered as the promising days of Panchayati Raj Institutions in India.The report of the Ministry of Community Development had stated in 1964-65 that younger and better leadership was emerging through Panchayati Raj Institutions and there was a fairly high degree of satisfaction among the people with the working of the panchayats. The recommendations of Balwantrai Mehta Committee were implemented by many states in the country. Till the mid sixties, Panchayati Raj system flourished in India. But there was decline in Panchayati Raj Institutions after the mid sixties mainly because of centralized tendencies of functioning all over the country.The elections were not held regularly and the participation of people weakened in these bodies. Inefficiency, corruption, favoritism, uncertainty and irregularity led to their decline. Most of the devel opment programmes were kept out of their preview. Centrally sponsored schemes were initiated; parallel administrative bodies were created and government reduced funds considerably. During the period of national emergency, bureaucracy got the upper hand and these institutions lost their significance. The village panchayats were made subordinate units of government to implement its programmes.Ashok Mehta Committee (1977) In this backdrop in 1977, the Janata government appointed a Committee with Ashok Mehta as chairman and was entrusted with the task of enquiring into the causes responsible for the poor performance of Panchayati Raj Institutions. It was also asked to suggest measures to strengthen Panchayati Raj Institutions. The committee suggested two tire system of Panchayati Raj consisting of Zilla Parishads at the district level and Mandal Panchayats at the grass root level as against three tier system suggested by the Balwantrai Mehta Committee.The committee recommended constitut ional protection to the Panchayati Raj Institutions and further decentralization of power at all levels. THE PRESENT SYSTEM OF VILLAGE PANCHAYAT The present system of village Panchayat has been introduced by the Government of India. It is according to the Directory Principles of the Indian Constitution. Accordingly, a Panchayat organized for every group of villages. This Panchayat consists of a President or Sarpanch, Vice-President or Naib-Sarpanch and some members. The Sarpanch is directly elected by the voters. The Government has assigned certain local taxes to Panchayat for its maintenance.The Government bears the deficit. The Government does many of its welfare schemes through the village Panchayats. The Government is encouraging the Panchayats to work better. The best Panchayat is awarded a rich cash-prize to found an industry in the Panchayat area. These village Panchayat elect some Panchayat Committee. They are connected with adalat Panch and the Zilla Parishad. The Village P anchayats are elected once in every three years. DUTIES The Panchayat is to look after the village and its welfare. It works out the Government welfare schemes. It collects taxes from the villagers.The village Panchayat has a Secretary to help the Panchayat in its work. The Secretary is a Government servant. The Panchayat manages some village institution. THREE TIER SYSTEM It envisages Panchayat at the village level, Panchayat Samitis at the block level & Zila Parishad at the district level. a. Village Panchayat †¢Consists of elected representatives of the people. †¢Membership varies from 5 – 31. †¢Seats reserved for SC, ST, women, etc. †¢Chairman is elected from among its members, known as ‘Sarpanch’. †¢The Panchayat is accountable for all its actions to the Gram Sabha, the general body of villagers. Gram Sabha consists of all the adults residing within the jurisdiction of the Panchayat. †¢It exercises general supervision over the w orking of the Panchayat & lays down necessary guidelines for its working. b. Block & Panchayat Samiti †¢The block, consisting of 20 – 60 villagers is administered through a Panchayat Samiti, consisting of indirectly elected members of village panchayat. †¢The chairman of Panchayat Samiti is called ‘Pradhan’. c. Zila Parishad †¢It is the top level of the 3 – tier structure. †¢Elect its chairman from amongst its members who is known as the District Collector CONCLUSION The system of Village Panchayat is a good thing.It is an elected body. The villagers can vote out the Panchayat office-bearers if they do not work satisfactorily. But the villagers should co-operate with the Panchayat in working out all their welfare programmes. BIBLIOGRAPHY WEBSITES: www. greenwood. com www. wikipedia. com www. legalserviceindia. com www. westlaw. com BOOKS: †¢Law Relating to ARBITRATION and CONCILLITATION IN INDIA, by Dr. N. V. Paranjape †¢Law R elating to ARBITRATION and CONCILLITATION IN INDIA, Lexis Nexis †¢Law Relating to ARBITRATION and CONCILLITATION IN INDIA, by C. K Takwani †¢Law Relating to ARBITRATION and CONCILLITATION IN INDIA, by Avtar Singh

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What did I do before I came to Blue Ridge Job Corp.? My name is Iodine Jackson I was born in Long Island, New York. I am 22 years old and I dropped out of school at a very young age. I have two children that are both two years old Sauvignon Jackson & Shall Brown that I have been taking care of by myself, but right as now there with my father.I used to work at a restaurant called Dyne's for about 8 months I also Volunteered at a Nursing home helping create ; make activities for them while they are there I currently reside In Hampton, Virginia with my sisters and family, and I hope to become a productive Individual one day. Being here Is an opportunity of a Lifetime to create a better life for me ; my children. Who Influenced me to attend Blue Ridge Job Corp. ? My family Influenced me to come to Job Corp. because Its free It also helps me become more employable, responsible : a productive citizen.Job corps Is a place where I can receive my High school Diploma, Drivers Licenses earn: al so become trained in a variety of trades. At this point I really had no choice in whether I was going to attend or not this was my only choice. The main reason why I came here with for my family ; children. Why am I here? I am here to prove that I can be .

Denial and deception Essay Example | Topics and Well Written Essays - 3750 words

Denial and deception - Essay Example The particulars of D&D thus deserve closer academic scrutiny. According to Shulsky (2000, p. 17), â€Å"‘Denial’ refers to the attempt to block all information channels by which an adversary could learn some truth (e.g., about a military development program, a policy, a course of action, etc.), thus preventing him from reacting in a timely manner.† Thus, â€Å"denial† includes all methods that may be employed in order to safeguard information that may be â€Å"classified†, such as security programs. Shulsky also wrote: â€Å"’Deception’ by contrast refers to the effort to cause an adversary to believe something that is not true, to believe a ‘cover story’ rather than the truth, with the goal of leading him to react in a way that serves one’s own interests, rather than his.† â€Å"Deception† therefore involves creating an â€Å"alternative reality† which the target is induced to believe. While denial and deception are two different concepts, they are so intertwined in practice as to make one a necessary adjunct to the other. After all, deceiving one into believing a story other than what is reality is denying him the reality. According to (Caddell, 2004), deception is traditionally accepted as an integral component of political and military conflict. It is even a popularly accepted truth that a certain level of deception regularly occurs in all levels and types of human interaction and even in nature. Disinformation/deception, however, should not be confused with unintentional misinformation. Deception has two elements: intention to disinform, and intention to gain an advantage from the disinformation. In nature, deception exists in some forms of natural defense among flora and fauna. For instance, protective coloration or â€Å"camouflage† is common, in order to visually conceal the plant or animal in its natural habitat. Some animals are

