The cultural effect of automobile on Americans in the 1920 Essay

The cultural effect of automobile on Americans in the 1920 - Essay Example The automobile had come a long way by then from the era of the Model T Fords that looked like square boxes mounted on wheels. The assembly line manufacturing method of Henry Ford had become the norm in car manufacturing and allowed the people to afford the automobile at lesser than the usual price. Now, no place was too far for the public to reach. Everything was only a car ride away. However, the road infrastructure still needed to keep up with the rapid growth of the automobile economy. The affordable cost of the new range of factory line produced automobiles helped to give rise to the era of American consumerism. Americans no longer purchased goods simply for consumption. Due to the effective advertising campaigns of automobiles, first as print ads and then as commercials on radio and television, the American psyche was awakened to a new and powerful type of happiness. A happiness that lay in their ability to buy things such as automobiles which, according to the sales pitches, was guaranteed to bring them hours, days, months, or even years of happiness with their family members and friends. Now, Americans purchased a lifestyle instead of an item. They now spent their hard earned cash with the knowledge that the purchase would bring them a sense of happiness. The automobile was the greatest expression of the happiness a person could find in his rising social status. From the era of 1910 to 1950, Americans began to develop a special relationship with their cars in part due to the influence of the automobile advertisements and the cars ability to provide a freedom of movement to a person. Customizing the car also became the ultimate in personal expression for young people. The automobile had a tendency to reflect the character of the owner. There was a sense of dependence on the automobile that could often be misconstrued as an

Registered Nurse (RN) versus Licensed Practical Nurse (LPN) Assignment

Registered Nurse (RN) versus Licensed Practical Nurse (LPN) - Assignment Example It is vital to note that there are certain duties that LPNs are not allowed to carry out since they are not qualified. Skills only handled by RNs in hospitals include hanging the first unit of blood during transfusion, carrying out the initial assessment of a patient and IV pushes. However, the working hours of RNs and LPNs are similar despite the fact that RNs normally carry out more of supervisory roles in hospitals and have a greater scope of practice (Ellis & Hartley, 2004). The amount of pay the two sets of nurses receive is also different due to the skills they hold and roles they carry out. A RN earns about $10 an hour more than a LPN. However, it is important to note that there are some LPNs who earn more than RNs depending on the duties they carry out and location of the hospital. The reason as to why RNs get more pay than LPN is because of their supervisory role. If any procedure carried out by the LPN goes wrong, it is their supervising RN who will be blamed. This is becau se they are meant to ensure that the LPNs carry out their duties effectively. It is hence essential to note that the most important difference between a registered nurse and a licensed practical nurse is the different duties they carry out in a hospital. An RN is expected to carry out the initial assessment of a patient and then write down a care plan on when the patient was admitted. An LPN is not allowed to carry out such duties, however, they may carry out a focused assessment and chart their findings during the shift and can later carry out all the patient care and charting after the RN is through with the initial assessment (Ellis & Hartley, 2004). Another duty that is only carried out by the RN is the educating of patients. This is because under the license LPNs are prohibited from interpreting data, or making decisions for their patients. However, LPNs are allowed to collect data such as vital signs that include blood pressure, heart rate, blood glucose levels, and pain. Upon collection of the data, they are meant to inform the physician or the supervis ing RN for the interpretation of the data. This is due to the fact that LPNs are not certified to carry out this duty. Due to the limitations set by their licenses, it may seem as though LPNs carry out less work in the hospital than RNs. However, the LPN only carries out duties that she is legally allowed to do. This is despite the fact that an LPN may learn quickly on the job, and hence become familiar with certain medical ailments, and extremely well informed about the welfare of their patients from years of practical experience. In real practice, LPN may disregard these lines since they are blurred and not well defined. However, legally these limitations are extremely real limitations and not following them may lead to serious repercussions. It is vital to not the fact that several LPNs later on become RNs. They do so by enrolling for accelerated degree program, and this allows them to bypass the initial steps of the degree because they already have the fundamental education and hands-on experience working as LPNs. Some of the fields that RNs have been taught in school and are not familiar to LPNs include maternity and medical surgery (Ellis & Hartley,

