Development Assistance Essay Example for Free

Development Assistance Essay The best way for international donors to quicken development in poor Asian countries is to maximize overseas developmental assistance. ODA should be provided both to governments directly and to international and local NGOs. † Development can be considered as one of the most omnipresent concepts today. This term had been a commonplace in governments and non-governmental organizations alike (Nault, 2008). Overseas developmental assistance also referred to as official overseas assistance (ODA), had been a vital part of world economies especially to those who belong to the third world. As early as 1960s, underdeveloped and developing countries have seen the importance of receiving grants in forms of ODA from more developed countries (Berlage and Stokke, 1992) It is now given that most of the countries, which are underdeveloped, or those who are still in the process of developing are indeed in great need of ODAs coming from their more developed counterparts. The lack of resources on the part of the poor countries makes them suffer the opportunity cost of not attending to other pressing issues in within their territories. This paper will present arguments in two fold. First, it will make a point on how international donors can quicken development in poor Asian countries by maximizing the amount it gives through ODAs. Second, it will argue on why is there a necessity to give funds directly to international and local NGOs rather than just giving it to the government; it having the sole discretion on the funds’ disbursement. Similar to the case in developed countries, rising and relentless budget deficits had become one of the major causes for concern in developing countries. Asian countries have been suffering from massive budget deficits for the past recent years (Gupta, 1992). Given that most of the developing and underdeveloped countries are suffering from budget deficit, there really is a need that ODAs should be intensified in order to address other social concerns that are being neglected by the governments due to lack of budget. These social concerns, which deals with welfare and other public issues are often taken for granted by governments despite their noble ideas because they lack resources in financing these programs. If resources will be provided through ODA, the local government will be better equipped of bringing service to their people. Aside from mere economic progress, development must also entail improvements with regard to life expectancy, education levels, literacy, and access to resources (Nault, 2008). With more funds, which are easily available to finance social programs of the government, people may easily reap the benefits of ODAs coming from developed countries. The funds coming from the ODA can be allocated to programs aimed at empowering the grassroots and improving the living conditions of the people. With regard to economic progress, there is also a great need for the funds, which are given by more developed countries. Given the lack of resources of underdeveloped countries, they have no enough assets to stimulate their respective economies. Nowadays, government-initiated economic policies are necessary to save the worsening condition of the global economy. The world economy is being threatened by massive recessions. Hence, there is a necessity for state intervention in stimulating the economy. ODAs can be used by the government to back up state-initiated economic programs aimed at ameliorating the country’s economy. ODAs may be used as capital by the government and also as investment so that it would yield to higher profits in the future. ODAs can also be used by the government in coming up with schemes that will help protect the economy from the global trend of economic downturns by implementing regulations, which will somehow put safety nets to the national economy. ODAs may be used in employment training and job creation in order to assure that the citizens of the country are equipped with appropriate knowledge, which they may use in finding employment. Having established the necessity of increasing the amount of ODAs being transferred by developed countries to their poorer and less fortunate counterparts of Asia, the argumentation will shift towards the necessity of diverting funds not only to state governments but to non-governmental organizations as well. First, the author of this paper acknowledges the vital role being played by the government with regard to managing ODAs. Much substance have been given earlier in this paper and it is beyond argumentation that state-government acceptance of ODAs is indeed necessary. However, a new concept is being realized and offered which relates to the offering of ODAs from developed nations directly to international and local NGOs in the country. Perhaps one of the reasons to such proposition is the lessening trust of developed nations to their underdeveloped counterparts in Asia when it comes with governance. Many Asian countries, especially those who are financially-burdened, are often described in the international arena as engaging in the process of corruption. Documented evidence is being studied to support such claim (Lindsey and Dick, 2002). Good governance within the public sphere is indeed crucial in creating an environment, which will help mobilize resources, both domestically and internationally as well (Organization for Economic Co-operation and Development, 2002). Grantors of ODAs take into consideration the political climate within the country, which will receive their grant. They give premium to those who are practicing good governance. However, most countries in Asia had been involved in cases related to corruption. Hence, they do not appear as flawless to those who are sending them their ODAs. On the other hand, NGOs send a message of altruism to the international community. These NGOs project an image that they are indeed concerned in bringing progress to the countries where they have offices in. They appear as the good guys, whose business is to promote the welfare of the oppressed. NGOs are also offering programs that are aimed at bringing progress and development to their host countries. Sometimes, such programs from the NGOs are not being offered by state-governments. Another point is the fact that since grantors of aids are losing trust to corrupt governments, they are finding alternative channels to send their ODAs to residents of the receiving countries. Most NGOs in the international levels have earned themselves of the reputation to help others due to their noble causes. In spite of the manner as to how developed countries will be sending in their grants, what matters most is the fact that these grants are indeed helpful in bring progress and development to underdeveloped countries. References Berlage L. and Stokke, O. (1992). Evaluating Development Assistance: Approaches and Method. London: Routledge Publishing. Gupta, K. L. (1992). Budget Deficits and Economic Activity in Asia. London, Routledge Publishing. Lindsey, T. and Dick, H. W. (2002). Corruption in Asia: rethinking the governance paradigm. Annandale: NSW Federation Press. Nault D. M. (2008). Development in Asia: Interdisciplinary, Post-Neoliberal, and Transnational Perspectives. Boca Raton: Brown Walker Press. Organization for Economic Co-operation and Development (2002). Official development assistance and private finance: attracting finance and investment to developing countries. Paris: OECD Publishing.