The Importance of Authenticity in Current Popular Music Essay

The Importance of Authenticity in Current Popular Music - Essay Example This "The Importance of â€Å"Authenticity† in Current Popular Music" essay outlines how authenticity reflected in the songs and analyze three different songs. Michael Jackson was popular, but with popularity came the price of fame, so to speak. â€Å"They always had Mike in a scope.† In the official video of Better On the Other Side , six musical artists plus the group Boyz II Men offer a tribute to the King of Pop Michael Jackson, who unfortunately passed away in the summer of 2009. Michael Jackson was always involved in some sort of scandal or drama. There were a few times he was accused of behaving with impropriety. However, besides that, Michael Jackson was very involved in charity and many types of philanthropic ventures. He worked tirelessly for AIDS research and funding, as well as other charitable causes. Better On the Other Side is a tribute by at least 9 or 10 well-known artists in hip-hop and rap who idolized the pop icon of Michael Jackson and the widely-publicized details about how he rose to fame, first starting out in the group The Jackson 5, and later developing a musical career for himself which he carved out separately from his famous siblings—including Janet Jackson. Better On the Other Side is a special tribute song because, in a way, it documents Michael Jackson’s fame as well as some of his difficulties in being one of the best. Although it never mentions his multiple surgeries on his nose and how he had burns from an accident in filming a soda commercial, Michael Jackson had his problems. The song also expresses sadness in terms of how he died, saying that this was a song that would make the angels cry. Currently, Michael Jackson’s personal physician is on trial for manslaughter. This song by The Game featuring several other artists is one way that the music industry â€Å"kept it real†Ã¢â‚¬â€by performing a tribute to a real-life incident (Michael Jackson’s death) which affected so many fans of his. III. Mariah Carey’s Song â€Å"Obsessed† Mariah Carey takes on a stalker in the song â€Å"Obsessed.† She says, â€Å"All up in the blogs sayin’ we met in a bar/When I don’t even kn ow who you are.†3 One can see in her official video for Obsessed4 that she thinks the stalker is â€Å"delusional.† Mariah Carey had a real-life situation where a stalker was actually following her and so forth. She had to take some legal actions with regard to this stalker. Stalkers are a common problem in Hollywood, because usually famous people are looked at with such high

Starbucks Analyse Marketing Activities and Performance Essay - 3

Starbucks Analyse Marketing Activities and Performance - Essay Example That is converted to additional value in the company and hence increased profits. Employees are treated as Starbuck partners, normally referred to as Baristas through use of favorable management theories. However, except for the senior managers, the company does not employ full-time meaning they do not accord full benefits for employees (Kumar, 65). This is good for the company since it does not have to pay for pensions, which are additional costs to a company. That is favorable use of operations management since Starbucks only pays for the productive hours worked, and with minimal supervision The operations management applied by Starbucks is implemented by baristas, employees, as well as the managers. The ‘bean stock’ option was got from the story of Jack and the bean stock, which grew to the sky. The latter makes the difference between the operations management used by Starbucks and the rest of its competitors. According to the ‘bean stock’ management option, all employees are considered valuable to the company, on the same degree as shareholders. Hence, Starbucks Company operates as one big family without a big deviation between senior and junior employees. The ‘bean stock’ option employed by Starbucks plays a significant role in defining a chain of activities that ensures external customers are accorded the value they deserve. Following the use of ‘bean stock’ the performance and attitude of Starbuck employees has improved. It has immensely improved operations management with improved employee relations and customer satisfaction (Bedbury, 24). Employees are able to work with minimal supervision for optimum productivity as the company maximizes its profit margins For Starbuck’s managers, conceptual skills are important for innovation and new ideas on running their unique management practices. The company’s initial store manager, Howard Schultz used conceptual skills to

Familial Hypercholesterolemia Term Paper Example | Topics and Well Written Essays - 2000 words

Familial Hypercholesterolemia - Term Paper Example The remaining cases of FH is caused by a mutation in the gene encoding for apolipoprotein B-100 (ApoB-100), located at the short arm of chromosome 2, which reduces ligand affinity for the normal receptors. As a result, plasma concentration of LDL-C increases (Al-Allaf, et al., 2010). The more common heterozygous FH is diagnosed by an average LDL-C level of greater than 160 mg/dl for two measurements (Jacobson, 2007). It is said that 1: 500 individuals suffer from it, more than those who have homozygous cystic fibrosis and sickle cell anemia. Typically, serum cholesterol is at 250-450 mg/dl (6.5-11.6 mmol/L) and LDL-C is at 200-400 mg/dl (5.2-10.4 mmol/L) (Al-Allaf, et al., 2010). Early intervention only warrants lifestyle changes, while therapeutics are needed in late cases where lifestyle modifications are already ineffective (Jacobson, 2007). On the other hand, the rare homozygous FH is characterized by total serum cholesterol levels of greater than 500 mg/dl (13 mmol/L) and LDL-C levels of greater than 450 mg/dl (11.7 mmol/L). It occurs in 1: 1, 000, 000 individuals. As a result of hypercholesterolemia, xanthoma on the tendons of the distal extremities and premature development of corneal arcus exist among individuals with homozygous FH. In addition, they develop cardiovascular diseases earlier relative to those with heterozygous FH (Al-Allaf, et al., 2010). FH carriers, on the other hand, are much more difficult to detect as they present with a wide variety of signs and symptoms (Broekhuizen et al., 2010). . There is no current treatment for the genetic mutation in FH, since studies on the effectiveness of gene therapy with surgical intervention are still ongoing (Al-Allaf, et al., 2010). However, if the signs and symptoms of FH are ignored, it can lead to premature fatal cardiovascular diseases, stroke and myocardial infarction (Daskalopoulou, Doonan and Mikhailidis, 2010). It increases the risk for hastened arterial plaque development, which normally begi n in early childhood and peak during adolescence (Jacobson, 2007). It is thus important to prevent these cardiovascular changes from happening so that better physical and social outcomes can be achieved and healthcare costs are minimized (Al-Allaf, et al., 2010; Broekhuizen et al., 2010). SUMMARY OF FINDINGS Approach on patient with hypercholesterolemia A person with high lipid levels is worked-up based on the stage of the disease at which presents. Hyperlipidemia in an otherwise healthy patient without family history of early myocardial infarct, stroke or peripheral vascular disease, only warrants basic lifestyle patient education regarding proper diet, exercise, and smoking prevention. Diet diary, food frequency questionnaire, and inquiries on usual food intake during the interview can illicit points at which dietary restrictions can be focused on. Meanwhile, if family history is present, fasting lipid profile is needed to determine whether average LDL-C is greater than 160 mg/dl, in which case the target LDL-C is set at below 130 mg/dl and therapeutic lifestyle changes (TLC) are advised (Jacobson, 2007). Non-pharmacological management In managing patients with FH, it is important to prioritize risk factors and to intervene them in a step-wise manner. In dietary modifications, decreasing intake of sources

International Business Essay Example | Topics and Well Written Essays - 750 words - 4

International Business - Essay Example Globalization has led to integration of global production (global sourcing and coordination between the diverse locations) and integration of global markets (the rise of global brands and international distributors). Ultimately, globalization yields to increasing: culture convergences; interdependence among states economic integration; trade liberation; and, global capital markets (Hill 2012, p.4). Globalization of markets Globalization of markets delineates the progression witnessed in the assimilation and amalgamation of different world markets into a shared market. This means that national markets are increasingly amalgamating into one vast marketplace. This process eventually yields to the adoption of common products or services propelled by the resultant cultural shift. ... The growth of national companies such as Coca Cola and MacDonald’s into larger global organizations has drawn attention to the fact that global companies can now be able to synchronize their operations across continents, yielding to enhanced efficiency and attainment of economies of scale. One of the paradoxes of globalization that can be highlighted details that technology has fostered the efficient delivery of standardized products, as well as promoting diverse forms of tailored products for various markets; however, the registered growth of global markets has been highly prevalent within sectors that depend on standardized products for all clients. Markets for consumer products, on the other hand, have not been homogenized as anticipated (Reinert 2000, p.42). The positioning numerous markets, especially within advanced economies have increasingly been reversed as imports of standard products are frequently cheaper compared to the local equivalent. Hence, domestic manufactur ing companies are increasingly struggling to match the multinationals that enjoy economies of scale, in addition to, massive resources. Globalization of production The factors that impact on the situating of an entity’s manufacturing infrastructure usually vary between countries, and may be complementary in a foreign country relative to the host country. This means that entities are persistently placing their individual productive operations at highly rewarding global locations (Hill and Jones 2007, p.265). As such, it is becoming immaterial to label various products as ‘Japanese,’ ‘American,’ German,’ or ‘British.’ This derives from the breaking down of the manufacturing process into separate stages in which each phase takes place within the most

