Barriers, challenges, and strategies Essay Example for Free

Barriers, challenges, and strategies Essay Most clinical health care workers are aware that achieving the paradigm of evidence-based practice (EBP) is the gold star standard that one strives for in his/her clinical practice. EBP is expected of healthcare clinicians and has become a synonym for quality care both by the institution of healthcare and its consumers (Brim Schoonover, 2009). This essay will define EBP for nurses. The barriers, challenges and strategies to implementing evidence-based nursing practice (EBNP) will be discussed with reference to relevant and authoritative literature. As well, the relevance and the links that EBNP has with the clinical area of Intensive Care will be discussed. EBP is the integration, by clinicians, of clinical expertise which is meticulous, explicit and uses current clinically appraised professional knowledge (Eizenberg, 2011; Kenny, Richard, Ceniceros, Blaize, 2010). EBP accommodates patient preferences, views and values; while also guiding, supporting, validating and answering health care workers clinical judgements, practices, and questions (Eizenberg, 2011; Kenny et al., 2010; Matula, 2005; Wolf, 2005). EBP is a process of asking a clinical question; searching for clinical evidence; critically appraising this evidence and then expertly integrating this evidence with patient’s values, views and preferences; evaluation of how the changes to practice have had on outcomes; and finally disseminating the results that the EBP or change had on patient outcomes (Melnyk, Fineout-Overholt, Stillwell, Williamson, 2010). The definition of EBP and EBNP and the implementation of EBNP appear to be straightforward and easily accomplished; however, EBNP implementation is far removed from being easy (Brim Schoonover, 2009; Cullen, Titler, Rempel, 2011; Eizenberg, 2011; Kenny et al., 2010; Tolson, Booth, Lowndes, 2008). Nursing research has uncovered n umerous challenges and barriers which the implementation of EBNP faces. These challenges and barriers can be classified as a research, a clinician, an organisational, a nursing professional barrier, and not least patient barriers (Fernandez, Davidson, Griffiths, 2008; Gerrish et al., 2011; Hutchinson Johnston, 2006; Ross, 2010). Eizenberg (2011), Gerrish et al. (2011), and Ross (2010) found that nurses face research and clinician barriers that include not having the time, skills and knowledge to critically critique and/or synthesise research literature, unable to effectively use and search databases electronically, hold negative views toward research and feel research is too complex, as  well research at times is not clear on how to implement the findings and findings can be contradictory. Due to these barriers, nurses tend to rely on synthesised evidence such as evidence-based protocols, policies and procedures (Gerrish et al., 2011). Eizenberg (2011) and Gerrish et al. (2011) also found that nurses prefer to acquire information through third parties such as their colleagues, the workplace, through patient care experience, and the knowledge they received from their nursing education. Eizenberg (2011) found that the organisation is the greatest factor in successful EBNP implementation. The organisation controls access and the budget to and for evidence resources such as computers with internet access, a well-equipped library, and access to educational opportunities in EBNP procedures and theory (Eizenberg, 2011). The barrier of not having the authority to change a nursing practice also lies with the organisation – a nurse may have the necessary research knowledge and experience to effectively change practice but cannot implement practice change due to the organisation not giving him/her the authority to instill change (Eizenberg, 2011). Few nursing staff members are given the opportunity to participate in the development of evidence-based policies and procedures; therefore, most nurses are not engaged to support EBP. Ross (2010) further found organisational barriers such as the organisation giving priority to other goals (for example excess sick leave) over EBNP, the organisation may perceive that the staff are not ready or willing to implement EBNP, and that the organisation believes EBNP is unachievable. These organisational barriers prevent EBNP being accomplished and to the greater extent of not being implemented. A barrier of nursing profession relates to the medical dominance of healthcare; as such, nurses are not afforded the power, authority, autonomy and respect from colleagues for nursing practice that the status of being a profession decrees (Brim Schoonover, 2009; Eizenberg, 2011; Gerrish et al., 2011). A further nursing profession barrier is it can be difficult to instill enthusiasm or information about an EBNP if turnover is high; there is a shortage of experienced nurses; and support from colleagues is lacking (Gerrish et al., 2011; Mark, Latimer, Hardy, 2010). Due to high turnover and staff shortages, nurses are unable to