Advantages Of Marketing Over The Internet Marketing Essay

Advantages Of Marketing Over The Internet Marketing Essay Today, the Internet appears to be a powerful weapon, especially for businesses in the area of promotion.  This process of operation of Internet marketing is through the promotion and sales of company products using the Internet as the main instrument. The internet marketing offer many benefits for the art of sales marketing and media to a wider audience.  This method is one of the best ways to promote a product and has a direct response to customers. Anyone can be advertising the company directly from internet but it is not the solution for all the companies. To the struggle to achieve their business, some people guess if their plans are correct and whether it meets their expectations.  The internet marketing can put out the largest companies, on the other hand not all the companies have the right strategy and the money for a proper advertised. Although some companies because they want to take economic opportunities for the promotion of their products, they use other kinds of marketing such as magazine or newspaper, television and Radio.  This is because they focus on the disadvantages of the internet and not the benefits.  So they lose the opportunities that offered by the internet marketing.  But with the proper information and the right administration companies can benefit sufficiently from the internet and they can have the right investment. The advantages that someone can think about internet marketing are many.  S ince the internet marketing is so widely available to all companies around the world, can acquire millions of customers with a few mouse clicks them.  However, like any advertising, except that there are some advantages and disadvantages of each internet. Companies should consider both sides to know if the view would be correct.  They have to weighing their options and have the right kind of consumers they need to achieve, would surely find that the advantages clearly outweigh the disadvantages. Advantages of Internet Marketing   Another of the benefits can be achieved by promoting a website is the cheapest and most flexible advertising. Great advantage is that the cost of electronic mail it is cheaper and can compare prices.  Except that it is faster and easier it will be more accessible depending on customer needs.  Because it is cheaper this will make buyers to repeat their purchase, so the proceeds will be many more.  Thanks to internet marketing can be extended to overnight.  The Internet marketing is much more different from print advertising and will be accessible for longer time.  If you want to change something from the ads will not need to put someone else do it for you.  Of course this will not stop other types of advertising, but gives the buyer the opportunity to see the difference between potential customers and an l employer.  We also dont have to pay employees for the store because this job will take it Internet.  However, another benefit is that we dont need to get tired at al l to receive their product, they just have to stay in their couch and it will come straight on to their house. Also in time needed for a phone call or to go straight to the shop you can send at the same  time thousands of electronic email without mail.   One of the advantages of internet marketing is that you can expand the market and that the store can be open 24 hours a day, 7 days a week. Internet is in all geographical boundaries and is accessible whenever you want any of it can access to it.  So, your customers are from around the world and they can be able to access the Internet, and can shop anytime they want. Although there is no holiday days or close hours.  There will no longer stop in time to market.  With internet marketing will be able to find easily what they want, and are in categories so they can found it just with a keyword. Compared to other forms of advertising such as television, radio and magazines can be reached very  faster around the world.     The comfort of customers is still an advantage for business.  A convenient person for investigation of product will seek, would go by car to buy or learn information about the product .With the ease of internet it will become much easier since can go directly from the couch to make purchases and he can also learn information about the product.   Visitors can get information about the product to buy but also they can see comments from other buyers.  So depending on the interests will be chosen internet market since it can visit the website whenever he likes without having to enter the process or the Move stress and the problems from the outside world.  It is also much more convenient for people with disabilities.   A website serves as an excellent place to refer potential investors to show them what your company is about, what has been achieved and what can be achieved in the future.  There is an opportunity to develop company and much improved reliability.   An advertisement from internet is giving potential customers are ready and why you deserve their trust.  In fact, many buyers use the Internet for research before the purchase so they can decide for themselves whether a particular supplier or brand is worthy of sponsorship, and it will not take a walk.  With the ease of the internet marketing is a point of reference and that touch of individualized customer service can ultimately add value to the supply and customer trust in a higher level of satisfaction.   When implementing a successful marketing program in the Web, online e-trailers need to understand that this method is a process of development to promote a company using online media.  . This new marketing method does not only mean creating a website or a promotion, because behind this Web site is a real organization that has a clearly defined set of objectives. The strategies of internet marketing include all aspects of online advertising products, services and websites, including market research, email marketing and direct sales.   One of the major benefits associated with this online marketing process, is able to gather a large amount of information.  Online consumers can access the Internet and in products and purchase them at any time of day.  Companies using online marketing can also save money.   In summary, this new form of Web Marketing helps businesses expand just be a local market, national or international level, and much faster.  So the internet marketing compared with other types of traditional media is better.  Hard aspects to deal for online marketers. With veterans of trade, the most difficult part of running an online marketing campaign is to find a team for the company. Although by creating a list, you have a target group  who gave you permission to market, since it also allows you to develop a relationship with them as you can provide the necessary information, and also suggest what products more useful and better for them.   To get customers and generating sales then it would be better if you could also enter the popular world of social internet sites. Many businesses online today are now switching to web sites. Sites like Face book,  Bebo and MySpace seem to play a major role in the market, and these areas in future, would certainly be the main destinations for online shoppers.  While traditional marketing methods can make to achieve a common target market. Offers opportunities to create marketing on the Internet which has grown to be the most popular means of marketing, many companies today use search engine optimization and other techniques  to get quickly in touch with remote users.   The Internet offers companies an inexpensive but effective way to reach new customers.  Not only are they able to reach new customers, but is also able to interact with them.  In this way they are able to better understand the needs, wants and even the purchasing habits of customers.   Benefits of Internet marketing are many, however;  this does not mean that every company should purchase goods and services on the Internet.  Believed to be given to the target market and products and services sold.  The target market you may search the Internet for goods and services, or you will have more chances to get a telephone directory, for example. Of course there are the costs involved in Internet marketing and can be very different.  For each firm embarking on such a course would say that one of the most important factors is that you get great service from your Web Designer and Internet Marketing company, otherwise you could find yourself facing a web site that is outdated and inaccurate  and this will cause more harm. http://www.google.com/images/cleardot.gif

Management in Multinational Corporations (MNC)