Thw Right To Elect Trial By Jury in Hong King Essay

Thw Right To Elect Trial By Jury in Hong King - Essay Example Hong Kong retained the right of jury trial in its Basic Law (Hong Kong Basic Law, 1997, Article 86). However, a recent decision by the Hong Kong Court of Appeal and the Final Court of Appeal in Chiang Lily v Secretary for Justice (2009 and 2010 respectively) confirm that the right to a jury trial in Hong Kong is not an absolute right. This paper analyzes the decision of Chiang Lily, specifically the determination that a right to jury trial is not an absolute right. It is argued that a right to jury trial is a fundamental right, but it is only necessary to meet the aims of justice if it can effectively serve its intended purpose. The intended purpose of a jury trial was to sustain and support the notion of a fair and public trial by one’s peers (Lai, 2010). The main question is therefore whether or not limitations on the right to a trial by jury subvert the concept of a fair and public trial. ... At the time the King sat in judgment of the courts and thus the jury system was introduced to safeguard against the risk of complete â€Å"despotism† (Spooner, 2006, p. 14). Therefore, the introduction of trial by jury was at once intended to ensure fairness and transparency of the justice system. It is therefore hardly surprising that the jury trial has been described as an â€Å"ancient right† and a â€Å"birthright† (Kingswell v R, 1985, Para. 49). Initially pressured by judges to bring a certain verdict, jurors enjoyed full and unrestrained discretion by the 16th century. Jurors was merely bound to follow their own conscience and their own understanding of the law irrespective of the judiciary’s opinion on the law or fact (Ostrowski, 2001). Thus by the 16th century, the jury system was firmly established as a bastion between corrupt officials, unfair laws and judicial pressure to interpret the facts of the case a specific way. This is the legacy that i nforms the current legal system and has done so since its inception. The Merits of Trial by Jury The merits of a jury trial and thus the rationale for preserving the trial by jury is captured in the words of Madam Justice L’Hereux-Dube of Canada’s Supreme Court. Madam Justice L’Heureux-Dube stated that: The jury, through its collective decision making, is an excellent fact finder; due to its representative character, it acts as the conscience of the community; the jury can act as the final bulwark against oppressive laws or their enforcement; it provides a means whereby the public increases its knowledge of the criminal justice system and it increases, through the involvement of the public, societal trust in the system as a whole (R v Sherratt, 1991, p. 523).

Case2.1 Essay Example | Topics and Well Written Essays - 500 words

Case2.1 - Essay Example The first is that the hospitals showed that they were committed to decreasing the delays that could potentially occur during the treatment process. The next thing that was observed was that the senior management actually supported effort that would lead to improvements. Additionally, there are protocols that each of the hospitals followed, but they were open to revamping the protocols as needed. Another characteristic that was seen among all of the hospitals is that they worked together as a team. The nursing staff worked with the cardiology staff, and with who all worked with the emergency staff. It was also observed that the hospitals all had the capability of real-time feedback in order to measure the success of the treatment. Lastly, but not any less important than the other characteristics, the hospitals demonstrated that they had an organizational culture that allowed the hospitals to be flexible when it comes to setbacks. Overall, these hospitals demonstrated characteristics t hat hospitals across the country should look at to help improve their â€Å"door-to-balloon† treatment time as these hospitals have managed to do.

Making business decisions and ethics Essay Example | Topics and Well Written Essays - 750 words

Making business decisions and ethics - Essay Example Ethics involves making decisions between right and wrong. Following all the rules and regulations is a good thing for a business enterprise, but it does not mean that a person is being ethical. Ethics are subjective and its application depends on the circumstance. For example a company in order to maximize shareholders wealth decides to fire 1000 employees. The move might be a wise business move, but some people might consider it unethical because the firm put out of work people that needed those jobs. Ethical standards vary depending on the culture. In many Asian countries paying off bribes to governmental officials is viewed by many as a standard business practice. In the United States paying off a bribe is considered an unethical act. 2 In the normal course of making business decisions, there are many instances where determining the exact opportunity cost for a project or opportunity is not possible. The best sometimes one can hope for is being able to calculate a reasonable estim ate for specific opportunity based on known parameters and assuming certain outcomes. For example one might decide six months ago that a specific process improvement project for a product line is better than investing in the development of a new improved product line, but after finishing the process improvements unexpected changes in technology significantly lower the demand for the product making it obsolete. There is a high level of uncertainty in business and factors such as changes in the economic, social or business environment can have a detrimental effect on previous assumptions .3. Rising interest rates can have a detrimental effect in the ability of a firm to obtain new financing since overall financing costs will increase. If the businesses current and long term liabilities are under a variable interest the firm is fully exposed to interest rate risks, unless interest rate hedging is incorporated in the company's financial structure. If the firm has a fixed rate for their liabilities, an increase in the interest rates will raise the market value since it would trade at a discount but would not affect the book value of the liability unless financing terms are modified or the liability is refinanced. 4. A few years ago I worked at an organization in which there was absolutely a complete lack of ethics by the administration. The firm did not believe in treating the employees with respect. Every pay cycle the company would steal hours worked from different employees in order to pay them less. The payment of payroll was always late. Sometimes the payroll would be late as much as two to three weeks. The company promised paying production incentives and then it decided not to pay them. This place was a breeding ground for unethical behavior. 5. To me one of the biggest ethical scandals in the last few decades is the Nike Corporation fiasco. Nike Corporation is a firm that generates billions of dollars in sales annually. At the end of the 1990’s Nike was involved in the utilization of sweetshops to manufacture its products. Imagine a company that charges on many of its shoe models between $100 and $150 paying its workers a few cents per hour. It is abusive and inhumane. The workers in these sweetshops were exposed to horrible working conditions. 6. Possibly the biggest accounting scandal in the history of business is the Enron case. This case involved a company that violated all ethical standards you can think of. The managerial staff of the company was composed of a bunch of gangsters. Prior to the price of the stock losing all its value the executives sold off their shares using insider information. The pension fund was horribly administered since the company invested the majority of the pension fund on Enron stocks. 7. To truly know whether a business decision is the best alternative available one must consider opportunity costs. Take for example a person that decides to give up his job in order to open a hot dog stand. The e ntrepreneur is generating $2000 a month from the hot dog business. The person is making a

