A tool for Financial Reforms in the Philippines Essay Example for Free

A tool for Financial Reforms in the Philippines Essay Taxation is regarded as one among fiscal policies in governance. It plays a vital role in the development of a country. The ability to collect taxes is a core functions of an effective state. Taxes, if used properly, can promote economic growth and lessen income inequalities. For a country like the Philippines, it begins with the actuality that it provides the revenue needed to finance government activities. Thus, the traditional tax reform programs are premised mainly in generating more revenues to finance public expenditures1 Initiating tax reforms, however, are often difficult. Taxation is often referred to as a classic case of a collective action problem. While government provisions of public goods can benefit everyone, the greater majority of the citizens would rather enjoy the benefits of public goods without contributing to the cost of providing them through taxes. This is the reason why there is no consistency for tax reforms, and there are very few lawmakers or legislators who would champion increasing taxes. Moreover, the coercive nature of taxation and perceptions of corruption in government lead to little confidence by citizens that taxes that they pay are translated into public services. Nonetheless, recent studies have shown that engaging citizens to tax debates and bargaining can be a more effective tax reform strategy. This role for taxation as a catalyst for more responsive and accountable governments and for expanding the state-citizens relations. However, is often overlooked. Contemporary study on taxation and development has found that taxation can strengthen state-society relationships with positive consequences for state and the extent to which governments are responsive and accountable top their citizens2. In other words, taxation has the potential not just to increase revenue but to contribute to broad improvements in governance, by encouraging taxpayers to engage directly with the government to demand public services and responsibilities in return for tax compliance. This referred to the state-building approach to tax reforms. Several types of taxes have been evolved based on the existing provisions of the law related to revenue collections. Travel tax is one among those types which the government imposed and mandates in every tourists who leave the country. Travel tax reforms have been changed from the time the administration also changed. Today, amendments, alterations and passing the bills on tourism protection in order to raise revenue for the settlement of debts and borrowings and for government investments purposes. Significance of the Study and Problem Statement The purpose of the research study is to review and analyse the pending Senate Bill No. 2018 â€Å"An Act Allocating the Travel Tax Collection to the Philippine Tourism Authority, Amending thereby Presidential Decree 1183, as Amended, and the Republic Act No.  7722, and For Other Purposes otherwise known as â€Å"The Travel Tax Reform Act of 2013 authored by the Hon. Senator Jinggoy Ejercito Estrada3. It seeks to give a clear view of the elements in passing this bill as part of tax reforms and serves as guiding principles for future tax reforms in the Philippines, eventually, propose specific tax reforms strategies whether this would be applicable to better governance e mphasizing the values of accountability, responsiveness, transparency and a democratic government. How can travel tax reforms can be modified to take more account of government and state-building objectives? This research study will serve as guide on applying the principles of Fiscal administration, its principles, policies and functions and be able to relate our views not only for the academe, actors in the public administration but for the public administration practitioners. The output of this study is to provide adequate information on travel tax reforms in the country for convenience for revenue purposes. The main focus of the analysis is to test whether this pending bill is a necessity for the country’s development. Objectives of the Study The researcher, in particular, intends to come up with the following objective: 1. Present a comprehensive details and review of the pending bill whether this is applicable to the massive development of our economy. 2. Evaluate the Philippines’ experience in travel tax reforms based on specific framework. 3. Determine and examine the existing rules, policies, provisions of the law and how this can be reformed to increase state accountability and increase tax morale. 4. Provide policy recommendations that can be adopted for future travel tax reforms and to give stand on the matter whether this bill shall be passed or not. Fiscal Policy in the Philippine Fiscal Administration In economics and political science, fiscal policy is the use of government revenue collection, also known as taxation. The two main instruments of fiscal policy are changes in the level and composition of taxation and government spending in various sectors. These changes can affect the following macroeconomic variable in the economy: Aggregate demand, distribution of income, allocation of scarce resources, expenditures, debt borrowings and spending. Development and growth in the economy may vary on the fiscal policy of the government. Fiscal policy refers to the use of the government budget to influence economic activity. It also refers to the â€Å"measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocation of taxes and government expenditures. Fiscal measuresare frequently used to tandem with monetary policy tom achieve certain goals. In the Philippines, this is characterized by continuous and increasing levels of debt and budget deficits, though there have been improvements in the last few years. The Philippines government’s main source of revenue are taxes, with some non-tax revenue also being collected. To finance fiscal deficit and debt, the Philippines relies on both domestic and external sources. Fiscal policy during Marcos regime inherited a large fiscal deficit from the previous administration, but managed to reduce fiscal imbalance and improve tax collection through the introduction of the 1986 Tax Reform Program and the value added tax. The Ramos Administration experienced budget surpluses due to substantial gains from massive sales of government assets and strong foreign investments in its early years. However, the implementation of the 1997 Comprehensive Tax Reform and the onset of the Asian financial crisis resulted to a deteriorating fiscal position in the succeeding years and administrations. The Estrada Administration faced a large fiscal deficit due to the decrease in tax effort and the repayment of the Ramos Administration’s debt to contractors and suppliers. During Arroyo Administration, the Expanded Value Added Tax Law was enacted, national debt-to-GDP ratio peaked, and the underspending on public infrastructure and other capital expenditures was observed. During the First Regular Session of the 16th Congress of the Philippines, Senate Bill No. 2018 was introduced by the Hon. Senator Jingoy Ejercito Estrada4. The Bill entitled: â€Å" An Act Allocating the Travel Tax Collection to the Philippine Tourism Authority, Amending Thereby Presidential Decree 1183, and Republic Act 7722, and For Other Purposes: As explained by the Senator, he gives the vital role of tourism industry in boosting the country’s economy. Based on its mantra â€Å" It’s More Fun in the Philippines, the Department of Tourism (DOT) recorded 2. 