Effects of Bilingualism Essay

Introduction The use of mother tongue in learning allows students to learn the lesson quickly. It helps them to read and probably write quickly. (Yolanda Quijano, 1994). The use of the Filipino language in teaching develops lifelong learners who are proficient in the use of their native language and other languages. (Mona Valisino, 2006) Using the mother tongue of a student forms their critical thinking skills, drawing conclusions and making comparisons. (Ocampo, Fajardo, et al, 1990). Filipino was declared as the ‘lingua franca’ because it is the language that is being spoken and understood by majority of the Filipinos, that is why Filipino should be used in education. (Dr. Rosaryo Yu, U.P. SWF) However, the English language is the universal language. It is used commercially and it is also a factor for success in the business world. English is also widely used as reading and instructional materials. Furthermore, it helps individuals to be globally competitive that is why English is used as medium of instruction in schools. (Rebecca Alcantara, et al, 1996) According to the 1986 Philippine constitution, the Philippine educational system implemented the use of bilingualism in all levels of educational institutions in our country. Bilingual education aims to use both English and Filipino as medium of instruction for students to achieve quality education with the help of the collaboration of the two languages. (Tony Rimando, 1994, Manila bulletin) This research aims to know the effects of bilingualism to the academic performance of the fourth year student in Pasig Catholic College. Statement of the Problem Bilingualism is used in schools all over the Philippines as instructed by the Department of Education. One of the schools that implement bilingualism is Pasig Catholic College. In this light, the researchers would like to identify the effect of bilingualism to the academic performance of fourth year students in Pasig Catholic College. This study also aims to answer the following questions: a) What are the advantages of bilingualism to the academic performance of the fourth year high school students in Pasig Catholic College? b) What are the disadvantages of bilingualism to the academic performance of the fourth year high school students in Pasig Catholic College? Significance of the Study The researchers would like this study to help Pasig Catholic College in determining the effects of bilingualism to the academic performance of the fourth year high school students. Specifically, this section will provide a brief description on the several significances of the research about the effects of bilingualism to the academic performance of the fourth year high school students in Pasig Catholic College. This study will be more likely to be significant to the following persons: To students. This study provides evidence to students about the effects of bilingualism to their academic performance. To teachers. This study will aid teachers to have a deeper understanding to the said bilingual education. By this study they can come up with new teaching techniques to offer their students a better education. To future researcher. This study will benefit the future researchers as their guide and reference in making a similar research. Moreover, this study can also open an opportunity to the development of this study. Scope and Delimitation of the study This study will cover the effects of bilingualism to the academic performance of the fourth year high school students of Pasig Catholic College. The researchers will include different procedures and. This study will be done by selected fourth year High School students during the school year 2012-2013. The researcher will gather data using different books, clippings, and websites. They will also conduct a survey to be given to fourth year high school students. This study will be conducted on the school year 2012-2013. Chapter 2 REVIEW OF RELATED LITERATURE AND STUDY This chapter presents gathered information which has relevance to the study and can serve as reference in understanding the nature of the topic. The following facts and data were collected from different books, encyclopedias, websites, magazines, and other thesis papers. Related Literature Nowadays, majority of the world’s population is bilingual or multilingual than monolingual. This trend also positively affects cognitive abilities of people around the world. Researchers have shown that the bilingual brain can have better attention and task-switching capacities than the monolingual brain. Additionally, bilingualism has positive effects at both ends of the age spectrum: Bilingual children as young as seven months can better adjust to environmental changes, while bilingual seniors can experience less cognitive decline (Marian, V & Spivey, M, 2003). Being bilingual can have different benefits. The improvements in thinking and physical processing determined by bilingual experience may help a bilingual person to better process information in the environment, leading to a richer learning. This kind of improved attention to factor may help explain why bilingual adults learn a third language better than monolingual adults learn a second language (Gollan, T. H., & Acen as, L. A., 2004). Related Study Bilingualism causes misconception to students as well as to the teachers. It is also one of the reasons why students could not speak English fluently. The tendency is that they mix up the two languages which results in â€Å"taglish† words or phrases. Students also encounter difficulty in translating Filipino words to English and vice versa. Studying both languages at the same time causes minimal fluency in either Filipino or English since their focus is not constant in one language. Other students could not express themselves in English because they are used in speaking in Filipino which results in being an uncompetitive student when it comes to English (Madriaga, Nazareno, et al, 2001).

Life of a Slave Girl Essay

Harriet A. Jacobs Incidents in the Life of a Slave Girl is an autobiography written under the name of Linda Brent. This autobiography is a detailed account of her life or lack thereof. I use the term lack thereof because Harriet Jacobs was raised by her grandmother due to her mother dying at a young age. Harriet was taught to read and write as a young slave girl by her mistress. Harriet’s grandmother was a well-respected older slave woman who gained her freedom in the last will and testament of her mistress. Jacobs is determined not to be raped or surrender all her rights to anyone. Jacobs didn’t know she was a slave until she was almost a teenager. Her mother had passed away and the sad reality of her life as a slave sunk in. Harriet was raised to possess great moral character and virtue. During this time in history black women were â€Å"slaves of a slave† (Beal p.13).Frances Beal made that observation due to black women being subservient and degraded by their slave owners and their black men. Not all slave owners allowed their slaves to marry. With that in mind black women often were used and misused by their own race and their masters. Jacobs displays great determination to remain true to chastity despite constant stalking and demeaning remarks by Dr. Flint. In 1842 Harriet Jacobs escapes to freedom, this was at a great price she gave herself willing to the unmarried lawyer next door and bore him two children. Jacobs hid in a 3foot crawl space at her grandmother’s home for seven years. There was no light or room for her to stand up in that small space. Mice and insects crawled on her body and she hid there to avoid Dr. Flint. Jacobs’s story is a testament to what determination and a strong will can produce. Jacobs’s construction of black female empowerment was openly displayed throughout her story. She did not allow intimidation to prohibit her from believing in the hope that she was more than a slave. Harriet displayed this attitude in all that she did she stayed one step ahead of Dr. Flint. To talk of the brutality that was perpetrated by slave owners on slave girls and women was taboo. Not only was it taboo but it was also unheard of. Harriet Jacobs was given a strong will and mind by God. She added to what God gave her by taking the advice of her grandmother. During this time in history black women were raped, molested, tortured, degraded and exploited economically. Black women worked on plantations picking cotton, cooking and cleaning their homes and nursing the mistress babies while most times their children were neglected. There was no possible way you had a right because you were property and property can’t own property (Jacobs). Dr. Flint told Harriet she was made for his use, made to obey his command in everything; that she was nothing but a slave, whose will must and should surrender to his (Jacobs). Harriet would not accept those words. Harriet would not accept that sentence he pronounced on her life. Jacobs knew she had a brain and could think for herself and despite what society had dictated to her race and to black women she would help to free other black women. The United States grew on the backs of slaves male and female. Yes our men suffered great injustices. However, our black women suffered also. There is yet a debate for some as to who suffered the most during slavery. I will say this as a people we have suffered tremendously. There are no words that can replace the separation of families. The loss of parents and children who would die trying to purchase a child that God had allowed them to birth. If you birth a child isn’t that child yours? According to slave rules and regulations slaves were nothing and if a slave girl gave birth to a child that was the master’s she could not tell a soul. Not even the black man who she tried to make believe that he fathered the child. If the slave told that the child was the master’s she could be killed, sold or imprisoned (Jacobs). Certain black men are maintaining that they have been castrated by society but that black women somehow escaped this persecution and even contributed to this emasculation. The black woman had no protector and was used and in some cases, as the scapegoat for the evils this horrendous system has perpetrated on black men (Rubenstein). This statement rings true now as we look at the single parent homes of today. Today black women are yet subverting societal convention. We are yet rising above our current economic and socioeconomic status. In spite of great disadvantages and struggles black women are innovators. The black woman’s physical image has been distorted for societies view. We were called ‘mammies† From slavery through the Jim Crow era, the mammy image served the political, social, and economic interests of mainstream white America. During slavery, the mammy caricature was posted as proof that blacks — in this case, black women — were contented, even happy, as slaves. Her wide grin, hearty laugher, and loyal servitude were offered as evidence of the supposed humanity of the institution of slavery (Ferris). The mammy caricature was deliberately constructed to suggest ugliness. Mammy was portrayed as dark-skinned; often pitch black, in a society that regarded black skin as ugly, tainted. She was obese, sometimes morbidly overweight. Moreover, she was often portrayed as old, or at least middle-aged. The attempt was to desexualize mammy. The implicit assumption was this: No reasonable white man would choose a fat, elderly black woman instead of the idealized white woman. The black mammy was portrayed as lacking all sexual and sensual qualities (Ferris). This was a well calculated plan executed by the white slave owners. This was done to provide a false sense of security to the white woman. Mammy was some bogus reassurance that their ideal life style was not in danger of being destroyed. Harriet was able to expose this injustice through her writings. Jacobs’s writings were shared with whites and blacks. Exposing the dark pit of slavery and his secrets is what Harriet Jacobs and several other noteworthy African American literary abolitionists did. Their writing was productive and powerful. Their writings provided hope to other black people who dared to even dream of freedom. African American women suffered hardships of oppression and yet while being oppressed and depressed black women were inspired to write. They were compelled to share their story with others. Although, the recollection of the events that shaped their lives was not pleasant memories; they knew they could not remain silent. They knew that they had to tell the story in hopes and saving their race. My people perish for a lack of knowledge (Hosea 4).Knowledge of what was exactly going on in the deep dark south would hopefully and eventually save lives. Spreading the truth about slavery would expedite freedom for the black race. During slavery it was also believed that black slave girls were promiscuous this undoubtedly was another untruth placed upon the black race. However, this untruth was widely used as an excuse to sexually exploit the black female. This is what was used as the carte blanche to allow more evils upon the black slave girl. Black women continued to be oppressed for many years because society would not see black women as citizens. The de-eroticism of mammy meant that the white wife — and by extension, the white family was safe. The sexual exploitation of black women by white

Computer technology Essay

The salon I am doing on is a business owned by Boitumelo Michaels. It is a privately owned company that specializes in doing different types of hair-does. Her business is located in Mododitshane. She has about fifteen helpers helping her in treating the customers. Computer Project Questions 1. What kind of work does your business specialize in? 2. Do you use computers in your business? 3. Would you like your business to be computerized? 4. Where do you keep information about your customers? 5. Do you have problems with your existing system? 6. What kind of files do you keep? 7. What kind of problems do you face in your business? Do you keep records of all receipts incase of emergencies? 9. Do you know how to use a computer? 10. How do you want the new system to help you? 2. SUMMARY Though this company uses a manual system, its sales are very high and they receive more and more customers each year. Miss Michaels handles everything including employing assistances. She keeps all her appointments in a book and all her stock purchase in a different book. She writes down receipts for her customers and also keeps a record of the receipts that she has given out. She would like her business to be computerized one day when she has enough profit. She also knows how to use computer and therefore she would have no problem in using them. The new system to be developed is a system that covers everything in the business, including its finance, customers, appointments and others. Everything from the old system is going to be transferred to the new system. If this system works without fail, it is possible, in the near future, to update everything that has been stored in the computer system. Also in the new system, information will be typed directly into the computer and all kinds of calculations will be done on the computer as well. SOFTWARE After I described all kinds of software to Miss Michaels, she decided to use Microsoft Access 2000 in the new system. She said that she would also like to use Microsoft word and Excel 2000. HARDWARE Miss Michaels said she would like to buy a computer that is Window ’00. She would be using an inkjet printer, which is pretty fast, to print out what she needs. Miss Michaels would like to buy an Intel Inside Pentium 11. I advise her to do so because this kind of computer is quite fast when using. USER LEVEL OF INFORMATION TECHNOLOGY SKILLS Miss Michaels has gone to a computer college, and therefore she is very familiar with the layout of the keyboard. She would have no trouble with the new system. She also learnt a little about some of the hardware on computers and therefore she would have no problem in using Microsoft Access. Miss Michaels has requested to use Microsoft Access; therefore a database package would be needed for this. She will be using the most commonly used programming languages rather than any old or confusing one. Microsoft Access has all the requirements that are needed in the formation of the new system.