Management in Multinational Corporations (MNC) The internationalization of business activity is getting progressively essential and inevitable. Of considerably significance is thus also the  globalization of human resource management. Nowadays, an  increasing and sufficient flexibility of companies is required as well as  the ability to react to local circumstances and market constraints. Hence, in order to facilitate the process of adaptation to global developments in corporations, and especially in the Human Resource  vicinity, a set of typologies/approaches have been developed for  Multinational Corporations (MNCs). In that case, the approaches can  be used to illustrate the strategic intent and the situation in which the  MNC is in (Hollinshead, 2010, p. 51). Accordingly, there are different  approaches to IHRM developed by several theorists. This paper  examines four approaches, which have been developed by the US  management theorist Howard Perlmutter (1969) and by Adler and  Ghadar, with the purpose of giving an understanding to the association  between the multinational parent in the country of origin and the  subsidiary located elsewhere. The four approaches build up in  succession by describing a trend from immature dependency of  international subsidiaries towards mature autonomy (Hollinshead,  2010, p. 52). These approaches have b een created to be applied to  managing and staffing the subsidiaries and constitute certain policies  and attitudes in managing IHRM activities. Consequently, are there any  similarities and differences between these four approaches? Discussion MNCs have to decide upon one approach to apply to the HR  activities. The best suited one can be chosen among the ethnocentric,  polycentric, regiocentric, and geocentric style. Before starting to  outline parallels and divergences, it is key to get a short overview of  the characteristics of each approach. Firstly, the ethnocentric (also  called domestic) method has its focus on home market and export. Approved management techniques from the country of origin are  transferred to the operating international subsidiaries. The aim here is  to maintain the power in the home country; thus a centralized  managerial authority comes into its own (Hollinshead, 2010, p. 52). Another trait is that cultural factors do not play a role; the foreign  cultural influence is totally ignored. As outlined by Adler and Ghadar  ( 1990:242) it is more a matter of We allow you to buy our products  (Hollinshead, 2010, p. 55). Consequently, routine activities are carried  out by recruited host country nationals (HCNs), while parent country  nationals (PCNs) are in charge for the management of the subsidiary  (Hollinshead, 2010, p.52). In polycentric (international) oriented  companies, the focus lies on local receptiveness and transfer of  learning. The overseas subsidiaries are regarded as self-governing  business units, which are controlled and managed by HCNs, whereas  key decision making (e.g. financial investments, etc.) is still in the  responsibility of PCNs (Hollinshead, 2010, p. 54). The third method is  the regiocentric (multinational) approach, where the focal point is the  global strategy, low cost and price competition. This metho d is a  midway between the culture and the global profile. In this case, the  most effective managers get recruited regardless of their country of  origin, thus a sharing of common organizational culture across distinct  managerial alliances take place (Hollinshead, 2010, p.54-56). The last  approach is a geocentric (global) cultural sensitive one, where it is  concentrated on both local responsiveness and global integration. The  aim is to establish a collaboration between the parent and the  subsidiary and again between subsidiaries (Hollinshead, 2010, p. 54-56). Eventually, these approaches, when comparing, have similarities  and divergences in some aspects. In the polycentric method the  primary orientation is the market and in the geocentric one the  strategy, whereas ethnocentrism concentrates on the product or  service itself and regiocentrism on the price factor. Concerning the  worldwide strategy, the ethnocentric/domestic style permits overseas  clients to purchase the product/service, the polycentric/international  method focuses on augmenting the market internationally and to  transfer the technology abroad, whereas the regiocentric/ multinational  approach is looking forward to supply, market and produce the goods  globally, and the geocentric/global approach wants to gain global  strategic competitive advantage. Regarding the staffing of expatriates,  the international and global approach assigns many expatriates, while  the multinational method only allocates a few expatriates and the  domestic one even none. There are also differences referring to whom  gets send. In the domestic phase it doesnt matter whom to send to  the subsidiaries (regarding the fact that almost no one is sent abroad),  in contrast the international approach assembles OK performers and sales people, whilst multinational and global approaches give attention  to employ only very good performers as well as high potential managers and top executives. The aspect purpose varies again for the four approaches: the domestic one rewards employees when expatriating, the international approach regards expatriates as people who get the job done, in the multinational method a project and career development takes place and in the global approach a career and organizational development occurs. Furthermore, with referenc e to the career impact, in the domestic attitude, there is a negative career impact for expatriates, the international method states a deficient impact for the domestic career, which is in contrast to the multinational and global approach, where it is considered important for the global career and essential for the executive suit. For the matter of a professional re-entry, the domestic and international approaches aggravate this particular process to a great extent, whereas in the multinational and global methods it is less difficult to re-entry even professionally easy. Another facet, is the training and development (language and cross-cultural management) one, where in the domestic method no training is required and in the international approach only a time-span of one week. Quite the opposite is necessary for the  multinational and global ones, where training and development can be carried out throughout the career. Expatriates need also certain necessary skills. The ethnocentr ic approach requires technical and managerial skills, the polycentric one the same as the ethnocentric one plus cultural adaptation, the multinational one plus recognizing cultural differences and the global one plus cross cultural interaction, influence and synergy (Scullion Linehan, 2005, p. 28-29).To conclude, the four approaches can be splitted up to two blocks of approaches, by putting the domestic and international ones together in one block and the multinational and global approaches to the other block, with regard to similarities and differences. Eventually, it gets obvious that the multinational and global approaches are best suited for the globalizing market, because a change in business activities require also a change in HR policies and activities to be most efficient and effective.

Invisible Man :: essays research papers

Invisible Man Books related to Invisible Man Although most ethnic groups do not like to be thought of as different, they do come to enjoy the benefits that come with being labeled as a minority. Affirmative action is a program initiated to try and bridge the gap between white Americans and the minorities that reside in America. In addition, bilingual education is constantly an issue in Southern California, especially when choosing political candidates. In the two books I will be examining, Hunger of Memory by Richard Rodriguez and Invisible Man by Ralph Ellison, both characters in the stories are criticized by their own ethnic groups for not following the path that their parents have laid out for them. Protag, the main character in Invisible Man, chooses to join an organization called the Brotherhood, instead of a similar organization which is made up of all black men. Rodriguez decides to take a stand against affirmative action and bilingual education, two issues which Hispanics have almost always been in favor of. However, th e decisions by these two characters to go against the values widely held by members of their ethnic groups causes a great deal of tension. People want to question how devoted the characters are to the cause. Both characters went against the norm and made choices which brought criticism from members of their ethnic groups, but their choices ultimately led to the strengthening of their groups culture in society. First we will look at what may have influenced the character’s choices, followed by the designation of being labeled a scholarship boy may have played in their decisions. Finally we will look at what exactly they did for their ethnic group and some of the differences that exist between the two characters. Upon his arrival in Harlem after his dismissal from college, Protag became aware of the two groups that were concerned with changing the social conditions in New York City. The first group was led by Ras the Exhorter and was a much more radical group. One woman was quotes as saying, "His hoodlums would attack and denounce the white meat of a roasted chicken" (Ellison 35). The other group in New York City was known as the Brotherhood and was a much less radical organization which was predominately by white men. These two groups often found themselves in the midst of controversy, both in the public eye and between each other.