38 million visitors or an 11.08% increase from various last year’s arrivals, for the first half of 2013 alone. In addition to this, the National Statistical Coordination Board (NCSB) revealed on November 2012 that according to the latest results of the Philippine Tourism Satellite (PTSA), the contribution of tourism in the economy in 2011 was 5. 9%, based on the share of tourism direct gross value added (T DGV) to total gross domestic product. PTSA further revealed that â€Å"share of tourism employment to the total employment in the country slightly increased at 10. 3 percent estimated at 3. 8 million in 2011, higher by 3. 5 percent from last year’s 3. 7 million. 5 Under section 3 of the Senate Bill â€Å"Allocation of Travel Tax Collection to the Philippine Tourism Authority. Pursuant to the aforecited state policy, all proceeds of the travel tax shall be utilized exclusively for the tourism projects of the Philippine Tourism Authority. According to Mr. Julian Misolas Jr6. , The Philippine Tourism Agency is the sole agency responsible for the collection of Travel taxes either a Filipino citizens or a Foreigner leaving the country. The other provisions of the bill stated the restriction of the accredited collection agency, there Remittances of the Travel tax Collection and Submission of reports, Traveltax exemptions, the Travel tax refund, and civil remedies. Under the remedies, there are two options in order to cope up with the circumstances: a) Distraint of Personal property and b) Levy on Real Estate Property. What is Travel Tax? Travel Tax is a levy imposed by the Philippine government on the following individuals who are leaving the count ry irrespective of the place where their air ticket is issued and the form or place or payment, as provided for by Presidential Decree 1183. â€Å"Under presidential Decree (PD) 1183, as amended by PD 1205, Batas Pambansa 38. And Executive Order 283, Filipinos and other nationals traveling to the other countries are required to pay travel tax before departure from the Philippines, irrespective where the air ticket is issued and the form of place of payment†. The following individuals are required to pay the travel tax: Filipino nationals, permanent resident aliens, Non-resident aliens who have stayed in the Philippines for more than one (1). There are exemptions to the general rule: The following Filipino citizens are exempted from the payment of travel tax pursuant to Se2.Of PD 1183, as amended): 1) Overseas Filipino Workers, Filipino permanent residents abroad whose stay in the Philippines is less than a year and 3) infants ( 2 years old and below) . Among those exempted from paying the travel taxes, they have to present valid identification documents to certify the authenticity of stay. Upon submission of the documentary documents, citizens are eligible for reduce rate of travel. Under Republic A ct 7194 otherwise known as the Balikbayan Law, on November 7, 2002 during the 12th Congress this laws was approved. â€Å"An Act Amending Republic Act 6768, Entitled, â€Å"An Act Instituting A Balikabayan Program’ by Providing Additional benefits and Privileges to Balikbayan and For Other Purposes: Sec 1. †¦ A Balikbayan Program is hereby instituted under the administration of the Department of Tourism to attract and encourage Overseas Filipino to come and visit their Motherland Section 1 encourages Overseas Filipino to come and visit their motherland. This is to recognize their notable contribution to the economy of the country through the foreign exchange inflow and revenue that they generate. Section 2 gives the definition of Balikbayan which means a Filipino citizen who has been continuously OUT OF THE Philippines for a period at least one (1) year, A Filipino Overseas workers or a former a Filipino citizens and his or her family. The definition of family and the livelihood tools. Under Section 3 enumerated the benefits and privileges of the balikabayan. Among are the followings: a. Tax- exempt from maximum purchase in the amount of One Thousand Five Hundred united States dollars ($ 1,500.00) or its equivalent in Philippine Peso and in foreign currencies at all government-owned and controlled/operated duty-free shops subject to the limitations contained in Section 4 hereof; b. All domestic carriers shall establish a special promotional/incentive program for the balikbayan. c. Visa free entry to the Philippines for a period of one year (1) year for foreign passport holders, with exception of restricted nationals. d. Travel tax exemption as provided under Presidential Decr ee 1183 and other allied laws e. Especially designated reception areas at the authorized [ports of entry for the expeditious processing of documents. f. Accredited transportation facilities that will ensure their safe and convenient trips upon arrival. The Department of Tourism and the Department of Transportation and Communication and other concerned government agencies are hereby mandated to implement the program for this particular purpose; and g. Kahayan shopping privilege and additional tax exempt purchase in the maximum amount of Two Thousand United States dollars ( $ 2,000.00) or its equivalent in Philippine peso. h. Limitation have been stipulated in the law and duly approved by the President Gloria Macapagal Arroyo. It has been published in the official gazetteer at least (two) national papers of general circulations, whichever come earlier. Republic Act 9174 provides framework to those person indicated in Section 1 and 2 of this law for the exemption from paying the travel taxes. Other provisions are the r estrictions and limitations thereat. Philippine Tourism Authority (PTA)_has changed its name to Tourism Infrastructure and Enterprise Zone Authority ( TIEZA) under Republic Act 9593 otherwise known as Tourism Act of 2009 duly approved by the president Gloria Macapagal Arroyo in May 11, 2009, during the second regular session of the 14th Congress. The Act Entitled â€Å"An Act Declaring a National Policy for Tourism as an Engine of Investment, Employment, Growth and national Development, and Strengthening the Department of Tourism and its Attached Agencies to Effectively, Efficiently implement that Policy and Appropriating Funds Therefor. TIEZA has the sole authority to collect travel taxes and give benefits and privileges to those qualified Filipinos and those stated in Section 2 of the P. D. 1183. A certification of Compliance has been issued to TIEZA which will serve as the Transparency Seal provisions of the General Appropriation Act of 2013, 2012 and 211. Attached as annex a certification issued to TIEZA. Under section 4 of the Act it defined the following terms used: (a) â€Å"Department† refers to the Department of Tourism created pursuant to Presidential Decree No. 189 (1973), as amended.