Haven't decided Essay Example | Topics and Well Written Essays - 750 words

Haven't decided - Essay Example Next, it explains the reason why the state of nature leads to war. Moreover, it defines the first, second, and third laws of nature and their interrelationships. Finally, it asserts that the role of coercive power allows people to obey the laws of nature. A law of nature refers to a general law that comes from human reason, wherein people are restricted from acting destructively against life, or from removing the means to protect life, and, at the same time, this law requires people to pursue self-preservation (Hobbes 80). This view of the law of nature indicates that reason follows the basic instinct for the preservation of human life above all, most especially, one’s life before others. Hobbes knows that people find it reasonable to want to protect their life; hence, it refers to a law of nature. The fundamental interest of people is to protect their life, although the means to attaining it can vary. Following this reason in the state of nature inevitably leads to war because of the perceived belief that people have a right to defend themselves or to attack others for the goal of promoting their personal interests. Hobbes believes that people, by nature, are competitive and selfish. For instance, a king who has a piece of la nd may naturally want to expand it to improve his wealth and power. As a result, he will go to war with another king or any other people or group who possess land. The law of nature compels him to go to war. Nevertheless, the same law of nature suggests that people can also value their self-preservation by agreeing on peace, which also protects their lives and allows them freedom to pursue other rights. A king who does not want war may say to another king who desires war that he is willing to yield power to the latter. In this case, the former king uses reason to preserve his right to life without necessarily resorting to

Clark Construction Group Essay Example | Topics and Well Written Essays - 500 words

Clark Construction Group - Essay Example Knowledge sharing (K-sharing), moreover, can result from the formation of communities of practice that can derive and share critical knowledge for making important strategic decisions (Dalkir & Liebowitz, 2011, p.4). Knowledge management (KM) is important for examining the external competitive environment of Clark Construction Group, LLC (CCG). CCG has a century of experiencing in construction, particularly in building landmarks. It has already built a number of important structures such as the Boston Convention and Exhibition Center, Dulles International Airport, and FedEx Field, the home base of the Washington Redskins. Clark Construction is involved in offering consultancy services to commercial, institutional, and heavy construction customers. It can give construction management, design/build, and general contracting services. It can build convention centers, sports facilities, production plants, water treatment plants, highways and bridges, and high-rise apartments. KM is significant for CCG because the more that it knows about its customers, products, technologies, competitors, markets, and their connections, the more that it can perform better. Linking knowledge management and business strategy, however, is a difficult process that requires a strong link between KM theories and KM practices (Baskerville & Dulipovici, 2006). Not all executives are effective in expressing the connection between their companies’ intellectual sources and skills and the firm’s competitive strategy. With a wide portfolio and high number of employees, CCG faces the difficulty of creating an effective organization-wide K-sharing system. CCG should develop strategic models that help link its knowledge resources, technologies, and processes to business strategy through using pragmatic KM theories for knowledge management to be pragmatic, theoretically-sound

Flag Essay Example | Topics and Well Written Essays - 750 words

Flag - Essay Example Jennifer de Poyen is both a writer as well as visual artist. She was a critic and journalist for the San Diego Union Tribune, writing about theater and dance. After graduating from McGill University, she studied journalism and finally graduated from Stanford University. In her book â€Å"Seeing Stars and Stripes† she criticizes the attitude of the Americans towards their national flag ever since the catastrophic incident of the 911. She explains how the American citizens treat the flag because of all the gruesome incidents that had taken place ever since. Jennifer de Poyen was triggered to paint the U.S. national flag for one of her painting assignments, but soon she realized that her interest in the flag was not academic but was more sentimental in nature. In her book â€Å"Seeing Stars and Stripes†, she recalls the days before the 911 incident when the U.S. national flag stood as a proud symbol of Liberty, Fraternity and Peace. The citizens respected and honored their flag and held it in high esteem by hoisting it on Independence Day and other important political holidays. The proud waving of flags was meant to show their love, solidarity and patriotism for America. However, Poyen states that a major reactionary shift or change in the American sentiment towards the national flag occurred ever since the catastrophe of the 911. She writes vehemently on the aftermath and states that though many people took comfort in the national flag after the 911 incident, she and many others view the flag from a different angle. According to Poyen, the fear of terrorist attacks and the helplessness to avoid such acts was brought on by the subsequent acts of the U.S. government. In particular, she makes mention of John Ashcroft’s vengefully repressive department of justice. The display of the stars and stripes evidenced a reactionary shift in sentiment of all Americans. Poyen recalls that horrendous day when thousands of innocent people lost their lives

Regulatory Measures Research Paper Example | Topics and Well Written Essays - 1000 words

Regulatory Measures - Research Paper Example Regulatory measures are guidelines set to control irregularities in organizations for the efficiency in their operations. The regulatory measures in the corporate world are meant to implement the ethical conduct in organizations. First is the Federal Sentencing Guidelines for organizations which involves an effective compliance program. The main objectives of the FSGO are to work aggressively to deter unethical acts, self-monitor, and police, and punish those members of organizations who engage in unethical behavior. There are four considerations made in sentencing of organizations. One is that the court orders the organization to remedy any harm caused by the offense. The second is that in the instance the organization operated primarily for the criminal purpose, fines can be high to divest all the firm assets. The third consideration is that fines levied against the organization are based on the seriousness of the offense and organization culpability. The fourth involves probation for an organization defendant to ensure there is reduced future criminal conduct.The FSGO has tried more than 280 cases. It is evident that the most frequent offenses include antitrust offenses, tax violation, fraud and environmental. Since the implementation of FSGO, 91 percent of organizations have pleaded guilty of various offenses. Statistics shows that 65 percent were placed on probation. The probation may be costly to the firms as consultants may be required by the court to improve monitoring activities.

Why social network industry has no inventory and large cash in Essay

Why social network industry has no inventory and large cash in balacesheet - Essay Example Lack of need for inventory therefore explains absence of inventory from accounts of companies in the industry. The industry is also profitable, based on trend in technology that makes its products marketable and low costs. These lead to high proceeds and therefore high value of cash and cash equivalents and $ 3.323 million for Facebook in the year ended 2013 and $ 0.841 million for Twitter in the same period are examples. The industry is also oligopolistic, a factor that concentrates proceeds among few players. Consequently, cash and cash equivalents have to be high per player, compared to values in competitive industries in which many players share the markets’ proceeds (Albarran, 2013). The types of products that the industry offers, which do not require inventory for production, maintenance, or delivery explains lack of inventory while high profitability and oligopolistic nature of the industry explains the high value of cash and cash equivalents that firms report in the

Industry and the united states Essay Example | Topics and Well Written Essays - 1500 words

Industry and the united states - Essay Example The hand made products were then replaced by the factory products thus making them more accessible and more affordable to the Americans. The process of industrial revolution started in Great Britain when machinery was invented to replace human labor while fossil fuel to replace wind, water and wood (Alam 23). The full impact industrialization was fully felt when the use of machine spread to other corners of the globe in around 1800AD. This led to comprehensive rises in production capacity that affected all the basic human needs from food production, housing and clothing among others. Industrial revolution opened the American economy to merge with the world economy thus initiating the exchange of goods and services between them and different countries. These also paved ways for the establishment of economies, which promoted their businesses and made them to expand and conquer the global economy. The ability of the Americans to dominate the seas allowed their merchants to displace othe r from the world trade system thus benefiting them greatly. The creation of the world economy was a result of industrialization that greatly benefited the Americans as they get ready market for their goods, most of which were of superior quality (Vitiello 21). Industrialized Lives Industrialization prompted a movement for rural life to urban life resulting to urbanization in the American states. Others who could not sustain the lavish urban life remained in slums resulting in the development of social classes and segregation of individuals. The introduction of new technology in areas of agriculture resulted in improvements in production of foods and increased trade. The tools produced from industries provided the platform for the Americans to increase their production techniques in their farming fields. The average women in America also took advantage of the opportunities presented by industrialization in America to advance socially, economically and politically (Cancian, Goodman & Smith, 14). They left the traditional women chores of cooking meals, and taking care of other household duties to engage in business and to work in the industries. The demands of workers for the factories initiated women's empowerment programs to enable them work in these factories in the same capacity as men. Women got a glimpse of the life at work, compared it with the traditional household duties, and resulted to a new dimension in family relationships. The industries also took advantage of the situation and reduce the wages since women worked for lower wages than men. This initiated the idea that women are of same competency as men and they begin to advocate for equal opportunity with men in workplaces. Industrialization led to segregation of people into different age groups especially through the blacks and the whites. The blacks who are the minority were often looked down upon at the expense of the whites with respect to the opportunities that were availed by industries. Areas dominated by the white population got attention form the government than those dominated by other races. The Native American thus greatly benefited from government incentives at the expense of the black population (Wythe 11). Industry and Population Growth The entrance of industries saw a sharp increase in population growth in the United States. The population in the United Sta