leave the bedside and have limited time to participate in EBNP projects such as journal clubs, or to attend training in EBP, PICO  (Population/Intervention/Comparison/Outcome), and database searches (Brim Schoonover, 2009; Brown, Johnson, Appling, 2011). Nurses, as Kenny et al. (2010) found were hesitant to change their practice if the change would perceivably increase an already heavy workload. Brim Schoonover (2009) found that some nurses believed EBNP to be an optional course of action as they were never shown a clear direction of what EBNP is essential to nursing and his/her practice. One of the main premises of EBNP is that the evidence and the value s and beliefs of the patient/s are synthesised together to form an EBNP which is foremost favourable for a positive outcome for the patient/s (Fernandez et al., 2008). Such factors as treatment, travel, and prescription costs; denial of diagnosis; inadequate knowledge level of disease and strategies to decrease risk factors; lack of social support; and cultural issues can all potentially become barriers to implementing an EBNP for a patient or patients (Fernandez et al., 2008). The high acuity of an intensive care unit (ICU) patient significantly affects a nurse’s ability to search a database for answers (Brim Schoonover, 2009; Kenny et al., 2010). An answer to a question is usually needed immediately or momentarily; therefore, ICU nurses rely on experience, colleagues, and knowledge of evidence-based policies, procedures and guidelines (Eizenberg, 2011; Gerrish et al., 2011). I know I rely heavily upon in-services, experience, and speaking with the ICU Clinical Nurse Educators and Nurse Educators who will do a literature search to acquire information or answers to a question I have posed – but once again this evidence/information ha s been synthesised by others and is third hand and I have not fully practiced EBN (Eizenberg, 2011; Gerrish et al., 2011). To try and challenge this barrier I do try and read the clinical information the educator obtained at a later date – usually at home or on a break. Strategies to overcome these challenges and barriers abound from EBP and EBNP journal articles and books. Some of the leading strategies are for the organisation to fully support EBNP through infrastructure, strong leadership from nurse managers and/or advanced practice nurses, and by ensuring a context in which EBNP can flourish (Gerrish et al., 2011; Tolson et al., 2008). The infrastructure needs to provide access to a computer which can access online databases. Infrastructure needed to be in place includes a staffed evidence based nursing library with a librarian able to educate nurses on the process of  EBNP (Pochciol Warren, 2009). The added challenge is to have EBNP info accessible to the nurse at the patient’s bedside (Pochciol Warren, 2009). Nursing leaders need a Master’s degree or above, as studies show that leaders with these credentials read and implement more research literature; are more confident; and they consider themselves more competent in supporting others through the EBNP process (Eizenberg, 2011; Gerrish et al., 2011). Leaders, as suggested by Cullen et al. (2011), hold the responsibility to provide support; to build, to create, and maintain an organisational culture that has the capacity to support EBP at both a clinical and administration level. Leaders must be given the power, authority, and support to introduce change – without this authority change cannot occur (Eizenberg, 2011). Scholars agree that if EBNP is to succeed and be sustainable nurses need to be educated and mentored on the implementation process of EBNP (Brim Schoonover, 2009; Brown et al., 2011; Eizenberg, 2011; Gerrish et al., 2011; Pochciol Warren, 2009; Ross, 2010; Tolson et al., 2008). EBNP education of nurses needs to begin at orientation to the hospital and is essential that this education is continually built upon and supported with extra education given to nurse managers, educators and advanced practice nurses (Pochciol Warren, 2009 Tolson et al, 2008). Ross (2010) suggests nurses information literacy be improved to ensure nurses are able to practice EBN. Information literacy is the ability to competently recognise, locate, and evaluate the fundamental information required at a given point (Ross, 2010). The ICU, where I am employed, has undergone significant changes to the staff and managerial side of the unit. At one point the Clinical Nurse Specialists ratio decreased to less than 5% of nursing staff and there was not a permanent full time Clinical Nurse Consultant. Without the necessary support acquired from these roles the education of ICU nurses and the implementation of new practices, policies and procedures decreased significantly. These barriers significantly halted EBNP from occurring in the ICU as there were very few highly educated leaders available to support EBNP. As suggested by Eizenberg, (2011), Gerrish et al. (2011), and Cullen et al. (2011), educated leaders and managers are needed to keep and instill EBNP to