Was There Ever Essays - Lecturers, Mystics, Civil Disobedience

Was There Ever? ~Transcendentalism : In The nineteenth Century~ Introspective philosophy uncovered itself in the start of the nineteenth century with gifted scholars, for example, Ralph Waldo Emerson, Henry David Thoreau, and Walt Whitman. These accomplished men brought such thoughts as independence, creative mind, and nature to life through their works. Numerous authors in the introspective philosophy time frame remembered such attributes for their pieces. A portion of the qualities are otherworldly prosperity, independence, nature, and creative mind. There are some that make these qualities more clear than others are, for example, Walden by Henry David Thoreau, I Sit and Look Out by Walt Whitman, and I Hear America Singing additionally by Walt Whitman. Walden by Henry David Thoreau, was an elegantly composed piece and completely clarifies and portrays nature and the otherworldly ideal world that accompanies it. ? The bullfrogs trump to introduce the night,? this clarifies the similarity of nature's bullfrogs to melodic excellence and tune. ? What kind of room is what isolates a man from his colleagues and makes him singular? I have discovered that no effort of the legs can bring two personalities much closer to each other in light of the men who every now and again bug him about dejection he says this and it explains that when one is separated from everyone else in the wild or only single all in all, far away from the urban areas, individual people, and occupied life, he isn't farther away as a result of the separation there is among he and the other. He intimates that the psyche could remove one from some other pretty much than the effort of one's legs, and that an excursion a long way from human advancement could unite two individuals intellectually than at any other time. ? Like the marmots in the encompassing slopes, it shuts its eyelids and gets lethargic for a quarter of a year or more.? Here, Thoreau depicts the lake in the winter. He depicts it as once vivacious and occupied in the fall and summer, presently is lethargic and still, similar to an image. The fish don't run about as they did in the playful winter, yet now they simply glide and are still, similar to the waves that were once apparent in the late spring mo nths. This work of Thoreau's simply portrays nature, one of the qualities that make up introspective philosophy. Walt Whitman was a man who could expound regarding a matter in two restricting manners, yet at the same time is a similar story in an alternate point of view. I Hear America Singing is about a man watching, hearing the hints of the individuals and their numerous commitments to society. The melody of everybody happily carrying out their responsibility and preferring it, completing things a grin all over and having an unfathomable point of view toward life. ? The scrumptious singing of the mother, or of the youthful spouse at work, or of the young lady sewing or washing.? This expresses every individual who is being referenced is singing, cheering to what is his or hers, regardless of whether it be their obligations as an individual, or life when all is said in done. ? The day what has a place with the day?at night the gathering of youthful colleagues, hearty, neighborly, singing with open mouths their solid resonant tunes.? This says the night is loaded up with youngsters singing of their lives, hearty and uproarious with open mouths singing their full, euphonic melody of life. This is a bit of a more joyful point of view toward the life of the individuals all around and of the uplifting mentalities of many. Representing independence and demonstrating what one can think about their lives by acting naturally and making the most of their own life. I Sit and Look Out is of finished differentiation to I Hear America Singing. I Sit and Look Out portrays a dim, miserable, undermined, sad world. Though I Hear America Singing portrays a more brilliant and increasingly energetic culture. Walt Whitman utilizes tragic words portraying feeling, and simply a wide range of debasement possible. ? I see the spouse abused by her significant other, I see the tricky tempter of ladies,? Here he paints the image of the overlooked, severely rewarded spouse by her significant other, and the mischievous, shrewd, womanizer/enticer of blameless ladies. ?I see the activities of fight, plague, oppression, I see the saints and detainees.? He watches the malevolence of war, and

The bad effects of plastic on humans Research Paper

The terrible impacts of plastic on people - Research Paper Example This is on the grounds that it is non-biodegradable henceforth an ecological toxin (Vogel, 2013). It isn't just a natural poison, yet it has hurtful impacts to people. This paper talks about the different perils plastic presents to people. Impacts of Plastic on Children Most of kids toys and types of gear, for example, infant jugs and therapeutic rings, are made of plastic. They thusly contain phthalates that mollify plastics, and Bisphenol A, which makes the hard understood plastics (Schierow, (2011). The youngsters promptly expend these synthetic compounds through ingestion. The section of these harmful synthetic substances in their body framework prompts concealment of hormones in their body framework. This along these lines brings about underdevelopment of a portion of their body organs. Little exposures to these synthetic concoctions have a similar impact as when there is an enormous presentation as a result of their little weight (Hochberg, 2012). Impacts of Burning Plastic As a technique for arranging plastic materials in the estate, individuals decide on consuming. Consuming of plastics transmits perilous gases which, breathed in, may expand the likelihood of experiencing coronary episodes, asthma, emphysema, rashes and queasiness among others. Consuming of polystyrene polymers, for instance the yogurt compartments, prompts creation of styrene which when retained through the skin may harm the mucous film and the eyes. Plastics containing PVC are the most risky since the harmful dioxins radiated when consuming them is cancer-causing (Vogel, 2013). A portion of the loss from the consuming of plastic perseveres for extensive stretches in nature. Accordingly, the breeze blows them into the water bodies or different areas of the land. The industrious poisons are consequently ready to bio-gather, henceforth can increment in amount in water bodies, debased water and food. The introduction of people to these toxins is through utilization of creatures that devou r the items from the water bodies, for instance fish may expend mercury-sullied water (Knight, 2012). This may prompt medical issues, for example, malignancy, twisting of their youngsters, disappointment of imitating, and resistant sicknesses. Effect of Littering Plastic Littering plastics in the earth additionally effectsly affect our territory. It expands the degree of land and water contamination. Their removal ashore prompts the debasement of land, where the land lessens its ability of food creation. They hinder the ingestion of water and mineral soils henceforth decrease the development of plants and trees (Schierow, (2011). Removal of an enormous mass of plastics in the earth can cause avalanches, which may cause passing of people. In water, they draw in the persevering natural poisons, which are hydrophobic (Hsieh et al., 2004). They are in this manner ready to spread the toxins into the perfect condition, where they gain contact with untamed life. Utilization of these squand ers prompts medical issues, for example, fruitlessness, misshapening of posterity and respiratory issues, which may prompt demise (Vogel, 2013). Natural life may likewise devour the little bits of plastic that may cause demise of untamed life. The expansion of death of untamed life lessens the quantity of vacation spots, in this way decreasing the degree of pay in the nation. Impacts of Industrial Production of Plastic Manufacture of plastics prompts emanation of huge amounts of carbon monoxide, which promptly oxidizes to carbon dioxide. Due to the

Writers Spaces Where The Magic Happens

Writers Spaces Where The Magic Happens If you’re a famous author and you’re planning to invite me to a house party, prepare to find me shiftily wandering around your upstairs hallway come 10pm. Just as I’m fascinated by the shapes and colours of excellent writing, I’m fascinated in knowing how it happens. And as it’s still frowned on to ask bestselling authors for brain scans instead of autographs, I’ve learned to settle for a sneak at their homes, offices and writing routines. Below are the places I get my kicks. Writers’ Rooms   The Guardian may have ended its fascinating Writers Rooms series of articles but luckily, just like those pictures of me with fat arms at my sister’s wedding, on the internet nothing is ever really gone. Stop by the archives to rifle through the desks of Wendy Cope, Louis de Bernières and Marina Warner. I love the descriptions each author has submitted to go with their room and I’m especially proud of any that decided to stick two fingers up at the idea of tidying up and left everything in creative disarray. Theres also Where I Write: Guardian Childrens Authors which is as above but focused on writers for the chronologically challenged. How I Write: The Secret Lives of Authors by Dan Crowe   A weighty, lush paper tribute to author’s workspaces and vices, this is the sort of book you should keep on your coffee table but somehow it never leaves your desk because you just keeping going back to it. The photography makes even post it notes (Will Self’s secret) look somehow erotic and the featured writers submitting the accompanying essays are strictly A list, Douglas Coupland, A.S. Byatt and the curmudgeon we love to hate, Jonathan Franzen. Where I Write A project by Kyle Cassidy, this series of photographs focuses on fantasy, science fiction and comic book authors like M. Alice LeGrow, Peter Straub and my own personal horror hero, Ellen Datlow. It’s light on details but gets bonus points for sneaking in so many pets. #Where I Write When the photos stop being enough to feed your addiction to eyeball authors’ homes, you need to move on to the harder stuff: videos. The project was created by publisher Hachette and they’ve managed to corral their big name authors like Ian Rankin and Joanne Harris into taking part. Even better they haven’t ignored more diverse writers like Wattpad hits Jenny Rosen and Pia Bhatt. And if your tastes are more textual then don’t worry, I have your back. Some of the best books I’ve found about the writing process routines, inspirational tics and superstitions can found in the books below. Daily Rituals: How Artists Work by Mason Currey Process: The Writing Lives of Great Authors by Sarah Stodola On Writing by Stephen King A Slip Of The Keyboard by Terry Pratchett Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles.

Should Healthy Food Be A Hazard For The Human Health

There is no doubt that healthy food is one of the basis of healthy life. But how to recognize what food is healthy and what is dangerous?American grocery stores are full of nice looking fruits and vegetables. Meat, fish, dairy, and pastry products also look very attractive. But are they safe? What do we actually eat? These questions are very important. In last decades wesee cancer epidemics in the U.S. Also, masses of people suffer from asthma and allergy here. What is the reason for these terrible diseases? One of the potential reasons is using genetically modified (GM) food that is a hazard for the human health. First of all, GM products may cause toxic effects. Second, these novel foods create new allergenic risks. And third, genetically engineered (GE) food is a potent cancer tumor promoter. By the beginning of 2010, a full menu of GM foods and crops have made their way into kitchens and shopping carts nationwide. Analysts estimate that about 60-75 percent of foods commonly found on supermarket shelves or at our favorite restaurant would â€Å"test positive† for these genetically engineered crops. What does it mean for us, consumers? It means that we need to be knowledgeable about how dangerous GM foods might be. GE products clearly have the potential to be toxic and a threat to our health. For example, in 1989 a GE brand of L-tryptophan, a common over-the-counter nutritional O’Connor 2 supplement, killed 37 americans and permanently disabled more than 5,000 othersShow MoreRelatedFamily Diagnoses1421 Words   |  6 Pagesthe use of nursing diagnoses is to assists the nurse in assessments and treatments of nursing problems. It provides an outline for the nursing model, and gives nurses a reference. The nursing diagnosis provides a clear focus for the development of health goals and nursing interventions. Nursing diagnoses and interventions focuses on individual patient crises, specific interventions, or medical diagnose (Warren, 1998). â€Å"It is imperative that information on common nursing diagnoses and interventionsRead MoreDavid Zinczenkos DonT Blame The Eater : We Is Responsible For A Healthy Lifestyle?1319 Words   |  6 PagesSeptember,2017 Personal Health How can a person hold someone else responsible for his or her health when that person is not living a healthy life style? Some people tend to blame others for their health issues and demand that the government or health insurance companies pay for their medicals. Meanwhile, it is believed that we are responsible for our health. According to David Zinczenko ’s â€Å"Don’t Blame the Eater†, he believes that the government should be responsible for our health. On the other handRead MoreThe Importance Of A Good Healthy Balanced Diet1498 Words   |  6 Pagesnurses are fully focused and able to concentrate. 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Contamination occurs through environmental pollution of the air, water and soil, such as toxic metals, dioxins and PCBs, or through the use of various industrial chemicalsRead MoreEssay on Unit 32 M11694 Words   |  7 Pagesï » ¿Introduction In this assignment, I shall be explaining how health, safety and hygiene legislation has impacted on selected two food retailers. I have selected Jimmy’s and Tesco. Jimmy’s Jimmy’s World Grill Bar is a chain of buffet restaurants in the United Kingdom. In 2012 it launched its flagship restaurant in The O2, London. The first Jimmy’s World Grill Bar opened in 2003 and the chain now operates restaurants including Luton, Derby, Bath, Peterborough, Watford, and Wimbledon. 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Prior to inspection or regulatory requirements and food safety, many people became ill or died from unsanitary conditions, unclean food, and foodborne illness. According to the CDC, foodborne illness is estimatedRead MoreEnvironmental Issues on Global Health1410 Words   |  6 PagesGlobal Health Seven Environmental Issues Complete the following chart by identifying seven environmental issues that affect global health. In the second column, describe in complete sentences how the issue affects global health. Environmental issue How does the issue affect global health? Overpopulation The Earth’s natural resources are already being consumed at an unsustainable rate. Many of these resources are required to support world health and human life (Donnatelle, 2010). Human populationRead MoreIs Milk Harmful Or Helpful For Humans?904 Words   |  4 Pagesessential factor to living a long healthy life. It’s true, they are, without vitamins and minerals being a part of our daily intake people would eventually develop health conditions. That’s why as a young child you always heard your guardians hollar to drink your glass of milk so you can grow big and strong. A concerning issue arising is if milk if truly beneficial towards human health or hazardous. When it comes to the topic of obtaining all nutrients to live a healthy life majority of people will readilyRead MoreThe Importance Of Occupational Health And Safety At The Workplace1384 Words   |  6 PagesSchool of Continuing Studies Human Resources Management (ORGB 423) Professor: Maha Daoud Occupational Health and Safety