Marketing2 Essay Example | Topics and Well Written Essays - 500 words

Marketing2 - Essay Example Consider, then, a business which creates childrens toys which has suddenly experienced a staggering drop in sales, which is impacting the business future longevity in relation to job creation and profitability. In this situation, identifying potential opportunities to increase these lowered sales, while creating a more stable production environment, would be two sizeable goals for this marketing company. Thus, the first step in creating a competent marketing plan would involve identifying the mission and goals of the organization (Boone & Kurtz, 2007). For example, this hypothetical company might determine that its three year goal is to boost sales by 25%, while also expanding globally. Once these options are identified, the marketing plan highlights the specific steps that will be taken in order to secure these goals, while also identifying various competitor-related risks to the plan of action. A marketing plan does not only identify specific goals, it also performs a situational analysis, identifying various strengths, weaknesses, opportunities, and threats to the business. For instance, this same hypothetical toymaker may realize that its strengths are in its supportive labour force and various legislation which provides tax-related breaks for businesses wishing to go global. At the same time, it may recognize that huge levels of competition exist in a particular market environment, thus the marketing plan creates a plan of action to combat competitor activities or enhance the labour pool. The marketing plan becomes more complicated as it identifies the strategy of distribution, the appropriate target market for its toy products, and further creates a pricing plan which will work for the business needs. For instance, the leadership team at the toymaker might realize that sales have dropped because consumer attitudes toward the current pricing policy are leading to less

Resource and Talent Planning Essay Example | Topics and Well Written Essays - 2000 words

Resource and Talent Planning - Essay Example Table of Contents 1.Introduction 4 2.The War for Talent 5 3.Factors affecting the War for Talent 6 4.Talent Management during Economic Downturns 7 4.1 Recruitment and Selection 8 4.2 Training and Development 9 4.3 Talent Retention 10 5.Conclusion 11 1. Introduction The war for talent has been as a result of an expanding global economy. This is because it has led to increased competition for talent around the globe. During times of slow economic growth or unusual economic crisis, management of talent remains a critical issue for organisations. This is because during such times, companies stand to lose valuable talents among their employees, if not careful. In order to succeed in the competitive global marketplace, organisations need to manage talent. Lockwood defines talent management as the application of systems created to improve productivity in the workplace or unified approaches by establishing better methods for inviting, cultivating, maintaining and deploying individuals with t he essential skills and abilities to fulfil present and forthcoming business needs (2006). It is a fact that the greatest challenge companies’ face in managing their work force is developing and retaining talent. Just like the rest of the world, talent management is constantly progressing. Different other factors also come into play in the effort to manage talent within organisations. These include partnerships, global development, and the economy that is constantly changing (Lockwood, 2006). At the centre of talent management is the belief that talent begins from the bottom of organisations and is present in individuals at all levels, and therefore everyone ought to be considered. The war for talent is influenced by factors such as increased movement of people across the globe, irreversible changes to cultures, skills and business environments, economic and demographic trends across the globe, and diversity, which all lead to competition for labour and labour shortages in or ganisations. To counter this, especially during times of slow economic growth, organisations focus on recruiting top talent, training and developing talent, and retaining good employees as discussed in this paper. 2. The War for Talent The term ‘The War for Talent’ was created by McKinsey & Company in 1997. During the time that this term came to being, many organisations had been experiencing the phenomenon associated with it, but they could not fully express it. According to Michaels, Handfield-Jones and Axelrod, â€Å"the economy was burning white hot in the late 1990s and companies were scrambling to hire and retain the people they needed† (2001, p. 1). During this time, organisations were offering substantial bonuses for those who signed contracts with them, highly qualifies employees were being headhunted before they even settled in their new jobs and majority of them were asking for salary increments barely three months after joining organisations (Michaels , Handfield-Jones and Axelrod, 2001). Companies experienced shortages for qualified employees to fill crucial positions, while those that were esteemed with such talents, such as consulting firms and

