Are organizations rational Assignment Example | Topics and Well Written Essays - 1500 words

Are organizations rational - Assignment Example ncy and reliability of the system (Miller, 2012).  The desire to achieve efficiency forms the major part of rationality and organisation is considered as a mechanism where different parts are used to achieve the desired results. Since managers work towards achieving the best results, rationality is based on the efficiency of systems to achieve the desired outcome. This paper attempts to reveal how organisations show rationality in the decisions that are made in management level and the rationality of organisation through its independence and formation. Rational system involves two main elements that include goal specificity and formalisation. Rationality in organisations is related to formalisation of activities and decisions that form the daily systems of the organisation. This means that the organisation behaviour is shaped by standardisation and regulation of all activities in the organisation to achieve efficiency (Sapru, 2011). Through formalisation, stable expectations in production and results acts as the main focus of the company and this is one of the preconditions of rationality. An organisation offers an environment where employees are expected to perform to achieve certain goals and objectives of the company through a formal system thus resulting to rationality. It is therefore important to note that many organisations are rational owing to the fact that they operate with an objective to achieve desired results through formalised principles that are not based on emotions or superstitious beliefs (Catino, 2013).   Goal specificity involves the fact that organisations are formed for a specific objective or goal. Organisations focus on certain goals as their main purpose of operation. Specific goals are used as equipment for supporting rational behaviour in an organisation where they provide guidelines on the structural design, and this points on what specific tasks need to be carried out to ensure great performance and how to allocate resources to

The 'Colored Revolutions' of Eastern Europe During the 2000s Essay

The 'Colored Revolutions' of Eastern Europe During the 2000s - Essay Example It is certainly alluring to see the breakdown of the Soviet territory as the segment of a universal disintegration of autocracies. This opinion surely prejudiced how the democratic changeover in Eastern and Central Europe has been observed in the West (as the "end of history") as well as by some of its characters. Ten years after, nonetheless, even with widespread Western exertions at democracy advancement, the democratic current has rather withdrawn, leaving a depiction of accomplishments in Central Europe (along within Latin America and fragments of Asia) counterbalance by hindrances in the earlier Soviet Union and the Balkans (but similarly in China and most of Africa) (Jacques, 2000). The examination of the consequences of domestic changes for the local system of international dealings should take place from the implication of the main factors and procedures, which formed the post-soviet space design in the last decade. The first amongst these is the procedure of state and nation -structuring in the Afresh Independent States. Fresh political leaders in the previous Soviet states had a particular image of their state-projects which, as a law, protected Euro-Atlantic ambitions and, in reality, detached relations with Russia as well collaboration in the post-Soviet region from the list of primaries in their foreign policy schedules. Secondly, these objectives, along with the fluctuations in Europe and its boundary, stemmed in the participation of outside troupes in the post-soviet district - US, EU, NATO, and the Western European countries, and, some local actors, i.e. Poland, Turkey, China etc.

Analysis of Economics and Finances of Multan District

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

Importance of Friar Laurence in Romeo and Juliet Essay example -- Shake

Friar Laurence plays an important part in the narrative development of Romeo and Juliet. He is naà ¯ve and detached from society so doesn’t fully appreciate the bitterness of the feud between the Montagues and Capulets. The well intentioned advice that he gives to Romeo and Juliet is thus misguided and this develops a sense of foreboding. The advice that Friar Laurence gives sets the young lovers on a path which the audience senses will end in tragedy. With regard to his character, Friar Laurence is a contemplative and moral man yet he lacks real insight in human nature i.e. their passions and motivations. When we first meet Friar Laurence, he compares plants to human nature concluding that â€Å"Virtue itself turns vice being misapplied And vice sometime by action dignified† From our first meeting with Friar Laurence the audience sees how naive he is to believe so simply in the goodness of man. It is partly this characteristic that causes his schemes to end tragically. Friar Laurence is a man of self control who believes that â€Å"violent delights have violent ends.† In other words, people should be measured and not let passion overrule their good judgement. This is almost a premonition of what happens later on in the play when Romeo and Juliet’s short but passionate love ends in death. Shakespeare portrays the Friar as a prudent and modest man of God. Friar Laurence is trustworthy; we know this because both Juliet and Romeo trust him enough to confide their love for one another to him. They also seek his advice to find a way to be together. This trust is also based on Friar Laurence’s reputation as a highly respected member of Verona’s society, â€Å"the whole city is much bound to him.† Romeo refers to Friar Laurence as hi... ...eveal their innermost feelings to the audience. Shakespeare uses Friar Laurence as a device to achieve this. Friar Laurence also acts as the messenger in the play. In Shakespearean times, Romeo and Juliet would have been performed in theatres like The Globe. There would be a lot of noise and distraction for the audience and it was likely that they would miss out on important parts of the play. The actor playing Friar Laurence up dates the audience regularly. An example of this is when he gives the audience a synopsis of the story right at the end of the play â€Å"Is not so long as is a tedious tale. . .† This is helpful for the audience because it allows them to catch up with important parts that they might have missed. As the audience sees Friar Laurence’s plans fail one by one, a sense of foreboding develops which prepares the audience for the unfolding tragedy