life during wartime :: essays research papers

There’s nothing I can say about the parade of still pictures, the faces on the television – except, perhaps, that they all seemed to share a fierce pride in their eyes, photographed for the first time in their Marine Dress Blues. Surely their families are proud of them. I certainly am, and I never got to know any of them. And now, I never will. Names scroll in little yellow letters across the bottom of our glowing screens: Sergeants, and Captains, and Privates. These men have died for us. More will follow. We asked them to go, and they went. All across this nation -- here and there, sparkling across the map like fireflies on a summer night – sedans are slowly rolling to a stop outside of small, modest homes. Men in uniform emerge, straighten their tunics, and walk slowly up driveways. Doorbells are rung. Maybe here and there smiles will evaporate in shock and surprise as doors are opened, but more likely the face will be one full of stunned realization that the very worst thing in the whole world has happened. And children will be sent to their rooms. And the men will speak in somber, respectful tones. And sons and mothers and fathers and wives will be told that the one thing they love more than anything in this world has been taken away from them, that their sons and daughters will not be coming home, that their fathers or mothers have gone away and will never come back, not ever. Why do we do this? What could possibly be worth this? The war is an abject and utter failure. What everyone thought would be a quick, decisive victory has turned into an embarrassing series of reversals. The enemy, -- a ragtag, badly-fed collection of hotheads and fanatics – has failed to be shocked and awed by the most magnificent military machine ever fielded. Their dogged resistance has shown us the futility of the idea that a nation of millions could ever be subjugated and administered, no matter what obscene price we are willing to pay in blood and money. The President of the United States is a buffoon, an idiot, a man barely able to speak the English language. His vice president is a little-seen, widely despised enigma and his chief military advisor a wild-eyed warmonger. Only his Secretary of State offers any hope of redemption, for he at least is a reasonable, well-educated man, a man most thought would have made a far, far better choice for Chief Executive.

Fiscal Federalism in India Essay

India is the largest democracy with federal form of government. The fiscal arrangements in India have evolved in a quasi-federal system to meet the requirements of centralized planning in a mixed economy structure and their sources of revenue for both Centre and State were clearly demarcated with regard to the financial relationship and the responsibilities between them. Our constitution provides residual powers to the Centre and makes clear division of fiscal powers between the Centre and the State Governments. Through various source of revenue to government, the Constitution of India provides for the establishment of a Finance Commission for the purpose of allocation of certain resources of revenue between the Union and the State Governments. The Finance Commission is established under Article 280 of the Constitution of India by the President. The Article 264 and 293 explain the financial relations between the Union and the State Government. Although the states have been assigned certain taxes which are levied and collected by them, they also share in the revenue of certain union taxes and there are certain other taxes which are levied and collected by the Central Government but whole proceeds are transferred to the states. In India, the Centre-State financial relationship relates to the distribution of power in resource mobilization between the Centre and States as also the sharing of expenditure responsibilities. During the last decade the disparities widened among the States which became economically and politically important. This situation resulted due to globalization and privatization by which certain States enjoy great advantages over the other. The most important and buoyant revenue sources are assigned to the Union Government, while major expenditure responsibilities rest with the State government, which take care of the social and economic sectors. Hence, in the federal structure, there is the possibility of conflicts in sharing the revenue and expenditure of both the governments. While the State governments in India collects about one-third of the total tax revenue accruing to the government sector, their expenditure obligations are disproportionately high, accounting for three fourths of the aggregate social expenditure and more than one-half of the aggregate expenditure on economic services. To enable the States to carry out their expenditure respective responsibilities, the Finance Commission is assigned with the task of recommending the transfer of resources from the  Centre to the States. Fiscal imbalance Viz., vertical or horizontal fiscal imbalance appears very often in the countries with decentralized fiscal systems. Removal of these fiscal imbalances of the States by optimizing social welfare of the economy is to remove the fiscal balance in the inter-government transfers from the Centre by finance commission entrusted in equalization of transfers of funds according to the economic requirement irrespective of the political parties ruling. The real challenge of any federation is to eliminate intra-regional vertical and horizontal fiscal inequalities. This paper analyzes these aspects of vertical and horizontal fiscal imbalance in federal India and the way out to the problem to development path. 1. FISCAL FEDERALISM: As a subfield of public economics, fiscal federalism is concerned with â€Å"understanding which functions and instruments are best centralized and which is best placed in the sphere of decentralized levels of government† (Oates, 1999). In other words, it is the study of how competencies (expenditure side) and fiscal instruments (revenue side) are allocated across different (vertical) layers of the administration. An important part of its subject matter is the system of transfer payments or grants by which a central government shares its revenues with lower levels of government. As originally defined by Musgrave (1959) and Oats (l972), â€Å"fiscal federalism† concerns the division of public sector functions and finances among different tiers of government. 1.2 INTRODUCTION TO FISCAL FEDERALISM IN INDIA: India has a federal form of government, and hence a federal finance system. The essence of federal form of government is that the Centre and the State Governments should be independent of each provided with sources of raising adequate revenues to discharge the functions entrusted to it. For the successful operation of the federal form of government financial independence and adequacy form the backbone. India possesses a federal structure with a clear distinction between the Centre and the State’s functions. India is the largest democracy with federal form of government. The fiscal arrangements in India have evolved in a quasi-federal system to  meet the requirements of centralized planning in a mixed economy framework. The founding fathers of our Indian Constitution were deeply concerned about ensuring the unity and integrity of the country. They were aware of the forces of disruption and disunity working within the country. The dangers at the time of independence were handl ed by a strong government at the Centre. 