an institution. To obtain Magnet Status hospitals must ensure that EBNP is in place, is supported, and is sustained by the organisation (Brown et al., 2011). To procure nurse  interest in EBNP, and maintain Magnet Status, some hospitals have linked participation in EBNP to clinical ladder advancement and a monetary reward in the form of a wage increase with advancement up the ladder (Whitmer, Aver, Beerman, Weishaupt, 2011). To hold their position on the clinical advancement ladder the nurse must show, yearly, that he/she is supporting, or implementing, or participating in EBNP within the setting they are employed (Whitmer et al, 2011). The benefits of practicing EBN includes: patients ability to access effective evidence based treatment information; facilitates consistent improvement, through decision making, to healthcare systems; facilitates decisions based on up-to-date evidence and technologies; and reduces variances in nursing care from one nurse to another – standard and competencies are evidence based and consistent; through evidence based competencies the professional status of nursing is elevated to higher heights (Gerrish et al., 2011; Eizenberg, 2011). In conclusion, the challenges/barriers, barrier strategies, and benefits of EBNP has been discussed. Little discussion on EBNP within an ICU was attempted as the ICU nurses face the same situations, challenges/barriers, strategies and benefits as nurses in other areas of healthcare (Sciarra, 2011). Nurses must be given organisational support, education and knowledge needed to participate proficiently in EBNP. References Brim, C. B., Schoonover, H. D. (2009). Lessons learned while conducting a clinical trial to facilitate evidence-based practice: the neophyte researcher experience. The Journal of Continuing Education in Nursing, 40(8), 380-384. DOI: 10.3928/00220124-20090723-06 Brown, C. R., Johnson, A. S., Appling, S. E. (2011). A taste of nursing research: an interactive program, introducing evidence-based practice and research to clinical nurses. Journal for Nurses in Staff development, 27(6), E1-E5. DOI: 10.1097/NND.0b013e3182371190 Cullen, L., Titler, M. G., Rempel, G. (2011). An advanced educational program promoting evidence-based practice. Western Journal of Nursing Research, 33(3), 345-364. DOI: 10.1177/0193945910379218 Eizenberg, M. M. (2011). Implementation of evidence-based nursing practice: nurses’ personal and professional factors? Journal of Advanced Nursing, 67(1), 33-42. DOI: 10.1111/j.1365-2648.2010.05488.x Fernandez, R. S., Davidson, P., Griffiths, R. (2008). Cardiac rehabilitation coordinators’ perceptions of patient-related barriers to implementing cardiac evidence-based guidelines. Journal of Cardiovascular Nursing, 23(5), 449-457. Gerrish, K., Guillaume, L., Kirshbaum, M., McDonnell, A., Tod, A., Nolan, M. (2011). Factors influencing the contribution of advanced practice nurses to promoting evidence- based practice among front-line nurses: findings from a cross-sectional survey. Journal of Advanced Nursing, 67(5), 1079-1090. DOI: 10.1111/j.1365-2648.2010.05560.x Hutchinson, A. M., Johnston, L. (2006). Beyond the BARRIES Scale: commonly reported barriers to research use. Journal of Nursing Administration, 36(4), 189-199. Kenny, D. J., Richard, M. L., Ceniceros, X., Blaize, K. (2010). Collaborating across services to advance evidence-based nursing practice. Nursing Research, 59(1S), S11-S21. Mark, D. D., Latimer, R. W., Hardy, M. D. (2010). â€Å"Stars† aligned for evidence-based practice. A TriService initiative in the Pacific. Nursing Research, 59(S1), S48-S57. Matula, P. (2005). Evidence-based practice at the bedside: Igniting the spirit of inquiry. The Pennsylvania Nurse, Dec, 22. Melnyk, B. M., Fineout-Overholt, E., Stillwell, S. B., Williamson, K. M. (2010). The seven steps of evidence-based practice. Following this progressive, sequential approach will lead to improved health care and patient outcome. The American Journal of Nursing, 110(1), 51-53. Pochciol, J. M., Warren, J. I. (2009). An information technology infrastructure to enable evidence-based nursing practice. Nursing Administration Quarterly, 33(4), 317-324. Ross, J. (2010). Information literacy for evidence-based practice in perianesthesia nurses: readiness for evidence-based practice. Journal of PeriAnesthesia Nursing, 25(2), 64-70. DOI: 10.1016/j.jopan.2010.01.007 Sciarra, E. (2011). Impacting practice through evidence-based education. Dimensions of Critical Care Nursing, 30(5), 269-275. DOI: 10.1097/DCC.0b.013e318227738c Tolson, D., Booth, J., Lowndes, A. (2008). Achieving evidence-based nursing practice: impact of the Caledonian development model. Journal of Nursing Management, 16, 682-691. DOI: 10.1111/j.1365-2834.2008.00889.x Whitmer, K., Aver, C., Beerman, L., Weishaupt, L. (2011). Launching evidence-based nursing practice. Journal for Nurses in Staff Development, 27(2), E5-E7. DOI: 10.1097/NND.0b013e31820eefd2 Wolf, Z. R. (2005). Clinical challenges and evidence based nursing practice. The Pennsylvania Nurse, Dec, 20.