The Host Chapter 23: Confessed

The shadow was huge and misshapen. It loomed over me, top-heavy, swinging closer to my face. I think I meant to scream, but the sound got trapped in my throat, and all that came out was a breathless squeak. â€Å"Shh, it's just me,† Jamie whispered. Something bulky and roundish rolled from his shoulders and plopped softly to the floor. When it was gone I could see his true, lithe shadow against the moonlight. I caught a few gasps of air, my hand clutching at my throat. â€Å"Sorry,† he whispered, sitting down on the edge of the mattress. â€Å"I guess that was pretty stupid. I was trying not to wake Doc-I didn't even think how I would scare you. You okay?† He patted my ankle, which was the part of me closest to him. â€Å"Sure,† I huffed, still breathless. â€Å"Sorry,† he muttered again. â€Å"What are you doing here, Jamie? Shouldn't you be asleep?† â€Å"That's why I'm here. Uncle Jeb was snoring like you wouldn't believe. I couldn't stand it anymore.† His answer didn't make sense to me. â€Å"Don't you usually sleep with Jeb?† Jamie yawned and bent to untie the bulky bedroll he'd dropped to the floor. â€Å"No, I usually sleep with Jared. He doesn't snore. But you know that.† I did. â€Å"Why don't you sleep in Jared's room, then? Are you afraid to sleep alone?† I wouldn't have blamed him for that. It seemed like I was constantly terrified here. â€Å"Afraid,† he grumbled, offended. â€Å"No. This is Jared's room. And mine.† â€Å"What?† I gasped. â€Å"Jeb put me in Jared's room?† I couldn't believe it. Jared would kill me. No, he would kill Jeb first, and then he would kill me. â€Å"It's my room, too. And I told Jeb you could have it.† â€Å"Jared will be furious,† I whispered. â€Å"I can do what I want with my room,† Jamie muttered rebelliously, but then he bit his lip. â€Å"We won't tell him. He doesn't have to know.† I nodded. â€Å"Good idea.† â€Å"You don't mind if I sleep in here, do you? Uncle Jeb's really loud.† â€Å"No, I don't mind. But Jamie, I don't think you should.† He frowned, trying to be tough instead of hurt. â€Å"Why not?† â€Å"Because it's not safe. Sometimes people come looking for me at night.† His eyes went wide. â€Å"They do?† â€Å"Jared always had the gun-they went away.† â€Å"Who?† â€Å"I don't know-Kyle sometimes. But there are surely others who are still here.† He nodded. â€Å"All the more reason why I should stay. Doc might need help.† â€Å"Jamie -â€Å" â€Å"I'm not a kid, Wanda. I can take care of myself.† Obviously, arguing was only going to make him more stubborn. â€Å"At least take the bed,† I said, surrendering. â€Å"I'll sleep on the floor. It's your room.† â€Å"That's not right. You're the guest.† I snorted quietly. â€Å"Ha. No, the bed is yours.† â€Å"No way.† He lay down on the mat, folding his arms tightly across his chest. Again, I saw that arguing was the wrong approach to take with Jamie. Well, this one I could rectify as soon as he was asleep. Jamie slept so deeply it was almost a coma. Melanie could carry him anywhere once he was out. â€Å"You can use my pillow,† he told me, patting the one next to the side where he lay. â€Å"You don't need to scrunch up at the bottom there.† I sighed but crawled to the top of the bed. â€Å"That's right,† he said approvingly. â€Å"Now, could you throw me Jared's?† I hesitated, about to reach for the pillow under my head; he jumped up, leaned over me, and snatched the other pillow. I sighed again. We lay in silence for a while, listening to the low whistle of the doctor's breathing. â€Å"Doc has a nice snore, doesn't he?† Jamie whispered. â€Å"It won't keep you up,† I agreed. â€Å"You tired?† â€Å"Yeah.† â€Å"Oh.† I waited for him to say something more, but he was quiet. â€Å"Was there something you wanted?† I asked. He didn't answer right away, but I could feel him struggling, so I waited. â€Å"If I asked you something, would you tell me the truth?† It was my turn to hesitate. â€Å"I don't know everything,† I hedged. â€Å"You would know this. When we were walking†¦ me and Jeb†¦ he was telling me some things. Things he thought, but I don't know if he's right.† Melanie was suddenly very there in my head. Jamie's whisper was hard to hear, quieter than my breathing. â€Å"Uncle Jeb thinks that Melanie might still be alive. Inside there with you, I mean.† My Jamie. Melanie sighed. I said nothing to either of them. â€Å"I didn't know that could happen. Does that happen?† His voice broke, and I could hear that he was fighting tears. He was not a boy to cry, and here I'd grieved him this deeply twice in one day. A pain pierced through the general region of my chest. â€Å"Does it, Wanda?† Tell him. Please tell him that I love him. â€Å"Why won't you answer me?† Jamie was really crying now but trying to muffle the sound. I crawled off the bed, squeezing into the hard space between the mattress and the mat, and threw my arm over his shaking chest. I leaned my head against his hair and felt his tears, warm on my neck. â€Å"Is Melanie still alive, Wanda? Please?† He was probably a tool. The old man could have sent him just for this; Jeb was smart enough to see how easily Jamie broke through my defenses. It was possible that Jeb was seeking confirmation for his theory, and he wasn't against using the boy to get it. What would Jeb do when he was certain of the dangerous truth? How would he use the information? I didn't think he meant me harm, but could I trust my own judgment? Humans were deceitful, treacherous creatures. I couldn't anticipate their darker agendas when such things were unthinkable to my species. Jamie's body shook beside me. He's suffering, Melanie cried. She battered ineffectually at my control. But I couldn't blame this on Melanie if it turned out to be a huge mistake. I knew who was speaking now. â€Å"She promised she would come back, didn't she?† I murmured. â€Å"Would Melanie break a promise to you?† Jamie slid his arms around my waist and clung to me for a long time. After a few minutes, he whispered, â€Å"Love you, Mel.† â€Å"She loves you, too. She's so happy that you're here and safe.† He was silent long enough for the tears on my skin to dry, leaving a fine, salty dust behind. â€Å"Is everybody like that?† Jamie whispered long after I thought he'd fallen asleep. â€Å"Does everybody stay?† â€Å"No,† I told him sadly. â€Å"No. Melanie is special.† â€Å"She's strong and brave.† â€Å"Very.† â€Å"Do you think†¦Ã¢â‚¬  He paused to sniff. â€Å"Do you think that maybe Dad is still there, too?† I swallowed, trying to move the lump farther down my throat. It didn't work. â€Å"No, Jamie. No, I don't think so. Not like Melanie is.