Paper 1 - 688 Words

Kaplan University Brian Wheeler CJ130: Introduction to Corrections Prof: Terry Campbell Unit 2 In this paper I’m going to describe how society’s response to crime impacts public policy, sentencing, practices, and correctional operations. Also an overview of the evolution of society’s views on crime and punishment. Along with need for crime and punishment. Fallowed up by the shift in sentencing laws and impact (prisons, Get Tough On Crime, present day). Fallowed up an emphasis on†¦show more content†¦For an example, the public has a fear of sex offenders. Policymakers will form or progress polices in treatment accommodations for those people to make the community feel safe. The media has a great deal in presenting ‘facts’ about situations. This gives off false information and makes society react based on this information rather than the truth. The need for crime and punishment will always be. The reason is if there is an easier way of getting one wants without working for it they will take any chances to obtain that item. Which means for example a person that needs money goes out and commits robbery. Which as we know this is a crime. Therefore you now need some form of punishment. Without punishment there would be no order in society which would be complete chaos. Remember the famous saying you do the crime, you do the time. (Price, 2014) The historical changes in sentencing and corrections policies and practices can be characterized, in part, by the emphasis on different goals. Four major goals are usually attributed to the sentencing process: retribution, rehabilitation, deterrence, and incapacitation. Although sentences frequently address several of these goals in practice, the emphasis on which goal is the highest priority has changed dramatically in the past 30 years. (Mackenzie, 2001) Society has a lot to do with this they are wanting to see certain offenders serve longer sentences than appointed by the justice system. For example a lot ofShow MoreRelatedPaper 11717 Words   |  7 PagesIntroduction Welcome to the Cornell Fine Arts Museum. Has anyone visited here before? Great! Well let me tell you a little bit about the museum. This is a teaching museum, which means our mission is to educate the community. We give tours from k-12 and adults. We have free admission for all, so you are always welcome to come back! We currently have 5,000 objects. We are the only museum in central Florida to hold antiquities and American art. For this exhibition, we have selectedRead MorePaper 1919 Words   |  4 PagesUnit 8 Project Courtney Cook June 12, 2010 Employment and Staffing Dr. Sherri Beasley Background checks are a useful tool for employers to determine the fit of a candidate to the organization. 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HealthSafety in Childcare Free Essays

While the free essays can give you inspiration for writing, they cannot be used ‘as is’ because they will not meet your assignment’s requirements. If you are in a time crunch, then you need a custom written term paper on your subject (childcare) Here you can hire an independent writer/researcher to custom write you an authentic essay to your specifications that will pass any plagiarism test (e. g. We will write a custom essay sample on HealthSafety in Childcare or any similar topic only for you Order Now Turnitin). Waste no more time! Tantrums, mealtimes, whingeing, disobedience, bullying, stress, loss of patience, sibling rivalry and fussy eating all contribute to at home parents requiring time out. As for working parents, everyday they strain themselves to financially support their families whilst also worry about the effects their absence will have on their child or children. So what’s a parent to do? Give up any hope of returning to work? Continue slaving away at home as they become increasingly impatient and angry at their child? Abandon your child to the clutches of any Tom, Dick, or Jane who hangs up a childcare shingle? Beg your aging parents to give up lawn bowling and golf in favor of spending quality time with their precious grandchild? Difficult as it can be to find quality childcare, the situation isn’t quite as dismal as you might think. While you might have to set your sights short of finding a real-life Mary Poppins, you don’t have to settle for any of the scary characters who regularly make their rounds on our television sets every night. In today s society there are many options parents can take when it comes to childcare. When considering which choice to take it is vitally important to make sure their child s needs are meet. Children s physical, emotional, social and intellectual needs must be met if they are to grow and develop towards their full potential. Whether at home or in some form of childcare, children require essentials such as love, security, praise and recognition, responsibility and space to explore and learn new things. Alternative options for childcare include: a baby-sitter – an individual who comes to your home and watches your child / children on an irregular basis. In most cases they are a local teenager with no special training. However, most schools and girls clubs now offer training courses in baby-sitting, first aid and infant / toddler CPR. au pair (mainly in America) – A foreign visitor who wishes to experience another way of life. In most cases the individual is from another country and live with the family and receive a salary. Duties include light housework and childcare in which they work under the supervision of the parents and may or may not have any training. Au pairs provide up to 45 hours of childcare per week, on top of room and board, they generally receive approximately $115 to $125 per week. Families are also responsible for paying $500 per year toward an au pair’s tuition costs and $3950 to participate in the program- a fee that covers recruitment expenses, air transportation, training, insurance, and support from a community counsellor. nanny – A childcare specialist who has special training in childcare, health and safety, and nutrition. Duties are childcare and domestic tasks relating to childcare, depending on your individual family needs, you can obtain a live in nanny or not. A nanny may be full or part time and must be over the age of 18. Their fees range from $2000 to $4000 per month (plus room and board, if applicable) with many also expecting you to provide them with a car allowance and/or the use of the family vehicle. ay care/family childcare – Care for infants and preschool children in the caregivers home. day care center and day nursery – Care for infants and preschool children. It may be located in the caregivers home or in another location. The center is licensed and the staff have to meet your states required minimum for training and adult / child ratio. The cost is approximately $30 per day for an infant, $28 per day for a toddler, and $24 per day for a preschooler. How to cite HealthSafety in Childcare, Essay examples

Rebounding Fitness for Baby Boomers free essay sample

A baby boomer is a person who was born during the demographic Post-World War II baby boom between the years 1946 and 1964, (so they are about 48-64 years old) according to the U. S. Census Bureau. According to BBC Seventy-six million American children were born between 1945 and 1964, representing a cohort that is significant on account of its size alone. In 2004, the UK baby boomers held 80% of the UKs wealth and bought 80% of all top of the range cars, 80% of cruises and 50% of skincare products. According to the International Health, Racket and Sportsclub Association, older adults are hitting the gyms and health clubs at a record rate. The group says the number of health club members over 55 grew by 443% from 1987 to 2010, while the number of members in the 35-54 age group increased by 260%. The reason : is the quality of life because the feedback we get is that people simply want to be active in their later years, and they now realize that being fit is one of the only ways to do that. We will write a custom essay sample on Rebounding Fitness for Baby Boomers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A lot of the problems we used to think of as being related to aging, we now know arent related to aging at all. They are related to disuse of the body, and boomers have finally begun to realize Hey, we can do something about that. says Dean Witherspoon, president of Health Enhancement Systems, which creates health programs for corporations and other organizations. A research recently published in the Journal of the American Geriatric Society found that jumping from no. 6 in 2010, fitness programs for older adults was no. 2 in the 2011 survey and now remains strong at no. 3. As the baby boom generation ages into retirement, and because they may have more discretionary money than their younger counterparts both in Western Europe and North America. It is assumed that in retirement, people typically have greater discretionary money but have a tendency to spend it more wisely and have more time to engage in an exercise program. When baby boomers start an exercise program their biggest concern is safety. Since Kangoo Jumps were developed for rehabilitation and injury prevention we, as health and fitness professionals should take advantage of this growing population of retired persons by providing age-appropriate exercise programs. When you look at aerobic exercises like jogging, running, skipping or even walking, it is highly eneficial in improving the blood circulation, and lymph system, but the high impact nature of land based exercise can have detrimental effects on the joints, especially around your ankle, knees, low back and hips. As we grow older our joints, and bones, may be able to support high impact exercises like jogging or even walking. So adults can conveniently use rebounding to perform these aerobics and reap the benefits of these exercises will also ensuring a full body workout created by the bouncing low impact movement. Rebounding on Kangoo Jumps is a fun way to get great exercise using small controlled movements. By using different intensity moves, people of all ages and all physical levels can exercise on Kangoo Jumps. Kids love it, adults and seniors love it too! Rebounding has become one of the most beneficial forms of exercise ever developed. Rebounding provides many benefits to your body. It has been known to improve your circulation reduces stress, increase muscle tone, improve co-ordination and balance, increases energy. The main benefits of exercising on Kangoo Jumps for older adults are : it helps preventing heart disease, improving immunity, normalizing blood pressure, reducing levels of bad cholesterol and much, much more! There is no strain on your joints. Under medical supervision controlled rebounding can be used for rehabilitation after heart problems. The production of red blood cells is positively influenced. Rebounding at level 1 on KJs is safe because your feet barely leave the surface and holding into something in the beginning will help if someone feels unsteady. Balance — the ability to keep the body in equilibrium improves the capability to stand and move freely — is one of many physical functions we take for granted from the time we learn to roll over as a baby. Our balance system — that critical collaboration of senses, nerves, and brain signals — guides our muscles and joints through space — is crucial in every step of our lives. There are propriceptors in every tendon atachment (tendon connects muscle to bone). These are neural transmitters that sense muscle tension and transmit that information to the brain. To improve balance you ust practice. With practice the discussion between the brain and you muscles gets faster. This improved discussion results in balance improvements. As we age, however, balance, spatial awareness and muscle functionality tend to decline. Difficulty with balance functions can, in turn, make even routine movements such as walking a problem. For many older individuals, walking is often a primary form of exercise. But simple walking generates forces and pressures which may distress older walkers who are experiencing arthritis or osteoporosis, in addition to instability. Since we’ve learned that regular exercise at every age promotes strength and vitality, then the challenge is to find a type of exercise that won’t add wear and tear to older bodies. Rebounding/bouncing on KJs — is an excellent way to successfully support and maintain your balance mechanism as well as improve muscle and bone strength. Ongoing studies point out that exercise regimens that combine cardiovascular fitness and muscle strengthening elements and functional training exercises (exercise that mimics the activities of daily living) help combat problems with balance and improve vitality. Rebounding provides just that combination in a pleasing, low-impact form. The average runner strikes the ground with 7 to 8 times his or her body weight, and pushes off with 2 to 3 times body weight. Thats a lot of impact for your joints to absorb. Applying this fact to a 150-pound runner, who has an average of 400 foot-strikes per foot per mile, during a one-mile run each foot would endure between 60 and 90 tons of force. Typical runners training from 40 to 80 miles per week could expect to expose their bodies to approximately 16,000 to 32,000 impacts per leg per week, equivalent to about 2400 to 7200 tons of force. This is an astounding amount of stress to the lower extremities that increases the likelihood of injury as conducted at the Florida Atlantic University Human Performance Laboratory, Davie, Florida. A study found that exercising on Kangoos reduces impact pressure on the foot and body by 80%. The body of the 150 pound man, absorbing 570 pounds of pressure while walking, would only have to absorb 114 pounds of pressure on Kangoos. Thats why we have to encourage older adults to put some bounce in their step – and stay steady. Hinge, ball and socket, pivot, gliding – are the four major types of joints in the human body. These fascinating ‘attachments’ are necessary to assist and support every movement we perform – from crawling, to standing to walking to running, climbing, lifting, to simply sitting. Joints are the place where 2 bones meet, muscle cross these joints and act as levers that lengthen and extend to move the limbs. Joints are the lynchpins for our sense of vigor and well-being. Because healthy, flexible, responsive joints are so crucial to all our activities, they need to be exercised within their correct range of motions just like our other physical systems of muscles and organs. Fortunately, bouncing exercises them all! 3 anatomical planes of motion There are three planes of motion in which we move. If you think about it, most of our movements are not straight up and down, or side to side etc, especially in sports. They tend to combine a mixture of movements in different planes. The three planes of motion are: Sagittal Plane The Sagittal plane passes through the body front to back, so dividing it into left and right. Movements in this plane are the up and down movements of flexion and extension Frontal Plane The frontal plane divides the body into front and back. Movements in this plane are sideways movements, called abduction and adduction Transverse Plane This plane divides the body into top and bottom. Movements in this plane are rotational in nature, such as internal and external rotation, pronation and supination Kangoo Jumps can be used for rehabilitation exercises by physicians and by chiropractors for exercises that are low impact and do not stress the joints The rebounders, like Kangoo Jumps has been recommended by many physicians for use in older Americans, or even for those with certain disease processes such as Multiple Sclerosis. It can improve the balance and agility that is found in middle aged to older adults. Those adults who are over the age of fifty can benefit greatly from the use of a rebounder for low impact physical activity, as well as to improve their immune system and their circulatory system while they are keeping their weight under control. 3 anatomical planes of motion There are three planes of motion in which we move. If you think about it, most of our movements are not straight up and down, or side to side etc, especially in sports. They tend to combine a mixture of movements in different planes.