Personality Psychology Essay Example for Free

Personality Psychology Essay Abstract:  Capturing a portrait of life reveals the keys to unlocking the potential or positive self-schema of emphasizing knowledge of your self-worth and the worth of others, utilizing your own interpretations of the world through life situations, film, spiritual enlightenment and our own perceptions. Which questions us to decipher the defense mechanisms that we to better decipher the defense mechanisms we acquire only making us handicap toward viewing and interacting with society. Introduction-That’s the Glory of, that’s the Story of Life Secretly we all want to be beautiful or handsome, equally talented, the center of attention just for once in our lives. The extravagantly creative are loners, the amazingly attractive are too conceited, and the king or queen of our dreams are nowhere in sight. But what makes us that social butterfly, that person who creates connections all across the world as their smile lights up the room, does this person reveal their true selves in society or is it just an illusion? The hard work and efforts we make to gain respect, insight and a positive imagine in our life might take more than just a decent gesture or a firm handshake, we sometimes have to be untruthful about who and what we are and simply what we do. Within our own crowded closets we hide our skeletons so perfectly that no one is aware of all those deadly fears, baggage, and overall unappealing factors that might make society feel like we are the unwanted or unnoticed. Whether we know it or not it is our self-sabotaging state of mind that leads us to the helplessness of being important and the desire to be socially acceptable; as we hold importance on self-image or self-schema we are sometimes left with our thoughts within our intriguing minds wondering how to get there and what we must become. We then began to shield our true emotions and feelings with defense mechanisms that stand as our guard facing the factors that we are only human and have faults. Looking At the Man in the Mirror –Finding Me, My Own Self-image Within The steps toward grasping our self-image must come from within as we look in the mirror,† we ask ourselves who are we to be brilliant, gorgeous, talented, and fabulous? † Meanwhile the question answers itself saying â€Å"who are we not to be as a Child of God our playing small does not served the world, as we come to the realization that there is nothing enlightening about downplaying our own personalities so that other people won’t feel insecure around us. In life upon society we are meant to shine as we are born to make manifest the glory of God that is within, as everyone has that chance to shine but if we let our lights shine we give others the ability to unconsciously to do the same. Finally we are liberated from the fears that had us bound as we break those chains of negativity just simply by our presence we free others. (Williamson, 2013) This factor is known as cognitive schema or cognitive psychology; we define self-schema or self-image as the mental process with the efficiently processing and organization of incoming information. We find that our knowledge, beliefs, and past experience are stored into our long-term without intervening with our conscious thoughts. Although we equally process information about ourselves schematically this happens when our brains store memory feedbacks that we receive from the sources from our peers, senses and bodies which also interlinks with â€Å"our emotions and physiology in a complex way that interconnects with self-systems that triggers automated scripts or actions that respond well to the situation. It is the cues of the environment that prompt a schema that sets into motion an automated sequence of cognitive, emotional and physiological responses. Are we really the product of our own environment? Looking within our own past we find that our own self-schema is developed in our childhood, the thoughts of feeling unwanted, loved, unlovable, unattractive, unintelligent and other factors increasingly set into this motion that become negative and harmful in a person’ s life. With no reassurance from our peers, family or partners the emotions and behaviors that seem to deeply affect us makes it hard to conceal those wounds which prompt us to make additional self-schemas that seem to be more destructive than others. When we create the perfect self-schemas we initiate some matters more than others igniting a chain reaction of thoughts, feelings, perceptions and actions that are dangerous to us. It seems to me that we justify what’s harmful to us but not what’s harmful to others as we view other people and categorize them in ways that are negative which being stereotypical, prejudice or even discrimination about ones creed or color seem to reveal the way we truly feel about people different than us. Although our own self-schemas we have about ourselves can cause suffering there nothing less than cognitive constructs within our minds especially when thinking, feeling and behaving in a certain way. However, self-schemas are useful to us in our daily lives forcing us to be consciously being aware of important decisions and guide us on the right path so that we can behave appropriately in different situations and among people. Also they help us understand and interpret the way we use the information for example as we receive facts it activates specific cognitive, verbal and behavioral action sequences which are called scripts and action plans which makes it possible for us to meet goals more efficiently. The Spiritual Self-Schema, 2013) The Battle within Ourselves In place within ourselves, we fight the good fight but it seems like we are our own worst enemy but what truly lies within our own unique battles is the willingness to change. But does that underlying promise go unheard? For our interpretive frameworks for understanding our own are the schema that is related to the behaviors of others; could it be the self-relevant experiences, situations and events that are relevant to a person’s self-definition that gains our focus or our attention? Although we are only human our minds seem to always be consumed by the future, transformation and fears thereof. In reference to self-schema a film like Bicentennial Man portrays the story of the battle within us paint an intricate picture of how a blank canvas can turn into a magnificent masterpiece, whereas the story of Andrew Martin, expressed his endeavors in his transformation from robot to human and all the emotions and feelings involved. Andrew Martin played by Robin Williams reveals how people understand the behaviors of others in certain situations, experiences and events. (imdb. om, 2013) As he learned more and more about the human experience and behaviors and why we do the things we do he gained insight that maybe the image he saw of him was merely human. Martin, an android who was glad to be of service saw that life was more than being a mere machine but the utmost feeling of being a human was satisfying in ways beyond measure. As years and years progressed his family life throughout serving as a butler, a teacher, a maid, a cook and an instructor made him yearn for something more and more each day as he soon found his talent with wood and creating clocks, whatnots and other masterpieces. Could this be the element he was looking for something more that proved to him not only to be an android but a person full of talent, dreams and aspirations that no upgrade within his system could create? Time took a toll at the Martin’s residence whereas everyone was getting older and Andrew was no longer needed in the household but his bond with Sir Richard Martin and Little Miss provoked an idea to explore other remarkable experiences as he did with the Martin family. His journey did not stop there; his search drove him to find another android like him with more drive, passion and personality than he ever known. After years and years of searching for answers it took years for him to understand to be human was to live, to love, to cry, to laugh and utmost experience of fulfilling one’s life dream which was to look back at the moments of life and have no regrets dying peaceful as a human. Even though Andrew Martin was just a robot his future of being something specular was obviously his fate as he altered himself becoming, enjoying the human experience to its fullness this exposed the true meaning of self-knowledge with knowing his past selves, possible selves, aging and his outlooks toward the future. This is also the conflict we constantly have in life as we have trouble with seeing the our actual selves but yearn for the day of becoming something more sufficient than we see upon life’s mirror, it is very crucial that we accept things that we cannot change but have the willingness and drive to not be afraid to change the things that are changeable which start with loving ourselves as we would love our neighbor. Self-Schema, 2013) Healing Wounds, Love Thy Self as Thy Neighbor Have you ever noticed it is just the norm people to criticize others who are different than them, but if it’s inside there typical safe zone then they figure it not as much as a taboo? Within transforming ourselves we try to fix things that we do not like about ourselves as far as self-image, personality, self-schema but not our own interpretation of how we view the world. The paragraph stated before, but I must reiterate that our knowledge, beliefs, and past experience are stored into our long-term without intervening with our conscious thoughts; but isn’t it our own self-schemas we have about ourselves or others that can cause suffering there nothing less the cognitive constructs within our minds especially when thinking, feeling and behaving in a certain way. Another film that coincides with the known factor of not understanding the unknown, it is the film entitled, â€Å"Powder† where Sean Patrick Flanery portrays a young boy named Powder; who is an albino with a unique powers but as the more attention that receives the more he shakes up the rural community he lives in. (imdb. com, 2013) The looks, the stares and the comments reminds me of how people act when they see someone with deformities or let alone someone who is considered not normal in society. The story holds many different meanings and concepts just as the story of Jesus does when God brought him down to earth to die for our sins to save humanity. Although these too stories are quite different you cannot help but to see how this film and the life of Jesus simply coincide with each other, both being spiritual in nature but still different nonetheless. Powder was born with a gift, his unique talent of telekinesis, odd attraction to electricity, and knowing things about people with simply a touch, shows exactly how different he was from most of the people that were in town. It became a proven fact that he was the center of attention but it was unwanted for people like himself do not want to be mocked, criticized or ridiculed, as the movie progresses we find that although Powder is seen as a person of rare intelligence no one fully understands him. For he views his self-schema or self-image in a negative way, for he sees himself as unattractive, odd and is an individual who is deeply wounded with doubts, regrets and feeling of being unwanted his whole life. How can someone so passionate about life and its surroundings be deeply wounded inside, does his factors of his childhood impact his self-schema as he was told he was different not unique, disfigured not handsome, or even strange but not extraordinary? The day by day taunting of others and the cruelness seemed to take a toll on what Powder thought life would be like from living in a small basement as his only friends where his grandparents and his books, it became obvious that this young, ingenious soul could not cope. Deeply saddened by society and the people in it he chose to leave the world as much as Jesus did but only difference was he (Jesus) left on a cross and Powder upon the electrocution from a thunderstorm. Whether we know it or not the keys to unlocking the age old question to humanity is written deep within our hearts in souls, which it is to love thy neighbor like we love ourselves. If we took a closer look at the people as we go about the our daily hustle and bustle of our lives it seems that we are not truly focused on the importance or purpose of our own life which is to help our fellow man. When we look in the mirror do we see ourselves as a normal person with normal lives and ordinary dreams and goals but does the question ever come up in our minds about who did we have to step over to get on the climb on that ladder of success? Was it the people that we see every day that make an effort to become an impact in ones lives, someone will morals, a upbeat personality along with a sound mind and character? How do we love our neighbors like we love ourselves when we are so consumed by money, power, greed and success? What drives the engine inside us that we could be so cruel, closed-minded and let alone numb to the world. In society there must be something inside us that stops us and reminds us that it is those cognitive constructs within our minds and our self-schema that make it useful to live our daily lives as we are forced to be aware of the important decisions that we choose. This guides us on the right path so in every situation with each person we meet no matter what race, creed, color, orientation or abnormalities to behave the way we should, as we love our neighbor like we love ourselves. The factor of our own desires to have a close connection with our spiritual side interprets who and what we are. The Spiritual Self-Schema, 2003) Spiritual Self-Schema- What Would Jesus Do? Our own interpretation of life is immensely influenced by our culture, religion, environment and overall self-schema is basically how you are impacted by life or society. In a sense we all claim to be the seekers of our own destinies, as we search for our truest, strongest and deepest self we earn our stake to redeem ourselves. Otherwise in this fast-paced society it behooves us to analyze the construction of our patterns of thinking, feeling and behaving which occupies our unique characteristics as individuals. When life brings us misfortune we totally focus vastly on religion because it makes the path smoother which lifts our spirits, although our spiritual self-schema is known as a â€Å"cognitive structure† that can construct and maintain an ultimate experience full of qualities and characteristics that are attributed to it. As these things interconnect with all living things or Supreme Being or a higher power this position propose individuals who solely seek the will of spiritual nature in the total aspect of being compassionate, and peaceful in nature. During the route to spiritual self-scheme we discover our own spiritual path that relieves us from suffering and give us the ability to cope with adversity and the ability to change behaviors that harm ourselves or others. At that swift moment of instability we find courage, inspiration, and enlightenment through our spiritual self-schema as it molds us to become who and what we are; we face another factor in our lives which is our defense mechanisms that we thrive on to hide our true selves from the world concealing the hurt that we’ve experienced along with the pain. Spiritual Self-Schema, 2003) Dealing With Life, I Have a Big Ego Sigmund Freud described a number of ego defenses in his written works; he once said that â€Å"Life is not easy! The ego—the â€Å"I† –sits at the center of some pretty powerful forces: reality; society, as represented by the superego; biological, as represented by the Id. As the conflicting demands of society upon the poor ego seem to be understandable if you are threatened, overwhelmed or have that feeling of anxiety. It is that proof that only explains ego as one thing â€Å"survival† which might cause something else to be in danger. The way we deal with life, conflict and problems totally depends on our ego which engages the defense mechanisms we have on an unconscious level which helps us ward off anxiety and brings peace back to our situation or circumstance. â€Å"The ego, driven by the id, confined by the superego could be disgusted by reality and fights to control the tasks of displaying peace among the forces and influences that might be working in and upon it. Otherwise the ego must admit its weakness in order to break those â€Å"chains of anxiety regarding the outside world, as moral anxiety regarding the superego and neurotic anxiety regarding the strength of the passions in the id. † When our memories of the unconscious along with drives or urges still are existent, they continually apply to the â€Å"powerful influence on behavior, as the forces itself fight to keep painful or socially undesirable thoughts and memoires out of the conscious mind which are known as defense mechanisms. This â€Å"battle between the wish, repressed into the id and the so called defense mechanisms†; although we use defense mechanisms to â€Å"protect ourselves from feelings of anxiety or guilt that arises because an individual might feel vulnerable because our id or superego becomes too demanding, seem like they are not under our conscious control, and are very non-voluntaristic. The â€Å" ego† within our â€Å"unconscious will use several different methods to protect us when we come up against the stressors in our lives. † If we know or not our â€Å"ego-defense mechanisms that are natural and normal but soon as they get out of hand our neuroses develop for example anxiety states, phobias, obsessions or hysteria. †