The Donation of Constantine Essay Example for Free

The Donation of Constantine Essay The Donation of Constantine has been considered a forgery, especially since 1440 A. D. by Lorenzo Valla in his Declamatio: â€Å"So all these are yours, supreme pontiff? And it is your purpose to recover them all? To despoil all kings and princes of the West of their cities or compel them to pay you a yearly tribute, is that your plan? † (Valla, 27) â€Å"The Donation† is a very controversial document that became an instrument used by the Papacy to ‘officially justify’ its political power and control. This fraudulent document has been thought to have been written 5 centuries later, between 750 and 800 A. D. The basis of the document itself was the transfer of power from Constantine to Pope Sylvester when Constantine converted to Christianity by baptism in 324 A. D. : â€Å"So the pontiffs, who are the representatives of that same chief of the apostles, should obtain from us and our empire the power of a supremacy greater than the earthly clemency of our imperial serenity is seen to have had conceded to it, (†¦)And we ordain and decree that he shall have the supremacy as well over the four chief seats Antioch, Alexandria, Constantinople and Jerusalem, as also over all the churches of God in the -whole world. And he who for the time being shall be pontiff of that holy Roman church shall be more exalted than, and chief over, all the priests of the whole world† (Donatio Constantini) The reality, however, was that Constantine had been baptized later in 337 A. D. , by the Bishop of Rome. The donation in question consisted in surrendering the imperial insignia, the Lateran Palace, and the Roman and Italian territories. Besides, Rome was the capital of the great Roman Empire and the seat of the Apostles. So, the idea was that these Bishops of Rome, the representatives of Christ, should inherit Rome and its seat. In the beginning, the Bishop of Rome at the time of Constantine was not a very powerful public figure. Nevertheless, he benefited from his closeness with Constantine who had been in Rome to quietly and gradually assert authority as the head of the Emperor’s religion. (Williams, 522) The rise of the predominance of the Bishops of Rome ‘owning Rome and Christianity’ was subsequently supported by different rulers like Theodosius the Great who instituted a law that stated that any nation seeking the protection of the Pope in Rome would have to become a Christian nation. (Williams, 523) Unfortunately, numerous upheavals in power in the territories surrounding Rome became evident when pagan nations moved into Britain; Arian Kings moved into the remaining West while the Lombards established their domination next door to Rome. They were not the only threat to the authority of the Pope of Rome. At the same time, the emperor of Constantinople had been an enemy of the Pope; the emperor had even tried to assassinate him. (Williams, 524) The only way for the Pope (Stephen II or III) to secure his power was to enlist the help of a powerful ruler with whom he could forge an alliance. This ruler was the Frankish king Pepin III, nicknamed â€Å"Le Bref,† French for â€Å"the Short. † Pepin the Short became an ally against the Lombards who were dangerously threatening to take over all the Italian territory. In order to get the help from the Frankish king, Stephen traveled through the Alps all the way to Gaul where he anointed Pepin as well as his two sons Carloman and Charlemagne. Subsequently, Pepin and his two sons battled the Lombards, beat them, and took over their territory, formerly a Byzantine territory. In order to fulfill their alliance, Pepin gave this territory to Stephen in the Donation of Pepin, freeing Rome from Byzantine control. This conferred authority over these territories was the beginning of the papal states, dramatically increasing the political influence and religious power of the papacy. The papal power was confirmed and supported by Charlemagne. In 799, Pope Leo III had been mistreated by the Romans and sequestered. Charlemagne came to his aid and Leo crowned him emperor on December 25, 800 A. D. Charlemagne became the renewer of the Western Roman Empire and kept up his father’s relations with the Pope while becoming his protector. Charlemagne was a ruler always at war for most of his reign and conquered many lands like Saxonia, forcing the pagan population to embrace Roman Catholicism. (Ganhof, 220) (Becher, 19-81) Conclusion The ascension of Charlemagne to the throne originated from his father’s alliance with the papacy. Around 750 A. D. , the Donation of Constantine falsely validated the Pope’s authority on Rome and the Italian territory. This authority was confirmed and supported by Charlemagne whose loyalty to the Pope earned him the imperial seat of the Western Roman Empire. He was crowned in 800 A. D. by Pope Leo III. Works Cited Valla L. Discourse on the Forgery of the Alleged Donation of Constantine. Trans. by Christopher B. Coleman. Scanned Proofread by Jonathan Perry. New Haven: Yale University Press 1922. Hanover Historical Texts Project. 2001. Donatio Constantini. 750-800AD. The Medieval Sourcebook. The Fordham University of Medieval Studies. July 22, 2006: December 3, 2006. Williams SH. The Historian’s History of the World: A Comprehensive Narrative of the Rise and Development of the Roman Empire. History Association Publication, 1904. Ganshof, F. L. The Carolingians and the Frankish Monarchy: Studies in Carolingian History, trans. Janet Sondheimer, Ithaca, N. Y. : Cornell University Press, 1971. Becher, M. Charlemagne, trans. David S. Bachrach, New Haven: Yale University Press, 2003.