Effective Communication Methods

Effective Communication Methods Methods of Communications for Internal and Externals Groups Communication is regarded as the process by which individuals send and receive thoughts, ideas as well as feelings in a manner in which the recipient comprehends the message in its intended form. Thus, communication is taken as a two way process where the binding force is assumed to be the feedback loop. Communication can be done verbally or in writing. In most instances, official communications are done in writing because of documentation purposes. On the other hand, most informal communications are done orally. For effective communication to take place, it is important for the communicating parties to make sure that the receiver clearly understands the message and gives a feedback. Failure of the receiver to provide a feedback breaks the communication loop and communication cannot be sustained any longer. However, when the receiver communicates back, the communication is taken as a two way communication which is essential for communication. Communication can be categorized into three main categories. Communication can be classified as verbal communication that entails both spoken and written communication. The second one is non-verbal communication that includes body language and finally communicating through listening.Advertising We will write a custom essay sample on Effective Communication Methods specifically for you for only $16.05 $11/page Learn More Verbal communication is taken as the process that individual’s use to express their ideas, thoughts or feelings verbally. It is commonly regarded as the spoken language. Individuals use enunciation, words choices, pauses, tone, emphasis and loudness in order to enhance verbal communication. Some examples of verbal communications include: telephone conversations, radio, face-to-face discussions, voicemail, seminars, recorded books as well as videos. Similarly, speakers who use sign languages are also considered to be communicating verbally. In a wider context, verbal communication encompasses written word. Thus, written communications such as letters, books, newspapers, hand written notes, announcements and emails are also taken as examples of verbal communications. The best effective method of verbal communication is face-to-face communication. In face-to-face communication, the receiver gets the relayed message immediately and provides an instant feedback. The method is considered as being highly effective because of its efficiency as well as the ability of the sender to assess the receiver body language (Cherry, 2012). Non –verbal communications accounts for a substantial portion of our day-to-day communications. Some common examples of non-verbal communications include; gestures, facial expressions and handshakes. Deliberate body movements are instrumental in inferring certain meanings. Waving, use of fingers to indicate certain numerical values as well as pointing are some commonly used gestures. Facial expressions accounts for the greatest forms of no-verbal communications. Despite the variation in non-verbal communications across culture, it is noted that facial expressions for happiness, anger, sadness and fear are universal globally (Willey, 2012). Listening which is considered as the third method of communication can be grouped into three types: passive, active and reflective listening. Active listening is the most effective form of listening because apart from the regular listening, the listener encourages the person who shares the information.Advertising Looking for essay on communication strategies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Active listening is instrumental in building strong relationships as it expresses genuine interests. In situations where there is a main speaker, passive listening is the best since the speaker does all the speaking and the audience the listening. Reflective l istening is considered as the best form of communication when someone is frustrated, worried, upset or confused. It mainly acknowledges feelings over content (Bennett Hess, 2007). Analyzes of the Methods for the Case Scenario In order to succeed in establishing the required community policing, there must exist effective communications across all stakeholders that are involved in this project. Because of the existing politics in the internal and external groups, it is essential to ensure that appropriate communication methods are adopted. The group that is spearheading this project should ensure that it engages all the internal departments involved in the implementation of the project to an active listening. The managements should listen actively to the challenges they are encountering and encourage them to propose solutions on how the management can help them overcome the problems. Alternatively, the management can request the complaining factions to write a letter that explains th eir reasons of dissatisfaction and give recommendations on the way forward. The management should read the letters and write back to the groups consoling them for the challenges they are encountering and explaining to them on how the management can intervene to assist them. The management can also organize a seminar/ meeting where all the parties involved in the project will meet and have a face-to-face discussion about the project. The management should make sure that it assumes the role of active listening in order to show genuine interest to parties contributing. Similarly, it should use gestures such as nodding the head, smile or frown accordingly to indicate how they are being affected by the information being provided by the parties’ contributing. In addition, the management should engage in reflective listening in instances where the parties contributing are expressing their dissatisfactions, worry and dismay. The management on the other hand should appoint a key speak er who is very conversant with community policing that pertain to drug issues. The speaker should be given the hand written notes of all the issues raised by the represents of the community and departments. The speaker should then conclude the meeting by educating the group about the benefits that both the government departments as well as the community at range will enjoy by implementation of the community policy. In addition, the speaker should address how the management will cater for the worries and frustrations of affected groups (Davidson, 2000).Advertising We will write a custom essay sample on Effective Communication Methods specifically for you for only $16.05 $11/page Learn More In order to have effective communication in the groups involved, the management should adopt various strategies of communications. Because the community concerned is composed of low- income earners, there is a high possibility that most of the residents in the area are not highly educated. Therefore, the managements overseeing the project should organize seminars at religious centers or in surrounding schools and invite appropriate professionals who will educate the community about the benefits of establishing community policies. In addition, the managements should request the professionals invited to prepare booklets that they will be given to those attending the seminar. The booklet should contain detailed information about community policing. It should explain how community policies are established as well as indicate the benefits they bring to affected societies. The booklet will be used to educate the residents who will not get the opportunity to attend the about the benefits of community policies. Best course of action Effective use of communication methods is essential in ensuring successful communications. The management that is overseeing the implementation of the community policing is being faced with its challenges for lack of appropriate communication strategies. Therefore, the management will succeed in its mission by adopting effective communications such as use of seminars, face-to-face discussions, gestures, active, passive and reflective listening as well as ensuring to give feedbacks to sustain the communication loop. Use of booklets should also be used to educate the public about the importance of community policies. Reference List Bennett, W. W. Hess, K. M. (2007). Management and supervision in law enforcement  (5th ed.). Belmont, CA: Cengage Learning. Cherry, K. (2012).Types of Nonverbal Communications. Web.Advertising Looking for essay on communication strategies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Davidson, M. (2000). Effective Communication Methods. New York: Prentice Hall. Willey, J. (2012). Methods of Communication. Web.

5 Cases of a Missing Hyphen

5 Cases of a Missing Hyphen 5 Cases of a Missing Hyphen 5 Cases of a Missing Hyphen By Mark Nichol In each of the following sentences, omission of a hyphen hinders comprehension; discussion and a revision follows each example. 1. Two and a half months elapse between when the president elect is declared the winner of the election and when he or she takes office. The noun phrase â€Å"president-elect,† based on French syntax (in which adjectives follow nouns), is hyphenated, which helps the reader identify elect as an adjective rather than a verb: â€Å"Two and a half months elapse between when the president-elect is declared the winner of the election and when he or she takes office.† (Phrases referring to mixed fractions, such as â€Å"two and a half,† are often erroneously hyphenated; hyphens are correct only when such a phrase, accompanied by a word referring to a unit of time or distance, collectively modify a noun, such as in â€Å"two-and-a-half-month period.†) 2. I’m just looking for some good tasting coffee. As written, this sentence refers to a type of beverage known as tasting coffee and describes it as good. However, to express a sentiment about coffee that tastes good, hyphenate the phrasal adjective: â€Å"I’m just looking for some good-tasting coffee.† 3. Such documentation requires a decision-tree type approach, in which someone must decide each path to achieve an appropriate control structure. The type of omission illustrated in the previous example can also occur in a phrasal adjective that consists of more than two words. The sentence refers not to a type approach of a decision-tree nature but to an approach of a decision-tree-type nature: â€Å"Such documentation requires a decision-tree-type approach in which someone must decide each path to achieve an appropriate control structure.† 4. It might be a destination you stumbled across on a must-see list on a travel blog or heard was a can’t miss landmark. The writer of this sentence inexplicably correctly hyphenated the phrase â€Å"must see,† which modifies list, but overlooked the necessity of hyphenating the words â€Å"can’t miss,† which serve the same function in describing a kind of landmark: â€Å"It might be a destination you stumbled across on a must-see list on a travel blog or heard was a can’t-miss landmark.† (These phrases should be hyphenated when employed as nouns as well (as in â€Å"The Parthenon is a must-see for visitors to Greece†). 5. The study distinguishes between high and low-risk activities. This sentence refers not to high activities and low-risk activities but to high-risk and low-risk activities, but it does so elliptically, observing the convention that when a two phrasal adjectives in sequence share the same second word, the first can be omitted- but the hyphen must be retained so that the reader knows to supply the implied word: â€Å"The study distinguishes between high- and low-risk activities.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:16 Substitutes for â€Å"Because† or â€Å"Because Of†26 Feel-Good WordsDouble Possessive

Theories of the Atonement Thesis Example | Topics and Well Written Essays - 3000 words

Theories of the Atonement - Thesis Example Secondly, man is sinful because Adam and Eve sinned. This unique position as federal head brought offspring where that sin was imputed. And, thirdly, no sinful person can atone for another person's sins; but only a sinless person can do it. The subjective assumption of the punishment of God in the New Testament seemingly under stresses the fact that there is room for clemency or forgiveness. However, if we look at both the Old and the New Testaments, God's justice and His forgiveness would seem two contradicting aspects of His person. In other words, it is quite inconceivable that God's justice and forgiveness can be reconciled or can exist hand in hand. This was depicted in the Old Testament where people saw the justice of God every time they fell into sin and were punished severely for it even at the very act of performing the blood sacrifice to appease God's anger. Part of God's creation, which, although perfect at one time, was yet disposed to be developed by man, for Adam was to care and till the garden. Here, too, the man Adam was to commence his own spiritual development which is why God endowed him with a free will. This unique position as the federal head, however, made it possible for Adam to make his preference. One choice to reach spiritual maturity was to train or develop his spirit through the exercise of obedience to the word of God, while his other choice was to lead man to reach spiritual maturity through the knowledge of good and evil. Adam would have still developed his spirit by recognizing the fact that all that is opposed to the will of God is an evil to be avoided and through voluntary resistance to such evil, to the full spiritual development or a godlike knowledge of good and evil. But by his eating of the forbidden fruit, Adam had to learn the difference between good and evil from his own guilty experience.