† â€Å"Why?† â€Å"Because he brought the Seekers looking for you. Well, the soul inside him did. Your father wouldn't have let that happen if he were still there. Your sister never let me see where the cabin was-she didn't even let me know that you existed for the longest time. She didn't bring me here until she was sure that I wouldn't hurt you.† It was too much information. Only as I finished speaking did I realize that the doctor wasn't snoring anymore. I could hear no noise from his breathing. Stupid. I cursed myself internally. â€Å"Wow,† Jamie said. I whispered into his ear, so close that there was no way the doctor could possibly overhear. â€Å"Yes, she's very strong.† Jamie strained to hear me, frowning, and then glanced at the opening to the dark hall. He must have realized the same thing I had, because he turned his face to my ear and whispered back softer than before. â€Å"Why would you do that? Not hurt us? Isn't that what you want?† â€Å"No. I don't want to hurt you.† â€Å"Why?† â€Å"Your sister and I have†¦ spent a lot of time together. She shared you with me. And†¦ I started to†¦ to love you, too.† â€Å"And Jared, too?† I gritted my teeth for a second, chagrined that he had made the connection so easily. â€Å"Of course I don't want anything to hurt Jared, either.† â€Å"He hates you,† Jamie told me, plainly grieved by the fact. â€Å"Yes. Everyone does.† I sighed. â€Å"I can't blame them.† â€Å"Jeb doesn't. And I don't.† â€Å"You might, after you think about it more.† â€Å"But you weren't even here when they took over. You didn't pick my dad or my mom or Melanie. You were in outer space then, right?† â€Å"Yes, but I am what I am, Jamie. I did what souls do. I've had many hosts before Melanie, and nothing's stopped me from†¦ taking lives. Again and again. It's how I live.† â€Å"Does Melanie hate you?† I thought for a minute. â€Å"Not as much as she used to.† No. I don't hate you at all. Not anymore. â€Å"She says she doesn't hate me at all anymore,† I murmured almost silently. â€Å"How†¦ how is she?† â€Å"She's happy to be here. She's so happy to see you. She doesn't even care that they're going to kill us.† Jamie stiffened under my arm. â€Å"They can't! Not if Mel's still alive!† You've upset him, Melanie complained. You didn't have to say that. It won't be any easier for him if he's unprepared. â€Å"They won't believe that, Jamie,† I whispered. â€Å"They'll think I'm lying to trick you. They'll just want to kill me more if you tell them that. Only Seekers lie.† The word made him shudder. â€Å"But you're not lying. I know it,† he said after a moment. I shrugged. â€Å"I won't let them kill her.† His voice, though quiet as a breath, was fierce with determination. I was paralyzed at the thought of him becoming more involved with this situation, with me. I thought of the barbarians he lived with. Would his age protect him from them if he tried to protect me? I doubted it. My thoughts scrambled, searching for some way to dissuade him without triggering his stubbornness. Jamie spoke before I could say anything; he was suddenly calm, as if the answer was plain in front of him. â€Å"Jared will think of something. He always does.† â€Å"Jared won't believe you, either. He'll be the angriest of them all.† â€Å"Even if he doesn't believe it, he'll protect her. Just in case.† â€Å"We'll see,† I muttered. I'd find the perfect words later-the argument that would not sound like an argument. Jamie was quiet, thinking. Eventually, his breathing got slower, and his mouth fell open. I waited until I was sure he was deeply under, and then I crawled over him and very carefully shifted him from the floor to the bed. He was heavier than before, but I managed. He didn't wake. I put Jared's pillow back where it belonged, and then stretched out on the mat. Well, I thought, I just hurled myself out of the frying pan. But I was too tired to care what this would mean tomorrow. Within seconds, I was unconscious. When I woke, the crevices in the ceiling were bright with echoed sunlight, and someone was whistling. The whistling stopped. â€Å"Finally,† Jeb muttered when my eyes fluttered. I rolled onto my side so that I could look at him; as I moved, Jamie's hand slid from my arm. Sometime in the night he must have reached out to me-well, not to me, to his sister. Jeb was leaning against the natural rock door frame, his arms folded across his chest. â€Å"Morning,† he said. â€Å"Get enough sleep?† I stretched, decided that I felt acceptably rested, and then nodded. â€Å"Oh, don't give me the silent treatment again,† he complained, scowling. â€Å"Sorry,† I murmured. â€Å"I slept well, thank you.† Jamie stirred at the sound of my voice. â€Å"Wanda?† he asked. I was ridiculously touched that it was my silly nickname that he spoke on the edge of sleep. â€Å"Yes?† Jamie blinked and pulled his tangled hair out of his eyes. â€Å"Oh, hey, Uncle Jeb.† â€Å"My room not good enough for you, kid?† â€Å"You snore real loud,† Jamie said, and then yawned. â€Å"Haven't I taught you anything?† Jeb asked him. â€Å"Since when do you let a guest and a lady sleep on the floor?† Jamie sat up suddenly, staring around, disoriented. He frowned. â€Å"Don't upset him,† I told Jeb. â€Å"He insisted on taking the mat. I moved him when he was asleep.† Jamie snorted. â€Å"Mel always used to do that, too.† I widened my eyes slightly at him, trying to convey a warning. Jeb chuckled. I looked up at him, and he had that same pouncing-cat expression he'd had yesterday. The solved-puzzle expression. He walked over and kicked the edge of the mattress. â€Å"You've already missed your morning class. Sharon's bound to be testy about that, so get a move on.† â€Å"Sharon is always testy,† Jamie complained, but he got to his feet quickly. â€Å"On your way, boy.† Jamie looked at me again, then he turned and disappeared into the hall. â€Å"Now,† Jeb said as soon as we were alone. â€Å"I think all this baby-sitting nonsense has gone on long enough. I'm a busy man. Everyone is busy here-too busy to sit around playin' guard. So today you're going to have to come along with me while I get my chores done.† I felt my mouth pop open. He stared at me, no smile. â€Å"Don't look so terrified,† he grumbled. â€Å"You'll be fine.† He patted his gun. â€Å"My house is no place for babies.† I couldn't argue with that. I took three quick, deep breaths, trying to steady my nerves. Blood pulsed so loudly in my ears that his voice seemed quiet in comparison when he spoke again. â€Å"C'mon, Wanda. Day's wasting.