1.3 HISTORY OF FISCAL FEDERALISM Indian federal system is about sixty years old, compared to more than two centuries of the United States or Switzerland or Canada. The federal character of public finance in India has its origin as far as the seventies of the last century. Although at that time the country had a unitary form of government, some division of functions and financial powers between the Center and the state was found administratively desirable. Ever since then the arrangements have been revised and improved from time to time. Fiscal federalism entails the division of responsibilities in respect of taxation and public expenditure among the different layers of the government, namely the Center, the states and the local bodies. 1.4 OBJECTIVE OF FISCAL FEDERALISM Fiscal federalism helps governmental organization to realize cost efficiency by economies of scale in providing public services, which corresponds most closely to the preference of the people. From the point of view of economy, it creates a unified common market, which promotes greater economic activity. The federal system has served extremely well for India to promote their democracy, to strengthen the national unity and to achieve economic progress to the nation completely. 1.5 REASON OF FISCAL FEDERALISM IN INDIA: Fiscal structure provides balanced sources of revenue and expenditure .Fiscal challenges of vertical and horizontal imbalances play an important role to balance the fiscal condition between the steels. To overcome the fiscal redressed our Constitution has created an institution called the Finance Commission, which is an independent Constitutional body, appointed after every five years. 2 LEGISLATIVE LIST The Seventh Schedule (Article 246) delineates ‘the subject matter of laws made by the Parliament and by the Legislatures of the states’ and indicates the * Union List (List I) * states List (List II) * Concurrent List (List III). 2.1 UNION LIST: List I invests the union with all functions of national importance such as defense, external affairs, communications, constitution, organization of the Supreme Court and the high courts, elections etc. 2.2 STATES LIST: List II invests the states with a number of important functions touching on the life and welfare of the people such as public order, police, local government, public health, agriculture, land etc. 2.3 CONCURRENT LIST: List III is a concurrent List, which includes administration of justice, economic and social planning, trade and commerce, etc. 2.4 IMPORTANCE OF LEGISLATIVE LISTS: According to Article 246, Seventh Schedule, Parliament has exclusive powers to make laws regarding matters enumerated in List I, notwithstanding the provisions of the other clauses of this Article. On the other hand, the Legislature of any state has exclusive power to make laws for the state regarding any of the matters enumerated in List II, subject to other clauses. With regard to List III, both the Parliament and a State Legislature can make laws but the law listed in I or III, vests with the Union. Thus, the Union has supremacy over a wide range of the legislative field. These lists include the powers of taxation also. The union List includes among others, taxes on income other than agricultural income, excise duties, customs and corporation tax. The State list includes land revenue, excise on Alcoholic liquors, tax on agricultural incomes, estate duty, taxes on sale or purchase of goods, taxes on vehicles, on professions, on luxuries, on entertainment, on stamp duties, etc. the concurrent list does not include any important taxes. 3 FINANCE COMMISSION OF INDIA: The Finance Commission of India came into existence in 1951. It was established under Article 280 of the Indian Constitution by the President of  India. It was formed to define the financial relations between the centre and the state. The Finance Commission Act of 1951 states the terms of qualification, appointment and disqualification, the term, eligibility and powers of the Finance Commission. As per the Constitution, the commission is appointed every five years and consists of a chairman and four other members. Since the institution of the first finance commission, stark changes have occurred in the Indian economy causing changes in the macroeconomic scenario. This has led to major changes in the Finance Commission’s recommendations over the years. Till date, Thirteen Finance Commissions have submitted their reports. 3.1 FUNCTIONS OF FINANCE COMMISSION: Functions of the Finance Commission can be explicitly stated as: * Distribution of net proceeds of taxes between Centre and the States, to be divided as per their respective contributions to the taxes. * Determine factors governing Grants-in Aid to the states and the magnitude of the same. * Work with the State Finance Commissions and suggest measures to augment the Consolidated Fund of the States so as to provide additional resources to Panchayats and Municipalities in the state. 3.2 Procedures and Powers of the Commission The Commission has the power determine their own procedure and: * Have all powers of the civil court as per the Court of Civil Procedure, 1908. * Can summon and enforce the attendance of any witness or ask any person to deliver information or produce a document, which it deems relevant. * Can ask for the production of any public record or document from any court or office. * Shall be deemed to be a civil court for purposes of Sections 480 and 482 of the Code of Criminal Procedure, 1898. 3.3 CONSTITUITIONAL POSITION OF FINANCE COMMISSION: According to the article 280 of the constitution finance commission is established to distribute the revenues between the states and center and among the states. Article 280 finance commission: 1. The president shall within two years from the commencement of this constitution and thereafter at the expiration of every fifth year or at such  earlier time as the president considers necessary, by order constitute a finance commission which shall consist of a chairman and four other members to be appointed by the president. 2. Parliament may b law determine the qualification which shall be requisite for appointment as members of the commission and the manner in which they shall be selected. 3. It shall be the duty of the commission to make recommendations to the president as to a. The distribution between the union and the states of the net proceeds of taxes which are to be, or may be, divided between them under this chapter and the allocation between the states of the respective shares of such proceeds†¦. 3.4 THERTEEN FINANCE COMMISSIONS OF INDIA: 3.4.1 First Finance Commission: The First Finance Commission was appointed by the President on November 20, 1951, which was chaired by Mr. K.C. Neogy. Other members of the commission included Mr. V.P. Menon, Mr. R. Kaushalendra Rao, Dr. BK Madan and Mr. M.U. Rangachari. After Mr. V.P. Menon’s resignation on February 18, 1952, Mr. V.L. Mehta was appointed as a member. The commission was asked to make recommendations regarding: Recommendations * Allocations of income tax and Union Excise Duties and tax sharing. * Amounts payable as Grants- in-Aid to the States in need of Assistance under the ‘substantive portion of Clause 1 of Article275’. * Grants-in-Aid to certain States in lieu of their share of export duty on jute and jute products according to Article 273 # Continuation or adjustment of the terms of agreement with Part B States under Article 278 (1) or under Article 306. Vertical distribution: * The share of States in the proceeds of income tax was to be 55 per cent. * The share of centre was 45%. * The First Commission recommended that shares of States in the Union excise duties be 40 per cent of the proceeds of the tax on three commodities, 25 per cent of the proceeds of the tax on eight commodities and 20 per cent of the proceeds of the tax on 35 commodities, respectively. Horizontal distribution: As far as Horizontal Distribution is concerned, following formula was followed for revenue distribution among the states: Distribution formula: * Population 80%. * Residual weight age of 20% given to contribution. No recommendations regarding grants for meeting capital requirements of the state were made by the commission. The Commission provided Grants in- Aid (under Article 273) to only four states, namely, Assam Bihar, Orissa and West Bengal. However, Grants were provided to many states under Substantive Portion of Article 275 (1) and under the head of Primary education grants. 