The early history of Eduction Essay Example | Topics and Well Written Essays - 250 words

The early history of Eduction - Essay Example This paved the way for determining how man could move ahead and thus acquire new ways and means through which he could be a part of the educated clan. As far as the private education domains are concerned, these have focused a great deal on how education is instilled within the society by means which are not run under the aegis of the government, rather by private entities and bodies who oversee that education is given to those who are ready to pay for it, and pay well. In entirety, education that is understood well is the education that is meant for everyone. If private education is expensive, it is because it was always like this and same will be the case in the coming times as well (Boyles, 2005). Hence gaining education is always a privilege and should always be thought as such because it helps solve the quandaries that are present within the societies and shape up the personalities of individuals on a consistent basis. Works Cited Boyles, Deron R. Schools or Markets? Commerciali sm, Privatization and School-Business Partnerships. Lawrence Erlbaum Associates, NJ, 2005

Differences in Absentees in the Workplace between Smokers and Non-smokers :: essays research papers

The unit of observations were random samples of twenty-five various employees divided into two distinct, independent populations, smokers and non-smokers. Then data on their absences from work for the previous year were obtained and used in this statistical inference. Because of a strong association between smoking and ill-health, it is generally accepted that smokers miss more work than their non-smoking counterparts. Does the smoker miss more work than the non-smoker? Data from these random samples were used to draw a conclusion†¦. SMOKERSDATA **VERSUS**DEFINITION NON-SMOKERSTABLE   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Unit of Observation: Smoking and Non-Smoking Employees  Ã‚  Ã‚  Ã‚  Ã‚   Variable Name:   Ã‚  Ã‚  Ã‚  Ã‚   Definition:   Ã‚  Ã‚  Ã‚  Ã‚   Unit of Measurement:   Ã‚  Ã‚  Ã‚  Ã‚   Data Source: Smoker   Ã‚  Ã‚  Ã‚  Ã‚   Employee   Ã‚  Ã‚  Ã‚  Ã‚  Days Absent in Past Year   Ã‚  Ã‚  Ã‚  Ã‚   http://lad.org/issues/4/horizon.html;   Ã‚  Ã‚  Ã‚  Ã‚   Smokes   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   July 11, 2000   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   Non-Smoker   Ã‚  Ã‚  Ã‚  Ã‚   Employee Does   Ã‚  Ã‚  Ã‚  Ã‚  Days Absent in Past Year   Ã‚  Ã‚  Ã‚  Ã‚   http://lad.org/issues/4/horizon.html;   Ã‚  Ã‚  Ã‚  Ã‚   NOT Smoke   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   July 11, 2000 RANDOMDATA SAMPLESLISTING   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Smokers:  Ã‚  Ã‚  Ã‚  Ã‚  Absentees:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Non-Smokers:  Ã‚  Ã‚  Ã‚  Ã‚  Absentees:  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 1  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 1  Ã‚  Ã‚  Ã‚  Ã‚  5  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 2  Ã‚  Ã‚  Ã‚  Ã‚  8  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 2  Ã‚  Ã‚  Ã‚  Ã‚  9  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 3  Ã‚  Ã‚  Ã‚  Ã‚  18  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 3  Ã‚  Ã‚  Ã‚  Ã‚  2  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 4  Ã‚  Ã‚  Ã‚  Ã‚  8  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 4  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 5  Ã‚  Ã‚  Ã‚  Ã‚  11  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 5  Ã‚  Ã‚  Ã‚  Ã‚  12  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 6  Ã‚  Ã‚  Ã‚  Ã‚  17  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 6  Ã‚  Ã‚  Ã‚  Ã‚  11  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 7  Ã‚  Ã‚  Ã‚  Ã‚  19  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 7  Ã‚  Ã‚  Ã‚  Ã‚  6  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 8  Ã‚  Ã‚  Ã‚  Ã‚  21  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 8  Ã‚  Ã‚  Ã‚  Ã‚  9  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 9  Ã‚  Ã‚  Ã‚  Ã‚  16  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 9  Ã‚  Ã‚  Ã‚  Ã‚  12  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 10  Ã‚  Ã‚  Ã‚  Ã‚  2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 10  Ã‚  Ã‚  Ã‚  Ã‚  8  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 11  Ã‚  Ã‚  Ã‚  Ã‚  4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 11  Ã‚  Ã‚  Ã‚  Ã‚  4  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 12  Ã‚  Ã‚  Ã‚  Ã‚  12  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 12  Ã‚  Ã‚  Ã‚  Ã‚  7  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 13  Ã‚  Ã‚  Ã‚  Ã‚  11  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 13  Ã‚  Ã‚  Ã‚  Ã‚  13  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 14  Ã‚  Ã‚  Ã‚  Ã‚  6  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 14  Ã‚  Ã‚  Ã‚  Ã‚  6  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 15  Ã‚  Ã‚  Ã‚  Ã‚  9  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 15  Ã‚  Ã‚  Ã‚  Ã‚  7  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 16  Ã‚  Ã‚  Ã‚  Ã‚  13  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 16  Ã‚  Ã‚  Ã‚  Ã‚  11  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 17  Ã‚  Ã‚  Ã‚  Ã‚  24  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 17  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 18  Ã‚  Ã‚  Ã‚  Ã‚  15  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 18  Ã‚  Ã‚  Ã‚  Ã‚  18  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 19  Ã‚  Ã‚  Ã‚  Ã‚  14  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 19  Ã‚  Ã‚  Ã‚  Ã‚  20  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 20  Ã‚  Ã‚  Ã‚  Ã‚  3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 20  Ã‚  Ã‚  Ã‚  Ã‚  4  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 21  Ã‚  Ã‚  Ã‚  Ã‚  0  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 21  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 22  Ã‚  Ã‚  Ã‚  Ã‚  9  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 22  Ã‚  Ã‚  Ã‚  Ã‚  2  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 23  Ã‚  Ã‚  Ã‚  Ã‚  11  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 23  Ã‚  Ã‚  Ã‚  Ã‚  8  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 24  Ã‚  Ã‚  Ã‚  Ã‚  19  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 24  Ã‚  Ã‚  Ã‚  Ã‚  5  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Employee 25  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Employee 25  Ã‚  Ã‚  Ã‚  Ã‚  10  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Mean:  Ã‚  Ã‚  Ã‚  Ã‚  11.6  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Mean:  Ã‚  Ã‚  Ã‚  Ã‚  8.76  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Standard Deviation:  Ã‚  Ã‚  Ã‚  Ã‚  6.110100927  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Standard Deviation:  Ã‚  Ã‚  Ã‚  Ã‚  4.352011029  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Variances:  Ã‚  Ã‚  Ã‚  Ã‚  37.33333333  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Variances:  Ã‚  Ã‚  Ã‚  Ã‚  18.94  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   SOURCE: http://lad.org/issues/News/4/horizon.html; July 11, 2000 STATISTICAL ANALYSISOUTPUT F-Test Two-Sample for Variances  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Smokers   Ã‚  Ã‚  Ã‚  Ã‚  Non-Smokers Mean  Ã‚  Ã‚  Ã‚  Ã‚  11.6  Ã‚  Ã‚  Ã‚  Ã‚  8.76 Standard Deviation  Ã‚  Ã‚  Ã‚  Ã‚  6.110100927  Ã‚  Ã‚  Ã‚  Ã‚  4.352011029 Variance  Ã‚  Ã‚  Ã‚  Ã‚  37.33333333  Ã‚  Ã‚  Ã‚  Ã‚  18.94 Observations  Ã‚  Ã‚  Ã‚  Ã‚  25  Ã‚  Ã‚  Ã‚  Ã‚  25 df  Ã‚  Ã‚  Ã‚  Ã‚  24  Ã‚  Ã‚  Ã‚  Ã‚  24 F  Ã‚  Ã‚  Ã‚  Ã‚  1.971136924  Ã‚  Ã‚  Ã‚  Ã‚   P(F F Critical one-tail  Ã‚  Ã‚  Ã‚  Ã‚  1.983757159  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   t-Test: Two-Sample Assuming Equal Variances  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Smokers  Ã‚  Ã‚  Ã‚  Ã‚  Non-Smokers Mean  Ã‚  Ã‚  Ã‚  Ã‚  11.6  Ã‚  Ã‚  Ã‚  Ã‚  8.76 Variance  Ã‚  Ã‚  Ã‚  Ã‚  37.33333333  Ã‚  Ã‚  Ã‚  Ã‚  18.94 Observations  Ã‚  Ã‚  Ã‚  Ã‚  25  Ã‚  Ã‚  Ã‚  Ã‚  25 Pooled Variance  Ã‚  Ã‚  Ã‚  Ã‚  28.13666667  Ã‚  Ã‚  Ã‚  Ã‚   Hypothesized Mean Difference  Ã‚  Ã‚  Ã‚  Ã‚  0  Ã‚  Ã‚  Ã‚  Ã‚   df  Ã‚  Ã‚  Ã‚  Ã‚  48  Ã‚  Ã‚  Ã‚  Ã‚   t Stat  Ã‚  Ã‚  Ã‚  Ã‚  1.892940764  Ã‚  Ã‚  Ã‚  Ã‚   P(T t Critical one-tail  Ã‚  Ã‚  Ã‚  Ã‚  1.677224191  Ã‚  Ã‚  Ã‚  Ã‚   P(T t Critical two-tail  Ã‚  Ã‚  Ã‚  Ã‚  2.01063358  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   CAN WE ACCEPT THESTATISTICAL NULL HYPOTHESISANALYSIS   Ã‚  Ã‚  Ã‚  Ã‚  The data source used in this inference was found through a search engine, http://www.google.com. After hours of surfing the web and grueling through mounds of data I used two of the random samples found at http://lad.org/issues/News/horizon.html. For this statistical inference, the question was whether the means were truly different or could they have been samples from the same population. To do draw a conclusion, we must first assume normal distribution. We must also set the null hypothesis to m1 - m2 = 0. And per this assignment we must set the a-level at .05 and the hypothesis alternative to m1 - m2  ¹ 0; thus requiring a two-tailed test. The random samples have a mean of 11.6 days absent for the smoker and 8.76 days absent for the non-smoker. All of my calculations were done using the data analysis tool in Excel but can be done manually with given equations: Sample Mean ( ):   Ã‚  Ã‚  Ã‚  Ã‚  n = sample size The variances of each sample are 37.33333333 for the smoking population and 18.94 for the non-smoking population. Their standard deviations are 6.