MTEF Reform in Bangladesh Analysis

MTEF Reform in Bangladesh Analysis Chapter 1: Introduction 1.1 Background This dissertation studies the MTEF (Medium Term Expenditure Framework) reform in Bangladesh. The MTEF was introduced in 4 ministries including Ministry of Education from 2005-06, named as MTBF (Medium Term Budgetary Framework). In the following year it included Ministry of Primary and Mass Education and Ministry of Health and Family Welfare. All other ministries will be brought under this framework in near future. The focus of this study is to explore the effect of introducing the MTEF in education and health budgets, explain the difference between the MTEF and traditional budgetary system in the formulation and execution of budget, analyze the effectiveness and efficiency of budgetary spending due to adopting the MTEF in the education and health sectors considering the three outcomes (maintaining fiscal discipline, promoting allocative Efficiency and enhancing operational efficiency) of public expenditure management (PEM) and finally to comment on whether improvements were achieved or not due to adopting the MTEF. This chapter outlines the relevancy of the study, the research questions to be answered in the subsequent chapters, methodology and analytical framework, limitations of the study and finally the presentation structure. 1.2 Rationale of the Study The main objective of formulating a budget under the MTEF is to link the budgetary allocations with governments policies, priorities. This is for ensuring efficient utilisation of limited public resources, which will enhance pro-poor growth and poverty reduction. One of the ‘policy priority triangles set out in countrys Poverty Reduction Strategy Paper (PRSP, 2005) is human development. So, Education and health sectors have been attached to top priority on investment by the Government. 1 According to MTBF (2005-06, p-01), ‘The Medium Term Budgetary Framework (MTBF) is a new budgeting approach generally known as the Medium Term Expenditure Framework (MTEF). Here, no basic difference between MTEF and MTBF has been stated. So, the term ‘MTEF will be used ubiquitously in this dissertation except quoting the references where relevant. These two sectors account for almost 20% of the total government expenditure each year in Bangladesh. The MTEF has been implemented in these two sectors since 2006 and many of the government policy objectives are linked with them. It is necessary to review the performance of the MTEF so that the output could be infused into ongoing works and corrective actions can be taken to planned activities accordingly. Thus, it seeks to investigate the impact of the MTEF on budgetary system of these two sectors. 1.3 Research Questions For this paper, the research questions are: 1. To what extent MTEF led to changesa in the formulation and execution of education and health budgets? 2. Has MTEF improved the effectivenessb and efficiencyc of budgetary expenditure on education and health? a. Mainly three types of changes- institutional, process (procedure) and technical (technological). b. Effectiveness is about how far does the activity (here MTEF) achieve its objective- and the objective itself is greater allocative efficiency. c. Efficiency here means at what cost was that result achieved, i.e. how many additional resources were used up in adopting MTEF (Here it means operational efficiency). 1.4 Broad Methodological Approach The analysis is purely desk- based. Secondary information sourced from review of literatures on the MTEF of different countries and other related articles of OECD, IMF, World Bank. UNICEF, PEFA, ADB, UNDP comprising as assessment and analysis of available documents on the MTEF and related processes. To answer the research questions data of national budget from 2001t o 2010, documents on the MTEF from 2006 to 2010, monthly fiscal report from 2004 to 2008- Finance Division, Ministry of Finance (MoF), Bangladesh Economic Review 2003-2008, IRBD by CPD (Centre for Policy Dialogue) from 2004- 2010, Public Expenditure Review on health- 2007, Bangladesh Bureau of Statistics, Sector wise budgets from Ministry of Education, Ministry of Primary and Mass Education, Ministry of Health and Family Welfare are used. Data from national budgets, BER, MTBF and PER played the key role to answer the research questions. Information was collected from interviewing few relevant staff of the MoF and consulti ng published documents and databases available in the Internet. The analysis is both qualitative and quantitative depending on the availability of the relevant data. 1.4.1 Analytical Framework 1) To answer the first question regarding changes due to adopting MTEF in Bangladesh, three elements will be analyzed institutional change, procedural change and technical change and this analysis will try to differentiate the qualitative changes took place due to adopting MTEF over the traditional budgeting system in relation to those three elements. 2) The MTEF budgets of education and health will be assessed taking into account the three basic elements of PEM (Public Expenditure Management) maintaining fiscal discipline, promoting allocative efficiency and enhancing operational efficiency (Schick, A, 1998) to get the answer of the second question concerning improvement in effectiveness and efficiency of budgetary spending after MTEF. Fiscal discipline, allocative efficiency and operational efficiency are interdependent (DFID, 2001). Allen Schick (1998, p. 2) argued that the lack of fiscal discipline leads to improper resource allocation and operates inefficiency. So, fiscal discipline promotes allocative and operational efficiency. MTEF sought to strengthen those three outcomes. Therefore, the effectiveness and efficiency of budgetary spending is improved when those three basic elements are achieved. The following criteria/ principles will be analysed to reveal the experiences of attaining those three basic elements Source: The above criteria in the table are generated on the basis of the literature of Schick, A (1998), World Bank (1998), DFID guidelines (2001) 1.4.1.1 Criteria setting The aim is to find out some criteria that influences the three objectives of PEM as well as matches with the ‘MTEF objectives of Bangladesh (discussed in chapter- 3..) so that the impact of the MTEF can be assessed. The analytical framework is adapted and it is mainly based on the literature of ‘Schick, A (1998), A Contemporary Approach to Public Expenditure Management, ‘World Bank (1998), Public Expenditure Management Handbook, DFID guidelines (2001) and some other empirical evidences (discussed in chapter- 2). Some other relevant criteria are not examined mainly due to data non- availability of appropriate data. For example, improvement in accountability and transparency relates to operational efficiency is not analysed due to data limitation and relevant information unavailability. A simple cross- section data is presented in tabular form where it is relevant in addressing the research questions. 1.6 Limitations The MTEF is now at its earlier stage in Bangladesh and no formal review or comprehensive assessment has been made on this new budgetary process. Sufficient information is not available and current and reliable data are also unobtainable. So, there is much reliance on government budgetary documents that cannot always be testified by evidences from other sources. 1.7 Presentation Structure Chapter 2 provides literature review on theoretical concept of MTEF, budgetary reforms followed both in developed and developing countries and assessments of the impact of the MTEF in those countries using the analytical framework specified for answering question two. Chapter 3 illustrates MTEF reform in Bangladesh and analysis of the traditional budgetary process and MTEF in view of the changes took place due to adopting MTEF to get the answer of question 1. Chapter 4 focuses on the assessment of impact of MTEF on education budget to get the answer to question-2 Chapter 5 focuses on the assessment of impact of MTEF on health budget to get the answer to question-2 Chapter 6 presents the conclusion where all the research questions are summarized. Chapter 2: Literature Review This chapter aims to explore various criteria/ principles that will be used to judge the performance of the MTEF in line with the three basic indicators of the public expenditure management (PEM). With this end in view, it provides literature review on theoretical concept of the MTEF, the theoretical explanation regarding the relationship between the MTEF and the public expenditure management (PEM). It also examines the empirical studies on the MTEF of different countries to reveal the different criteria/ conditions that were set to assess the role of the MTEF in promoting the efficiency and effectiveness of public expenditure. Finally it brings together some criteria that will be used to develop the analytical framework to assess the impact of the MTEF on education and health budget (the title of the dissertation) in Bangladesh. 2.1 The Theoretical Background 2.1.1 Concept of the MTEF The MTEF (Medium Term Expenditure Framework) is defined as an approach ‘designed specially to link planning, which has a medium term outlook, with the annual budget, and, as a consequence, to link budgetary expenditure more systematically with socially desired outcomes, (ADB, 2002, p-1). On the whole, MTEF integrated policy, planning and budgeting and allows expenditure to be ‘driven by policy priorities and disciplined by budget realities (World Bank, 1998). So, MTEF is a multiyear rolling expenditure under which a realistic projection of revenue receipts and expenditure is prepared over a three to five year period and spending priorities are set with reference to the Governments policy objectives and thus it provides a clear foundation for the annual budget. Under the MTEF, over a three year period, first year estimate is considered as budget, two outer years estimates as indicative figures. In the following year, the MTEF rolls forward and a new forward estimate for an other year is added. After necessary adjustment, the second year forward estimate is considered as budget as it becomes first year for the next MTEF. Figure 2.1: Rolling Principle of the MTEF (Source: ODI, 2002, p- 5) In many countries, the MTEF is implemented at two key levels, at the central government level which is referred to as the ‘top- down approach and at the spending agencies level, referred to as the ‘bottom- up approach (World Bank, 1998, p-40). In the ‘top- down approach, Ministry of Finance identified the ‘resource envelops (which is referred to as the indicative expenditure ceiling) and allocate those to the line ministries in view of their relative need. In the ‘bottom- up approach, line ministries or sectoral agencies formulates and estimates the actual and projected costs of the spending programmes within the spending limit for the medium term by examining the sectoral objectives and activities (Houerou and Taliercio, 2002, p-2). Table 2.1 Seven Stages of the MTEF Source: Adapted;[PEM Handbook (World Bank, 1998a: 47-51) cited in N.Oyugi. L, (2008, p-3, 4) and Houerou and Taliercio, (2002, p-3)] Annexure- 2 2.2 A General Overview of the Empirical Literature Many developed countries like UK, Australia, New Zealand, Austria, Sweden, Germany, USA are practising multi- year budgeting. The MTEF of UK maintains a firm consistency in controlling public expenditure having ‘focused on outcomes and efficient service delivery (HM Treasury, 2007). World Bank, DFID and other Aid agencies influenced many developing and transitional countries to initiate series of reforms (Wyane, 2005). The MTEF is introduced in more than 25 countries in Asia, Africa (e.g., Benin, Cameroon, Burkina Faso, Ghana, Malawi, Rwanda, South Africa, Tanzania, Uganda, Namibia, Kenya, Zambia) Latin America and Eastern Europe. In Asia, MTEF has already been introduced in Nepal, Pakistan and Bangladesh. Almost all the developing countries have 3 years MTEFs except Mozambique (6 years) and South Africa (4 years) (Houerou and Taliercio, 2002). Most of the countries integrated development and non- development expenditure in the MTEF except Guinea and Rwanda (only recurrent budget). In Kenya, Tanzania, South Africa, Uganda, civil society representatives participate in Sector Expenditure Frameworks (SEFs) preparing process (Houerou and Taliercio, 2002). Suriyaarachchi (2004) argued that Nepal has improved in development budget formulation and execution after intro ducing MTEF in Fiscal Year 2002-03. Assessments on the MTEF in many African countries are carried out considering the organizational change and procedural change rather than assessing the progress achieved through implementing the MTEF (Bird, A, 2003; Holmes and Evans, 2003; Jennes. G, 2003; Carlier. K, 2003; Short. J, 2003) 2.3 The MTEF and the public expenditure management (PEM) ADB (2001) suggested that ‘Public expenditure management (PEM) is the latest approach that emphasizes on achieving the desired policy outcomes through public sector budgeting. PEM considered expenditure as an instrument to produce optimal output whereas conventional budgetary process sets focus on spending as an input. PEM emphasizes on three main outcomes in budgetary system. The objectives of PEM are to maintain fiscal discipline, to promote allocative efficiency and to enhance operational efficiency (World Bank, 1998a cited in DFID, 2001, p-8). Allen Schick (1998, p-2) describes three basic elements of PEM as follows: 1. Aggregate fiscal discipline , which usually means that the public spending limit should not exceed the total revenue (spending in accordance with the affordability) and should be ‘sustainable over the medium-term and beyond (ibid, p-2). 2. Allocative efficiency , which refers to the condition that public spending, should be prudent. ‘Expenditure should be based on government priorities and it should be directed to the most beneficial programmes and activities that ultimately increase the effectiveness of the budgetary spending. It means that the allocation is better targeted shifting from ‘lesser to higher priorities and from less to more effective programs (ibid-2). 3. Operational efficiency means getting the best value of public money. Quality of the public services should be reasonable and it should be given at the lowest possible cost (ADB, 2001, p-1). According to Fjeldstad et al. (2004 p.2) cited in N.Oyugi. L, (2008, p- 2), The objectives of MTEF are : to maintain ‘aggregate fiscal discipline to promote ‘resource allocation to strategic priorities (allocative efficiency) to enhance ‘efficient and effective use of resources (operational efficiency) It suggests that there is a close connection between MTEF and PEM objectives. 2.3.1The MTEF and improvement in effectiveness and efficiency of budgetary expenditure ADB suggested that ‘the MTEF is one mechanism through which a PEM system can be operationalzed (2001- issue- 2, p-4). So, the improvement in effectiveness and efficiency of budgetary expenditure depends on to what extent the MTEF is sought to strengthen the PEM objectives. Fiscal discipline, allocative efficiency and operational efficiency are ‘interdependent (DFID, 2001). Allen Schick (1998, p. 2) argued that the lack of fiscal discipline leads to improper resource allocation and operational inefficiency. So, fiscal discipline can promote both allocative and operational efficiency. Fiscal discipline is maintained when implementation of budget ensures that actual expenditure does not exceed the spending limit and even when the increase in spending (% as a share of GDP) is consistent with the increase in revenue each year (Schick, A, 1998, p. 12, 67). So, two criteria- conformity with the spending limit and consistency in the trend of sectoral expenditure influence fiscal discipline. Allocative efficiency means the ability of the government to distribute resources considering the effectiveness of public programmes in accordance with its strategic objectives or policy planning. It is the capacity to reallocate resources from old to new priorities and from less to more effective programmes. Delegation of major allocative responsibility to sectoral ministries also promotes allocative efficiency (ibid, p. 17, 90). So, four criteria- change in sectoral allocation, strategic resource allocationlinked to policy planning, spending in priority areas/ programmes anddevolution of allocative responsibilities to line ministries influence allocative efficiency. MTEF offers greater predictability of fund since it establishes ‘baseline budgets for the upcoming years (while one year budget cannot) and thus improves operational efficiency (ADB, 2001- issue- 2, p-4). World Bank (1998) argues that predictability of funds (assurance to spending agencies as to when and where the resources will be available) is one of the major factors that influence operational efficiency (p- 28). Operational efficiency put emphasis on output and outcomes rather than input (Schick, A, 1998, p. 21). So, two criteria- greater predictability of public funds and progress in achieving output targets influence operational efficiency. 