(b) â€Å"Secretary† refers to the Secretary of Tourism (c) â€Å"Duty Free Philippines (DFP) refers to government agency created out of DFP pursuant to this Act. (d) â€Å"Duty Free Philippines Corporation (DFPC) refers to corporate entity created out of DFP pursuant to this Act. (e) â€Å"Philippines Conventions and Visitors Corporation (PCVC) refers to the corporate entity created pursuant to presidential D ecree No. 86, amended. (f) â€Å"Intramuros Administration 9IA) refers to the government agency created pursuant to Presidential Decree No. 1616 (1979), as amended. (g) â€Å"Philippine retirement Authority (PRA) refers to the government agency created pursuant to Executive order No. 1037 (1985). (h) â€Å"Tourism Infrastructure and Enterprise Zone Authority (TIEZA)† refers to government agency created pursuant to this Act. (i) â€Å"Tourism EEnterprise Zone† (TEZ) refers to tourism (j) â€Å"TEZ overseer† refers to any person who shall be appointed by the TIEZA in specific zones to perform such functions as may be delegated by the TIEZA in accordance with law†¦ Other related definitions can refer to Section 4 of this Act. Under Section 72 of this Act provides funding for TIEZA. The TIEZA shall obtained the funds for itys operations from the following: (a) Fifty percent (50%) of the proceeds from the travel tax collections; (b) A reasonable share from the collections of Office of Tourism resource generation, to be determined by the Department (c) Income from Projects managed by TIEZA (d) Subsidies and grants from local and foreign sources that maybe received by the TIEZA. At least five (5%) from the travel tax collection which shall accrue to the TIEZA shall be earmarked for the development of historic, cultural, religious and heritage sits and prime tourist destinations†¦.{underscoring supplied} Section 73 of this Act state the Collection and Allocation of Travel Taxes. For purposes of this Act, the TIEZA shall the principal agency responsible for the timely collection of travel taxes. Amounts to be collected by the TIEZA shall be distributed in the manner provided for under this Act: Provided, that the national government shall for alternative funding sources for programs funded by the travel tax in the event of a phase out travel tax collection following international agreements. Pursuant to Section 72 of this Act fifty percent (50%) of the proceeds out of travel tax collections shall accrue to the tIEZA. The government contribution to the Higher Education Development Fund, equivalent to forty (40%) percent from the total gross collections of travel tax, shall be retained: Provided that the Commission on Higher Education (CHED) shall give priority to tourism related educational programs and course. The ten percent (10%) share of the national Commission for the Culture and the Arts from the total gross collections of the travel tax shall likewise be retained. Public Budgeting Allocation of Budget in Tourism industry especially in the collection and allocation of Travel Taxes has counterpart, with the Department of Budget and Management (DBM), The Department of Finance (DOF), Commission on Audit (COA), Bureau of Internal (BIR), The Commission on Higher Education (CHED) and the National Commission on Culture and the Arts (NCAA) and other concerned agency in tourism industry. The Appropriation based on the General Appropriation Act of 2013 for the Department of Tourism (DOT). It is a political process because the decision and priorities is determine more valuable to the society and boosting technical and merit with constituents need or demands.

A Short Biography Of Dr Jim Cummins English Language Essay

A Short Biography Of Dr Jim Cummins English Language Essay This paper will give a short biography of Dr. Jim Cummins, a well-known second language educator and a major contributor to the body of research driving TESL techniques. It will cover his more significant contributions to the field of bilingual education, and it will provide a more detailed and deeper look at his theoretical contributions to TESL. Dr. Jim Cummins: An Author Study In 1970, Dr. Jim Cummins earned his first college degree, a B.A., from the University of Dublin in Psychology. He then went on to earn a doctorate in Educational Psychology in 1974 from the University of Alberta. In 1997, he was also granted an honorary doctorate from the Bank Street College of Education in New York City. Dr. Cummins is currently a professor in Ontario, Canada at the University of Toronto where he works in the Ontario Institute for Studies in Education (Canadian Education Association, 2010). Dr. Cummins has an extensive list of published work relating to second language learning and literacy and is a seminar presenter. He is also known for being a prominent researcher in bilingual education as well as the effects of technology on instruction (Race, Culture, Identity, and Achievement Seminar, 2005). One of the main contributions to the TESL community which is credited to Dr. Cummins is the concept of Basic Interpersonal Communication Skills (BICS) and Cognitive Academic Language Proficiency (CALP). BICS is the social aspect of language you would normally find in everyday situations like playgrounds, talking, playing sports, and the like. BICS develops more quickly than CALP, usually taking six months to two years to develop. CALP, by contrast, is harder to learn and takes longer to develop; it actually takes five to seven years to achieve proficiency. CALP is the style of language students need to succeed in academic areas and as students rise through higher and higher grade levels, the language gets harder to comprehend and context gradually reduces (Haynes, 1998). Although BICS and CALP are widely seen as established theories there have been some criticisms and contrary opinions. In a publication titled Putting Language Proficiency in its Place: Responding to Critiques of the Conversational/Academic Language Distinction, Dr. Cummins defends his position on BICS and CALP. He points out several key factors that indicate that second language academic language emerges slowly. First, in North America minority children have been given IQ tests in their secondary language after only two or three years in their new country. As a result, a higher proportion of ELL students ended up in special education services. Dr. Cummins points out that this calls the validity of the IQ test itself into question. Since the IQ test is based on the norms and experiences of the dominant culture, it would follow that the minority, or ELL, population might be at a disadvantage on this standardized test. Therefore, the test itself is probably not doing a good job of discr iminating actual special education students from normal students who lack the CALP to pass the thresholds on the standardized test. A second point by Dr. Cummins is that many ELL students are forced out of ELL services after three years. This arbitrary time limit goes against the idea that CALP takes five to seven years to develop, and what has been discovered is that many of these students who are forced out of ELL services end up experiencing academic failure. This seems to support the CALP theory. A third point he makes, answering critics, is that BICS and CALP are not meant to take into account all of the facets of sociolinguistic development; the theories are specifically meant to cover second language learners, not all language