Budget Process

A. THE BUDGET PREPARATION PROCESS OBJECTIVES OF BUDGET PREPARATION During budget preparation, trade-offs and prioritization among programs must be made to ensure that the budget fits government policies and priorities. Next, the most cost-effective variants must be selected. Finally, means of increasing operational efficiency in government must be sought. None of these can be accomplished unless financial constraints are built into the process from the very start. Accordingly, the budget formulation process has four major dimensions:1 †¢Setting up the fiscal targets and the level of expenditures compatible with these targets. This is the objective of preparing the macro-economic framework. †¢ Formulating expenditure policies. †¢ Allocating resources in conformity with both policies and fiscal targets. This is the main objective of the core processes of budget preparation. †¢ Addressing operational efficiency and performance issues. This chapter focuses on the core processes of budget preparation, and on mechanisms for aggregate expenditure control and strategic allocation of esources. Efficiency and performance issues are discussed in chapter 15. Operational efficiency questions directly related to the arrangements for budget preparation are discussed in Section D below. B. THE IMPORTANCE OF A MEDIUM-TERM PERSPECTIVE FOR BUDGETING The need to address all three objectives of public expenditure management–fiscal discipline, strategic resource allocation, and operational efficiency—is emphasized in chapter 1. This calls for a link between policy and budgeting and for a perspective beyond the immediate future.Of course, the future is inherently uncertain, and the more so the longer the period considered. The general trade-off is between policy relevance and certainty. At one extreme, government â€Å"budgeting† for just the following week would suffer the least uncertainty but also be almost irrelevant as an instrument of po licy. At the other extreme, budgeting for a period of too many years would provide a broad context but carry much greater uncertainty as well. 2 In practice, â€Å"multiyear† means â€Å"medium-term,† i. e. , a perspective covering three to five years including the budget year.Clearly, the feasibility in practice of a multiyear perspective is greater when revenues are predictable and the mechanisms for controlling expenditure well- developed. (The U. K. , for example, has recently moved beyond a multiyear perspective to an outright three-year budget for most budgetary accounts. ) These conditions do not exist in many developing countries. 3, The dilemma is that a multiyear perspective is especially important in those countries where a clear sense of policy direction is a must for sustainable development, and public managers are often in sore need of some predictability and flexibility. The dilemma that a multiyear perspective is especially needed where it is least feas ible cannot be resolved easily, but must not be ignored. On the one hand, to try and extend the time horizon of the budget process under conditions of severe revenue uncertainty and weak expenditure control would merely lead to frequent changes in ceilings and appropriations, quickly degenerate into a formalistic exercise, and discredit the approach itself, thus compromising later attempts at improvement.On the other hand, to remain wedded to narrow short-term â€Å"management† of public expenditure would preclude a move to improved linkage between policies and expenditures. In practice, therefore, efforts should constantly be exerted to improve revenue forecasting (through such means as relieving administrative or political pressures for overoptimistic forecasts), and strengthen the linkages between policy formulation and expenditure, as well as the expenditure control mechanisms themselves. As and when these efforts yield progress, the time horizon for budget preparation ca n and should be lengthened. Because revenue-forecasting mprovements and the strengthening of policy-expenditure links and expenditure control mechanisms are important in any event, efforts to achieve these can yield the double benefit of improving the short-term budget process at the same time as they permit expanding the budget time horizon to take account of developmental priorities. Therefore, although in almost all countries government budgets are prepared on an annual cycle, to be formulated well they must take into account events outside the annual cycle, in particular the macroeconomic realities, the expected revenues, the longer-term costs of programs, and government policies.Wildavsky (1986, p. 317) sums up the arguments against isolated annual budgeting as follows: short-sightedness, because only the next year’s expenditures are reviewed; overspending, because huge disbursements in future years are hidden; conservatism, because incremental changes do not open up lar ge future vistas; and parochialism, because programs tend to be viewed in isolation rather than in comparison to their future costs in relation to expected revenue. Specifically, the annual budget must reflect three paramount multiannual considerations: The future recurrent costs of capital expenditures; †¢ The funding needs of entitlement programs (for example debt service and transfer payments) where expenditure levels may change, even though basic policy remains the same; †¢ Contingencies that may result in future spending requirements (for example government loan guarantees (see chapter 2). A medium-term outlook is necessary because the time span of an annual budget is too short for the purpose of adjusting expenditure priorities and uncertainties become too great over the longer term.At the time the budget is formulated, most of the expenditures of the budget year have already been committed. For example, the salaries of permanent civil servants, the pensions to be pa id to retirees, debt service costs, and the like, are not variable in the short term. Other costs can be adjusted, but often only marginally. The margin of maneuver is typically no more than 5 percent of total expenditure. This means that any real adjustment of expenditure priorities, if it is to be successful, has to take place over a time span of several years.For instance, the government may wish to switch from blanket provision of welfare services to targeted provision designed for those most in need. The expenditure implications of such a policy change stretch over several years, and the policy therefore can hardly be implemented through a blinkered focus on the annual budget. Medium-term spending projections are also necessary to demonstrate to the administration and the public the desired direction of change.In the absence of a medium-term program, rapid spending adjustments to reflect changing circumstances will tend to be across-the-board and ad hoc, focused on inputs and a ctivities that can be cut in the short term. (Often, these are important public investment expenditures, and one of the typical outcomes of annual budgeting under constrained circumstances is to define public investment in effect as a mere residual. ) If the expenditure adjustments are not policy-based, they will not be sustained.By illuminating the expenditure implications of current policy decisions on future years’ budgets, medium-term spending projections enable governments to evaluate costeffectiveness and to determine whether they are attempting more than they can afford. 5 Finally, in purely annual budgeting, the link between sectoral policies and budget allocations is often weak. Sector politicians announce policies, but the budget often fails to provide the necessary resources. However, two pitfalls should be avoided. First, a multiyear expenditure approach can tself be an occasion to develop an evasion strategy, by pushing expenditure off to the out-years. Second, i t could lead to claims for increased expenditures from line ministries, since new programs are easily transformed into â€Å"entitlements† as soon as they are included in the projections. To avoid these two pitfalls, many developed countries have limited the scope of their multiyear expenditures estimates to the cost of existing programs, without making room for new programs. †6 Three variants of medium-term year expenditure programming can be considered: †¢A mere â€Å"technical† projection of the forward costs of ongoing programs (including, of course, the recurrent costs of investments). †¢ A â€Å"stringent† planning approach, consisting of: (i) programming savings in nonpriority sectors over the planned period, to leave room for higherpriority programs; but (ii) including in the multiyear program ongoing programs and only those new programs that are included in the annual budget currently under preparation or for which financing is certain. Such plans include only a few new projects beyond their first planned year (e. g. the Public Investment Program prepared in Sri Lanka until 1998). †¢ The â€Å"classic† planning approach, which identifies explicitly new programs and their cost over the entire period. This includes â€Å"development plans† covering all expenditures, or many public investment programs currently prepared in several developing countries, as well as expenditure plans prepared in developed countries in the 1970s. Where the institutional mechanisms for sound policy decision making and for budgeting are not in place, this approach can lead to overloaded expenditure programs.The feasibility of implementing these different approaches and their linkages with the annual budget depends on the capacity and institutional context of the specific country. However, the annual budget should always be placed into some kind of multiyear perspective, even where formal multiyear expenditure programming is not feasible. For this purpose two activities are a must: (i) systematic estimates of the forward costs of ongoing programs, when reviewing the annual budget requests from line ministries; (ii) aggregate expenditure estimates consistent with the medium-term macroeconomic framework (see section C).It is often objected that estimating forward costs is difficult, especially for recurrent costs of new public investment projects. This is true, but irrelevant, for without such estimates budgeting is reduced to a short sighted and parochial exercise. [Please see attached Figure 4. xls] C. CONDITIONS FOR SOUND BUDGET PREPARATION In addition to a multiyear perspective, sound annual budget preparation calls for making early decisions and for avoiding a number of questionable practices. 1. The need for early decisions By definition, preparing the budget entails hard choices.These can be made, at a cost, or avoided, at a far greater cost. It is important that the necessary trade-offs be made explicitly when formulating the budget. This will permit a smooth implementation of priority programs, and avoid disrupting program management during budget execution. Political considerations, the avoidance mechanisms mentioned below, and lack of needed information (notably on continuing commitments), often lead to postponing these hard choices until budget execution. The postponement makes the choices harder, not easier, and the consequence is a less efficient budget process.When revenues are overestimated and the impact of continuing commitments is underestimated, sharp cuts must be made in expenditure when executing the budget. Overestimation of revenue can come from technical factors (such as a bad appraisal of the impact of a change in tax policy or of increased tax expenditures), but often also from the desire of ministries to include or maintain in the budget an excessive number of programs, while downplaying difficulties in financing them. Similarly, while underestimation of expenditures can come from unrealistic assessments of the cost of unfunded liabilities (e. g. enefits granted outside the budget) or the impact of permanent obligations, it can also be a deliberate tactic to launch new programs, with the intention of requesting increased appropriations during budget execution. It is important not to assume that â€Å"technical† improvements can by themselves resolve institutional problems of this nature. An overoptimistic budget leads to accumulation of payment arrears and muddles rules for compliance. Clear signals on the amount of expenditure compatible with financial constraints should be given to spending agencies at the start of the budget preparation process.As will be stressed repeatedly in this volume, it is possible to execute badly a realistic budget, but impossible to execute well an unrealistic budget. There are no satisfactory mechanisms to correct the effects of an unrealistic budget during budget execution. Thus, across-the- board appropriation â€Å"sequestering† leads to inefficiently dispersing scarce resources among an excessive number of activities. Selective cash rationing politicizes budget execution, and often substitutes supplier priorities for program priorities.Selective appropriation sequestering combined with a mechanism to regulate commitments partly avoids these problems, but still creates difficulties, since spending agencies lack predictability and time to adjust their programs and their commitments. An initially higher, but more realistic, fiscal deficit target is far preferable to an optimistic target based on overestimated revenues, or underestimated existing expenditure commitments, which will lead to payment delays and arrears. The monetary impact is similar, but arrears create their own inefficiencies and destroy government credibility as well. This is a strong argument in favor of measuring the fiscal deficit on a â€Å"commitment basis†, see chapter 6. ) To allevia te problems generated by overoptimistic budgets, it is often suggested that a â€Å"core program† within the budget be isolated and higher priority given to this program during budget implementation. In times of high uncertainty of available resources (e. g. , very high inflation), this approach could possibly be considered as a secondbest response to the situation. However, it has little to recommend it as general practice, and is vastly inferior to the obvious alternative of a realistic budget to begin with.When applied to current expenditures, the â€Å"core program† typically includes personnel expenditures, while the â€Å"noncore program† includes a percentage of goods and services. Cuts in the â€Å"noncore† program during budget execution would tend to increase inefficiency, and reduce further the meager operations and maintenance budget in most developing countries. The â€Å"core/noncore† approach is ineffective also when applied to inves tment expenditures, since it is difficult to halt a project that is already launched, even when it is â€Å"non-core. Indeed, depending on strong political support, noncore projects may in practice chase out core projects. (See chapter 12 for a discussion of public investment programming. ) 2. The need for a hard constraint Giving a hard constraint to line ministries from the beginning of budget preparation favors a shift from a â€Å"needs† mentality to an availability mentality. As discussed in detail later in this chapter, annual budget preparation must be framed within a sound macroeconomic framework, and should be organized along the following lines: †¢A top-down approach, consisting of: (i) defining aggregate resources available for public spending; (ii) establishing sectoral spending limits that fits government priorities; and (iii) making these spending limits known to line ministries; †¢ A bottom-up approach, consisting of formulating and costing sectoral spending programs within the sectoral spending limits; and †¢ Iteration and reconciliation mechanisms, to produce a constant overall expenditure program. Although the process must be tailored to each country, it is generally desirable to start with the top-down approach.Implementation of this approach is always necessary for good budgeting, regardless of the time period covered. The technical articulation of this approach in the context of medium-term expenditure programming is discussed in chapter 13, for the annual budget. 