2.3.2 Evidence from Cross-country Studies This is to explore what criteria/ characteristics are set out by different countries to assess the impact of MTEF with respect to three levels of PEM outcomes. However, most of the studies are found to use one or more of the following criteria. Reducing fiscal deficit Since the adoption of the MTEF, Malawi reduced its fiscal deficit from 15% of GDP to 5% in the 1998/ 1999 budgetary- year and a further reduction to 4% in 1999/ 2000. So, it achieved some progress in reducing fiscal deficit (Anipe et al., 1999, p. 15). Adequate information availability In Cambodia, the MTEF was introduced in two ministries (education and health) and while preparing the sectoral expenditure for 2003-2005, health ministry had inadequate information regarding user fees and other payments, which in turn prevented from making a realistic estimation (Dom et al., 2003, p. 30). Above two criteria are concerned with aggregate fiscal discipline. Strategic resource allocation linked to policy, planning In case of Ghana, the MTEF was adopted in 1999; the resources were allocated in line with government development policy documents, e.g. ‘Ghana Vision 2020 (Anipa et al., 1999, p-21). The MTEF in Uganda achieved a considerable success in integrating the PEAP (‘Poverty Eradication Action Plan) within the Budgetary process and expenditure planning is carried out considering PEAP at the central and local government levels (Bird A, 2003). Change in sectoral allocation In Uganda, actual spending increased from 19.8% of total expenditure to 26.9% in 1998/99 (Bevan and Palomba, 2000, p. 18). In Benin, budgetary allocations had increased significantly to the ‘priority sector since 1998. Recurrent budget for education was 27.4% of the total expenditure in 1998 and it increased to 39.5% in 2001 and capital budget was 4.5% of the total expenditure in 1998 and that increased enormously to 40.7%. Allocations towards the health budget have increased from 1.4 percent of GDP in 1998 to 2.3 percent of GDP in 2001 (Carlier K, 2003, p. 23-24). Greater responsibility to line ministries The MTEF in Ghana promoted allocative efficiency as line ministries enjoying ‘greater responsibility for allocating resources to priority activities which ensures effective and efficient use of limited resources (Anipa et al., 1999, p- 7). Improvement in budgetary classification The MTEF in Malawi promotes allocative efficiency as it improved in budgetary classification by adopting activity- based budgeting that reviews the on- going programmes and creates sub- programmes to specify the activities (ibid, p. 12-25). From the above analysis it is evident that three criteria- strategic resource allocation linked to policy planning, change in sectoral allocation, improvement in budgetary classification are relevant to allocative efficiency and greater responsibility to line ministries is concerned with both allocative and operational efficiency (discussed in section 2.1.3). Fund predictability In Malawi, the allocation for health sector was 20.7% of the total development budget for the 1996/1997 fiscal year, but the actual release was only 3.6% of the development expenditure (Oxford Policy Management, 2000, p. 4). Reducing the deviation between budget and actual spending In case of Tanzania, from 1995 to 1998, the average BDI (Budget Deviation Index) was equal to 33% before introducing the MTEF and after the MTEF since 1999, it was reduced to 25% (Houerou and Taliercio, 2002, p. 21). Improvement in accountability and transparency In Namibia, MTEF has improved transparency as the framework explains inputs required for all programmes and expected outcomes. It also increased accountability because public has the access to the information regarding government priorities set in the medium term framework (N Oyugi L, 2008, p-12). The above two criteria are relevant to operational efficiency as discussed earlier. 2.4 Findings The country assessments of the MTEF indicate that all types of criteria/ conditions were not used by any single country to assess the impact of the MTEF. From the above analysis, the following key criteria/ principles can be brought together which appear to be important to examine the MTEF outcomes at three levels- fiscal discipline, allocative and operational efficiency. In the next chapter, the changes due to adopting the MTEF in the education and health budget will be examined. Asian development bank institute, 2005 http://www.adbi.org/files/2005.09.05.cpp.budget.classification.pdf Chapter 3: Changes due to the MTEF in Bangladesh This chapter addresses the first research question of Chapter- 1 which refers to the changes took place because of the MTEF introduced in the education and health budget. For this, it focuses on the budgetary reforms in Bangladesh. Experiences with the introduction of the MTEF are discussed and finally the changes due to adopting the MTEF (the traditional versus the MTEF) have been analysed. 3.1 Why the MTEF in Bangladesh Before the MTEF, budgets were prepared by making arbitrary incremental changes to the preceding years allocation. No strategic planning was present in budgetary process, non- development and development budgets were prepared separately and emphasis was laid on input rather than output (BCAS-2006/09, p. 53). Therefore, to enhance the credibility of the budget, to face the strategies set out in the PRSP with the macroeconomic framework and to ‘create a more disciplined, dynamic, efficient and modern public financial management system (MTBF-05/06, p. i), the MTEF was introduced. 3.2 Budgetary reforms and the MTEF in Bangladesh Bangladesh is a densely populated developing country which has a less public spending as a share of GDP (Socio- economic indicators are shown in Appendix- 1 ). For the effective and efficient use of scant resources, important reforms have been carried out in public financial management since 1990s. According to World Bank, ‘Bangladesh re-emerged as a democracy, successfully restarted reforms on critical fronts while ensuring sound macroeconomic and fiscal management (BCAS, 2006/09, p-9). A committee on Reforms in budgeting and Expenditure Control (CORBEC) was formed in March 1990 and this committee identified a number of problems including budgeting procedure, budget classification, budget presentation, separate non- development (recurrent) and development (investment) budgets preparation, emphasis laid on the inputs rather than outputs, etc. It was also difficult to identify the flow of funds as non- development and development budgets used separate classification systems and that was not computerized. To implement the recommendation of CORBEC, RIBEC (Reform in Budgeting and Expenditure Control) was formed with the financial suppo rt from the DFID (Department for International Development). A detailed operational unit wise and economic code wise classification chart was prepared and published, financial rules and reporting systems were upgraded and large number of Government officials were trained through the RIBEC from Ph MTEF Reform in Bangladesh Analysis MTEF Reform in Bangladesh Analysis Chapter 1: Introduction 1.1 Background This dissertation studies the MTEF (Medium Term Expenditure Framework) reform in Bangladesh. The MTEF was introduced in 4 ministries including Ministry of Education from 2005-06, named as MTBF (Medium Term Budgetary Framework). In the following year it included Ministry of Primary and Mass Education and Ministry of Health and Family Welfare. All other ministries will be brought under this framework in near future. The focus of this study is to explore the effect of introducing the MTEF in education and health budgets, explain the difference between the MTEF and traditional budgetary system in the formulation and execution of budget, analyze the effectiveness and efficiency of budgetary spending due to adopting the MTEF in the education and health sectors considering the three outcomes (maintaining fiscal discipline, promoting allocative Efficiency and enhancing operational efficiency) of public expenditure management (PEM) and finally to comment on whether improvements were achieved or not due to adopting the MTEF. This chapter outlines the relevancy of the study, the research questions to be answered in the subsequent chapters, methodology and analytical framework, limitations of the study and finally the presentation structure. 1.2 Rationale of the Study The main objective of formulating a budget under the MTEF is to link the budgetary allocations with governments policies, priorities. This is for ensuring efficient utilisation of limited public resources, which will enhance pro-poor growth and poverty reduction. One of the ‘policy priority triangles set out in countrys Poverty Reduction Strategy Paper (PRSP, 2005) is human development. So, Education and health sectors have been attached to top priority on investment by the Government. 1 According to MTBF (2005-06, p-01), ‘The Medium Term Budgetary Framework (MTBF) is a new budgeting approach generally known as the Medium Term Expenditure Framework (MTEF). Here, no basic difference between MTEF and MTBF has been stated. So, the term ‘MTEF will be used ubiquitously in this dissertation except quoting the references where relevant. These two sectors account for almost 20% of the total government expenditure each year in Bangladesh. The MTEF has been implemented in these two sectors since 2006 and many of the government policy objectives are linked with them. It is necessary to review the performance of the MTEF so that the output could be infused into ongoing works and corrective actions can be taken to planned activities accordingly. Thus, it seeks to investigate the impact of the MTEF on budgetary system of these two sectors. 1.3 Research Questions For this paper, the research questions are: 1. To what extent MTEF led to changesa in the formulation and execution of education and health budgets? 2. Has MTEF improved the effectivenessb and efficiencyc of budgetary expenditure on education and health? a. Mainly three types of changes- institutional, process (procedure) and technical (technological). b. Effectiveness is about how far does the activity (here MTEF) achieve its objective- and the objective itself is greater allocative efficiency. c. Efficiency here means at what cost was that result achieved, i.e. how many additional resources were used up in adopting MTEF (Here it means operational efficiency). 1.4 Broad Methodological Approach The analysis is purely desk- based. Secondary information sourced from review of literatures on the MTEF of different countries and other related articles of OECD, IMF, World Bank. UNICEF, PEFA, ADB, UNDP comprising as assessment and analysis of available documents on the MTEF and related processes. To answer the research questions data of national budget from 2001t o 2010, documents on the MTEF from 2006 to 2010, monthly fiscal report from 2004 to 2008- Finance Division, Ministry of Finance (MoF), Bangladesh Economic Review 2003-2008, IRBD by CPD (Centre for Policy Dialogue) from 2004- 2010, Public Expenditure Review on health- 2007, Bangladesh Bureau of Statistics, Sector wise budgets from Ministry of Education, Ministry of Primary and Mass Education, Ministry of Health and Family Welfare are used. Data from national budgets, BER, MTBF and PER played the key role to answer the research questions. Information was collected from interviewing few relevant staff of the MoF and consulti ng published documents and databases available in the Internet. The analysis is both qualitative and quantitative depending on the availability of the relevant data. 1.4.1 Analytical Framework 1) To answer the first question regarding changes due to adopting MTEF in Bangladesh, three elements will be analyzed institutional change, procedural change and technical change and this analysis will try to differentiate the qualitative changes took place due to adopting MTEF over the traditional budgeting system in relation to those three elements. 2) The MTEF budgets of education and health will be assessed taking into account the three basic elements of PEM (Public Expenditure Management) maintaining fiscal discipline, promoting allocative efficiency and enhancing operational efficiency (Schick, A, 1998) to get the answer of the second question concerning improvement in effectiveness and efficiency of budgetary spending after MTEF. Fiscal discipline, allocative efficiency and operational efficiency are interdependent (DFID, 2001). Allen Schick (1998, p. 2) argued that the lack of fiscal discipline leads to improper resource allocation and operates inefficiency. So, fiscal discipline promotes allocative and operational efficiency. MTEF sought to strengthen those three outcomes. Therefore, the effectiveness and efficiency of budgetary spending is improved when those three basic elements are achieved. The following criteria/ principles will be analysed to reveal the experiences of attaining those three basic elements Source: The above criteria in the table are generated on the basis of the literature of Schick, A (1998), World Bank (1998), DFID guidelines (2001) 1.4.1.1 Criteria setting The aim is to find out some criteria that influences the three objectives of PEM as well as matches with the ‘MTEF objectives of Bangladesh (discussed in chapter- 3..) so that the impact of the MTEF can be assessed. The analytical framework is adapted and it is mainly based on the literature of ‘Schick, A (1998), A Contemporary Approach to Public Expenditure Management, ‘World Bank (1998), Public Expenditure Management Handbook, DFID guidelines (2001) and some other empirical evidences (discussed in chapter- 2). Some other relevant criteria are not examined mainly due to data non- availability of appropriate data. For example, improvement in accountability and transparency relates to operational efficiency is not analysed due to data limitation and relevant information unavailability. A simple cross- section data is presented in tabular form where it is relevant in addressing the research questions. 1.6 Limitations The MTEF is now at its earlier stage in Bangladesh and no formal review or comprehensive assessment has been made on this new budgetary process. Sufficient information is not available and current and reliable data are also unobtainable. So, there is much reliance on government budgetary documents that cannot always be testified by evidences from other sources. 