Managers and the Process of Change Essay -- Business Management

Managers and the Process of Change The desperate call-to-arms, "Change or Die"— which can be heard echoing down the corridors of businesses everywhere — is evidence that leaders have recognised the need to change. Managers know that companies must be fast, flexible, responsive, resilient, and creative to survive. Most also know that current mind-sets, techniques, and tools are ineffective for creating such an organisation. These people are displaying the talents required to successfully negotiate change. They are aware of the limitations around or within themselves and are willing to learn the necessary skills required to succeed as change managers. Change is the process of moving from one state to another. Just as moving house requires the massive packing of furniture and other items, change requires just as much preparations to be successful. Most people do not like change, they like things to remain the same. Changes require more effort to adapt. It threatens stability and security and people fear that they will not be able to cope. Resistance is the natural defence to such perceived threats. A good manager has to be able to work with and overcome resistance he/she must be able to control the whole process of change. With this in mind, I have considered the role of the manager, what his/her function is and what skills are required to enable him/her to be a successful change manager. Function of Managers Fayol (1908) identified the functions of the manager as: 1. Setting objectives 2. Organisation 3. Motivation 4. Control or measurement 5. Co-ordination These functions are as true today as they were then, but I consider communication as the key to them. It is the essential function in successful change management. Drucke... ... Herts. Prentice Hall. Clegg et al. Palmer, G. ed. 1996. The Politics of Management Knoelwdge London. Sage Publications. Dawson, P. (1994). Organisational Change – A Processual Approach Newcastle upon Tyne. Athenaeum Press Ltd. Dove, R. Essay #051.3/99 in Automotive Manufacturing & Production, Gardner Publications, Revised 5/99. Dove, R. Essay #058. Paradigm Shift International - Originally Published 10/99 @ www.parshift.com Fayol, H. (1949). General and Industrial Management, London. Pitman. Hitler and His Henchmen 1999, The History Channel. Kotter, J.P. & Heskett, J.L. 1992. Corporate Culture and Performance. London. Pitman. Schneider, B. Leadership at the Edge of Chaos. Strategy & Leadership Magazine, Sept. 1997. Stewart, R. 1986. The Reality of Management. London. Pan Books. Vaill, P. The Quantum Organisation. Business Week online. Accessed 03/04/2000

Collection of Revenue

CHAPTER ONE Introduction 1. 1 Background of the study Local authority revenue is the money collected from provision of service and donation from individual and other organization. Every local authority globally has its type of revenue that it collects depending upon the environments surrounding it and the type of service it offers to its resident or citizens. The availability control and use of finances are the core of any organization existence and not least local authorities, in them public services role,(Cola, 2002).Infrastructure, social and community services there is the part of and democratic system According to Wood et al (1988), revenue means the sales value of goods and service that have been supplied or sold to the customers. According to Mclaney, (1998) revenue is an increase in wealth rising from trading in goods and services. Nigel et al (1988) noted that the better the service the operations can provide, the better will the potential to attract customer and therefore g enerate revenue.The balance between capacities also affects revenue and demand of goods and service therefore time ensures that all demand is satisfied and no revenue is lost in any organization. The government also assists local authorities by giving grants such as road levy funds; local authorities transfer fund and contribution in lieu of rates due to the growing demand on local authorities. As the argument for new and improved services increases for essential services like closet to the citizens.According to Wakhisi (1994), it was stated that the council should seal all loopholes to enable them become financially stable by intensifying their revenue collection to effectively provide the services required to both the workers and citizens at large. The availability, control and use of finance are at the core of any organization existence, and least local authorities, in their public service delivery role.There are growing demands on local authority funding, as the requirements for now and improved services increase local authorities current or day-to-day expenditure are financed from a range of revenues, payments for the provision of services (charges, rent on property, planning permission fees etc. ), commercial rates and central government grants. On the particular benefit is the comprehensive way in which it identifies the â€Å"funding gap† between the expenditure an authority should incur in delivering its services and the income it should derive from local sources Donughue. 2003). 1. 