3. Avoiding questionable budgeting practices Certain budgetary practices are widespread but inconsistent with sound budgeting. The main ones are: â€Å"incremental budgeting,† â€Å"open-ended† processes, â€Å"excessive bargaining,† and â€Å"dual budgeting. † a. Incremental budgetingLife itself is incremental. And so, in part, is the budget process, since it has to take into account the current context, continuing policies, and ongoing programs. Except when a major â€Å"shock† is required, most structural measures can be implemented only progressively. Carrying out every year a â€Å"zero-based† budgeting exercise covering all programs would be an expensive illusion. At the other extreme, however, â€Å"incremental budgeting,† understood as a mechanical set of changes in a detailed line-item budget, leads to very poor results.The dialogue between the Ministry of Finance and line ministries is confined to reviewing the different items and to bargaining cuts or increases, item by item. Discussions focus solely on inputs, without any reference to results, between a Ministry of Finance typically uninformed about sectoral realities and a sector ministry in a negotiating mode. Worse, the negotiation is seen as a zero-sum game, and usually not approached by either party in good faith. Moreover, incremental budgeting of this sort is not even a good tool for expenditure control, although this was the initial aim of this approach.Line-item incremental budgeting focuses generally on goods and services expenditures, whereas the â€Å"budget busters† are normally entitlements, subsidies, hiring or wage policy or, in many developing countries, expenditure financed with counterpart funds from foreign aid. Even the most mechanical and inefficient forms of incremental budgeting, however, are not quite as bad as capricious large swings in budget allocations in response to purely political power shifts. b. â€Å"Open-ended† processes An open-ended budget preparation process starts from requests made by spending agencies without clear indications of financial constraints.Since these requests express only â€Å"needs,† in the aggregate they invariably exceed the available resources. Spending agencies have no incentive to propose savings, since they have no guarantee that any such savings will give them additional financial room to undertake new activities. New programs are included pell-mell in sectoral budget requests as bargaining chips. Lacking information on the relative merits of proposed expenditures, the Ministry of Finance is led to making arbitrary cuts across the board among sector budget proposals, usually at the last minute when finalizing the budget.At best, a few days before the deadline for presenting the draft budget to the Cabinet, the Ministry of Finance gives firm directives to line ministries, which then redraft their requests hastily, themselves making cuts across the board in the programs of their subordinate agencies. Of course, these cuts are also arbitrary, since the ministries have not had enough time to reconsider their previous budget requests. Further bargaining then taxes place during the review of the budget at the cabinet level, or even during budget execution. â€Å"Open ended† processes are sometimes justified as a â€Å"decentralized† approach to budgeting.Actually, they are the very opposi te. Since the total demand by the line ministries is inevitably in excess of available resources, the Ministry of Finance in fact has the last word in deciding where increments should be allocated and whether reallocations should be made. The less constrained the process, the greater is the excess of aggregate ministries’ request over available resources, the stronger the role of the central Ministry of Finance in deciding the composition of sectoral programs, and the more illusory the â€Å"ownership† of the budget by line ministries. . Excessive bargaining and conflict avoidance There is always an element of bargaining in any budget preparation, as choices must be made among conflicting interests. An â€Å"apolitical† budget process is an oxymoron. However, when bargaining drives the process, the only predictable result is inefficiency of resource allocation. Choices are based more on the political power of the different actors than on facts, integrity, or res ults. Instead of transparent budget appropriations, false compromises are reached, such as increased tax expenditures, reation of earmarked funds, loans, or increased contingent liabilities. A budget preparation process dominated by bargaining can also favor the emergence of escape mechanisms and a shift of key programs outside the budget. 7 A variety of undesirable compromises are used to avoid internal bureaucratic conflicts—spreading scarce funds among an excessive number of programs in an effort to satisfy everybody, deliberately overestimating revenues, underestimating continuing commitments, postponing hard choices until budget execution, inflating expenditures in the second year of a multiyear expenditure program, etc.These conflict-avoidance mechanisms are frequent in countries with weak cohesion within the government. Consequently, improved processes of policy formulation can have benefits for budget preparation as well, through the greater cohesion generated in the government. 8 Conflict avoidance may characterize not only the relationships between the Ministry of Finance and line ministries, but also those between line ministries and their subordinate agencies.Indeed, poor cohesion within line ministries is often used by the Ministry of Finance as a justification for its leading role in determining the composition of sectoral programs. Perversely, therefore, the all-around bad habits generated by â€Å"open-ended† budget preparation processes may reduce the incentive of the Ministry of Finance itself to push for real improvements in the system. d. â€Å"Dual budgeting† There is frequent confusion between the separate presentation of current and investment budgets, and the issue of the process by which those two budgets are prepared.The term â€Å"dual budgeting† is often used to refer to either the first or the second issue. However, as discussed earlier, a separate presentation is needed. â€Å"Dual budgeting† ref ers therefore only to a dual process of budget preparation, whereby the responsibility for preparing the investment or development budget is assigned to an entity different from the entity that prepares the current budget. â€Å"Dual budgeting† was aimed initially at establishing appropriate mechanisms for giving higher priority to development activity.Alternatively, it was seen as the application of a â€Å"golden rule† which would require balancing the recurrent budget and borrowing only for investment. In many developing countries, the organizational arrangements that existed before the advent of the PIP approach in the 1980s (see chapter 12) typically included a separation of budget responsibilities between the key core ministries. The Ministry of Finance was responsible for preparing the recurrent budget; the Ministry of Planning was responsible for the annual development budget and for medium-term planning.The two entities carried out their responsibilities separ ately on the basis of different criteria, different staff, different bureaucratic dynamics, and, usually, different ideologies. In some cases, at the end of the budget preparation cycle, the Ministry of Finance would simply collate the two budgets into a single document that made up the â€Å"budget. † Clearly, such a practice impedes the integrated review of current and investment expenditures that is necessary in any good budget process. (For xample, the Ministry of Education will program separately its school construction program and its running costs and try to get the maximum resources for both, while not considering variants that would consist of building fewer schools and buying more books. ) In many cases, coordination between the preparation of the recurrent budget and the development budget is poor not only between core ministries but within the line ministries as well. While the Ministry of Finance deals with the financial department of line ministries, the Ministr y of Planning deals with their investment department.This duality may even be reproduced at subnational levels of government. Adequate coordination is particularly difficult because the spending units responsible for implementing the recurrent budget are administrative divisions, while the development budget is implemented through projects, which may or may not report systematically to their relevant administrative division. (In a few countries, while current expenditures are paid from the Treasury, development expenditures are paid through a separate Development Fund. ) The introduction of rolling PIPs was motivated partly by a desire to correct these problems. Thus, the crux of the â€Å"dual budgeting† issue is the lack of integration of different expenditures contributing to the same policy objectives. This real issue has been clouded, however, by a superficial attribution of deep-seated problems to the â€Å"technical† practice of dual-budgeting. For example, dual budgeting is sometimes held responsible for an expansionary bias in government expenditure. Certainly, as emphasized earlier, the initial dual budgeting paradigm was related to a growth model (Harrod-Domar et al) based on a mechanistic relation between the level of investment and GDP growth.This paradigm itself has unquestionably been a cause of public finance overruns and the debt crises inherited in Africa or Latin America from badquality investment â€Å"programs† of the 1970s and early 1980s. The implicit disregard for issues of implementation capacity, or efficiency of investment, or mismanagement, corruption and theft, is in hindsight difficult to understand. However, imputing to dual budgeting all problems of bad management or weak governance and corruption is equally simplistic and misleading.Given the same structural, capacity, and political conditions of those years (including the Cold War), the same outcome of wasteful, and often corrupt, expansion of government s pending would have resulted in developing countries—dual budgeting or not. If only the massive economic mismanagement in so many countries in the 1970s and early 1980s could be explained by a single and comforting â€Å"technical† problem of budgetary procedure! In point of fact, the fiscal overruns of the 1970s and early 1980s had little to do with the visible dual budgeting.They originated instead from a third invisible budget: â€Å"black boxes,† uncontrolled external borrowing, military expenditures, casual guarantees to public enterprises, etc. 10 Public investment budgeting is submitted to strong pressures because of particular or regional interest (the so-called pork barrel projects) and because it gives more opportunities for corruption than current expenditures. 11 Thus, in countries with poor governance, there are vested interests in keeping separate the process of preparing the investment budget, and a tendency to increase public investment spending.H owever, under the same circumstances, to concentrate power and bribe opportunities in the hands of a powerful â€Å"unified-budget† baron would hardly improve expenditure management or reduce corruption. On the contrary, it is precisely in these countries that focusing first on improving the integrity of the separate investment programming process may be the only way to assure that some resources are allocated to economically sound projects and to improve over time the budget process as a whole. 12 By contrast, in countries without major governance weaknesses, dual budgeting ften results in practice in insulating current expenditures (and especially salaries) from structural adjustment. Given the macroeconomic and fiscal forecasts and objectives, the resources allocated to public investment have typically been a residual, estimated by deducting recurrent expenditure needs from the expected amount of revenues (given the overall deficit target). The residual character of the do mestic funding of development expenditures may even be aggravated during the process of budget execution, when urgent current spending preempts investment spending which can be postponed more easily.In such a situation, dual budgeting yields the opposite problem: unmet domestic investment needs and insufficient counterpart funds for good projects financed on favorable external terms. Insufficient aggregate provision of counterpart funds (which is itself a symptom of a bad investment budgeting process) is a major source of waste of resources. Recall that the real issue is lack of integration between investment and current expenditure programming, and not the separate processes in themselves.This is important, because to misspecify the issue would lead (and often has) to considering the problem solved by a simple merger of two ministries—even while coordination remains just as weak. A former minister becomes a deputy minister, organizational â€Å"boxes† are reshuffled, a few people are promoted and others demoted. But dual budgeting remains alive and well within the bosom of the umbrella ministry. When coordination between two initially separate processes is close and iteration effective, the two budgets end up consistent with each other and with government policies, and â€Å"dual budgeting† is no great problem.Thus, when the current and investment budget processes are separate, whether or not they should be unified depends on the institutional characteristics of the country. In countries where the agency responsible for the investment budget is weak, and the Ministry of Finance is not deeply involved in ex-ante line-item control and day-to-day management, transferring responsibilities for the investment budget to the Ministry of Finance would tend to improve budget preparation as a whole. (Whether this option is preferable to the alternative of trengthening the agency responsible for the investment budget can be decided only on a country- specific basis. ) In other countries, one should first study carefully the existing processes and administrative capacities. For example, when the budgetary system is strongly oriented toward ex-ante controls, the capacity of the Ministry of Finance to prepare and manage a development budget may be inadequate. A unified budget process would in this case risk dismantling the existing network of civil servants who prepare the investment budget, without adequate replacement.Also, as noted, coordination problems may be as severe between separate departments of a single ministry as between separate ministries. Indeed, the lack of coordination within line ministries between the formulation of the current budget and the formulation of the capital budget is in many ways the more important dual budgeting issue. Without integration or coordination of current and capital expenditure at line the ministries’ level, integration or coordination at the core ministry level is a misleading ill usion.On balance, however, the general presumption should be in favor of a single entity responsible for both the investment and the annual budget (although that entity must possess the different skills and data required for the two tasks): Where coherence is at a premium, where any consistent policy may be better than several that cancel each other out, where layers of bureaucracy already frustrate each other, and where a single budget hardly works, choosing two budgets and two sets of officials over one seems strange. The keynote in poor countries should be simplicity.Designs for decisions should be as simple as anyone knows how to make them. The more complicated they are, the less likely they are to work. On this basis, there seems little reason to have several organizations dealing with the same expenditure policies. One good organization would represent an enormous advance. Moreover, choosing the finance ministry puts the burden of reform where it should be—in the budget ary sphere. 