Group Behavior and Processes Essay Example for Free

Group Behavior and Processes Essay GROUP BEHAVIOR AND PROCESSES Group behavior and processes in this paper is about a problem with a new low income government housing development and the illegal activities that have impacted the community in making the neighborhood unsafe. The author of this paper sees not only the different illegal groups behaviors as the problem in this scenario but also the behavior group that is supposed to be in charge of this low income government housing development as the problem also. This is the processes that the author of this paper would do to resolve a lot of these problems (Peak, 2012). WHAT KINDS OF INFORMATION WOULD YOU COLLECT TO ADDRESS PROBLEMS SUCH AS DRUGS, PROSTITUTION, AND VANDALISM? First you have to use the local law enforcement agency to come into this neighborhood and having them do round the clock undercover and stakeouts. Having the local law enforcement agency identify and keep accurate records on the main problem persons in the drug, prostitution, and vandalism issues. Also have the law enforcement agency document thoroughly everyone involved in doing illegal activity at the local convenience store that is close by. Try to make active narcotic buys, prostitution buys, and finding the  perpetrators in the vandalism problem and documenting them to make cases against each and every one in this small apartment unit neighborhood will help slow down and eventually alleviate the illegal activity in short order (Peak, 2012). You also need to identify all the bureaucrats involved in working at the low income government housing project. Find out with an external audit who makes the decisions in approving applications to move into this government housing unit and why their rules were broken allowing those with criminal records to move into this small 58 apartment housing unit. Once the external audit has found culpability, replace those involved in breaking the rules. Re-evaluate each and every application of those residents who have criminal records and place them in a separate file from the law abiding residents in the units.. (Peak, 2012). WHAT KINDS OF RESPONSES MIGHT BE CONSIDERED? The local law enforcement agency can take one apartment over and have a senior law enforcement officer move into the apartment and take up residence. By having an officer live in the apartment unit would give the residents a sense of stability in their unstable world. Having this form of community policing will get needed intelligence from residents to help fight the crime in this apartment unit. While patrol officers are patrolling the neighborhood they should each make it a point to stop at the convenience store for coffee stops and spend time on foot patrol in the area. Field interviews should be done with the individuals just hanging out. Make it known that law enforcement is in the area to stay. Monthly meetings need to be put together with the bureaucrats at the low income housing agency and law enforcement agency to keep each other informed on what is going on with these apartment units (Peak, 2012). WHAT TYPES OF ASSESSMENT WOULD YOU PERFORM? I would assess the local law enforcement agency with how much help are they giving the low income government housing agency for all their low income  housing units. The bureaucrats need to work together with the local law enforcement agency to eradicate the illegal activity. Once the local law enforcement agency has all the evidence they need to make cases, start the arrest process. When the arrest process takes place, eviction notices needs to go out to those with criminal records at the same time in coordination with the arrests. Once an apartment unit opens up the bureaucracy moves a new resident in with no criminal record and none on their childrens record. Every six months gradually going to once a year external audits need to assess the performance on the low income government housing agency to make sure the rules are being applied to make sure the safety of the residents are a priority (Peak, 2012). Reference Peak, J.K. (2012). _Justice Administration: Police, Courts and Corrections Management_ (7th ed.). Retrieved from The University of Phoenix eBook Collection database.