3.4.2 Second Finance Commission: The Second Finance Commission was constituted by President Rajendra Prasad, on June 1, 1956. The Commission was chaired by Shri K. Santhanam and consisted of Shri Ujjal Singh, Shri L.S. Misra (Retired Chief Justice, Hyderabad), Shri M.V. Rangachari and Dr. B.N. Ganguli, as its other members.The Commission was asked to make the following recommendations: RECOMMENDATIONS * Grants-in-Aid to certain States, in need of assistance under Article 275, having regard to the requirements of Second Five Year Plan and the efforts made by those states to raise additional revenue. * Allocation of Estate Duty and Tax on Railway Passenger Fares proposed to be levied by the Railway Passenger Fares Bill, 1957, introduced in the Lok Sabha on 15 May 1957. * Grants-in-Aid to the States of Assam, Bihar, Orissa and West Bengal, to compensate for their share of the export duty on jute and jute products as per Article 273. * The principles which should govern the distribution under article 269 of the net proceeds of estate duty in respect of property other than agricultural land, levied by the Government of India in the States within which such duty is leviable. * Revisions, if any, of the rates of interest on loans made by the Centre to the States between August 15, 1947 to March 31, 1956 and their terms of repayment. The phenomenal growth of the Union loans to the States justified such adjustments. * Apportionments of the net proceeds of the additional Excise Duties proposed to be levied in view of States’ Sales Taxes on the mill made textiles, sugar and tobacco, and the amounts which should be assured to the States as the income now derived by them from the levy on these commodities and the States Sales Tax (which is to be replaced by the additional duty of excise). vertical distribution: Despite the receding contribution by the Income Tax to the devolution of revenue to the States, the Commission recommended an increase in the per cent of the net proceeds to the States from 55 to 60, and the share of the Union Territories should be 1 per cent. Share of centre was 40% to 45%. Horizontal distribution: It was recommended that the distribution of the share of Income tax among the States should be 10 per cent on the basis of collection and 90 per cent of the basis of population, thereby giving greater importance to population than it was earlier. As far as the allocation to the States from the Union duties of excise on matches, tobacco, vegetable products, tea, coffee, sugar, paper and vegetable non-essential oils was concerned, the Commission considered that it should be 25 per cent. 3.4.3 The Third Finance Commission: The Third Finance Commission was appointed in the year 1960, for the period 1960-64, by the President and was chaired by Shri A.K. Chanda and the its members were :- Shri Govinda Menon, Shri Dwijendra Nath Roy, Prof. M.V. Mathur, Shri G.R. Kamat, Member Secretary. The Commission was asked to make recommendations to the President with regard to the following:- * On account of Tax sharing between the Centre and the State and allocation of Income Tax and Central Excise Duties. * Under Article 275, Grants-in-Aid to States in need of assistance, other than the sums specified in the provisos to Clause of article 275 a) With regard to the requirements of third five-year plan b) Secondly, with regard to the efforts to be made by those states to raise additional revenue amount . * Allocation of duties, namely, additional excise duty and estate duty. * The manner of distribution of adhoc Grants in-lieu of tax on Railway Passenger Fares With regard to the TOR the following were the recommendations made by the FC:- The Finance Commission recommended the formulation of an independent commission to assess the tax potential of each state. horizontal distribution: Income Tax With regard to the divisible pool of income tax among the states the FC adopted the criterion of the first FC that 80% be distributed on the basis of population and 20% on the basis of collection. The recommended percentage share of the states in divisible pool of the Income Tax: Maharashtra – 13.41, Bihar – 9.33, Punjab – 4.49, Uttar Pradesh – 14.12, Kerala – 3.55 Union Excise Duty With regard to the distribution of the proceeds of UED the FC decided to cover all commodities on the existing list. It recommended that 20% of the net proceeds of UED on all commodities on which such duties were collected and the yield of which exceeded Rs. 50 lakhs in1960-61 should be allocated to the state. Vertical distribution: Commission recommended an increase in the per cent of the net proceeds to the States from 60% top 75%.share of centre was reduced to 35% to 40%. revenue distribution formula: The share of each state in the distribution of UED was determined by the Commission on the basis of population and it rejected consumption as the basis of distribution due to two major reasons; A. Reliable data on consumption wasn’t available. B. As it would have given advantage to the more urbanized and financially stronger states. Percentage share of the 20% of proceeds of the UED for certain major states were:- Maharashtra – 5.73, Bihar – 11.56, Punjab – 6.71, Uttar Pradesh – 10.68, Kerala – 5.46 Additional Duties of Excise The GOI in consultation with the state governments, decided that an AED be levied on mill-made textiles, sugar, tobacco, rayon among others and the net proceeds of which should be distributed among them subject to then income derived by each state being assured to it. The Commission rejected this contention as the rates of sales taxes had been revised by them since then. The commission distributed the guaranteed amount of Rs. 32.54 crores among the States and the remaining amount was distributed, first, on the basis of the percentage increase in the collection of sales tax in each state since 1957- 58 when AED were imposed and then on the basis of the population. The Act imposing a tax on the railway passenger fares was repealed after the Third Finance Commission had been constituted. Hence, the commission was asked to make recommendations on the principle on which the ad hoc grant should be distributed among the states. The commission adopted the principle of compensation based on which the grants should be distributed. 3.4.4 The Fourth Finance Commission of India: The Fourth Finance Commission was constituted on May 18, 1964, under the chairmanship of Dr. P.V. Rajamannar. Other members of the Commission included Shri Mohan Lal Gautam Shri D.G. Karve Prof. Bhabatosh Datta Shri P.C. Mathew, Member Secretary. The Commission suggested in its report that there should be greater co-ordination between the Centre and the States in common financial interests for which it recommended the establishment of a permanent organization in the Ministry of Finance. Recommendations Horizontal and vertical distributions were similar to the third finance commission. The changes to be made in the principles governing the  distribution of the net proceeds in any financial year of the additional excise duties levied on commodities, namely, cotton fabrics, silk fabrics, woolen fabrics, sugar and tobacco- in replacement in the States’ tax formerly levied by the state governments. 