† He turned and stomped out of the room. I was frozen for a moment, and then I lurched out after him. He wasn't bluffing-he was already invisible around the first corner. I raced after him, horrified by the thought that I might run into someone else in this obviously inhabited wing. I caught up to him before he reached the big intersection of the tunnels. He didn't even look at me as I slowed beside him to match his pace. â€Å"‘Bout time that northeast field was planted. We'll have to work the soil first. Hope you don't mind getting your hands dirty. After we're done, I'll see that you get a chance to clean yourself up. You need it.† He sniffed pointedly, then laughed. I felt the back of my neck get hot, but I ignored the last part. â€Å"I don't mind getting my hands dirty,† I murmured. As I recalled, the empty northeastern field was out of the way. Perhaps we would be able to work alone. Once we got to the big plaza cave, we started passing humans. They all stared, infuriated, as usual. I was beginning to recognize most of them: the middle-aged woman with the long salt-and-pepper braid I had seen with the irrigation team yesterday. The short man with the round belly, thinning sandy hair, and ruddy cheeks had been with her. The athletic-looking woman with the caramel brown skin had been the one bent to tie her shoe the first time I'd come out here during the day. Another dark-skinned woman with thick lips and sleepy eyes had been in the kitchen, near the two black-haired children-perhaps she was their mother? Now we passed Maggie; she glowered at Jeb and turned her face away from me. We passed a pale, sick-looking man with white hair whom I was sure I'd never seen before. Then we passed Ian. â€Å"Hey, Jeb,† he said cheerfully. â€Å"Whatcha up to?† â€Å"Turning the soil in the east field,† Jeb grunted. â€Å"Want some help?† â€Å"Ought to make yourself useful,† Jeb muttered. Ian took this as an assent and fell into step behind me. It gave me goose bumps, feeling his eyes on my back. We passed a young man who couldn't have been many years older than Jamie-his dark hair stood up from his olive-toned forehead like steel wool. â€Å"Hey, Wes,† Ian greeted him. Wes watched in silence as we passed. Ian laughed at his expression. We passed Doc. â€Å"Hey, Doc,† Ian said. â€Å"Ian.† Doc nodded. In his hands was a big wad of dough. His shirt was covered with dark, coarse flour. â€Å"Morning, Jeb. Morning, Wanda.† â€Å"Morning,† Jeb answered. I nodded uneasily. â€Å"See you 'round,† Doc said, hurrying off with his burden. â€Å"Wanda, huh?† Ian asked. â€Å"My idea,† Jeb told him. â€Å"Suits her, I think.† â€Å"Interesting† was all Ian said. We finally made it to the northeastern field, where my hopes were dashed. There were more people here than there had been in the passageways-five women and nine men. They all stopped what they were doing and scowled, naturally. â€Å"Pay 'em no mind,† Jeb murmured to me. Jeb proceeded to follow his own advice; he went to a jumbled pile of tools against the closest wall, shoved his gun through the strap at his waist, and grabbed a pick and two shovels. I felt exposed, having him so far away. Ian was just a step behind me-I could hear him breathing. The others in the room continued to glower, their tools still in their hands. I didn't miss the fact that the picks and hoes that were breaking the earth could easily be used to break a body. It seemed to me, in reading a few of their expressions, that I wasn't the only one with that idea. Jeb came back and handed me a shovel. I gripped the smooth, worn wooden handle, feeling its weight. After seeing the bloodlust in the humans' eyes, it was hard not to think of it as a weapon. I didn't like the idea. I doubted I could raise it as one, even to block a blow. Jeb gave Ian the pick. The sharp, blackened metal looked deadly in his hands. It took all my willpower not to skip out of range. â€Å"Let's take the back corner.† At least Jeb took me to the least crowded spot in the long, sunny cave. He had Ian pulverize the hard-baked dirt ahead of us, while I flipped the clods over and he followed behind, crushing the chunks into usable soil with the edge of his shovel. Watching the sweat run down Ian's fair skin-he'd removed his shirt after a few seconds in the dry scorch of the mirror light-and hearing Jeb's grunted breaths behind me, I could see that I had the easiest job. I wished I had something more difficult to do, something that would keep me from being distracted by the movements of the other humans. Their every motion had me cringing and flinching. I couldn't do Ian's job-I didn't have the thick arm and back muscles needed to really chew into the hard soil. But I decided to do what I could of Jeb's, prechopping the clods into smaller bits before I moved on. It helped a little bit-kept my eyes busy and tired me out so that I had to concentrate on making myself work. Ian brought us water now and then. There was a woman-short and fair, I'd seen her in the kitchen yesterday-who seemed to have the job of bringing water to the others, but she ignored us. Ian brought enough for three every time. I found his about-face in regard to me unsettling. Was he really no longer intent on my death? Or just looking for an opportunity? The water always tasted funny here-sulfurous and stale-but now that taste seemed suspicious. I tried to ignore the paranoia as much as possible. I was working hard enough to keep my eyes busy and my mind numb; I didn't notice when we hit the end of the last row. I stopped only when Ian did. He stretched, pulling the pick overhead with two hands and popping his joints. I shied away from the raised pick, but he didn't see. I realized that everyone else had stopped, too. I looked at the fresh-turned dirt, even across the entire floor, and realized that the field was complete. â€Å"Good work,† Jeb announced in a loud voice to the group. â€Å"We'll seed and water tomorrow.† The room was filled with soft chatter and clanks as the tools were piled against the wall once more. Some of the talk was casual; some was still tense because of me. Ian held his hand out for my shovel, and I handed it to him, feeling my already low mood sink right to the floor. I had no doubt that I would be included in Jeb's â€Å"we.† Tomorrow would be just as hard as today. I looked at Jeb mournfully, and he was smiling in my direction. There was a smugness to his grin that made me believe he knew what I was thinking-not only did he guess my discomfort, but he was enjoying it. He winked at me, my crazy friend. I realized again that this was the best to be expected from human friendship. â€Å"See you tomorrow, Wanda,† Ian called from across the room, and laughed to himself. Everyone stared.