Revenue Leakages, Prevention and Internal Controls in MMDAs

Revenue Leakages, Prevention and Internal Controls in MMDAs APPLICATION OF THEORIES TO REAL LIFE SITUATION 3.0 Introduction This chapter is organized into four parts, with the first part dealing with explanation of the nature of problem in LEKMA, the second part is on the solutions provided by the researchers to the problem, the third part talks about the contributions of the students to LEKMA revenue mobilization and prevention with the last part drawing conclusion on the chapter. 3.1 Explanation of the Nature of Problem in Organization There had been an increasing demand for fiscal decentralization in both developed and developing countries due to the inherent benefits in terms of infrastructural development and quality service delivery. The pertinent question here is, has this been properly implemented at LEKMA? What are the challenges and the way forward with regards to fiscal decentralization in LEKMA? In view of the strategic location of the Assembly in the country, thus, its exact position between Tema an industrial hub of the country, and Accra, the capital city of Ghana, LEKMA is well placed to generate enough internal Revenue to meet its recurrent expenditure and local infrastructural development needs. However, the situation in the Municipal Assembly (LEKMA) regarding Internally Generated Funds (IGF) performance showed huge gaps between projected revenues and reported actuals. Initial projected figures had to be revised downwards through mid- year budget review process in order to meet Functional Organizational Assessment Tool (FOAT) benchmarks as a result of massive revenue leakages from the system. This reflection does not depict the full potentials of the Assembly and the analysis below give evidence to back the statements made above using 2014 and 2015 composite budgets of LEKMA. The 2014 composite budget of LEKMA projected GHÈÂ » 5,710, 975.00as initial revenue target to be collected internally (IGF). However, only 54.13% of the projected figure was realized representing GHÈÂ » 3,091, 081.06by the end of the fiscal year. The trend in 2015 fiscal year was not anything different from the previous years achievement. Out of the budgeted revenue of GHÈÂ » 6,889, 512.00t o be collected internally, only 62.51% was realized, representing GHÈÂ » 4,306, 966.40in nominal figures. The worse performance which threw the whole Municipal Assembly into disarray was recorded in 2013 fiscal year. The Municipal Assembly had in its Composite budget GHÈÂ » 4,907, 779.40 as the amount to be mobilized internally. Only 44.87% of the projected amount was achieved, representing GHÈÂ » 2,202, 178.08in absolute terms. The Internal auditors report (2013) of the Municipal Assembly revealed that, revenue collectors were indulging in under carboning. This is just one of the numerous revenue mobilization malpractices confronting LEKMA. Sixteen revenue officers of the Municipal Assembly were interdicted in connection with the above mention financial fraud. The report of the auditors also showed a lot of revenue leakages in the system due to weak internal controls and prevention mechanisms. The gravity of the situation also stems from the fact that, the units who are responsible for these internal controls are also handicap in terms of financial and non-financial resources. This prevented them from executing their constitutionally mandated duties and hence the massive leakages of IGF revenue. This worrying situation calls for an empirical researched that prescribes concrete solutions to the problems. To resolve this problem, a study design which gives the broad objective framework of the researchers enquiry (Brown, 2006) provided a basis for collecting and analyzing the data to inform policy direction. In order to put the nature of the problem in the right perspective and better analyze for solutions, a descriptive study was employed. The main purpose of the study was to describe the already existing strategies, challenges and the causes. In view of this, descriptive approach is best suited for the study. According to Miller and Brewer (2003), qualitative technique aids the investigator to explore further potentials and challenges to achieve the desire objectives of the study. The researchers wanted to explore other strategies that could be used to improve revenue mobilization and reduce leakages in the system. According to Neuman (2007), the subjects or concerns in the research design includes the purpose of the study, the type of investigation, the type of the sample which will be used, the methods by which the required data will be collected, as well as the process that will be followed for the analysis. The study used the exploratory and descriptive approach to evaluate revenue mobilization challenges in LEKMA. The research technique provided an opportunity for the researcher to interact with respondents in the field of study, which enabled the researcher to generate valid data and information using multiple sources of evidence. According to Stake (1995), interviews techniques enables the researcher to achieve reality by drawing closer and getting involve in the phenomenon under study in order to understand the environment and its participants. Robinson (2002, p.178) defines case study as a strategy for doing research which involves an empirical investigation of a particular contemporary phenomenon within its real life context using multiple sources of evidence. The topic under study is a case study because it is impossible to study all MMDAs in Ghana c oncerning their revenue mobilization. The research also aim at putting the theory into empirical test and unearth the challenges confronting LEKMA in terms of their revenue and expenditure. 3.1.1 Data Sources Data used for analyses by the researchers came from both primary and secondary sources. The interview schedule was used to collect primary data. In using this instrument, the researcher considered all laid down ethical procedure in research (Stake, 1995). Primary data included interviews conducted by the researchers. Core management staff of the assembly as well revenue collectors and rate payers were interviewed to allow for more in-depth evaluation. The researchers conducted 34 interviews comprising key personnel in revenue mobilization across all the responsible departments of the Assembly, revenue collectors and rate payers. These are stakeholders play vital role in the efficient mobilization of revenue for the Assembly. In addition to this, key officers interviewed have the capacity to formulate and implement policies concerning IGF mobilization of the Assembly. The documentary analysis was done because documentary information is relevant in a case study research (Yin 2003). See king answers to the research questions required an examination of the organizations annual budgets and financial statements. 3.1.2 Target population and sampling technique The target population for the study was core management staff of the assembly, revenue collectors and rate payers. Purposive and convenient sampling technique was employed to select the respondents who could provide relevant required information and who were available to participate in the study. A small sample size was chosen because of the constraints; time and money. Furthermore, the small sample was used as the study did not set out to test hypotheses but to gather expert opinions necessary in answering the research questions. Interviews were conducted with these persons. Excerpts of interview have been replicated as evidence in this report. A level of measured but subjective interpretation, in line with the subjective view and interpretive position taken by the researcher, was applied in analyzing respondents responses. 3.2 Solution Provided for the Problem Upon our review and analysis of both primary and secondary data gathered, the following are the proposed solutions to the challenges. LEKMA should adopt and implement software that will generate and assign a Unique Tax Identification Number to every tax payer in the database. This becomes a permanent code that identifies the business and the rate payer in case of none payment. Rates should be collected electronically through mobile money and other banking system. LEKMA should partner with the Banks which will provide an opportunity for tax payers to use their Unique Tax Code to pay at the bank and obtain receipt. This will prevent fraud through physical cash handling as reported in the challenges. LEKMA should employ the use of Geographical Information System (GIS) to identify old and new business and properties within the municipality. Through this computerized system, a comprehensive database will be built which will then improve the revenue collection. LEKMA should adopt one community one stakeholder meeting project in addition to the town hall meetings for every fiscal year. This will promote awareness creation, transparency and accountability. Through this, rate payers and other stakeholders will get to know what their taxes are used for. Challenges such as lack of education, sensitization, transparency and accountability will be minimised. Refresher training for revenue collectors and contractors should be done on a regular basis in areas such as communications skills, customer relation ethics, revenue mobilization strategies, local governance Act, Assembly by-laws and other control mechanisms to ensure efficiency. LEKMA should advocate for the printing of General Counterfoil Receipt (GCR) with adequate security features so as to avoid duplication of the receipt by revenue collectors and contractors. Revenue targets should be set for collectors and contractors which should be closely monitored and supervised to ensure that the overall target of the Assembly is achieved. LEKMA should intensify the prosecution of rate defaulters in accordance with the bye laws of the Assembly to ensure that rate payers meet their civic obligations as well as serve as a deterrent for future defaulters. Regular field monitoring and supervision should be carried out by the superintendents to ensure that revenue collectors and contractors are deterred from engaging in fraudulent activities. All revenue collectors should be bond and stiffer punishment meted out to those found in financial fraud. 