3.4.5 The Fifth Finance Commission of India: The Fifth Finance Commission was constituted by the President of India on March 15, 1968. The Terms of Reference of the Fifth Finance Commission were wider than those of the earlier ones. Apart from the matters referred to in the earlier Commissions, this Commission was required to: * Examine the desirability or otherwise of maintaining the existing arrangements in regard to additional excise duties levied in lieu of Sales Tax and the scope for extension of such arrangements to other items. * To inquire into the unauthorized overdrafts of the States and recommend the procedure for avoiding such overdrafts. * Examine the scope for raising revenue from taxes and duties mentioned in Article 269, the scope for States in raising additional revenue from their sources as well their scope for better fiscal management and economy in expenditure, and make a comprehensive study of the States’ expenditure on various subjects. * Grants-in-aid recommended under Article 275 (1) are to be for purposes ‘other than the requirements of the Five Year Plan’, and while making its recommendations, the Commission was called upon to have regard to â€Å"the resources of the Central Government and the demands thereon† on account of expenditure on civil administration, defense, debt servicing, etc. * The Commission was asked for the first time to indicate the basis of its findings and make available relevant information. Since then these were made clear in the Terms of Reference of every successive Finance Commission. 3.4.6 The Sixth Finance Commission of India: The Sixth Finance Commission was incorporated in the year 1973 consisting of Shri K. Brahmananda Reddi as the chairman and the following four other Members, namely:-Shri Justice Syed Sadat Abal Masud, Dr. B.S. Minhas, dr. I.S. Gulati, Shri G. Ramachandran, Member Secretary. Recommendations The States demanded the inclusion of corporation tax into the divisible  income tax and 1005 allocation of the net proceeds to them. The commission expressed that such inclusion was constitutionally forbidden but it can be reviewed by National Development Council. vertical distribution: States share was increase from 75% to 80% due to the decrease in the divisible pool as the arrears of the advance tax collection had been cleared. Share of centre was reduced to 25% to 30%. 3.4.7 The Seventh Finance Commission of India: Introduction The Seventh Finance Commission was incorporated in the year 1978 consisting of Shri J.M. Shelat as the chairman and the following four other Members, namely:-Dr. Raj Krishna Dr. C.H. Hanumantha Rao Shri H.N. Ray Shri V.B. Eswaran, Member Secretary. Vertical distribution: The share of the states in the net proceeds should be raised to 85% excepting the share of the Union Territories which would be 2.19% of net proceeds. Share of centre was reduced to 15%. Horizontal distribution: The inter distribution between the states should include 10% contribution factor and rest 90% would be on basis of population. 3.4.8 Eighth Finance Commission of India: The Eighth Finance Commission was constituted by the President of India, on April 28, 1984 under the chairmanship of Shri Y.B. Chavan. The commission also consisted of the following members Shri Justice Sabya Sachi Mukherjee Dr. C.H. Hanumantha Rao Shri G.C. Baveja Shri A.R. Shirali Shri Justice T.P.S. Chawla Shri N.V. Krishnan, Secretary. It was asked to make recommendations on: * The distribution of net proceeds of taxes between the union and the states which are to be or may be divided between them under chapter 1 of Part XII of the constitution and allocation between the states of the respective shares of the same The principles which govern the grants in aid of the revenues of the states out of the Consolidated Fund of India and the amount to be paid to the needy States which seeks assistance by way of grants in aid of their revenues under Article 275 of the constitution for purposes other than those specified in the provisions to  clause (i) of that article. * The commission is to examine the possibility for increasing revenue from the taxes and duties mentioned in article 269 of the constitution but which are not levied at present. It will probe into the scope for enhancing revenue from the duties mentioned in the article 268. Making an assessment of the non plan capital gap of the states on a uniform and comparable basis for the 5 years ending with 1988-89 also comes under its agenda. It will review the policy and arrangement in regards to the financing of relief expenditure by the States affected by natural calamities and make appropriate suggestions. The commission shall make its report by October 31, 1986 on each of the matters aforesaid. The major objective of the Eighth Finance Commission was to reduce interstate disparities through their scheme of devolution. 3.4.9 The Ninth Finance Commission of India: The Ninth Finance Commission was set up in June 1987 under the chairmanship of Mr. N.K.P Salve along with the following members Shri Justice Abdus Sattar Qureshi Dr. Raja J. Chelliah Shri Lal Thanhawla Shri Mahesh Prasad Shri S. Venkitaramanan Shri Venkitaramanan Shri R. Keishing Shri K.V.R. Nair. The commission has been asked to adopt a normative approach in assessing the receipts and the expenditures on the revenue account not only of the states but also of the centre with due regard to the special problems of each state and the special requirement of the centre. Generating surpluses on revenue account of both the states and centre for capital investment should also be considered. Changes in the principles that govern the distribution between the union and the states and also the states inter se of the net proceeds of central taxes are to be made. The commission will also make recommendations regarding the principles which should govern the grants in aid of the revenue of the state out of the Consolidated Fund of India. It is to assess the debt position of the states as on March 31, 1989 and suggest corrective measures. In regard to the financing of the relief expenditure by the states affected by natural calamities the commission is to examine the feasibility of establishing a National Insurance Fund to which the state governments may contribute a percentage of their revenue receipts. The government’s decision to accept all the major recommendations of this commission which would bring substantial benefits to the state  during the eighth five-year plan period (especially in relation to debt relief) shows the upper hand enjoyed by this body. 3.4.10 The Tenth Finance Commission of India: The Tenth Finance Commission was incorporated in the year 1995 consisting of Shri Krishna Chandra Pant as the Chairman and the following four other Members, namely Dr. Debi Prosad Pal, Member of Parliament, Member Shri B.P.R. Vithal, Member Dr. C. Rangarajan, Member Shri M.C. Gupta, Member Secretary. Recommendations The share of the Union Territories would not be determined on the grounds used for state share but it would be decided on the basis of population solely. The percentage would be 0.927% for the years 1995-2000. The proceeds from the ‘penalties’ and ‘interest recovered’ under the miscellaneous receipts should be included in to the divisible income tax pool as recommended by Ninth commission with effect from 1 April 1995. Vertical distribution: The share of the net proceeds would be 77.5% for five years was given to states and 23.5% share was given to centre. HORIZONTAL DISTRIBUITION: Distribution of the net proceeds among states would be as follows:- * 20% on the basis of population of 1971 * 60% on basis of distance of per capita income * 5% on basis of area adjusted * 5% on basis of infrastructure index * 10% on basis of tax effort 3.4.11 The Eleventh Finance Commission of India: The Eleventh Finance Commission was appointed by the President on July 3, 1998 for the period 2000-05.It was chaired by : Prof. A.M. Khusro and its members were Shri N.C Jain, Shri J.C Jetly, Dr. Amaresh Bagchi, Shri T.N. Srivastava The Commission was asked to make recommendations to the President with regard to the following:- * With regard to Chapter I of Part XII of the Constitution, the distribution between the Centre and the States of the net proceeds of taxes and the allocation between the States of the shares of  these proceeds. * The principles governing the grants-in-aid of the revenues of the States out of the Consolidated Fund of India and with regard to article 275- the sums to be paid to the States which are in need of assistance by way of grants-in-aid of their revenues for purposes other than those specified in the provisos to clause (1) of that article. * With regard to the recommendations made by the Finance Commission of the State; the measures needed to augment the Consolidated Fund of a State to supplement the resources of the Panchayats and Municipalities in the State. * Suggestions for a restructuring of the public finances so as to restore budgetary balance and maintain macro-economic stability. Vertical distribution: The total share of the States in the net proceeds of central taxes and duties would be 29.5 per cent for the next five years. Share of the centre was 71.5%. 