development of all learners. So the idea that BICS and CALP do not take into account all the myriad aspects of language is meaningless. A fourth point in Cummins rebuttal paper is that BICS, although basic in nature, will have some cognitive aspects; he makes the analogy of joke-telling. Telling a joke is a BICS activity, but it will have some cognitive elements. Basically his point is that if some BICS interactions have aspects of cognitive functions, then it does not negate the entire BICS/CALP theory. Furthermore, he goes on to clarify that CALP should not be seen as superior, just different. Finally, Cummins calls on the support of two fellow researchers, Biber and Corson, whose research generally supports his theory of BICS and CALP (Cummins, 1999). Cummins has produced many opinions and given much advice on the development of CALP in ELL students. One that is interesting is the idea that language is always considered to be an intervening variable rather than an isolated variable that stands on its own and causes some given outcome. Basically, language develops both in and out of school so it is not entirely under the control of the teacher. Another point Cummins makes is that reading is critical to the development of CALP; he points out that although the home life and home culture of students will, and arguably should, determine much of their language development, it is essential that they read books because this improves and embellishes their understanding of the fundamental parts of language, like syntax, which they otherwise might not encounter. Furthermore, he recommends reading a variety of text materials. The decline of reading proficiencies between fourth and sixth grades is another point Cummins has commented on; he att ributes this phenomenon to the simple fact that the reading material changes from familiar topics and text to more abstract or technical words and topics. Cooperative learning is also suggested by Cummins as a means to develop CALP because these interactive activities become more internalized. Writing is also suggested by Cummins not only as a means to develop CALP, but also as a means to expression in the ELL classroom (Grigorenko, 2005). Another large contribution that Dr. Cummins has made to the TESL academic community is the concept of Common Underlying Proficiency (CUP). CUP is a set of skills that a child learns while acquiring his or her first, or primary, language. This set of skills applies to the next language he or she learns. Thus, the CUP serves as a basis for learning any and all languages. Any growth of the CUP skill set will enhance learning in all languages. Furthermore, this explains why people find the second language, and subsequent languages, easier to learn than the first language. For this reason, mainstream teachers and ELL teachers must remember to encourage further development of the primary language as the children also learn a second language (Shoebottom, 1996). One interesting enhancement, or extrapolation, to the concept of CUP can be found in Dr. Cummins article Immersion Education for the Millenium: What We Have Learned from 30 Years of Research on Second Language Immersion. In this article he describes two principles that I understood to be related to the concept of CUP. First, he mentions the Additive Bilingual Enrichment Principle whereby bilingual students have been shown to improve their linguistic processing ability, somewhat due to the fact that the bilingual child has had more practice processing language. In answer to those who would deny students L1 development in conjunction with L2, Dr. Cummins states that à ¢Ã¢â€š ¬Ã‚ ¦the development of additive bilingual skills entails no negative consequences for childrens academic, linguistic, or intellectual developmentà ¢Ã¢â€š ¬Ã‚ ¦evidence points in the direction of subtle meta-linguistic, academic and intellectual benefits for bilingual children. (Cummins, 1999). The second princip le illustrated in this article is the Linguistic Interdependence Principle which means that students will experience no loss of linguistic function in L1 as they study in L2 because the two are connected and interdependent in the learners mind (Cummins, 1999). A third main theoretical contribution made by Dr. Cummins is the concept of task difficulty. Tasks range in difficulty along one continuum from cognitively undemanding to cognitively demanding; and along another continuum from context-embedded to context-reduced (Shoebottom, 1999). This is a Cummins concept which is well-known to TESL educators whereby it becomes understood that a low-context, high-cognitive skill, such as conceptual mathematics, is much harder for a second language student to comprehend than a task or skill, like buying popcorn, which is high-context and low-cognitive in nature (Azusa Unified School District, 2007). On the topic of language as related to concepts like mathematics we may often notice that students will continue to speak in a BICS modality, even when a CALP modality would be more appropriate to the situation. Lloyd notes that à ¢Ã¢â€š ¬Ã‚ ¦Cummins observes that students are most likely to speak with each other in peer appropriate ways regardless of their second language proficiencyà ¢Ã¢â€š ¬Ã‚ ¦this suggests that even when opportunities arise for students to engage in mathematical dialogues with one another, they may do so using primarily natural language or BICS and may not further develop their CALP (Lloyd, et. Al., 2005). The previous paragraphs of this paper have dealt with Dr. Cummins most popular and widely-respected theories in TESL. However, from reading and searching the internet I have found two other main themes in Dr. Cummins research that perhaps the novice TESL teacher may have missed or not experienced in the typical TESL course work. First, he seems to be driven to discuss and comment on the educational rights and socio-political atmosphere surrounding ELL populations. Second, he has done some work in educational technology that is not as pervasive in reviews of his body of work. In Dr. Cummins web publication titled The Ethics of Doublethink: Language Rights and the Bilingual Education Debate he makes several points that illuminate his core educational beliefs. First, his use of the Orwellian term doublethink points to a situation where two contradictory ideas exist in the thinkers mind at the same time. He uses the term doublethink with regards to three respected academic people whose comments helped to pass California Proposition 227. Using the term from Orwells well-known book 1984 paints a dark picture of the people in question, as if they were cold-minded bureaucrats. Proposition 227 was a step backwards for ELL opportunities in that state, and Cummins illuminates the fact that these three academics simultaneously spoke in support of Proposition 227 as well as having a record of supporting bilingual education. Cummins clarifies that bilingual education is heavily rooted in the L1 while also teaching English and was considered a positive idea, until the three researchers came out in support of Proposition 227. In his conclusion section Cummins tone is scathing and he calls into question the ethics of these three popular and respected academics. (Cummins, 1999). From the