1.7 Presentation Structure Chapter 2 provides literature review on theoretical concept of MTEF, budgetary reforms followed both in developed and developing countries and assessments of the impact of the MTEF in those countries using the analytical framework specified for answering question two. Chapter 3 illustrates MTEF reform in Bangladesh and analysis of the traditional budgetary process and MTEF in view of the changes took place due to adopting MTEF to get the answer of question 1. Chapter 4 focuses on the assessment of impact of MTEF on education budget to get the answer to question-2 Chapter 5 focuses on the assessment of impact of MTEF on health budget to get the answer to question-2 Chapter 6 presents the conclusion where all the research questions are summarized. Chapter 2: Literature Review This chapter aims to explore various criteria/ principles that will be used to judge the performance of the MTEF in line with the three basic indicators of the public expenditure management (PEM). With this end in view, it provides literature review on theoretical concept of the MTEF, the theoretical explanation regarding the relationship between the MTEF and the public expenditure management (PEM). It also examines the empirical studies on the MTEF of different countries to reveal the different criteria/ conditions that were set to assess the role of the MTEF in promoting the efficiency and effectiveness of public expenditure. Finally it brings together some criteria that will be used to develop the analytical framework to assess the impact of the MTEF on education and health budget (the title of the dissertation) in Bangladesh. 2.1 The Theoretical Background 2.1.1 Concept of the MTEF The MTEF (Medium Term Expenditure Framework) is defined as an approach ‘designed specially to link planning, which has a medium term outlook, with the annual budget, and, as a consequence, to link budgetary expenditure more systematically with socially desired outcomes, (ADB, 2002, p-1). On the whole, MTEF integrated policy, planning and budgeting and allows expenditure to be ‘driven by policy priorities and disciplined by budget realities (World Bank, 1998). So, MTEF is a multiyear rolling expenditure under which a realistic projection of revenue receipts and expenditure is prepared over a three to five year period and spending priorities are set with reference to the Governments policy objectives and thus it provides a clear foundation for the annual budget. Under the MTEF, over a three year period, first year estimate is considered as budget, two outer years estimates as indicative figures. In the following year, the MTEF rolls forward and a new forward estimate for an other year is added. After necessary adjustment, the second year forward estimate is considered as budget as it becomes first year for the next MTEF. Figure 2.1: Rolling Principle of the MTEF (Source: ODI, 2002, p- 5) In many countries, the MTEF is implemented at two key levels, at the central government level which is referred to as the ‘top- down approach and at the spending agencies level, referred to as the ‘bottom- up approach (World Bank, 1998, p-40). In the ‘top- down approach, Ministry of Finance identified the ‘resource envelops (which is referred to as the indicative expenditure ceiling) and allocate those to the line ministries in view of their relative need. In the ‘bottom- up approach, line ministries or sectoral agencies formulates and estimates the actual and projected costs of the spending programmes within the spending limit for the medium term by examining the sectoral objectives and activities (Houerou and Taliercio, 2002, p-2). Table 2.1 Seven Stages of the MTEF Source: Adapted;[PEM Handbook (World Bank, 1998a: 47-51) cited in N.Oyugi. L, (2008, p-3, 4) and Houerou and Taliercio, (2002, p-3)] Annexure- 2 2.2 A General Overview of the Empirical Literature Many developed countries like UK, Australia, New Zealand, Austria, Sweden, Germany, USA are practising multi- year budgeting. The MTEF of UK maintains a firm consistency in controlling public expenditure having ‘focused on outcomes and efficient service delivery (HM Treasury, 2007). World Bank, DFID and other Aid agencies influenced many developing and transitional countries to initiate series of reforms (Wyane, 2005). The MTEF is introduced in more than 25 countries in Asia, Africa (e.g., Benin, Cameroon, Burkina Faso, Ghana, Malawi, Rwanda, South Africa, Tanzania, Uganda, Namibia, Kenya, Zambia) Latin America and Eastern Europe. In Asia, MTEF has already been introduced in Nepal, Pakistan and Bangladesh. Almost all the developing countries have 3 years MTEFs except Mozambique (6 years) and South Africa (4 years) (Houerou and Taliercio, 2002). Most of the countries integrated development and non- development expenditure in the MTEF except Guinea and Rwanda (only recurrent budget). In Kenya, Tanzania, South Africa, Uganda, civil society representatives participate in Sector Expenditure Frameworks (SEFs) preparing process (Houerou and Taliercio, 2002). Suriyaarachchi (2004) argued that Nepal has improved in development budget formulation and execution after intro ducing MTEF in Fiscal Year 2002-03. Assessments on the MTEF in many African countries are carried out considering the organizational change and procedural change rather than assessing the progress achieved through implementing the MTEF (Bird, A, 2003; Holmes and Evans, 2003; Jennes. G, 2003; Carlier. K, 2003; Short. J, 2003) 2.3 The MTEF and the public expenditure management (PEM) ADB (2001) suggested that ‘Public expenditure management (PEM) is the latest approach that emphasizes on achieving the desired policy outcomes through public sector budgeting. PEM considered expenditure as an instrument to produce optimal output whereas conventional budgetary process sets focus on spending as an input. PEM emphasizes on three main outcomes in budgetary system. The objectives of PEM are to maintain fiscal discipline, to promote allocative efficiency and to enhance operational efficiency (World Bank, 1998a cited in DFID, 2001, p-8). Allen Schick (1998, p-2) describes three basic elements of PEM as follows: 1. Aggregate fiscal discipline , which usually means that the public spending limit should not exceed the total revenue (spending in accordance with the affordability) and should be ‘sustainable over the medium-term and beyond (ibid, p-2). 2. Allocative efficiency , which refers to the condition that public spending, should be prudent. ‘Expenditure should be based on government priorities and it should be directed to the most beneficial programmes and activities that ultimately increase the effectiveness of the budgetary spending. It means that the allocation is better targeted shifting from ‘lesser to higher priorities and from less to more effective programs (ibid-2). 3. Operational efficiency means getting the best value of public money. Quality of the public services should be reasonable and it should be given at the lowest possible cost (ADB, 2001, p-1). According to Fjeldstad et al. (2004 p.2) cited in N.Oyugi. L, (2008, p- 2), The objectives of MTEF are : to maintain ‘aggregate fiscal discipline to promote ‘resource allocation to strategic priorities (allocative efficiency) to enhance ‘efficient and effective use of resources (operational efficiency) It suggests that there is a close connection between MTEF and PEM objectives. 2.3.1The MTEF and improvement in effectiveness and efficiency of budgetary expenditure ADB suggested that ‘the MTEF is one mechanism through which a PEM system can be operationalzed (2001- issue- 2, p-4). So, the improvement in effectiveness and efficiency of budgetary expenditure depends on to what extent the MTEF is sought to strengthen the PEM objectives. Fiscal discipline, allocative efficiency and operational efficiency are ‘interdependent (DFID, 2001). Allen Schick (1998, p. 2) argued that the lack of fiscal discipline leads to improper resource allocation and operational inefficiency. So, fiscal discipline can promote both allocative and operational efficiency. Fiscal discipline is maintained when implementation of budget ensures that actual expenditure does not exceed the spending limit and even when the increase in spending (% as a share of GDP) is consistent with the increase in revenue each year (Schick, A, 1998, p. 12, 67). So, two criteria- conformity with the spending limit and consistency in the trend of sectoral expenditure influence fiscal discipline. Allocative efficiency means the ability of the government to distribute resources considering the effectiveness of public programmes in accordance with its strategic objectives or policy planning. It is the capacity to reallocate resources from old to new priorities and from less to more effective programmes. Delegation of major allocative responsibility to sectoral ministries also promotes allocative efficiency (ibid, p. 17, 90). So, four criteria- change in sectoral allocation, strategic resource allocationlinked to policy planning, spending in priority areas/ programmes anddevolution of allocative responsibilities to line ministries influence allocative efficiency. MTEF offers greater predictability of fund since it establishes ‘baseline budgets for the upcoming years (while one year budget cannot) and thus improves operational efficiency (ADB, 2001- issue- 2, p-4). World Bank (1998) argues that predictability of funds (assurance to spending agencies as to when and where the resources will be available) is one of the major factors that influence operational efficiency (p- 28). Operational efficiency put emphasis on output and outcomes rather than input (Schick, A, 1998, p. 21). So, two criteria- greater predictability of public funds and progress in achieving output targets influence operational efficiency. 2.3.2 Evidence from Cross-country Studies This is to explore what criteria/ characteristics are set out by different countries to assess the impact of MTEF with respect to three levels of PEM outcomes. However, most of the studies are found to use one or more of the following criteria. Reducing fiscal deficit Since the adoption of the MTEF, Malawi reduced its fiscal deficit from 15% of GDP to 5% in the 1998/ 1999 budgetary- year and a further reduction to 4% in 1999/ 2000. So, it achieved some progress in reducing fiscal deficit (Anipe et al., 1999, p. 15). Adequate information availability In Cambodia, the MTEF was introduced in two ministries (education and health) and while preparing the sectoral expenditure for 2003-2005, health ministry had inadequate information regarding user fees and other payments, which in turn prevented from making a realistic estimation (Dom et al., 2003, p. 30). Above two criteria are concerned with aggregate fiscal discipline. Strategic resource allocation linked to policy, planning In case of Ghana, the MTEF was adopted in 1999; the resources were allocated in line with government development policy documents, e.g. ‘Ghana Vision 2020 (Anipa et al., 1999, p-21). The MTEF in Uganda achieved a considerable success in integrating the PEAP (‘Poverty Eradication Action Plan) within the Budgetary process and expenditure planning is carried out considering PEAP at the central and local government levels (Bird A, 2003). Change in sectoral allocation In Uganda, actual spending increased from 19.8% of total expenditure to 26.9% in 1998/99 (Bevan and Palomba, 2000, p. 18). In Benin, budgetary allocations had increased significantly to the ‘priority sector since 1998. Recurrent budget for education was 27.4% of the total expenditure in 1998 and it increased to 39.5% in 2001 and capital budget was 4.5% of the total expenditure in 1998 and that increased enormously to 40.7%. Allocations towards the health budget have increased from 1.4 percent of GDP in 1998 to 2.3 percent of GDP in 2001 (Carlier K, 2003, p. 23-24). Greater responsibility to line ministries The MTEF in Ghana promoted allocative efficiency as line ministries enjoying ‘greater responsibility for allocating resources to priority activities which ensures effective and efficient use of limited resources (Anipa et al., 1999, p- 7). Improvement in budgetary classification The MTEF in Malawi promotes allocative efficiency as it improved in budgetary classification by adopting activity- based budgeting that reviews the on- going programmes and creates sub- programmes to specify the activities (ibid, p. 12-25). From the above analysis it is evident that three criteria- strategic resource allocation linked to policy planning, change in sectoral allocation, improvement in budgetary classification are relevant to allocative efficiency and greater responsibility to line ministries is concerned with both allocative and operational efficiency (discussed in section 2.1.3). Fund predictability In Malawi, the allocation for health sector was 20.7% of the total development budget for the 1996/1997 fiscal year, but the actual release was only 3.6% of the development expenditure (Oxford Policy Management, 2000, p. 4). Reducing the deviation between budget and actual spending In case of Tanzania, from 1995 to 1998, the average BDI (Budget Deviation Index) was equal to 33% before introducing the MTEF and after the MTEF since 1999, it was reduced to 25% (Houerou and Taliercio, 2002, p. 21). Improvement in accountability and transparency In Namibia, MTEF has improved transparency as the framework explains inputs required for all programmes and expected outcomes. It also increased accountability because public has the access to the information regarding government priorities set in the medium term framework (N Oyugi L, 2008, p-12). The above two criteria are relevant to operational efficiency as discussed earlier. 2.4 Findings The country assessments of the MTEF indicate that all types of criteria/ conditions were not used by any single country to assess the impact of the MTEF. From the above analysis, the following key criteria/ principles can be brought together which appear to be important to examine the MTEF outcomes at three levels- fiscal discipline, allocative and operational efficiency. In the next chapter, the changes due to adopting the MTEF in the education and health budget will be examined. Asian development bank institute, 2005 http://www.adbi.org/files/2005.09.05.cpp.budget.classification.pdf Chapter 3: Changes due to the MTEF in Bangladesh This chapter addresses the first research question of Chapter- 1 which refers to the changes took place because of the MTEF introduced in the education and health budget. For this, it focuses on the budgetary reforms in Bangladesh. Experiences with the introduction of the MTEF are discussed and finally the changes due to adopting the MTEF (the traditional versus the MTEF) have been analysed. 3.1 Why the MTEF in Bangladesh Before the MTEF, budgets were prepared by making arbitrary incremental changes to the preceding years allocation. No strategic planning was present in budgetary process, non- development and development budgets were prepared separately and emphasis was laid on input rather than output (BCAS-2006/09, p. 53). Therefore, to enhance the credibility of the budget, to face the strategies set out in the PRSP with the macroeconomic framework and to ‘create a more disciplined, dynamic, efficient and modern public financial management system (MTBF-05/06, p. i), the MTEF was introduced. 3.2 Budgetary reforms and the MTEF in Bangladesh Bangladesh is a densely populated developing country which has a less public spending as a share of GDP (Socio- economic indicators are shown in Appendix- 1 ). For the effective and efficient use of scant resources, important reforms have been carried out in public financial management since 1990s. According to World Bank, ‘Bangladesh re-emerged as a democracy, successfully restarted reforms on critical fronts while ensuring sound macroeconomic and fiscal management (BCAS, 2006/09, p-9). A committee on Reforms in budgeting and Expenditure Control (CORBEC) was formed in March 1990 and this committee identified a number of problems including budgeting procedure, budget classification, budget presentation, separate non- development (recurrent) and development (investment) budgets preparation, emphasis laid on the inputs rather than outputs, etc. It was also difficult to identify the flow of funds as non- development and development budgets used separate classification systems and that was not computerized. To implement the recommendation of CORBEC, RIBEC (Reform in Budgeting and Expenditure Control) was formed with the financial suppo rt from the DFID (Department for International Development). A detailed operational unit wise and economic code wise classification chart was prepared and published, financial rules and reporting systems were upgraded and large number of Government officials were trained through the RIBEC from Ph