3.4.12 The Twelfth Finance Commission of India The Twelfth Finance Commission was appointed on 1 November 2002 to make recommendations on the distribution of net proceeds of sharable taxes between union and states. The commission was headed by veteran economist of India, C. Rangarajan. The commission submitted its report on 30 November 2004 and covered the period from 2005 to 2010. Major Recommendations of 12th Finance Commission * Macro-economic stability The total Fiscal Deficit for Centre & states to be reduced to 3% of GDP. The total tax-GDP ratio of both centre& states to be increased to 17.6% of GDP in 2009-10. The revenue deficit for the centre& states combined to be reduced to 0% by 2008. * Distribution of Union Tax The total share of states in the total sharable central taxes to be fixed at 30.5% and the share of states will come down to 29.5% if the states levy sales tax on sugar, textiles & tobacco. * Grants to local bodies The total grant that will have to given to the states for panchayati raj institutions and local urban bodies for the period of 2005-09 will be Rs  20000 crores& Rs 5000 crores respectively. * Calamity Relief Fund The calamity relief fund scheme will continue as it was in the previous plans with central & states contributing in the ratio of 75: 25. The size of fund will be Rs 21333 crore for the period of 2005-10.. 3.4.13 thirteenth Finance Commission: 1. The share of states in the net proceeds of the shareable Central taxes should be 32%.This is 1.5% higher than the recommendation of 12th Finance Commission. 2. Revenue deficit to be progressively reduced and eliminated, followed by revenue surplus by 2013-14. 3. Fiscal deficit to be reduced to 3% of the GDP by 2014-15. 4. A target of 68% of GDP for the combined debt of centre and states. 5. The Medium Term Fiscal Plan(MTFP)should be reformed and made the statement of commitment rather than a statement of intent. 6. FRBM Act need to be amended to mention the nature of shocks which shall require targets relaxation. 7. Both centre and states should conclude ‘Grand Bargain’ to implement the model Goods and Services Act(GST).To incentivise the states, the commission recommended a sanction of the grant of Rs 50000 crore. 8. Initiatives to reduce the number of Central Sponsored Schemes(CSS)and to restore the predominance of formula based plan grants. 9. States need to address the problem of losses in the power sector in time bound manner. 3.5 CURRENT REVENUE SHAIRING FORMULA: The scope of the FCs broadened over time as they were assigned several other issues on government finances, particularly those relating to augmentation of State Consolidation Funds to supplementing the resources of local bodies and debt-related issues. The approach of successive FCs varied as they addressed concerns raised by States from time to time regarding the composition of the divisible pool of central taxes and inter se distribution criteria. Recent constitutional changes have simplified the sharing arrangement of the divisible pool of Central taxes by clubbing all shareable Central taxes and excise duties. While determining the formula for horizontal distribution of inter se shares of States, various FCs attempted to correct the differentials in revenue capacity and cost disability factors  inherent in the economies of States, while trying to foster fiscal efficiency at the State level. However, differences have been noticed in selection, definition and weight of variables that have been used by FCs to prescribe the devolution formula for Central taxes. More recently, the Thirteenth FC has placed greater emphasis on fiscal capacity distance and fiscal discipline, which is expected to facilitate greater convergence among the States. The pattern of transfers through the FC channel shows that the share in Central taxes has persistently been the predominant component of revenue sharing since the First FC. As far as the extent of equalization is concerned, an analysis of transfers as recommended by four successive FCs (from the Tenth to the Thirteenth) shows that it was the highest in the case of the Eleventh FC as the gap between recommended and benchmark transfers was minimum. Fiscal distance index is aimed at equalizing amongst the states the resource envelope for supplies of public services, while the fiscal efforts index is to minimize the â€Å"moral hazard† in such equalization payouts by incentivizing the tax efforts of the states. Area and population are indicative of the fiscal needs of the states. Such an institutional arrangement has served the country well. The reports of all past twelve Finance Commissions were unanimously accepted by the Parliament and the country The horizontal distribution is considered with certain basic formula, where the formula is based on objective and transparent parameters. The preferred parameters are: * area * population * fiscal efforts index * Fiscal distance index

Example of Significance of the Study

The study of dehydration technology and craft fabrication can be a learning paradigm in the secondary level and vocational schools to enhance the students’ knowledge and entrepreneurial skills as well. This is but a small contribution with the Dakar Framework for Action (2000) that not only basic education be learned by today’s students but acquisition of learning skills and knowledge for gainful employment and full participation in country’s society. The project’s goal is designed to help students improve academic competence, develop employability skills, implement a career plan and participate in a career pathway in preparation for post secondary education or careers in the food manufacturing or services sector after graduating from high school. This goal can be achieved through the mentors that can teach the students the food dehydration technology and craft fabrication for use of the process. The output of this study is a source material that the teachers can assimilate and disseminate by diffusion and induction technique. SAMPLE OF SIGNIFICANCE OF THE STUDY Significance of the study This section will provide brief description on the various significances of the study given the three categories Educational, Technological and Economic. To students. The proposed study serves the students as their reference or guide in creating their program. It will also help students taking computer related courses to identify the best programming language to use. To teachers. The proposed study will help teachers to have a deeper understanding to the said programming languages. By this study they will come up with easier and powerful program. To future researcher. The proposed study will benefits and help the future researcher as their guide. The study can also open in development of this study.