tone of his dialog in this article it becomes clear that Cummins is very passionate about the truthfulness in his TESL community, and he clearly has the students best interests in mind. He sounds like a very dedicated educator, rather than a pandering politician. Another publication by Cummins titled Rights and Responsibilities of Educators of Bilingual-Bicultural Children illuminates more clearly the beliefs held by this prominent educator. He argues that educators who deal with bilingual-bicultural students have the right and the responsibility to positively impact these childrens lives, and he goes on to illustrate the racism present in both the communities these children live in as well as the legislation that affects their educational experiences. As an example of a community turning against a minority group, he discusses a situation that got very heated in Pittsburgh. The school district, under political pressure from the dominant culture, decided to do away with a very successful bilingual program in favor of a more widely called-for, but less-effective, English immersion program. Cummins comments on how the dominant culture of the geographical region acted in a racially-charged manner to the detriment of the children in question. As a n example of legislative bias he again discusses Californias Proposition 227, of 1998, which limited severely the use of L1 in the classroom to assist with instruction. He discusses the xenophobic distortions of the media surrounding this legislative action, and the seemingly ridiculous assertions such as one year of English is adequate to get a child trained so that he can succeed in the regular classroom. After illustrating these two frightening examples of cultural bias, Cummins discusses some successful TESL programs and a concept called the Foyer model. The main aspect of the Foyer model that makes it successful is the idea that educators need to respect and tap into the primary, or former, culture of the ELL students. (Cummins, 2000). In this article we once again feel the dedication to the research, the decades of learning and the passion for TESL concepts held by Dr. Cummins. His tone in the article is frustrated and indignant at times. Clearly, he has nothing but distaste for the political situations which led to these two examples. One last contribution made by Dr. Cummins to consider in this paper is his work with technology in TESL techniques; this is perhaps a less well-known aspect of his work, and certainly it is much less pervasive on the internet. In his article titled e-Lective Language Design of a Computer-Assisted Test-Based ESL/EFL Learning System, Dr. Cummins elaborates on his use of technology to enhance ELL success. Using his theoretical system, which calls for a multimedia CD-ROM, as well as L1 to L2 dictionaries, students or teachers can import any text in electronic form and use the computer assistant program to help with comprehension. The computer program has several main features. First, it uses text in electronic form, and Cummins makes a point of saying that the name e-Lective is a reference to the term e-mail and is an appropriate name because the educator using it must realize that it is designed for use with electronic text only. Second, Cummins, in a very clever way, incorporates the root word lect into the name of the program. Lect, as he explains, forms the basis for several cognates that refer to reading. Third, the title has the word elective in it, and this implies that the ELL student will be able to m ake learning choices as learning progresses. Finally, Cummins explains that his program is different from most of the computer-assisted language learning programs because the learner is able to import the material he or she reads and works with; this is much different from the typical computer language program that has a pre-set, built-in curriculum, and the reading that can be imported is much more valid to the curriculum being taught and, perhaps, more interesting and valid for the learner. Essentially, students import and read any electronic text they want, and can pause as they read to get a definition, pronunciation, L1 equivalent of the unfamiliar L2 word, idiomatic expressions as needed, and cognates if applicable (Cummins, 1999). To conclude, this paper has reviewed in some depth the main theories of Dr. Cummins: BICS and CALP, CUP, and Task complexity with regards to level of context clues and severity of cognitive demands on the learner. Additionally, Dr. Cummins scholarly work as an advocate for equity issues, and educational morality, in TESL was examined. Finally, a description of his more-recent, and less-known, work with computer-assisted TESL education was described. Dr. Cummins has been shown to be a cornerstone of TESL research and techniques as well as a strong voice in political and academic circles who views TESL as a moral obligation of the educational establishment.

valley of the kings :: essays research papers

It's easy to understand why the Valley of the Kings was not discovered until the 1800's. It is located over a mountain ridge and in a secluded valley, miles from civilization. The Valley of the Kings contains approximately sixty-two excavated tombs, not all of which are royal. Some belonged to the privileged members of nobility and were not decorated. The earliest tombs of such kings as Thutmose I contained stairways, corridors, and right-angle bends; whereas, the latter tombs of such kings as Ramesses XI, were little more than huge sloping corridors. One of the most recently discovered tombs, that of the children of Ramesses II, fifty-four in all, is being excavated, with eight or nine rooms thus far uncovered. The work is being financed by Chicago House in the United States. Depending on the power and length of reign of a king determined the opulence of the tomb itself. Most tombs were robbed thousands of years ago, but you can still see the spectacular color-painted hieroglyphics lining the corridors of some. The stories told are of kings bearing gifts to the gods or perhaps stories of the king's travels or battles. Much can be learned from these pictures concerning ancient life in Egypt. Most tombs contained false entrances or false burial chambers, etc. to confuse robbers and deter them from finding the riches needed in the afterlife. King Tut's Tomb (Tutankhamun) King Tut's tomb was not discovered until 1922 by Howard Carter and Lord Carnarvon, as it was concealed beneath the mud brick houses of the workmen who cut the tomb of Ramesses VI. Most likely this tomb was not carved for a king, but for a high official. But due to the fact that King Tut died at an early age, the rooms were hastily converted. Items for the afterlife were seemingly thrown into the various rooms. What makes this particular find important is that the contents were untouched by robbers. The real antiquities can be found in the Cairo Museum. The pictures shown here are replicas indicating how they were positioned when discovered by Carter. Three coffins were found in the tomb, the last of solid gold. King Tut's mummy was not in very good shape and so is kept at his tomb. He was found with 15 rings of various sizes on his mummy fingers depending on the amount of linen used to wrap his hands.