Controlling the Spread of Disease

Controlling the Spread of Disease Cholera Cholera is caused by the bacterium vibrio cholerae, which contaminates food and drinking water This bacterium infects the small intestines with a toxin called CTX , which in turn causes severe diarrhoea Normally present in coastal waters, attaching to crustaceans known as copepods which are found in plankton rich environments (WordPress, 2014). This bacteria does not always make people ill however, this bacteria may come out in stools, which can contaminate the water supply When vibrio cholerae enters the human body toxic poisons are released, causing diarrhoea The nutrients in the water enables provides ideal condition for the bacteria to multiply Prevention To prevent contracting cholera use bottled or boiled water when drinking and preparing food and drink Thoroughly washing hands on a regular basis Malaria: a potentially life threatening disease The life cycle of malaria Malaria plasmodium parasites have two hosts; female anopheles females and humans Female anopheles mosquitos infected by malaria parasites Inject sporozites into humans whilst feeding on their blood Sporozites then infect cells within the liver; transforming into thousands of merozoites. These merozites travel out of the liver and then invade the red blood cells; where they multiply forming new merozites Red blood cells then burst; this releases merozites which go on to infect other cells Whilst invading red blood cells merozites can develop into gametocytes; which is the sexual reproductive stage. Gametocytes are sucked up by mosquitos when they are feeding; fusing with gametes to make zygotes in the mosquitos gut Zygotes become fertilised and form motile ookinete; which turn into oocyst, these then multiply producing thousands of sporozoites These then move into the salivary gland of the mosquito after around a week; ready to infect humans So what can be done to protect against malaria? The use of mosquito nets are commonly used to stop mosquitos from biting as well as the use of insect repellent Some medicines are given to people to help prevent the risk of contracting malaria: doxycycline, proguanil with atovaquone, mefloquine; some of which need to be taken for weeks after return (disqus, 2014). Influenza Influenza (flu) is a common viral infection which attacks the nose, throat and lungs (respiratory system) Influenza is air borne and can be transmitted between people if someone has the virus and sneezes, others can inhale this The virus can also be present on objects an infected person has touched Cytokines are produced when the innate immune system starts to respond to the threat these induce responses such as the inflammatory response Lifecycle The flu enters its host and then invades cells within the respiratory system The virus uses its host cell to replicate its DNA; forcing the cell to make copies of the virus This triggers the body’s immune response which sends white blood cells to the area of infection If not stopped the virus can then break free from the host cell allowing it to infect other cells around the body (fitbuff.com, 2009). Prevention Vaccinations are offered to protect against influenza but are not one hundred percent effective Washing hands regularly prevents the spread of infection Athlete’s foot (trichophyton) Trichophyton rubrum causes tinea pedis (athletes foot) which feeds off keratin in the upper layer of the skin, hair and nails Trichophyton rubrum form part of the dermatophytes which is a group of fungi Within four to ten days symptoms appear as a result of body’s inflammatory response; resulting in a red rash on the skin The blistered and itchy skin occurs as a result of the trichophyton reproducing on the skin, particularly they like moist places such as in-between the toes If the fungus infection is not treated it can spread to other areas of the feet such as the toe nails This fungi can be passed from person to person and is prevalent in public showers and swimming pools, where skin particles are left around Symptoms Skin between the toes can burn and become itchy Early treatment is recommended If untreated in the first instance it can cause the skin to become cracked and infected further with bacteria The fungus infection may cause an unpleasant smell Prevention Thoroughly washing feet daily and making sure all areas are completely dry before putting socks on Not wearing socks and shoes where possible to allow air to circulate around the feet Changing socks regularly, this is because fungus can multiply on flakes of skin Bibliography Advameg. (2014). Athletes foot. [online] Available: http://www.faqs.org/health/topics/2/Athlete-s-foot.html. Last accessed 24/9/2014> Bupa. (2014). Malaria – prevention. [online] Available: http://www.bupa.co.uk/individuals/health-information/directory/m/malaria-prevention. Last accessed 24/9/2014> Horizon Primary Care. (2012). The Life Cycle of the Flu. [online] Available: http://horizonprimarycare.com/the-life-cycle-of-the-flu/. Last accessed 24/9/2014> How stuff works. (2014). How Viruses Work. [online] Available: http://science.howstuffworks.com/life/cellular-microscopic/virus-human2.htm. Last accessed 25/9/2014> Interpod Pty Ltd. (2013). What is Tinea Pedis aka Athletes foot? . [online] Available: http://www.interpod.com.au/symptoms/what-is-tinea-pedis-aka-athletes-foot-diagnosis-treatment-and-pain-relief/. Last accessed 24/9/2014> Live strong. (2014). Life Cycle of Influenza. [online] Available: http://www.ehow.com/about_5491671_life-cycle-influenza.html. Last accessed 24/9/2014> malariavaccine. (2014). Life cycle of the malaria parasite. [online] Available: http://www.malariavaccine.org/malvac-lifecycle.php. Last accessed 24/9/2014> malaria.wellcome. (2014). The malaria lifecycle. [online] Available: http://malaria.wellcome.ac.uk/interactive/parasitelifecycle/interactive.html. Last accessed 24/9/2014> Mayo Foundation for Medical Education and Research. (2014). Cholera. [online] Available: http://www.mayoclinic.org/diseases-conditions/cholera/basics/causes/con-20031469. Last accessed 24/9/2014> Mayo Foundation for Medical Education and Research. (2013). Influenza (flu). [online] Available: http://www.mayoclinic.org/diseases-conditions/flu/basics/definition/con-20035101. Last accessed 24/9/2014> medicalnewstoday. (2013). What Is Cholera? What Causes Cholera?. [online] Available: http://www.medicalnewstoday.com/articles/189269.php. Last accessed 24/9/2014> Medline Plus. (2014). Immune response. [online] Available: http://www.nlm.nih.gov/medlineplus/ency/article/000821.htm. Last accessed 24/9/2014> MIMS (NZ) Ltd . (2014). What is tinea?. [online] Available: http://www.everybody.co.nz/page-c172a44b-7f65-4de9-99d5-1568036d64c5.aspx. Last accessed 24/9/2014> OurHealthNetwork. (2006). What is athletes foot? . [online] Available: http://www.ourhealthnetwork.com/conditions/FootandAnkle/AthletesFoot.asp. Last accessed 24/9/2014> Patient.co.uk. (2012). Athletes Foot (Tinea Pedis). [online] Available: http://www.patient.co.uk/health/Athletes-Foot-(Tinea-Pedis).htm. Last accessed 24/9/2014> Viral zone. (2011). Bacterial viruses biology pages. [online] Available: http://www.cdc.gov/malaria/about/biology/. Last accessed 24/9/2014> virology. (2009). The inflammatory response. [online] Available: http://www.virology.ws/2009/07/01/the-inflammatory-response/. Last accessed 25/9/2014> WebMD. (2014). Athlete’s foot (tinea pedis):. Available: http://www.webmd.boots.com/foot-care/athletes-foot-tinea-pedis. Last accessed 24/9/2014> Wise Geek. (2014). What Is Trichophyton?. [online] Available: http://www.wisegeekhealth.com/what-is-trichophyton.htm. Last accessed 24/9/2014> References disqus. (2014). Body odour reveals malarial infection. Available: http://naijanetworknews.com/?p=390. Last accessed 24/9/2014 fitbuff.com. (2009). 10 Swine Flu Symptoms to Watch Out For. [online] Available: http://www.fitbuff.com/10-swine-flu-symptoms-to-watch-out-for/. Last accessed 24/9/2014> WordPress. (2014). Liu Lab Research. Available: http://research.pomona.edu/jane-liu/liu-lab-research/. Last accessed 24/9/2014

The Sphinx of Giza Essay -- Egypt Symbol Pyramids Sphinx Essays

The Sphinx of Giza The Sphinx of Giza is a symbol that has represented the essence of Egypt for thousands of years. The body of a lion with the head of a king comes from the Egyptian culture symbolizing strength and wisdom. The sphinx is a carved out of the living rock. Egyptologists believe that the sphinx was built in 2500 BC in the fourth dynasty. From the north side the profile of the Sphinx reveals the proportion of the body to the head. It would appear as though the head is small in proportion to the body. Because of the changing desert terrain, the body of the Sphinx has been buried several times over the past several thousand years. Most recently in 1905, the sand has been cleared away to expose the magnitude and beauty of the entirety of the Sphinx.   Ã‚  Ã‚  Ã‚  Ã‚  The sphinx is carved out of a single ridge of soft limestone 240 feet long and 66 feet high. The head was sculpted from the same stone, and the forepaws were separately made from blocks of limestone. The paws themselves are 50 feet long while the entire length is 150 feet . The head is 30 feet long and 14 feet wide. Because certain layers of the stone are softer than others, there is a high degree of erosion that has claimed the original detail of the carved figure.   Ã‚  Ã‚  Ã‚  Ã‚  The face of the Great Sphinx has been thought to be pharaoh Khafre's face Fascinatingly, the features of the face of the Sphinx has a far more striking resemblance to an older brother of Khafre, the Pharaoh Djedefre . Djedefre's short lived reign occurred just prior to the reign of Khafre. Originally it is believed that the Sphinx was painted and was quite colorful. Since then, the nose and beard have been broken away from . In between the paws of the Sphinx is a stela, now called the "Dream Stela" which is a stone slab placed vertically and inscribed with a story. The 18th Dynasty story tells of the time Thutmosis IV fell asleep under the Sphinx which was covered to the neck in sand. Thutmosis had a dream that the Sphinx spoke to him and promised that if he would free the Sphinx from the sand, Thutmosis would be destined to become king of Egypt. From Ancient Egypt ,astronomy and astrology play an inextricable part. Everything seems to have something to do with the stars, or at the very least have a close relation that is. The people who made it had the most extraordinary knowledge of the stars and the behavior o... ...hat culture and how similar it was to the older structure. The Luxor hotel and the sphinx in its entrance was built to show a different culture and theme from the rest of the hotels. Another reason why the Sphinx might have been built in Las Vegas, could be because both cities are deserts and that makes it a perfect place to build the Luxor and the Sphinx.   Ã‚  Ã‚  Ã‚  Ã‚  On the whole, both monuments are very fascinating and have special characteristics. For example, the size and design of it, the body of a Lion and Face of a Pharaoh represents the strength and power of the ruler. Both of the monuments were built for different reasons but they still represent the same culture. The sphinx in Las Vegas was built for attraction and to represent the Sphinx in Giza and to signify the Egyptian culture. It was easy to compare the two because their so much a like, and at the same time have different purposes. Looking at a Sphinx at close range is an amazing experience. It is one of the most fascinating monuments you will ever look at, the size and magnificence of it will take your breath away. So, Whenever you get the chance to see such an amazing monument do not forget to take lots of pictures.