The Devil and Tom Walker and Rip Van Wrinkle

â€Å"The Devil and Tom Walker† and â€Å"Rip Van Winkle† by Washington Irving are two very similar yet different stories. Both of these stories talk about the American Dream and how one can want it but be disappointed when one gets it. Tom and Rip both have wives that are turning points in the stories. They both nag so much that it drives them to crazy things. The imagery in these stories gives a real feel for the scenery and how it interacts with the stories. Van Winkle and Tom both get what they wanted but once they achieve it they find that it is not what they want and regret their decisions.The message in these stories is be careful who you interact with they may not be who one wants them to be. The American Dream is to gain a great deal of wealth no matter the circumstances. Tom Walker and his wife are all about the Dream and Rip Van Winkle is wants his version of wealth to just fall into his lap. To Tom and his wife wealth is heaps and heaps of gold or money. Tom ’s wife â€Å"avarice was awakened at the mention of hidden gold, and she urged her husband to comply with the black man's terms and secure what would make them wealthy for life. (Washington Irving). She is so willing to do anything to get gold that she would even make a deal with the Devil. Tom makes the deal with the Devil and he becomes a slave trader. That is a horrific job, selling other human beings, but he still made a lot of money. Tom achieves the American Dream but not in the way he wanted to. He thought he would just obtain wealth, but he had to work for the money. To Rip Van Winkle wealth is not having your wife nagging you and getting to be happy. He leaves to the mountain so he can get away from her.He thinks he will get away from her for a while but he gets stuck sleeping for twenty years. Van Winkle achieves the Dream but he realizes that he doesn’t want the dream. In both of these stories Rip Van Winkle and Tom Walker achieve the American Dream but th ey realize it is not what the believed they wanted. Tom and Rip are very similar and different. First of all â€Å"Tom was a hard-minded fellow, not easily daunted, and he had lived so long with a termagant wife, that he did not even fear the devil. Tom is a man who doesn’t easily get frightened. On the other hand â€Å"Rip Van Winkle, however, was one of those happy mortals, of foolish, well-oiled dispositions, who take the world easy, eat white bread or brown, whichever can be got with the least thought or trouble, and would rather starve on a penny than work for a pound. † He is a man who is happy with life and would rather starve than work for money. They are similar in their troubles though. Rip Van Winkle wants to get rid of his wife and so does Tom Walker.Tom and Rip both regret their decisions at the end of the stories. Tom regretting making the deal with Old Scratch and Rip regretting helping the hiker on the mountain because he loses his wife and â€Å"many of his former cronies†. Next we have the husband wife relationship in both cases. Now Rip was sort of a say nothing do nothing when it came to his house and wife. His wife would bad mouth him and yell at him, but Rip wouldn't do much of anything. He would just go off and sleep not worrying about anything. If left to himself, he would have whistled life away in perfect contentment; but his wife kept continually dinning in his ears about his idleness, his carelessness, and the ruin he was bringing on his family†¦ He shrugged his shoulders, shook his head, cast up his eyes, but said nothing. Morning, noon, and night, her tongue was incessantly going, and everything he said or did was sure to produce a torrent of household eloquence†. If his wife wouldn’t nag him, Rip Van Winkle would go on and live life in perfect satisfaction.Every time Rips wife would ask him to do something, he would just shrug it off all day and everyday. She would talk all day and if Rip a ctually attempted to help or do what she said he would get bad mouthed and it would produce more chaos in his house than there was before. Now Tom and his wife on the other hand would battle to the death. Tom would yell and scream so his wife might agree with him. â€Å"Many and bitter were the quarrels they had on the subject, but the more she talked the more resolute was Tom not to be damned to please her.At length she determined to drive the bargain on her own account, and if she succeeded, to keep all the gain to herself†. They had verbal and physical battles all the time. The more she argued the more Tom would not want to do whatever she wanted him to do. In this case the more she wanted Tom to make the deal with Old Scratch the more he did not want to do it. Tom would hide money and so would his wife wouldn’t get rich with him. In both of the stories the wife husband relationship would be a turning point in both cases.In â€Å"Rip Van Winkle†, his wife ver bally abused him so much that he just left and went to the mountains to get away from her constant nagging. In â€Å"The Devil and Tom Walker†, Tom’s wife basically makes Tom make the deal. She tries to make the deal but Old Scratch kills her and that is what seals the deal for Tom. When he finds his wife’s apron and her organs, he goes and makes the deal. These wives are the reason for the bad that happens to Tom Walker and Rip Van Walker. The scenery shows great imagery.One can tell â€Å"Rip Van Winkle† is set in a fantasy world right away by the way Irving sort of zooms in on the scene, first he tells of the mountains and then the town â€Å"When the weather is fair and settled, they are clothed in blue and purple, and print their bold outlines on the clear evening sky; but sometimes, when the rest of the landscape is cloudless, they will gather a hood of gray vapors about their summits, which, in the last rays of the setting sun, will glow and light up like a crown