Power and Betrayal in The Great Gatsby by F. Scott Fitzgerald Essay

Scott Fitzgerald was a writer who desired his readers to be able to hear, feel, and see his work. He made it his goal to be able to make readers think and keep asking questions using imagery and symbolism. The Great Gatsby was not just about the changes that occurred during the Jazz Age, but it was also about America’s corrupted society which was full of betrayal and money-hungry citizens. It was the eyes of Dr. T.J. Eckleburg that overlooked all the corruption that occurred throughout the Valley of Ashes. It was the eyes of Dr. T.J. Eckleburg that serves as a symbol of higher power who witnesses everything from betrayal to chaos in Scott Fitzgerald’s The Great Gatsby. We encounter the eyes of Dr. T.J. Eckleburg in the valley of ashes, the desolated land between West Egg and New York. The vulgar eyes of Dr. Eckleburg have become something to intertwine with the Valley of Ashes to many critics and readers. The setting of where the billboard is located makes it seem as if it is not significant. However it is also the location of the billboard that explains how the eyes overlook both New York and West Egg since it is between it. The valley of ashes is exactly what its name sounds like. Scott Fitzgerald described it as: About half-way between West Egg and New York the motor road hastily joins the railroad and runs beside it for a quarter of a mile, so as to shrink away from a certain desolate area of land. This is a valley of ashes---a fantastic farm where ashes grow like wheat into ridges and hills and grotesque gardens, where ashes take the forms of houses and chimneys and rising smoke and finally, with a transcendent effort, of men who move dimly and already crumbling through the powdery air. Occasionally a line of grey cars cr... ...haracter percipient enough to comprehend Gatsby’s greatness and who rock pneumonia to pay homage to the man who has given them so much – not exoterically but esoterically.† (Savage 74) In other words, they both appreciated all the things they have received, learned, or gained from Gatsby. In return, they both were there for him through the end. Gatsby was more than the neighbor who was rich and threw parties, but he was also a friend†¦a human being. Work Cited Fitzgerald, F. Scott. The Great Gatsby. New York: Scribner, 2013. Print.

Breastfeeding vs. Bottle Feeding :: Breastfeeding vs. Formula

Children come into this world completely helpless, unable to even comprehend their surroundings not to mention the process that they have just taken part in. Because of this, infants are completely reliable on the individuals around them. It is the duty of the parents to take care of and nurture their children. Parents are to provide for their children both through emotional needs as well as survival needs. Newborns need to be fed through means of milk, thus relying on a decision by their mother and father of whether to breastfeed or bottle feed. As stated in Nancy E. Wright’s article on the progression of breastfeeding, Aristotle said, â€Å"There is a reason behind everything in nature.† Certain occurrences take place in nature that has repercussions or outcomes to them. Choosing to breastfeed is a decision that requires sacrifice and hard work, yet has the potential to be an intricate detail to the healthy development of infants and children. According to Dr. Alicia Dermer and Dr. Anne Montgomery from The Medical Reporter, there are countless benefits to breastfeeding not only for the child but for the mother. Human milk has nutritional benefits within the fluid that provide for the optimal absorption of iron. This milk also â€Å"protects the gut from harmful bacteria and assists in digestion of fat† (Dermer, Montgomery.) This certain article also talked about how a mother’s own milk will change during a feeding from thirst-quenching to hunger-satisfying. Mothers’ milk also has a variety of flavors because of the changing diet of the mother. Another benefit of breastfeeding, according to Dr. Dermer and Dr. Montgomery has to do with the immune system of infants. It is said that human milk is the baby’s first immunization. Human milk provides antibodies that protect the baby from many common respiratory and intestinal diseases. This milk also contains living immune cells according to this article as well. Colostrum, which is the first milk that is expressed by the mother, is packed with components which increases immunity and protects newborns’ intestines. This article also stated that, â€Å"artificially fed babies have higher rates of middle ear infections, pneumonia, and cases of gastroenteritis (stomach flu).† As a whole, breastfeed babies have a stronger immune system because of the antibodies that are expressed from the mother and passed on.

Political Corruption and Empowerment Essay

Participation is dynamic process aimed at involving the masses so that they can formulate their own end goals and work together to realise them. Masses cannot be forced to participate in projects which affect their lives but should be given the opportunity where possible. Empowerment Empowerment is an initiated process that enables the masses to gain power and extend it in such a way that they can use this power to share in changing social, economic and political structures. Empowerment is successful if the participants regard the result of their action as beneficial. Therefore participation is a cornerstone of empowerment. It is a prerequisite for achieving empowerment. Empowerment is one of the consequences of participation, which means that if we want masses to gain power, they must participate. Empowerment is generally seen as a key for good quality of life, increased human dignity, good governance, pro-poor growth, project effectiveness and improved service delivery (Narayan. 2002. 8.). Bureaucracy It means the structure and set of regulations that control the activities of people that work for these organizations. It is characterized by standardized procedure (rule-following), formal division of responsibility, hierarchy, and impersonal relationships. Bureaucratic leader are concerned with ensuring workers follow rules and procedures accurately and consistently. The bureaucracy does not create or initiate policy, but it does implement policy decisions. Why mass participation and empowerment are important Empowerment puts people at the centre of the development process; it implies a participatory approach to development focusing on bottom-up approaches rather than top-down bureaucratic methods. Empowerment increases the capabilities of the poor to influence and hold accountable the institutions that provide for them. To this end, empowerment attempts to give power and knowledge to rural communities to assist in creating a better quality of life, so that in the future they will have the skills to rely less on external forces to provide vital services and infrastructure. Mass participation is an essential part of the process of good local governance, and empowerment. To be meaningful, these processes must be seen as fundamental values of Healthy Cities and so must be developed as an integral part of long-term strategic development. Empowerment of mass is associated with cleaner business and government, and better governance. Specifically, the greater their involvement in public life, the lower the level of corruption, even in countries with the same income, civil liberties, education, and legal institutions. Masses Empowerment through inclusion, voice, and accountability can also promote social cohesion and trust, qualities that help reduce corruption, reinforce government and project performance, and provide a conducive environment for reform, with consequential benefits for development effectiveness and economic growth. Finally, empowerment or lack of it can also have positive or negative socio-political effects on the outcomes of countries’ poverty reduction efforts. Why the concept of mass participation has been illusive in the third world There are some serious failures of the international community to contribute meaningfully to empowerment and participatory approaches. If countries are not willing to support countries that need help, then the future is bleak. Aid allocations need to increase if meaningful solutions are to occur. Making the rural poor involved in empowerment and participatory programs is hard to achieve due to their social exclusion. The gap between the poor in rural areas and those who are more wealthy is large and widening Because the rural poor are socially excluded, often development organisations such as the World Bank think of the poor are ignorant and complacent. More often they are not excluded from participating in projects in a meaningful way, due to pre existing biased views that they are not worthy, or indeed, have the skills to participate effectively. (Courtney et all in Godinot and Wodon (ed). 