3.3 Contribution of Students to Organization The contributions of the students to Ledzorkuku Krowor Municipal Assembly in terms revenue mobilization, leakages and prevention techniques cannot be over emphasized. Students professional and personal skills, experiences and capability are being leverage on to augment the expertise of the Assembly staff handling revenue mobilization and expenditure portfolios. The students also contributed immensely to the organizations revenue and expenditure policy decisions by collecting detailed information on revenue mobilization leakages and prevention to enable top management design and implement strategies with high level of efficiency. This has become very crucial given that LEKMA hardly meet their IGF revenue projections. Students also contributed to the deepening of fiscal decentralization in Ghana, Africa and the world at large through the findings and the recommendation from this study. The prime objective of decentralization is to take governance closer to the people, improve on qualit y service and infrastructural provision and to promote transparency and accountability in the expenditure of public funds. Students prescribed solutions in this regard which will increase revenue of the Assembly and subsequently leads to quality service delivery. 3.4 Conclusion This chapter has discussed the application of theories to real life. The researchers discussed in detail the research design, approach, strategy, time horizon, methods and procedures employed in data analysis. The descriptive research design guided the researchers evaluation of revenue mobilization leakages, prevention and internal controls in Ledzorkuku Krowor Municipal Assembly. In order to collect more detailed and evidence based data, a multi-method data collection technique involving both qualitative and quantitative data collection techniques were employed. Students employed convenient and purposive sampling approaches to select respondents who could provide relevant required information and who were more available to participate in the study. CHAPTER FOUR LESSONS LEARNT AND CHALLENGES 4.0 Introduction This chapter discusses the lessons learnt from undertaking this project and challenges the researchers confronted and how they were resolved. Analyses and interpretations of data collected had also been covered in this chapter. Excerpts from the interviews are integrated as confirmation of respondents perspectives which is accepted in social research theory (Yin, 2009). To ensure ethical requirement in this kind of research namely; assuring anonymity of identity and confidentiality of respondents, generic terms like officer, rate payer, among others are used in place of personal names (Yin, 2009). 4.1 Lessons Learnt In both empirical and theoretical literature, designing and implementing policies, programmes and strategies aimed at ensuring effective and efficient revenue mobilization are not without limitations. In our interview with the officials of the Assembly, it came out evidently that the Municipal Assembly has some revenue mobilization strategies in place. This was what the Municipal Finance Officer (MFO) said with regards to revenue mobilization strategies of the assembly. We have revenue mobilization strategies in place and they include; Building the capacity of revenue collectors, frequent sensitization and education of rate payers, involvement of rate payers in the budgeting process, holding stakeholders meetings with rate payers to determine their ability to pay, involving revenue collectors in annual revenue projections, enforcement of revenue, establish a data base of all economic activities in the municipality, mobilization laws, using Assembly members in the hard to collect areas, etc. Upon further investigation and evaluation of the revenue mobilization challenges, we realized there were implementation issues. Revenue collectors were not involved in coming out with annual IGF targets, they were not frequently trained, no up to date data base on economic activities within the municipality and enforcement of revenue by-laws were poorly handled. Another key management staff has this to say on why they are not able to enforce the by-laws to the later as an assembly. The limitation we have in this area has to do with political interference. Especially when we are getting closer to an electioneering period, for fear of losing the election they do not allow to punish those who flout the laws to deter others. We are constrained but all cannot be attributed to politicians, we are also to be blamed for our inefficiencies. The researchers learned further that, logistics constraint, especially on the part of revenue collectors, contributed to the poor implementation of the strategies as well as the enforcement of the by-laws. The next objective of the study was to evaluate the existing internal controls in the Municipal Assembly. Selected officers were interviewed which included the internal auditor of the organization. In this section, the researchers wanted to know the exact internal controls the Assembly has and how they are implemented and the challenges faced. This is what the Municipal Internal Auditor had to say on internal control issues during our interview. This is a legal and a well-established institution and therefore have internal controls in place ranging from revenue mobilization to expenditure. The LI 1961 outlined the functions of each unit and department at the local level. However, ensuring effective internal controls is a shared responsibility. Let me give you internal controls we have as an Assembly; Daily checks of their general counterfoil receipt and verifying the daily banking of cash into the Assemblys account, Field audit and periodic inspection of value books, Regular monitoring of revenue activities, revenue collectors are to submit their returns daily for verification, Weekly auditing of revenue collectors cash books, we do periodic field audits, monitoring of reports by rate payers, Weekly performance of field audit, tracking of the value books to ensure that the value books used are from the Assemblys stock and duly registered in the stock register of the Assembly, that the revenue collected paid to the Assemblys account within the 24hrs. With regards to the challenges they faced by the Assembly in their implementation of revenue strategies, the following were the major concerns raised; revenue collectors attitudes towards revenue collection, rate payers connivance with collectors to under pay the required rate bill and logistic constraints. These three concerns surfaced in our interviews with the key management staffs as being the major causes of revenue leakages from the system. However, a lot of progress had been made in these areas to remove barriers and bad nuts from the system to improve IGF performance. This was evident via the interviews and our personal verification from the 2016 fiscal year revenue performance. Key revenue items such as business operating permit (BOP) and property rates showed an upward trend. Another key objective of the study was to identify the channels of revenue leakages from the system and what causes it. In view of this we had interviews with some rate payers and revenue collectors. It was very interesting during our interview with one of the rate payers and commenting on the channels, of leakages this is what she has to say; People who come for the taxes sometimes come at the wrong time when we does not have any money with huge bills, so they take bribe from us and go. Sometimes they come back to take again and others do not come again. We also realized they have their own receipts different from assemblys receipt which they issue sometimes when they take the bribe. Our taxes collected goes into individual pocket, so at the end the Assembly do not receive the supposed revenue and that is why we sometimes do not pay. I will not give my money to someone to spend. We did not limit our interviews to only individual rate payers, institutions were also added since they pay both BOP and property rates and more especially we needed varied opinions from different perspectives. During our interview with one of the executives of a bank, this was what he had to say concerning the causes of revenue leakages. They do not give us enough education on what the taxes are used for and moreover, they failed to use an electronic system to mobilize the revenue. Taxes paid in cash to revenue collectors or task force causes corruption and mistrust. For the purpose of obtaining a comprehensive view of the situation on the ground, the researchers had interviews with some key revenue collectors of the Assembly. Two major concerns runs throughout our interviews with them namely; inadequate motivation and lack of frequent trainings on the job. In summary the lessons leant through this project work include; Educating rate payers that it is their civic responsibility to pay taxes and also on the uses of their taxes are vital in local government revenue mobilization processes. Training revenue collectors on the new revenue mobilization tools, techniques and the revenue mobilization strategies of the Assembly is essential. Stakeholder consultative meetings which involve rate payers in fee-fixing and rate imposition of the Assembly is very important in facilitating effective and efficient revenue mobilization within the local government system. Another important lesson is the issue of transparency and accountability. Local authorities or duty bearers within the sub-national governments, ability to account to the citizens or local constituents builds trust between rate payers and the Assemblies. Proper accountability promotes effective revenue mobilization and increase the willingness to pay. Electronic technique of revenue mobilization cannot be disregarded. Automation of the tax collection system discourages corruption, temptation to steal and increase efficiency in the revenue mobilization drive. The responsibility to secure electronic equipment to migrate local authorities to this stage is a collective effort. 