of glory. † When the weather is fair the mountains are blue and purple, and they show their outlines against the sky.The fog gathers on the mountains as hoods and the sun rays light up the mountains. He then zooms in on the town, then you find yourself in a room with Rip Van Winkle and his wife. In â€Å"The Devil and Tom Walker† the Washington Irving gives describes the inlet where Old Scratch is found. â€Å"On one side of this inlet is a beautiful dark grove; on the opposite side the land rises abruptly from the water's edge, into a high ridge on which grow a few scattered oaks of great age and immense size. † There is a dark grove where the water rises right up to the gigantic oaks.In both of the stories you get the feeling of something supernatural is going to happen. Washington Irving use imagery suitably for each story. Both Rip Van Winkle and Tom Walker get what they want. In Rip’s case he wanted to get rid of his wife and his jobs . He goes to the mountain to escape from his wives verbal abuse and he basically gets a new life. In Tom’s case he wants money and doesn't want his wife. He meets the Devil, and the Devil wants to make him a deal. The deal is to give Old Scratch Tom Walker’s soul and Old Scratch will make Tom wealthy.Tom wants to make the deal with Old Scratch, but he doesn't want to do it for his wife to get rich with him. When she goes and tries to make the deal with the Devil, she gets murdered by Old Scratch and that makes Tom seal the deal with him. In the end, Tom is held up to his end of the deal, his soul. The message in these two stories is be careful who you interact with. Rip was climbing the mountain to get away from his nagging wife. He saw a man that â€Å"bore on his shoulder a stout keg, that seemed full of liquor, and made signs for Rip to approach and assist him with the load.Though rather shy and distrustful of this new acquaintance, Rip complied with his usual alac rity†. This man wanted Rip to help him with a keg and normally Rip doesn’t help people but he randomly helped this man. If he wouldn’t have helped the man, Rip may have never fallen asleep in the mountains for twenty years. Tom interacted with Old Scratch, the Devil. Tom was just taking a short cut and found the Devil on an Indian burial ground. The Devil wanted Tom’s soul and did whatever he could to get Tom’s soul. Tom got sucked in by the money that he could have and agreed to the Devils deal.If Tom hadn’t been so greedy, he may never have been so frustrated to call upon the Devil and might still have been able to live a longer life. These stories give great contrast and comparison. The American Dream shows that what you want isn’t always what you think you want. Their wives drive these stories and make Tom and Rip do their crazy things. The imagery in these stories shows how important the scenery is to the stories. Getting what you want isn’t always the best thing for you. Tom and Rip find that out the hard way.

Antimicrobial activity of phyllanthus niruri on different types of bacteria Essays

Antimicrobial activity of phyllanthus niruri on different types of bacteria Essays Antimicrobial activity of phyllanthus niruri on different types of bacteria Essay Antimicrobial activity of phyllanthus niruri on different types of bacteria Essay ANTIMICROBIAL ACTIVITY OFPHYLLANTHUS NIRURION DIFFERENT TYPES OF BACTERIA Introduction The growing of infective disease is distributing tremendously throughout the universe. There are assorted types of intervention, either by synthetically or of course. The high use of man-made intervention may do a side consequence towards organic structure. This is due to the chemical reaction of the man-made medical specialty. Malaysia is gifted with copiousness of natural beginnings including traditional workss and herbs. Plants are rich in a broad assortment of secondary metabolites, such as tannic acids, terpenoids, alkaloids, and flavonoids, which have been found in vitro to hold antimicrobic belongingss ( Cowan, 1999 ) . Traditional herb doctors used workss to handle infective disease. Many of these workss have been investigated scientifically for antimicrobic activity, and some works merchandises have been shown to suppress the growing of infective micro-organisms ( Moghaddam,etal. , 2010 ) . For illustration, the usage of cascara buckthorn ( Arctostaphylos uva-ursi ) and cranberry juice ( Vaccinium macrocarpon ) to handle urinary piece of land infections is reported in different manuals of herbal therapy, while species such as lemon balm ( Melissa officinalis ) , garlic ( Allium sativum ) and tee tree ( Melaleuca alternifolia ) are described as broad-spectrum antimicrobic agents ( Heinrich et al. , 2004 ) . The promotion of engineerings and different types of techniques give a batch of benefit for research worker to widely detect on antimicrobic activity of workss. Example of antimicrobic trials are Genotypic Methods, Mechanism-Specific Tests, Automated Antimicrobial Susceptibility Testing Systems, E-Test, Dilution Methods And Disk Diffusion Method. Therefore, the survey ofPhyllanthus Niruniis conducted. 1.2PROBLEM STATEMENT Traditional workss are really indispensable and suited to be used as an alternate natural medical specialty. Unfortunately, the exposure of traditional works as medical specialty is non widely known. Peoples may be given in devouring excessively many man-made medical specialty as their intervention to some infective disease. This may do a bad side consequence to organic structure. These jobs lead to the probe on the antimicrobic activity ofPhyllanthus niruni,which is one of the traditional workss in Malaysia. 