2006. 3). Lack of empowerment amongst rural people leads to their vulnerability and thus most development projects tend to benefit the benefactors rather than the beneficiaries. In light of this sustainable development is not achieved because non-participation of local people means that rural development is not self-sustaining. Therefore, local rural people play an important role in rural development because they understand their situation and problems better than the government, aid agencies and other stakeholders. This highlights the gap between the reality and ideal of empowerment and participatory development where the poor themselves are considered the centre of the process and the most vital players. Rural areas in developing countries experience large problems associated with access to basic amenities and services. Attempts to resolve this situation involve development programs using community empowerment in rural areas of developing nations to ameliorate instances of poverty. The aspirations deep inside the poor can only be brought out by making them the centre of the development process. They have difficulty expressing them due to their exclusion. How mass participation and empowerment are promoted or discouraged by the action of bureaucracy The problem with bureaucracy is that Executives want to control everything; even the simplest administrative decision has to be approved at the top. . One problem is unnecessary delays in outputs (Waterston 1965:259) , for even though there are more than enough officials in the lower administrative ranks, they are not effectively employed in the posts to which they were appointed. Political involvement of officials – when bureaucracy becomes involved in politics, this stimulates corruption. Officials start taking decision and performing actions that will benefit themselves, or groups in which they have an interest. Corruption is out of control. Development funds are siphoned off to hire friends or relatives. In some cases the money simply disappears. The misuse of office by government functionaries is relatively common in areas of public procurement, revenue collection, government appointments and contracts, licensing and permits. In these areas of specialty, graft and venality are readily executed through anyone of the following activities: The civil servant receives from a private contractor a fixed percentage of awarded government contracts; the kickback may be in kind, such as free education for the children in foreign institutions, or in cash, paid directly into bank account. Police or other law enforcement agents use the threat of sanctions to extort bribes in lieu of official fees or taxes. But paying bribes to avoid taxes or fees is equally damaging to society since governments depend on such revenues to provide public goods. The relative absence of revenues from taxes and fees also means less compensation for civil servants, which leads to more corrupt practices. One of the reasons adduced by low- level government employees for demanding bribes is the infrequency of their monthly salary. Government employees in essential services, e.g. law enforcement, electric power supply, telecommunication etc. Customs agents insist on payments above the official rates or side payments before providing requisite services to both importers and exporters. Those unwilling to pay bribes stand the chance of losing their merchandise through forfeiture or theft. Civil servants award large contracts to companies owned by relatives or partners, and in return receive an agreed upon fee or lavish hospitality. Officials responsible for permits and licenses demand extra payment for services ordinarily called for by their office; in cases where expediency is requested, a great deal more is demanded to speed-up the process. Bureaucracies’ themselves create the causes of corruption. Salaries are low, housing is poor, officials lack professional qualification and status, all of which means that officials do not feel motivated to do good work, or to be loyal to the organisation. When a country’s resources are continually misallocated by corrupt government officials bent on maximizing their short-run selfish interests, development is severely hindered through a multitude of social and economic dislocations. The bureaucracy is unresponsive to the needs of the public; there is an atmosphere of official’s indifference and unsympathetic attitude toward the needs of the people. This is caused by the strictly centralised nature of the bureaucracies, the lack of mass participation and consequent lack of contact with the populace. A bureaucracy, crucially, is not only a structure, a mere organigramme with functional relationships and roles. It is a group of people with lives, emotions, aspirations, energy, passion and values. Those that work in them often have strong values, great intentions and good ideas. Most want to do good and not be negative. Somehow, however, good intent can evaporate as the dynamic of the organizational ‘system’ unfolds. Can the positive virtues and potential of public sector bureaucracies and the people working in them be rediscovered? These include fostering fairness, equity, and equality of opportunity, being neutral and transparent. These are important achievements of democracy, yet the focus on efficiency can obscure these intentions. The most effective organizations are those where people feel they can be engaged and where their commitment to the organization lies beyond a contractual relationship and where a deeper emotional bond can be established both to the work itself and the organization. In these situations people feel they are able ’to be our true selves’ and to have a ‘creative presence’ so that working gives the sense of ‘pregnant possibilities’ and where they can develop ‘an intensity that feels and appears effortless’. Here energy and passion can come into alignment. Conclusion /My view The participation of communities in development projects is a major aspect of an empowering approach. Participation works well at the small scale. Community based organisations if trained correctly can manage and supervise locally based construction and maintenance activities very effectively (Meshack. 2004. 61). There is a fine balance between success and failure of participation in that it needs to be locally based with little input from external forces. Governments and donors can in fact undermine contributions made by the community in that they take over projects and locals lose their sense of ownership (Meshack. 2004. 61). Participation in development projects does however need outside stakeholders but the community needs to be the one driving the project, as there are many people who can contribute to a development project. Empowerment involves expanding the capabilities of the poor. Its main process involves putting the community at the centre of the development process. The community becomes empowered due to the fact that they have a certain degree of control over their own resources, they gain a sense of ownership over the service or infrastructure being provided. One of the main concepts involved in creating efficient empowering projects include the access of the community to information, as informed citizens make better development decisions. Accountability in the development process is another crucial aspect of an empowering approach. Increasing the capabilities of the poor specifically refers to local organisational capacity. This is when a community works together to mobilise resources and tackle problems as a group. This is another major process involved in community empowerment.