13 D. THE MACROECONOMIC AND POLICY CONTEXT 1. Macroeconomic framework and fiscal targets a. Importance of a macroeconomic frameworkThe starting points for expenditure programming are: (i) a realistic assessment of resources likely to be available to the government; and (ii) the establishment of fiscal objectives. (There follows, of course, significant iteration between the two, until the desired relationship between resources and objectives is reached. ) As noted earlier, the capacity to translate policy priorities into the budget, and then to ensure conformity of actual expenditures with the budget, depends in large part on the soundness of macroeconomic projections and revenue forecasts.Overestimating revenues leads to poor budget formulation and therefore poor budget execution. (As mentioned earlier, this may sometimes be a deliberate ploy to evade the responsibility for weak budget management and discipline. ) The preparation of a macroeconomic framework is therefore an essential element in the budget preparation process. Macroeconomic projections are not simple forecasts of trends of macroeconomic variables. Projections are based on a definition of argets and instruments, in areas such as monetary policy, fiscal policy, exchange rate and trade policy, external debt policy, regulation and promotion of private-sector activities, and reform of public enterprises. For example, the policy objective of reducing inflation normally corresponds to targets such as the level of the deficit, and the specific instruments can include tax measures and credit policy measures, among others. 14 Projections should cover the current year and a forward period of two to four years. b.Fiscal targets and indicators The establishment of explicit fiscal targets gives a framework for budget formulation, allows the government to state clearly its fiscal policy and the legislative and the public to monitor the implementation of government policy, and, ultimately, makes go vernment politically as well as financially accountable. Fiscal targets and indicators should cover three areas: current fiscal position (e. g. , fiscal deficit), fiscal sustainability (e. g. , debt-, tax-, or expenditure-to-GDP ratios), and vulnerability (e. . , analysis of the composition of the foreign debt). The summary indicator of fiscal position used most commonly is the overall budget deficit on a cash basis, defined as the difference between actual expenditure payments and collected revenues (on a cash basis) plus grants (cash or in kind). 15 The cash deficit is by definition equal to the government borrowing requirements (from domestic or foreign sources) and is thus integrally linked to the money supply and inflation targets and prospects.The deficit is therefore a major policy target to ensure that the budget will be financed in a noninflationary way and without crowding out private investment, while keeping the growth of public debt under control. The cash deficit must always be included in the set of fiscal targets. The cash deficit does not take into account payment arrears and floating debt. In countries that face arrears problems the deficit on a cash basis plus net increase of arrears is also an important indicator, and is very similar (but not necessarily identical) to the deficit on a commitment basis, i. e. the difference between annual expenditure commitments and cash revenues and grants. 16 The IMF Code of Fiscal Transparency requires at least a memorandum reporting arrears, when the country does not use accrual or modified accrual accounting (which would systematically generate reports on overdue accounts; see chapter 10). As discussed in chapter 6, the precise definition of commitment varies from one 17 country to another . Commitments include orders not yet delivered, may concern multiyear contracts, or, in some countries, be only the administrative reservation of appropriations.Therefore, when using the deficit on a commitment basis as fiscal indicator, it is necessary to specify what transactions are included in the expenditures on a commitment basis. This indicator would be meaningless if it includes multiyear commitments and commitments that are merely reservations of appropriations. Moreover, to estimate arrears more accurately, orders not yet delivered should be separated from actual expenditures (â€Å"accrued expenditures,† or â€Å"expenditures at the verification stage†). As discussed in chapters 6 and 10, this requires an adequate accounting system for tracking the uses of appropriations.The primary deficit (on either a cash or a commitment basis) is the difference between noninterest expenditures and revenues and grants. As a target for budget policy, it does not depend on the vagaries of interest rates and exchange rates, and is therefore a better measure of the government’s fiscal adjustment effort. In high-inflation countries, to take into account the impact of inflation on th e stock of debt, a frequent indicator is the operational deficit, which is equal to the deficit on a cash basis less the inflationary portion of interest payment. 18The current deficit is the difference between current revenue and current expenditure. It is by definition, the â€Å"government saving,† and thus, in theory, the contribution of government to investible resources and economic growth. However, since the current spending of a government may be as important for growth as capital spending, the macroeconomic meaning of this indicator should be interpreted with care. Depending on the circumstances, it may also be necessary to isolate once and for all the fiscal results from other operations, as, for instance, the sale of public assets, or a special recovery of tax arrears. 9 [Please see attached Table 2. xls] It is essential to underline that the broad objective of fiscal policy is not a specific level of deficit, per se, but a fiscal position that is sustainable in li ght of policy goals and likely resource availability. Indicators of fiscal sustainability include the ratio of debt to GDP, tax to GDP, net unfunded social security liabilities. The calculation of the deficit on an accrual basis and the assessment of the net worth of the government allows a etter assessment of liabilities and therefore their impact on sustainability (see chapter 10). However, huge movements in net worth can be caused by valuation changes in assets such as land, that the government has no immediate intention of liquidating. Hence, â€Å"net worth measures could be dangerous if used as indicators for near-term fiscal policy. â€Å"20 An assessment of fiscal vulnerability is also needed, especially in countries that benefit from short-term capital inflows.Especially relevant to Asian countries affected by the financial crisis that began in 1997; such an assessment could be based on the analysis of the maturity of government debt, the volume of usable foreign exchange reserves, etc. There is no question that the standard deficit measures may indicate a healthy fiscal situation which is in reality fragile. However, as shown by recent developments, guidelines for assessing fiscal vulnerabilities are doubtful and unclear. This question is related to the perennial and difficult issue f â€Å"early warning systems† to predict the probability of an impending fiscal or financial crisis. It may well be that such early warnings are feasible and appropriate. Among the thorny difficulties, however, there is the risk of a self-fulfilling prophecy, where the early warning itself could cause financial markets to become concerned and hence spark a crisis. Thus, on the â€Å"balance† of the debate, against any real crisis that an early warning system has predicted accurately, one should place other crises, that might not have happened were it not for the warning itself. . Preparation of a macroeconomic framework A macroeconomic framework typically includes projections of the balance of payments, the real sector (i. e. , production), the fiscal accounts, and the monetary sector. It is a tool for checking the consistency of assumptions or projections concerning economic growth, the fiscal deficit, the balance of payments, the exchange rate, inflation, credit growth and the share of the private and public sectors on external borrowing policies, etc. 21 Preparing a macroeconomic framework is always an iterative exercise.A set of â€Å"initial† objectives must be defined to establish a preliminary baseline scenario, but the final framework requires a progressive reconciliation and convergence of all objectives and targets. Considering only one target (e. g. , the fiscal deficit) in this iterative exercise risks defining other important targets as de facto residuals. â€Å"General government† (see chapter 2) should be considered when preparing the fiscal projections and defining the fiscal targets, but the fiscal tar gets should also be broken down between central and local government.In some decentralized systems, by law a fiscal target cannot be directly imposed on subnational and local government. In those cases, it is necessary to assess the feasibility of achieving it by means of the different instruments under the control of the central government (such as grants, control of borrowing). However, the constraints on running fiscal deficits are typically much tighter on subnational entities than they are on central government. The main reason is the central government’s capacity to regulate money supply. Therefore, in some federal systems (e. . , the U. S. ) many states have their own constitutionally mandated requirement of an annual balanced budget. Fiscal projections should cover the consolidated account of the general government and quasi-fiscal operations by the banking system. Future expenditures related to contingent liabilities as a result of government guarantees should be ass essed (see chapter 2). In a majority of developing countries, it is desirable to prepare â€Å"consolidated accounts of the public sector,† to identify financing requirements for the public sector as a whole.Very often, however, only the central government is included, giving a misleading fiscal picture and the temptation to â€Å"download† the fiscal deficit onto local government entities. This practice is conducive neither to sound fiscal policy nor to the subsidiarity structure appropriate to the specific country. Unfortunately, governments and international financial institutions have paid insufficient attention to this problem. The degree of sophistication of fiscal projections depends on the technical capacities within the country and the availability of data and appropriate tools. Sophisticated odels can be useful. Nevertheless, since the major objective is to set a general frame for formulating macroeconomic objectives and checking their consistency, the prepar ation of a macroeconomic framework does not necessarily require sophisticated modeling techniques. On the contrary, these techniques may give a sense of misplaced concreteness and a â€Å"forecast illusion† which may hamper the practical value of the framework. Using simple â€Å"quasi-accounting† models would already represent significant progress in many countries. 22 Such models include mainly accounting relations (e. g. GDP plus net imports equals consumption plus investment) and only a limited number of behavioral relations defined by simple ratios (e. g. , consumption, income), without resorting to econometric techniques. The models are also easier to use in discussions on fiscal policy, whereas the outputs of a sophisticated econometric model depend on the approach adopted by the modeler, and the process is necessarily more opaque. In any case, forecasting revenues should be based on detailed analyses and forecasts by individual tax rather than on the aggregate outputs of a macroeconomic model.The problems revealed by the projections (e. g. , lack of consistency between economic growth targets and monetary policy) must be discussed among the agencies involved in macroeconomic management. The preliminary baseline scenario gives the macroeconomic information needed for preparing sectoral and detailed projections, but these projections usually lead in turn to revising the baseline scenario. Such iterations should continue until overall consistency is achieved for the macroeconomic framework as a whole. The iteration process is not only necessary for sound macroeconomic and xpenditure programming, but is also an invaluable capacity-building tool, to improve the awareness and understanding of involved agencies—and therefore their cooperation in formulating a realistic budget and implementing it correctly. [Please see attached Figure 5. xls] The preparation of a macroeconomic framework should be a permanent activity. The framework needs t o be prepared at the start of each budget cycle to give adequate guidelines to the line ministries. As noted, it must then be updated throughout the further stages of budget preparation, also to take into account intervening changes in the economic environment.During budget execution, too, macroeconomic projections require frequent updating to assess the impact of exogenous changes or of possible slippage in budget execution. In addition to the baseline framework, it is important to formulate variants under different assumptions, e. g. , changes in oil prices. The risks related to unexpected changes in macroeconomic parameters must be assessed and policy responses identified in advance, albeit in very general terms, of course. The importance of good data cannot be underestimated. Without reliable information, the macroeconomic framework is literally not worth the paper it is written on.This includes the collection of economic data and the monitoring of developments in economic condi tions (both of which are generally undertaken by statistics bureaus) as well as the monitoring and consideration of changes in laws and regulations that affect revenue, expenditure, financing and other financial operations of the government. 