Global Communications Essay Example for Free

Global Communications Essay While thanking you for the opportunity provided to research on Toyota company, there are several issues that neither be possible explained in detail in this letter nor directly in conversation. It is an agreeable fact that, Toyota is marginally successful in these global trade times in spite of stiff competition. A great strength of the company exists in its innovative and exchange of technology. There are several internal problems for the company in production process, workforce and even in marketing of cars. Toyota company is a middle class and commercial automobile company, which is meeting a great requirement of migrant workers and small businesses which are developing each new day especially in U. S, which is being cashed in by Toyota company. However there are major concerns of global crude oil price which has reached $100. 00 per barrel and a concern of global warming and emission of greenhouse gases, CO2, vehicle pollution are some of the major threats that Toyota has to work with in order to sustain in the market. Enclosing herewith a synopsis for your perusal and information. Sincerely, Paulbright Synopsis on Toyota Toyota company is a multinational company in manufacture of automobiles. There are millions of customers who are using Toyota cars on a daily basis for office going and for other commercial purposes. Especially in U. S. Toyota cars are extremely in use and even in the recent years, Toyota company has posted a rapid growth by its successful brand Prius Hybrid vehicle. Many experts in automobiles are of the opinion that Toyota has established â€Å"green image† in automobile market. Toyota company mark as a monopoly did not leave the company without problems in spite of its remarkable success. The problems are in various measures such as internal and external which the company’s management has to deal with. Although Toyota company is performing fairly well as compared with competitors there are problems of defective engines, designs and production problems which reflect in fall of sales. Particularly with regard to safety defects in Toyota vehicles is of a major concern to the company. Toyota company has a great experience in adoption of new technologies, innovation of technology and exchange of technology. However, with the emerge of globalisation, there is a stiff competition in the market, which brings in new kind of marketing problems, employment problems and other management problems to the company, whereas it is an agreeable fact that when there are problems, solution exists within the problem whether it is in production, workforce or marketing and these require proper identification of sources of problem, analysis and strategies to counter-attack the problem in order to keep the growth of the company. Especially with global fuel price rise in oil market, bringing a new major concern to Toyota company, which discourages customers to purchase petrol or diesel driven automobiles with the fact that fuel filling is quite expensive. Therefore Toyota company has launched Toyota FCHW which runs with Hydrogen have also entered consumer market as substitute vehicles for petrol and diesel. These hydrogen vehicles also help in less emission of CO2 into the atmosphere. In spite of the acute measure of problems, Toyota company has been endeavoring constantly pursuing comfort with technology aid and in introducing more outperforming and outstanding vehicles into the cars market. Running head: GLOBAL COMMUNICATIONS 202, Chenoy Avenue St. Joseph’s street Las Vegas – 232 001 (xxx) (xxx xxx) [emailprotected] com February 3, 2008 Mr. Noel Park Automobile Consultant 222, Business Trade center California – 452 005 Dear Mr. Park, Thanks indeed for the good opportunity to research on General Motors. It was a knowledgeable experience in finding some key facts about the company. General Motors is truly facing a halted position in U. S market and is doing very well outside U. S. However, retaining a proportionate share of domestic market is considered to be good at all times with the fact that â€Å"one does not lose battle on one’s own ground† . Have stated some of the alternative measures of strategies General Motors has to undertake with immediate effect and mode of change in operational methods. Enclosing herewith synopsis of General Motors for your perusal and for further necessary action. Sincerely, Paulbright Synopsis on General Motors Another multinational company General Motors with huge and massive successful track of business for several decades, has come to a stage of halt in U. S market as its competitors Toyota, Honda,Hyundai and Nissan have built a proportionate consumer market in U. S. It is an acceptable fact that, General Motors brands of cars are extremely of efficient functioning and due to changing times of global trade entering domestic market, GM has lost sales in an uneven field. This gives out another fact that losing U. S market does not mean that GM has lost consumer market in other countries viz. , Canada, Europe, Asia and many other parts of the world. GM luxury cars Chevrolet, Saturn, Pontiac, GMC, Saab, Hummer and several other models of car have to be made available in market with super special features of advanced technology with cost effective pricing. As a matter of fact, although middle class consumer market is extensive and wide, luxury cars have always retained a unique identity in the market such as in Benz cars, BMW and Lexus. In other words, General Motors must work on innovative manufacturing and marketing strategies in order to maintain its yester years reputation and to keep the sale of cars in high numbers even in losing ground of U. S. market. GM must also work to evolve new methods of marketing to prevent loss of consumer market in North America with the fact that North America has a huge market even if it is for luxury cars. Therefore, General Motors while pursuing other export market, a part of its concentration must also be ventured in North America consumer market. With an apparent fact of severe battle with competitors, General Motors has also been confronted with workforce problems by cutting 30,000 jobs and closure of a dozen plants due to company’s record of loss which posted nearly to $4 billion in 2005. â€Å"GM sought to destroy small dealers through their so-called secret Project 2000, which GM defined as the systematic elimination of small dealerships by the year 2000, and was designed to consolidate car sales at large auto malls, (Horvath). Running head: GLOBAL COMMUNICATIONS 202, Chenoy Avenue St. Joseph’s street Las Vegas – 232 001 (xxx) (xxx xxx) [emailprotected] com February 3, 2008 Mr. Noel Park Automobile Consultant 222, Business Trade center California – 452 005 Dear Mr. Park, With regard to the synopsis of Toyota and General Motors, the following are some of the key findings. (a) The scenario of Toyota and General Motors is fair and competitive. Both the companies have internal, external and operational method problems. General Motors is partly facing a financial crunch due to its fall in sales and this can be prevented on undertaking of new marketing strategies in U. S as well in other parts of the world where GM branded cars are mostly in want. (b) Problems of production, workforce, management are plenty in Toyota whereas General Motors has slashed jobs and have closed plants in many countries as a precautionary measure. It can always be presumed that these plants would be restored to production as and when the company regains its market. (c) No company can meet every demand of a customer whereas every model of car has a particular design and technicality and with this fact, it can be concluded that branded cars always retain its reputation even though new entries are available in the market at low cost. The trend in market is never constant and it keeps changing and General Motors has an opportunity to watch this trend of consumer market and must restore its marketing strategies. References Michael Kowalski (2007), Rapid Growth has lead to problems for Toyota Accessed February 3, 2008 http://www. glgroup. com/News/Rapid-Growth-has-lead-to-problems-for-Toyota-18827. html Should President Bush be focused on moving forward with Hydrogen? Accessed February 3, 2008 http://hydrogendiscoveries. wordpress. com/ Books Cornelius Herstatt (2005) Management of Technology And Innovation in Japan Accessed February 3, 2008 http://books. google. com/books? id=KC7zgDeAnc8Cpg=PR22lpg=PR19dq=toyota+company+problems+and+solutionsie=ISO-8859-1output=htmlsig=7ATxnpTUENdyS6Dd22CkmAh24ko General Motors GM: Solutions for effective change Accessed February 3, 2008 http://ezinearticles. com/? GM:-Solutions-For-Effective-Changeid=152642 General Motors problems are no secret, but few know why they exist: Insider provides answer in New Book ‘Project 2000’