Evaluation of Internship

1. Describe two difficult incidents or challenging situations that you experienced during your internship. The difficult challenging situations that I have experienced during the internship were at the Veranda restaurant and the Learning and development office. Firstly, I have difficulty to adapt myself from an undergraduate into the professional commis at the world top five star hotel’s, to be worked the Veranda restaurant.I need to learn and memorise the restaurant’s menus, name of the cutlery that I havn’t been using before, to get to know all the employeesand trainees, learn new manners and how should we deal with each of our guest and approach to our guest and also living in the Bangkok city which have one of the most difficult transportation.Secondly,the difficulty in the Learning and development (L&D) office is that the during the time that I’ve work is the low season in Bangkok which it is a good opportunity for the hotel and the L&D department to train and set big events for the staff such as the Walk Rally and L&D workshop in order to strengthen the relationship between co-workers and develop professional skills. L&D department have to contact many other departments within the hotel in order to get in touch with each employees.During the April, the Mandarin Oriental Hotel Group has choosed Mandarin Oriental Bangkok to run the L&D workshop conference which more than 20 of the L&D managers of Mandarin Oriental Hotel around the globe will come to the hotel to have conference for a week and during those time our department’s job were to set the delight events to welcome the managers and run the workshop. 2. Explain how you dealt with these situations and the impact your actions had on the other parties (customers, line managers, colleagues†¦) After a period of 2 first weeks, I have settled myself in an adaptation environment very well.The assistance from co-worker have aid me to go through the challenge without a do ubt. I get to know every staffs willingly, we play soccer every weekend. The chiefs have given me a lot of great guidance in term of servicing each guest. The manager has taught and inspire us to work. Overall the professional environment in the restaurant has automatically turned me into one of the professional. Every problem has been solved by the guidance and the training by the management team and the managers.Due to the small number of employees in L&D department, I get to know and close to each staff member very easily. Our team have a great team work, my trainer trained and taught me very well which allow me to get the job done very fast and efficient. The L&D team including me and other department within the hotel have put in large amount of effort to plan, set and run this big event. We have worked overtime to get the plan done before the workshop started. It is very fun to work and to get such sastisfaction from the L&D managers is one of the best thing I would’ve e ver imagine. 3.Identify alternative actions that you could have undertaken which would have possibly improved the outcomes in these situations. I could have copy the menu and study it after work to memoris the dishes. There is 2 menus in the restaurant which included the breakfast menu and the dinner menu, wine and beverage menu should have also done the same. This will allow me to learn the menu more quickly as in the working time I can not manage to learn the menu. I should have stay close more with the managers to get their advice, understand their point of view and gain more lesson from the expert’s experience.After the week of conference event, the L&D workshop conference was announced as one of the best workshop that have ever before by all the L&D managers. The event sastisfied every manager by delight welcoming events, lots of surprise and the assistance of the event from every department. There is nothing could have done better. Part 2 : IMPROVING PERSONAL OR INTERPE RSONAL SKILLS OVER A PERIOD OF TIME ( about 500 words) 1. Identify four (4) of your strengths and two (2) of your weaknesses that you experienced during your internship.Describe them in a working context. The strength that I have gained during this internship are the teamwork between co-worker, the Mandarin Oriental Bangkok team have taught everyone work collaborately to each other allowing their united effort to turn the hotel to be one of the leader in the world. Professional workmanship, the hotel have host many big world class events and service has been excellence for over centuries, being in the professional environment have gain me this strength.Company knowledge, the company have set many hospitality training for the staff, as a L&D trainee I have to attend to every meeting. The weakness that I experienced are the lack of effort, I have put most of effort at the first start of the internship and during the end, sometime I have not put enough amount of great effort into work but at the end I have improve myself brought out large amount of effort. Other weakness is that I should have take the internship longer as I only do it for 5 months.I have not learn enough and there is a lot of things that I have missed. 2. List specific actions / alternatives that may help you to improve these weaknesses. a. Set a statement, I should set a statement and point out my objective of what i should gain from this internship to allow me to learn everything I should or wanted to. b. Maximise internship period, This first internship I have taken only 5 months and have not learn enough but the the next one I will take longer than 5. 3.Determine a plan (actions and deadlines) that will keep you committed to this period of self-coaching. To set a statement won’t take long time for the action. I will only need to know which position/department I’m going to working in and set the objective of what I need to learn from the position/department. 4. How would you be a ble to fairly and accurately evaluate your improvements ? I would be fairly and accurately evaluate my improvements by the feedback of the co-workers. According to the exit interview with the Assistance L&D Manager.He has asked an tell me about my strengths and the weaknesses, what I have gained and what I have not gain, he has also asked what do I want to learn more from this internship. The Assistance L&D Manager have also evaluate my improment as at first of the start working I do not know the staff very well which cause me and the team communicate not very well but at the end after I have feedback from the L&D manager of how to work with the team, I have improve myself dramatically and efficiently.The Assistance L&D Manager and the team have been work with everyday during the intership period. The comments and the feedbacks from the co-worker are one of the most reliability evaluate of my improvement. APPENDICES 1. Copy of work certificate if applicable 2. Copy of a monthly sala ry statement. 3. One brochure of the establishment with valid room rates Your project must contain the following 3 parts: 1. A copy of your written report 2. A copy of your evaluation 3. Your appendices, brochure, pay slip and work certificate if applicableThe evaluation must be handed in at the same time as your report, no exceptions will be made. DEADLINE: Monday of week 2: Each class will be allocated a time slot, to hand in their report to the Academic Office. N. B. If you fail to submit your report and any of the other requested documents within the given deadline, you will be given a FAIL Students who are repeating their semester still need to submit their reports by the given deadline above, Monday of week 2 The report remains the property of GIHE. We suggest you prepare a second copy for your records.