4.2 Challenges encountered Executing this project work was not all that smooth. We were confronted with a lot of challenges ranging from research design to its execution. The first challenge we faced had to do with the research instrument and the interviews thereafter. As mentioned earlier in this work, we wanted to explore a lot of areas within the local government revenue mobilization scheme so as to prescribe solutions which will greater impact on the revenue mobilization of the Assembly. There are laid down ethical considerations that must be adhered to in social science research namely; anonymity and confidentiality. Our major challenge was how to get interpretations for our respondents who were not literate in order to preserve anonymity and confidentiality. In view of this we have to make several trips to them which was a herculean task. Added to this, designing an instrument to cover a lot of areas on the topic was not that easy considering the complicated nature of fiscal decentralization and the various stakeholders involved. Furthermore, our analysis of the situation employed both secondary and primary data. Retrieving or getting access to annual composite budgets and financial statements of the previous years for the necessary reviews was a big challenge. Several calls and personal visits were made before those documents were made available. Reviewing and analyzing the data therein was also challenging and exciting. One key issue was the incorrect postings (2015 fiscal year) and some revenue items which had no unique codes. This inconsistency post a big challenge to us in the analysis and the Key Officers had to come in to rectify the situation. We were told that, this problem occurred on the field as revenue collectors were not able to describe the business well. CHAPTER FIVE CONCLUSION AND RECOMMENDATIONS 5.0 Introduction This last chapter of the study gives the conclusion and recommendations. In this chapter, the researchers give the conclusions and recommendations of the study. 5.1Â  Conclusion Findings from the project work supports both theoretical and empirical literature which says that, sensitization and education of rate payers on their tax obligation and the uses of their monies have a positive impact on revenue mobilization. Transparency and accountability as well as the provision of efficient service and developmental projects to the local residents increases their willingness to pay and decreases if the reverse is applied. This suggests that citizens are now more concern about accountability and cannot be taken for granted. Fiscal decentralization is very crucial in the decentralization process and demands central government commitment to ensure its success. Linking fiscal federalism theory to the findings from this study, revealed that some core components or elements in the theory has not been applied. Components such as effective revenue mobilization scheme, efficient service delivery, and efficient internal controls to prevent revenue leakages have not been fully executed. This was clearly shown when local constituents were demanding physical projects to showcase for the taxes they pay. Notwithstanding that, the findings also support theory from the public commodities with a different geographical pattern of consumption. The results showed that residents were asking for projects and services that suit their consumption pattern. 5.2 Recommendations The main objective of this study was to assess revenue leakages, internal controls and prevention in local authorities. The study did found that there exist revenue mobilization leakages and thus has few dynamic policy recommendations for LEKMA, policymakers, and stakeholders in local governance system. Transparency and accountability from local authorities or duty bearers must be enforced. LEKMA must therefore design and implement policies which gives enough punishment to corrupt local government official and those who fail to properly account to their local constituents. Furthermore, involving ratepayers in fee-fixing and rate imposition through stakeholders meeting is very crucial in revenue mobilization within the local government system. This calls for a policy direction to make their involvement mandatory. Assembly members at LEKMA should pass a resolution to this effect. Capacity building should not be limited to top management of Assembly but must be extended to lower ranks as well. Building the capacity of revenue collectors is vital in local government revenue mobilization and the promotion fiscal decentralization. Management of LEKMA should direct policy to make their training a priority. They are implementers of revenue mobilization strategies formulated by LEKMA and therefore need to be equipped with the latest techniques in revenue mobilization. Automation of revenue collection process is another important way of achieving efficient revenue mobilization and prevention of fraud. LEKMA should adopt and implement policies that mandates it to migrate onto automated system of rate paying REFERENCES Aryee, J.R.A. (2003). Towards Effective and Accountable Local Government in Ghana. Ghana Centre for Democratic Development (CDD), Accra. Arowolo, D. (2011). Fiscal Federalism in Nigeria: Theory and Dimensions. Afro Asian Journal of Social Science, 2 (2.2), 1-21. Badu, R., A. (2007) Mobilization of Internally Generated Funds in District Assemblies in Ghana: A Case Study of the Shama Ahanta East District Assembly. Unpublished Document Submitted to the Department of Planning, KNUST, Kumasi. Bird, R.M. (2009). Fiscal Federalism. University of Toronto, Canada. Ernest Adu-Gyamfi (2014) Effective Revenue Mobilization by District Assemblies: A Case Study of Upper Denkyira East Municipal Assembly of Ghana: Public Policy and Administration Review, American Research Institute for Policy Development. Joseph, K. N., John, P. T. and Job Asante (2013). The Relationship Between Financial Control Systems and Public Sector Efficiency in Ghana: International Journal of Advanced Research in Management and Social Sciences, Vol.2|No. 7 Korten, D. and Klaus R. (1984). People-Central Development, Connecticut: Kumarian Press. Kesner-Skreb, M. (2009). Fiscal Federalism: Financial Theory and Practice. 33 (2), 235-237 Oates, W.E. (1999). An Eassy on Fiscal Federalism. Journal of Economic Literature, 1120-1149 Oates, W.E (1972). Fiscal Federalism. New York, Harcourt Brace, Jovanovich, Olson, M. (1996). The Theory of Regulatory Federalism: The Case of Environmental Management. In The Economics of Environmental Regulation, pp319-31. Ozo-Eson (2005). Fiscal Federalism: Theory, Issues and Perspectives. Daily Intdependent. Musgrave, R. (1959). The Theory of Public Finance. New York, Mcgraw Hill Sharma, C.K. (2005). The Federal Approach to Fiscal Decentralization: Conceptual Contours for Sulley Gariba, (2009), Political Decentralization Ghana: Policy Issues, Legislation and the Way Forward. Presented at the first Annual Parliamentary Workshop on Local Government Reform and Decentralization organized by the Ghana Institute of Management and Public Administration (GIMPA) in Koforidua, November 6-8, 2009. James Edwin Kee (2003). Fiscal Decentralization: Theory as Reform, The George Washington University, Cheema, G.S, Dennis, A.R. (1983). Implementing Decentralization Policies: An Introduction. In G. Shabbir Cheema and Dennis A. Rondinelli (Eds.). Decentralization and Development: Policy Implementation In Developing Countries Beverly Hills; New Delhi: Sage Publications. Pp 9.37. Cleeve, E. (2008), How effective are fiscal incentives to attract FDI to Sub-Saharan Africa?, The Journal of Developing Areas, 42 (1), 135-153. Adenike A. Adedokun (undated). Local Government Tax Mobilization and Utilization in Nigeria: Problems and Prospects; The Polytechnique, Ibadan, Nigeria. Stake, R. (1995). The Art of Case Study Research. Thousand Oaks, London, New Delhi: Sage Publications Inc. Brewer, J. D., and Miller, R.L. (2003). The A-Z of Social Research: A dictionary of Key Social Science Research Concepts. Thousand Oaks, London: Sage. Neuman, L. (2007). Basics of Social Research: Qualitative and Quantitative Research Approaches, Second Edition. University of Wisconsin Whitewater Pearson Education Incorporated, USA