Revenue Leakages, Prevention and Internal Controls in MMDAs

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

We Should NOT Raise the Minimum Wage Essay -- Minimum Wage Essays

What would be so bad about raising minimum wage? Before other states jump on the $15 minimum-wage bandwagon, they might want to look at what's happening in Massachusetts — one of two states with a $10-an-hour minimum wage. Massachusetts increased the minimum wage from $8 to $9 at the start of 2015 and to $10 on the first day of 2016. The state is now mired in its longest stretch of net job losses since the recession in both the retail and the leisure and hospitality sectors, Labor Department data show. Raising the minimum will end up hurting Americans more than helping them. The people that are for raising minimum wage are people who believe that increasing minimum wage can help those people who are unskilled and need an income they can live on. Yet, raising minimum wage would do the opposite and make employers have to fire people who earn minimum wage, because they can't afford the higher wages. People need to realize that increasing the minimum wage would hurt people more than help them. In the end increasing minimum wage would result in some people being let go, for the reason, businesses can't afford paying them minimum wage anymore. The people, who are for raising the minimum wage, are people who think that the reason for poverty is because of the minimum wage not being high enough. The first standard minimum wage is formed under the "Fair Labor Standards Act of 1938, the nationwide minimum wage was designed to lift millions of American workers out of poverty and to stimulate the economy"(Wittner). Today the people that are in favor of raising minimum wage believe that there should be another "Fair Labor Standards Act" to raise the national minimum wage to ten dollars and seventy-fo... ...e, but in the end it is up to the states and government to increase minimum wage across the U.S. So just think about what would be the best option for our country, and support that choice because the argument for increasing minimum wage has been going on for a long time and will keep going on into the future. Works Cited "American Enterprise Institute." Why We Shouldn't Raise the Minimum Wage. N.p., n.d. Web. 13 Mar. 2014. "Bill Gates: Raising Minimum Wage Can Destroy Jobs." The Foundry Conservative Policy News from The Heritage Foundation. N.p., n.d. Web. 14 Mar. 2014. Stern, Andy, and Carl Camden. "Why We Need to Raise the Minimum Wage." Los Angeles Times. Los Angeles Times, 10 Mar. 2013. Web. 12 Mar. 2014. Wittner, Lawrence. "The Minimum Wage Should Be Raised." The Huffington Post. TheHuffingtonPost.com, 10 Nov. 2013. Web. 12 Mar. 2014.