1.3Aim To find the minimal repressive concentration ( MIC ) that will suppress the growing of different types of bacteriums by the infusion ofPhyllanthus niruni. To measure the antimicrobic activity of thePhyllanthus niruritowards different category of bacteriums ( Gram-positive; Streptococcus faecalis, Bacillus Cereus, Gram-negative ;Klebsiella pneumoniae, Pseudomonas aeruginosa) . Chapter II LITERATURE REVIEW 2.1Herbs and Its Uses In Malaysia, traditional medical specialty has been used widely by the old folks. Traditional medical specialty refers to the usage of works s fruits, seed, and the different portion of the workss such as its root and rhizome portion. Part of the works that shows the active antimicrobic belongingss are been extracted and studied for its ability to kill or suppress the micro-organism. Herbs and herbal infusions contain different phytochemicals with biological belongingss that promote human wellness and aid cut down the hazard of chronic disease. For illustration, selected phenolic constituents of herbs ( jasmine, lavender, rose, lemon grass and Rosmarinus officinalis ) have been shown to hold potentially utile application in forestalling dental cavities and other wellness jobs associated with free radical-mediated harm through antimicrobic activites against unwritten pathogens and the antioxidant capacities ( Tsaietal. , 2008 ) . 2.2Antimicrobial Activity Microbial or micro-organism is a little microscopic populating thing that can non be seen with bare eyes. The viability of micro-organism can be observed through microscope such as the forms, colorss and size of the microorganims. Whereas, antimicrobic can be defined as a substance that may kills or suppress the presence of micro-organism. Antimicrobial is general and can be classified harmonizing to the category of being, such as fungicide which inhibits the growing of Fungis and antibacterial which inhibits the presence of bacteriums. Antimicrobial activities of spices and herbs and indispensable oils have been good known for long clip. Many surveies reported the activities of spices and herbs or indispensable oils to foodborne infective bacteriums ( Hirasa A ; Takemasa, 1998 ) . The ability ofPhyllanthus niruni,as antimicrobic activity is approved.Phyllanthus niruni,has been used in Ayurvedic medical specialty and has a broad figure of traditional utilizations including internal usage for icterus, gonorrhoea, frquent menses, diabetes, tropical usage as a cataplasm for tegument ulcers, sores, swelling and rubing. The immature shoots of the workss are administered in the signifier of an extract for the intervention of chronic dysentery ( Bharatiya, 1992 ) . There are assorted types of antimicrobic activity that we may establish in order to measure the potency of an agent to suppress micro-organism. Five different mechanism of antimicrobic activity are suppression of cell wall synthesis, break of cell-membrane map, suppression of protein synthesis, suppression of nucleic acerb synthesis, and action as antimetabolites ( Black, 2005 ) . 2.3Phyllanthus Niruri Phyllanthus niruriwhich known as Dukung Anak in Malaysia, is a little temperate herb widely distributed throughout different parts in the universe such as India, South America and Malaysia ( Rajeshkumaret Al. , 2002 ) . There are assorted common names ofPhyllanthus niruriwe may happen such asChanca piedra, quebra pedra, stone-breaker, arranca-pedras,andpunarnava. The ground ofPhyllanthus niruriis named as Stone-breaker is because of the strong roots that grip the dirt until it may shatter the rock. ThePhyllanthus niruricontains the compound that has the ability as antimicrobic agent. Harmonizing to ( Fanget Al. , 2008 ) ,Phyllanthus niruriwhich is one of the 500 temperate and tropical species ofPhyllanthus(Spurge family) have been normally used as folk medical specialty in most tropical states. For the past decennary, phenolic compounds have gained an intense focal point of research due to their strong antioxidant activities and ability to scavenge free groups ( Chanet Al. , 2009 ) . Besides, an unpublished optimized status for phenolic compound extraction from Dukung Anak had been studied and suggested that the optimal extraction temperature was 33.1oC, extraction clip 40 min and solvent concentration 60.4 % ethyl alcohol. This optimized status was studied at fixed solid-to-solvent ratio at 1:10. Apart from that, it was reported that the phenolic content is affected by the extraction dissolver volume being used ( Tanet Al. , 2011 ) . Figure 1.1: The vena construction ofPhyllanthus nirurifoliages Figure 1.2: Top ofPhyllanthus niruri Figure 1.3: Fruits ofPhyllanthus nirurifrom the side position 2.3.1Scientific categorization ofPhyllanthus Niruri Phyllanthus nirurihas different categorization of species such as P. gunnii, P. tenellusP. similisP. hirtellus and P. gasstroemii. Diagram 1 ( a ) The phyletic tree in diagram 1 ( a ) above shows wherePhyllanthus niruritantrums into the expansive strategy of categorization. This phyletic tree is based on molecular grounds and was modified from the text edition written by Campbell, N.A. , Reece, J.B. , Urry, L.A. , Cain, M.L. , Wasserman, S.A. , Minorsky, P.V. , and Jackson, R.B From the diagram 1 ( a ) shown, thePhyllanthus nirurispecies can be categorized in chronological order by get downing from the sphere of life things which is the bacterium. In the beings of eucaryotic bacteriums, the cell organs are surrounded by the dual membrane which posses true nucleus. Following, for the 2nd portion of the diagram, it shows the land of scientific categorization ofPhyllanthus niruriwhich is the Plantae. Plantae is differ from animate being, the beings in Plantae contains cell wall and can bring forth its ain nutrient through the procedure of photosynthesis. Following, for the Phylum, the class can be recognized underPhyllanthus niruriis Anthophyta which is the group that will bring forth flowers because of the being of flowering plants. Anthophyta is besides can be characterized as holding true foliages, roots and roots since they produce fruits and flowers. Following, is the Magnoliosida ( Eudicotyledons ) which have the pat root ( chief root ) and the foliages are in venas net like. Next, in the order categorization,Phyllanthus nirurican be categorized in the order of Euphorbiales which is the group of unisexual flowers. Phyllanthus as the genus bring forthing flowers on their ain foliages. Last, the species isPhyllanthus nirurior besides known as the stonebreaker. 