2. Aggregate expenditure estimates Typically, a macroeconomic framework is at a very aggregate level on the expenditure side, and shows total government wages, other goods and services, interest, total transfers, and capital expenditures (by source of financing).Assumptions and underlying policy objectives therefore concern the broad economic categories of expenditures, rather than the allocation of resources among sectors. Moreover, transfers or entitlements are not reviewed in sufficient detail and assumptions on future developments are not compared with continuing commitments. Thus, when elaborating a fiscal framework on the basis of the overall macroeconomic framework, estimates of the impact of the assumptions and the aggregate fiscal targe ts on the composition of expenditure, by sector or economic category, are required to assess whether the fiscal targets are realistic and sustainable, and to etermine the conditions to meeting these targets. Therefore, the preparation of aggregate expenditure estimates could help in assessing the sustainability of expenditure policy, and thus improve the budget preparation process (notably when defining expenditure ceilings for the various sectors). These estimates could cover: (i) the forward costs of large investment projects; (ii) projections for the more important entitlements; and (iii) aggregate projections of other expenditures, by function and broad economic category.These estimates are less demanding in terms of capacity and institutional process than the formal Medium-Term Expenditure Framework (MTEF) described in chapter 13, but could be a step toward the implementation of a comprehensive MTEF. Indeed, this step is mandatory if some sectoral multiyear expenditure programm ing exercise is carried out (covering only investment or a few sectors), to prevent inconsistency between the sectoral program and the macroeconomic framework, or the crowding out of expenditure in noncovered sectors or categories.Focusing only on technical issues while neglecting the fundamental question of the division of administrative responsibility inevitably produces a weak or inoperative macroeconomic framework. Some major considerations in this respect are discussed in chapter 5. 3. Consolidating the fiscal commitments a. Making the macroeconomic projections public While the iterative process leading to a realistic and consistent macroeconomic framework must remain confidential in many of its key aspects, when the framework is completed it must be made public.The legislature and the population at large have a right to know clearly the government policy objective and targets, not only to increase transparency and accountability, but also to reach a consensus within civil soci ety. While such a consensus may take additional time, and require difficult debates, it will also be an invaluable foundation for the robust and effective implementation of the policy and financial program. A good example is provided by the government of Hong Kong, China, which annexes its medium-term forecast to the annual budget speech (box 16 and annex VII). Box 16Medium-Range Forecasts: The Example of Hong Kong, China The Medium Range Forecast (MRF) is a projection of expenditure and revenue for the forecast period based on forecasting assumptions and budgetary criteria. To derive the MRF, a number of computer-based models that reflect a wide range of assumptions about the factors determining each of the components of government’s revenue and expenditure were used. As summary is shown here, a fuller description is in Annex VII. Assumptions relating to developing expenditure and revenue forecast over the mediumterm period are the following: †¢ estimated cash flow of c apital projects forecast completion dates of capital projects and their related recurrent consequences in terms of staffing and running costs †¢ estimated cash flow arising from new commitments resulting from policy initiatives †¢ the expected pattern of demand for individual services †¢ the trend in yield from individual revenue sources †¢ new revenue measures in 1998-1999 In addition to these assumptions, there are a number of criteria against which the results of forecasts are tested for overall acceptability in terms of budgetary policy: †¢ †¢ †¢ †¢ Maintain adequate reserves in the long-termExpenditure growth should not exceed the assumed trend growth in GDP Contain capital expenditure growth within overall expenditure guidelines Revenue projections reflect new measures introduced in this year’s budget To summarize, the MRF of Hong Kong is shown below: (in $Hk billion) 1998-1999 Revenue 192,680 Expenditure 182,480 Surplus 10,200 To tal public expenditure 288,890 Gross domestic product 1,497,880 Growth in GDP (nominal) 12. 9 (real) 5. 0 Public expenditure as a percentage of GDP 19. 3 Forecast years 1999-2000 2000-2001 211,390 242,900 200,740 227,830 10,650 5,070 315,830 354,060 1,690,740 1,908,420 12. 9 12. 9 5. 0 5. 0 18. 7 18. 6 2001-2002 271,330 258,570 12,760 393,980 2,154,130 12. 9 5. 0 18. 3 Source: Medium Range Forecast of Hong Kong, The Internet, August 8, 1998. In some countries, government projections are submitted to a panel of independent and respected experts to ensure their reliability, while preserving the confidentiality required on a few sensitive issues. In other countries, the projections are validated by the Auditor General (e. g. , the United Kingdom and the Canadian province of Nova Scotia23).The independence of the Auditor General adds credibility to the projections. However, any other form of participation of audit offices in the budget formulation process would be questionable. In any e vent, manipulation and alteration of forecasts would soon reduce the government's credibility and hence its influence. b. Binding fiscal targets? Several countries have laws and rules that restrict the fiscal policy of government (â€Å"fiscal rules†). 24 For example, an earlier golden rule stipulated that public borrowing must not exceed investment (thus mandating a current budget balance or surplus).In some cases, the overall budget must be balanced by law (as in subnational government in federal countries). In the European Union, the Maastricht Treaty stipulates specific fiscal convergence criteria, concerning both the ratio of the fiscal deficit to GDP and the debt/GDP ratio. (The former has been by far the more important criterion. ) One frequent criticism of such rules is that they favor creative accounting and encourage nontransparent fiscal practices. When they are effectively enforced, nondiscretionary rules can also prevent governments from adjusting their budgets t o the economic cycle. 5 Aside from the special case of European integration, one may generally consider that, in countries with fragile coalition governments, fragmented decision making, and legislative committees acting as a focus for periodic bargaining, setting up legally binding targets may be appropriate. In other countries, however, binding targets could in effect predetermine the budget before its preparation even begins. 26 In contrast with an approach based on rigid targets, other countries (e. g. , New Zealand) do not mandate specific fiscal targets, but refer to criteria such as prudent levels and reasonable degrees.It is left to the government to specify the targets in a Budget Policy Statement, which presents total revenues and expenses and projections for the next three years. This statement is published at least three months before the budget is presented to Parliament, and is reviewed by a Parliament committee but not formally voted by Parliament. 27 Box 17 The New Z ealand Fiscal Responsibility Act Enacted in 1994, the New Zealand Fiscal Responsibility Act offers a comprehensive legal framework for formulation and conducting fiscal policy in general, and for incorporating a long-term orientation in the budget process in particular.While many OECD countries have similar practices in place, the Fiscal Responsibility Act is an example of these practices being enacted into law. The primary objective of the Fiscal Responsibility Act was to entrench sound fiscal policies and make it difficult for future governments to deviate from them. There are two provisions of the Act: (i) a regime for setting fiscal objectives that focuses attention on the long term; and (ii) an extensive system of fiscal reporting with unique mechanisms to ensure its credibility and integrity. The extensive reporting required by the act serves two purposes.First, it serves to monitor the consistency of the government’s fiscal actions with its stated fiscal objectives. Se cond, it brings general transparency to government finances by mandating the disclosure of all relevant fiscal information in a timely manner. The act requires two specialized reports: the Fiscal Strategy Report and the PreElection Economic and Fiscal Update. The Fiscal Strategy Report, which is presented to Parliament along with the budget, assesses the consistency of the policy framework contained in the budget with the short-term fiscal intentions and long-term fiscal objectives outlined in the Budget Policy Statement.The Pre-Election Economic and Fiscal Update contains the threeyear forecasts of all key economic and fiscal variables. Both reports contain two statements of responsibility, one by the Minister of Finance and one by the Secretary to the Treasury (a civil servant). These statements of responsibility aim to clarify the roles of politicians and civil servants in producing reports and give a greater role to civil servants in producing them, thereby increasing the overal l credibility of the reports. Source: â€Å"Budgeting for the future,† OECD working paper, 1997.More important than specifying ex-ante targets and general criteria is to ensure that institutional arrangements and processes favor coherence among resource constraints, fiscal objectives, and expenditure programs. This broader issue involves the mechanisms for policy formulation, the budget preparation process, the role of the Ministry of Finance in budgeting, and the development of appropriate instruments for reviewing expenditures within a longer period than the annual budget. Box 18 A Good Macroeconomic Coordination Practice: The â€Å"Gang of Four† in Thailand The Thai system of budgeting is highly centralized.It embodies a longstanding set of arrangements, rules, and procedures that together help exert discipline on aggregate fiscal management. It grants very little autonomy to line agencies over their budgets, and imposes weak accountability on them for their perform ance. The hallmark of the Thai budgeting system is aggregate fiscal discipline. A â€Å"gang of four† interacts to control the level of spending and thus the deficit: the National Economic and Social Development Board (NESDB), the Ministry of Finance (MOF), the Bank of Thailand (BOT), and the Bureau of the Budget (BOB) in the Prime Minister’s Office.The gang of four is responsible for formulating the macroeconomic framework that serves as the basis for the aggregate expenditure ceiling. It also determines for the most part the ministerial ceilings. Prioritization is largely a function of the gang of four. It ensures that the budgetary requests of line agencies are consistent with the objectives of the five-year development plan. The gang of four’s control over aggregate allocations to agencies and to expenditure categories implies that it exerts considerable leverage over priority setting.In Parliament, the Budget Scrutiny Committee chaired by the Minister of Fi nance evaluates the government’s proposal. Cabinet members can propose amendments to the government’s proposal but seldom make significant changes in allocations to line agencies because of limited technical capability to evaluate such proposals. Politicians can alter the allocation of line agencies. After a series of deliberations and negotiations, the committee submits the budget bill to Parliament. The Parliament almost always accepts the bill.Source: Campos and Pradhan, â€Å"Budgetary institutions and expenditure outcomes, 1996. 4. Policy formulation a. Importance of policy formulation The budget preparation process is a powerful tool for coherence. The budget is both an instrument of economic and financial management and an implicit policy statement, as it sets relative levels of spending for different programs and activities. However, policy decision making is complex and involves different actors in and outside the government.It is a technocratic illusion to e mbed all policy formulation within the budget process (as to some extent was the ambition of the PPBS; see chapter 3). However, a coherent articulation should be sought between the policy agenda (which should take into account economic and fiscal realities) and the budget (which should accurately reflect the government's policy priorities). The budget process should both take into account policies already formulated and be the main instrument for making these policies explicit and â€Å"operational. However, policies must be defined outside the pressure of the budget process. Making policy through the budget would lead to a focus only on short-term issues and thus to bad policy, since the policy debate would be invariably dominated by immediate financial considerations. (This is frequently the unfortunate outcome in developing countries with weak capacity faced with financial difficulties. ) In earlier times, medium-term development plans were intended as the instrument for setting up government strategy. However, these plans were rigid, invariant, and usually out of sync with financial realities.Paradoxically, therefore, they indirectly led in practice to the same dominance of short-term financial considerations. Organizational arrangements are discussed in chapter 5. b. The policy-budget link A bridge between the policy making process and the budget process is essential to make policy a breathing reality rather than a statement of wishes. For this purpose at least two clear rules must be established. 28 The resource implications of a policy change should be identified, even if very roughly, before a policy decision is taken.Any entity proposing new policies must quantify their effects on public expenditure, including the impact both on its own spending and on the spending of other government departments. The Ministry of Finance should be consulted in good time about all proposals involving expenditure before they go into ministerial committee or to the cent er of the government and certainly before any public announcements are made. Within the budget formulation process, close cooperation between the Ministry of Finance and the center of government is required, at both the political and the technical level.The role of the center is to ensure that the budget is prepared along the lines defined; to arbitrate or smooth over conflicts between the Ministry of Finance and line ministries; and to assure that the relevant stakeholders are appropriately involved in the budget process. (This is a major challenge, which can only be mentioned here but requires care and commitment on a sustained basis. ) An interministerial committee is needed to tackle crosscutting issues and review especially sensitive issues.And, most importantly, each entity involved in the budget process must perform its own role in a responsible fashion, and be given the means and capacity to do so. c. Reaching out: The importance of listening Consultations can strengthen leg islative scrutiny of government strategy and the budget. Legislative hearings through committees and subcommittees, particularly outside the pressure environment of the annual budget, can provide an effective mechanism for consulting widely on the appropriateness of policies (issues related to the role of the legislature are discussed in chapter 5) .The government should try to get feedb