Alexs Restaurant, an ethnography Essay -- Personal Narrative Waitress

Alex's Restaurant, an ethnography The Wiseguys (scene one): *These four old guys (definitely into their late sixties, early seventies) sell cars at one of the dealerships on the boulevard. I would bet fifty dollars that they all work for Cadillac. They come in once a week, on Friday afternoons. They love me. They like to give me a hard time, ask why I don’t love them anymore, when I’m going to run away with them, etc, etc. They are caricatures of car salesmen but are obviously unaware of this. They hold court in Eat Well like it’s 1965 at the Sands, talking in loud voices and telling stories about one another to each other. (â€Å"This guy here, one time he says to me, ‘Paulie’†¦Ã¢â‚¬ ) It has been suggested to me that perhaps these old guys are, in fact, aware of their stereotypical niche and of the roles that they assume by coming to have lunch in the restaurant. This is certainly possible and is something that hadn’t occurred to me, so natural and seemingly without irony is their behavior. For the younger generation(s), irony is something that is nearly always acknowledged, either articulated (the perennial gesture of finger-quotation-marks) or thinly disguised as humor. For older people, however, participation in ironic or staged situations need not necessarily be acknowledged. Most of their boisterous comments--well, nearly all--are addressed to my chest. Ordinarily I would comment on this; put a stop to it at once. Ordinarily, that is, if I wasn’t at work. As a self-defined feminist, I am outspoken and assertive when I feel that I am being demeaned or stereotyped. At work, however, I find myself confronted with strange challenges. I am forced to walk a line between power and respect. I am not at liberty to chastise or even... ... had become stifling, claustrophobic, and to be able to bring my perspectives as a student to bear on it was a (surprisingly great) relief. From a feminist perspective, this is a rich area for study. I would like to further explore the subject, to study the relationship between the server and the served†¦as â€Å"the relationship between the waiter and diner is problematic because of the blatant purchase of human service that is involved† (Finklestein, p. 56). This is true, and is further complicated by gender expectations and prejudices. True, attitudes towards these public-private taboos are changing, but there is much to be learned as we continue to adapt. Sources: Dining Out, by Joanne Finklestein, NYU Press, 1989, Chapters 1-4 Woman, Culture and Society, by Michelle Rosaldo, Stanford Press, 1974, pp.17-42. Updated by Jeff Tobin on January 23, 2001

Discuss the portrayal of Indian society in this poem

Deception, written by Rabindranath Tagore is told through the eyes of a narrator, who is the husband of Binu. He tells a story of Binu and her husband and their life together in Indian society. In the poem the portrayal of Indian life, is illustrated through various aspects, such as arranged marriages; the class distinctions, Laksmi the goddess, the poverty and dowries. The class distinctions in Hindu society are called the Caste system. This is portrayed in the poem at several occasions. When Binu introduces Rukmini to her husband and explains that Rukmini needs money. ‘She looked me in the eyes, Bowed, withdrew to the platform where she stood clutching a pillar' This shows that obviously Rukmini was in a lower class than Binu's husband because of the way she reacted, she bowed to and then withdrew from his presence and stood at a distance. I think that Rukmini might have been in the ‘untouchable' caste because she did not consider herself worthy enough to even stand in the presence of Binu's husband. She had to go and stand at a distance while Binu explained Rukmini's need for money. The way that she bowed in front of him also portrays that she was lower class than him because she was showing him a sign of respect. In The Caste system the Jats determine which range of jobs you do. Marriage usually took place between people of the same Jat and people normally died in the same group. There are certain rules that say that people in different Jats cannot eat, drink or even smoke in each others company. The word clutching shows the fact that Rukmini was desperate and that she really need help, this also supports that she was in the untouchables caste. There are four groups which are called the Varna. There is also a fifth which are called the ‘untouchables'. The untouchables did not belong to any caste. They were called the Dalit. They were untouched by the four other castes. In some areas even their shadow touching a member of the Varnas was considered polluting. They worked in what was considered polluting jobs and were never accepted by society. The Highest status was called the Brahmins and this consisted of priests and intellectuals. I think that Binu's husband and Binu herself were part of this caste because it says in the poem ‘And began to read an English novel that I had bought' This shows that Binu's husband was very well educated because he spoke English and only the rich and high powered could afford to learn to speak English. This therefore supports the fact that Binu and her husband are from the Brahmin's caste. In the quotation ‘Whoever heard of such a thing? The woman was probably a sweeper or something equally disgusting' The harsh sounding of the word disgusting shows the contempt and hatred that the upper caste show towards the untouchables. It shows the fact that Rukmini was part of the ‘untouchables' caste because Binu's husband was saying that Rukmini had some equally disgusting job such as a sweeper. This therefore would have been considered a polluting job so she would not have been fit to been seen associating with. There is another quotation that supports the fact that there were huge distinctions in class. ‘†Where is Rukmini?† They reacted blankly†Ã¢â‚¬Ëœ This shows that Rukmini was very unimportant because even the people in the lower castes of the Varna did not have any sort of idea who Rukmini was, when Binu's husband asked after her at the station. The word blankly shows that even though Rukmini had worked and lived at the train station for years, she was still so irrelevant that no one had even noticed that she was there and that she had gone. The only recognised who she was when Binu's husband said ‘†The wife of Jhamru the coolie†Ã¢â‚¬Ëœ Rukmini was obviously so insignificant that they did not even know her by name and she used to work at the station. The only reason that they recognised her was because Binu's husband remembered the name of her husband. Then they only barely remembered who she was because they recognised the name of Rukmini's husband. ‘She lives in the row of huts by the well over there;' This also links the fact that Rukmini is in the ‘untouchables' caste because she lives in poverty. She did not live in a very respectably, she lived in a shack, by the side of the train station; she had no land and no money, not even able to find 25 rupees for her daughters dowry. She did not belong to one of the four Varna, so she was nobody of importance to bother about. The next subject that I am going to discuss is arranged marriages. I think that perhaps Binu and her husband had, had an arranged marriage because it says in the poem that ‘Left her parents-in-laws house for the first time since marriage' ‘Our meetings furtive' This shows that the couple had not met of their own accord, but that their parents have arranged for them to meet. They have only met secretly and on very brief occasions. This shows that there was an arranged marriage because you do not marry someone that you have only met a few times in your life. Parents when looking for a suitable husband for their daughter in arranged marriages have to look for certain things such as the social castes that they are in and financial status. It is the girl's parents that traditionally pay for the wedding as a gift to the newly wed couple. They shower the girl with presents that she is to give to the groom's family when she moves in. It is traditional that the bride goes to live in the groom's family. When the couple marry everything that once was the wife's now officially belongs to the husband. The quotation above says that Binu after living with her parents-in-law left there house for the first time. This supports the fact that Binu and her husband have had an arranged marriage. Another quotation that supports the fact that the couple had, had an arranged marriage is ‘The airless sequestration of the joint family' This portrays that the family have lived in very close contact with Binu and her husband. I think that maybe the family have been interfering with the couple. The word sequestration suggests the fact that the family have been interfering with the couple, because sequestration means enclosure, which suggests that Binu and her husband were enclosed with the family they did everything together. ‘Like the everlasting vermilion in the parting of laksmi's hair' Laksmi is the goddess of wealth and beauty. Laksmi is the household goddess and she is a favourite among women. She is depicted as a beautiful woman who has four hands. She is either sitting or standing on a full bloomed lotus, which stands for beauty purity and fertility. Her four hands represent the four ends of human life Dharma- righteousness Kama- desires Artha- wealth Moksha- liberation. In the Krishna avtara Laksmi comes to earth as Rukmini. This is particularly interesting since the Lady that Binu's husband was meant to give twenty five rupees to was also called Rukmini. I think that maybe the goddess Laksmi was testing Binu's husband to see whether he had any compassion for the people who were in lower castes than him. If this is so then the husband failed the test because he treated Rukmini with contempt and only out of pity did he give her two rupees? He then however, told Binu that he had given Rukmini the whole twenty five rupees. Rukmini based the whole of her last two months of life on the fact that her husband loved her so much that he would give twenty five rupees to a complete stranger who Binu had met and befriended at the train station. However, just before Binu died she told her husband this. Her husband was filled with guilt and repentance. He went back to try and find Rukmini and pays her the twenty five rupees that he owed her, so that it would ease his conscience. Rukmini had moved on and this was the husband's punishment. He had to deal with the fact that he had lied to his wife and now had to live with the guilt and desperation. This I think is the meaning of Laksmi being mentioned in this poem. The dowry is quite significant in the poem since it is the reason that Binu asks her husband to pay the twenty five rupees to Rukmini, and the whole reason that the husband feels so guilty at the end. A dowry is a gift that the bride's family give to the groom's family upon marriage. In some of the richer castes dowries are an exchange of wealth between too families which are intermarrying. In many countries the dowry is a large part of property which is either exchanged or given to the family. The dowry insures that the wife will not be badly treated by the husband because it acts as a forfeit from the wife's family to the groom's. ‘Bracelets, bangles, armlets for the dowry' This is what Rukmini asks the money for so that she can buy a suitable dowry for her daughter so that she will not be rejected by the husband. The dowry that Rukmini wants to give is not particularly extensive, so this also supports the idea that Rukmini is not particularly rich since in wealthy families large amounts of land and property are given as dowry presents. If the brides family do not give a dowry then it is seen as disrespect and the whole wedding can be called off, since the groom's family do want to marry into a family that either disrespect the rules of the dowry system or they are not wealthy enough to supply a sufficient dowry for there daughters wedding. This is therefore what Rukmini is saying in the poem, she is pleading to Binu because I think that perhaps she feels that she will get a better reaction out of a woman who has never really seen the world and has lived rather a sheltered life, than a man who is in one of the highest groups of the Varna. She is saying that if she cannot afford the dowry and if she does not give one then her daughter will be rejected from the marriage, which will be embarrassing for the family. Therefore, I conclude that the poet has used the portrayal of Indian Society to try and make people who are reading the poem understand the way that Indian Society actually works. The poet portrays the caste system in this prejudiced way because maybe he feels that the system is principally unjust. The Caste system has many floors, but it has brought some sort of order to Indian Society meaning that people are recognised and distinguished. The poet uses the portrayal of Indian Society very well to get the effect of the drama and desperation in the poem. The poor lady Rukmini needs money so that her daughter can get married she is desperate for help and pity from the rich. However the uncompassionate husband feels that Rukmini is unworthy of even touching his shadow.