2.3.3Uses and application ofPhyllanthus Niruri The usage of workss to mend or battle unwellness is every bit old as world. Since age long, workss have remained the footing for the development of modern drugs for human wellness ( Uzoma, 2004 ) . Histological surveies of the stomachic wall revealed that negative control rats suffered really terrible harm of stomachic mucous membrane, along with hydrops and leucocytes infiltration of the submucosal bed compared to rats pre-treated withP. nirurileaf extract where there was marked stomachic protection along with decrease or suppression of hydrops and leucocytes infiltration of the submucosa. The present determination suggests thatP. nirurileaf extract promotes ulcer protection as ascertained by the comparative lessenings in ulcer countries, suppression or decrease of hydrops and leukocyte infiltration of the submucosa ( Abdullal* , 2010 ) In Brazil, a tea made from the worksPhyllanthus niruri( rock ledgeman or quebra pedra ) has been used in folk medical specialty to handle urinary concretions, among other conditions. Alkaloids from workss of the genusPhyllanthus niruripresent an antispasmodic activity taking to smooth musculus relaxation, largely evidenced in the urinary piece of land, which would ease the riddance of urinary concretion. ( Nishiuraetal. , 2004 ) . 2.4Bacterias Bacterias can be classified as one of the micro of the forms are cocci, B, rod and spherical. The illustration of the bacterium s forms are as shown below: Diagram 2 ( a ) Beginning of illustration: Kathleen Park Talaro and Arthur Talaro, Bacterial forms and agreements, 1999. The McGraw-Hill Companies. Bacterial species can be divided into two types of bacterium which is the Gram-positive and Gram-negative bacteriums. Gram staining is the method used to distinguish the category of bacteriums by the chemical and physical belongingss of their cell walls by observing peptidoglycan, which is present in a thick bed in Gram-positive bacteriums. Different types of gm shows different types of reactions toward the staining method. Gram positive bacteriums stain bluepurple and Gram negative bacteriums stain ruddy. The difference between the two groups is believed to be due to a much larger peptidoglycan ( cell wall ) in Gram positives. As a consequence the I and crystal violet precipitate in the thickened cell wall and are non eluted by intoxicant in contrast with the Gram negatives where the crystal violet is readily eluted from the bacterium. As a consequence, bacteriums can be distinguished based on their morphology and staining belongingss Mention Plants are rich in a broad assortment of secondary metabolites, such as tannic acids, terpenoids, alkaloids, and flavonoids, which have been found in vitro to hold antimicrobic belongingss. Mailing reference: Department of Microbiology, Miami University, Middletown Campus, 4200 East University Blvd. , Middletown, OH 45042. Telephone: ( 513 ) 727-3231. Facsimile: ( 513 ) 727-3367. Electronic mail: cowanmm @ muohio.edu. 1999. accesed on 12/11/14 Mollazadeh-Moghaddam K, Arfan M, Rafique J, Rezaee S, Jafari Fesharaki P, Gohari AR, Shahverdi AR ( 2010 ) . The fungicidal activity of Sarcococca saligna ethyl alcohol infusion and its combination consequence with fluconazole against different immune Aspergillus species .Applied Biochemistry and Biotechnology162( 1 ) : 127–33. Department of the Interior: 10.1007/s12010-009-8737-2. PMID 19685213. Heinrich et al. , 2004 Heinrich, M. , Barnes, J. , Gibbons, S. , Williamson, E.M. , 2004. Fundamentalss of Pharmacognosy and Phytotherapy. Churchill Livingstone, Edinbrugh, pp. 245–252. Rajeshkumar, N. V. , Joy, K. L. , Kuttan, G. , Ramsewak, R. S. , Nair, M. G. and Kuttan, R. 2002. Anti-tumour and anti-carcinogenic activity ofPhyllanthus amarusinfusion. Journal of Ethnopharmacology 81: 17–22. Fang, S. H. , Rao, Y. K. and Tzeng, Y. M. 2008. Antioxidant and inflammatory mediator’s growing repressive effects of compounds isolated fromPhyllanthus urinaria.Journal of Ethnopharmacology 116: 333–340. Chan, E.W.C. , Lim, Y.Y. , Wong, S.K. , Lim, K.K. , Tan, S.P. and Lianto, F. S. 2009. Effectss of different drying methods on the antioxidant belongingss of foliages and tea of ginger species. Food Chemistry 113 ( 1 ) : 166–172. Tan, P. W. , Tan, C. P. and Ho, C. W. 2011. Antioxidant belongingss: Consequence of solid-to-solvent ratio on antioxidant compounds and capacities of Pegaga (Centella asiatica) . International Food Research Journal 18: 553-558. Uzoma, I. , 2004. Chanca piedra ( Phyllanthus niruni amarus ) . What a utile medicative works. Samdim publishing houses, Aba, Nigeria. J.L. Nishiura A.H. Campos M.A. Boim I.P. Heilberg N.Schor Phyllanthus niruri normalizes elevated urine in Ca rock forming ( CSF ) patients. 19 June 2004 accessed on 949pm 12/11/14 Gastroprotective consequence of Phyllanthus niruri foliage infusion against ethanol-induced stomachic mucosal hurt in rats Mahmood Ameen Abdulla1* , Khaled Abdul-Aziz Ahmed1,2, Fouad Hussain AL-Bayaty3and Yaghma Masood3 1Department of Molecular Medicine, Faculty of Medicine, University of Malaya, 50603 Kuala Lumpur, Malaysia. 2Faculty of Dentistry, Ibb University, Ibb, Yemen. 3Faculty of Dentistry, University of Technology of Mara, Shah Alam, Malaysia. Accepted: 25 February 2010Published: 31 May 2010 Copyright  ©2010Author ( s ) retain the right of first publication of this article. This article is published under the footings of the Creative Commons Attribution License 4.0