2Statement of the problem Performance of LAs varies widely. Some clearly are managing to improve service delivery and undertake new projects identified as priorities by citizens like road repairs, bridges, water supplies, drainage, market improvements, street lighting. Others are struggling with past debts, reducing their efforts to collect local revenues because of the easier money from LATF, employing ever more staff, increasing councilor allowances, and opting fo r projects with little or no benefit to citizens.Revenues collected by county and municipal councils include site value, land rent, area development fund, house rent, markets fees, bus parks fees and business licenses. In almost all LAs, there is a huge gap between the formally approved budget and what actually happens. The forecasted revenues cannot be collected, so most LA’s run short of money. For example the County council of Makueni annual budget report, 1998/1999, 2002/2003, and 2008/2009 financial year indicated that there was a problem in revenue collection.The county treasurer expressed her concern on the cash flow problems the council is facing due to non-payment by debtors making it unable to service the escalating debts it owes its creditors. in the department of engineering and urban planning expected income was kshs. 2,733,086 and actual income was kshs. 1,036,726, the department of health and environment expected income was kshs. 1,036,729, the department of fi nance clerk the expected income was kshs. 9,297,777 and the actual income was kshs 1,252,000 and the department of social service the expected income was kshs. 60,834 and the actual income was kshs. 670,000 respectively source: (C. C. M Annual Position for the Financial Year 1998/1999, 2002/2003 and 2008/2009). This research tries to identify the factors that affect revenue collection management by local authorities in Kenya and commend on what to be done to be able to manage the aspect of revenue collection by local authorities in Kenya. 1. 3Objectives of the study 1. 3. 1Main objective The main objective of this study is to investigate the factors affecting the collection of revenue by local authorities in Kenya. . 3. 2Specific objectives (i)To investigate the effects of revenue collectors on `the management of revenue collection. (ii)To investigate tax default as a factor affecting revenue collection management in local authorities. iii)To investigate how leadership affects the m anagement of revenue collection in local authorities. iv)To investigate the effects of political influence on the management of revenue collection in local authorities. 1. 4Research Questions i. How do revenue collectors affect the management of revenue collection in local authorities? ii.How does tax default affect the revenue collection management? iii. How does leadership affect the revenue collection management? iv. What effects does political influence have on the revenue collection management? 1. 5Significance of the study This study will equip the researcher with the knowledge and skills because during the course of the study the researcher will be exposed to so many challenges, which he will be curious of getting solutions about, and also it will widen the scope of his learning then at the end he will have fulfilled an academic requirement.Also it will benefit Makueni county management who understands the meaning behind revenue collection by local authorities and carefully e xamine its purpose and how to devote a great deal of attention to selecting strategies to manage the aspect of revenue collection which will help to satisfy the society’s needs and other stakeholders. Finally Kenya Methodist University will get reference study materials, which will be of great use to the students and the lecturers.And also after fulfilling an academic requirement the researcher will get a certificate, which will boost credibility of Kenya Methodist University to the public and world at large. The study will benefit the following groups of stakeholders; 1. 5. 1 Employees The study will assist revenue collectors to know the importance of collecting all revenues with a high sense of duty, discipline and honesty pertaining to the services rendered. It will develop team work and collective responsibilities between the management, employees and the residents to develop Makueni district. . 5. 2 Management This work will assist the policy maker to adopt other strateg ies of enhancing revenue collection so as to reduce accumulation of debts outstanding. It will assist the management to avoid having poor budgetary control system where service department make commitment beyond the approved budget levels. It will assist the management to utilize properly all the revenue collected by giving the required services to the residents so as to motivate payments promptly. 1. 5. 3 The PublicThe study will create awareness among residents on the services provided, those to be provided by the management and the importance of paying for the services rather than evading payment. 1. 6Scope of the study The study will focus on investigating the management of revenue collection in Kenya. The target will be county council of Makueni. The respondent will include revenue collectors and the manager’s team who are revenue users and they will be met at their work station and their respective offices. The study will be carried out from March to June 2013.Questionna ire and interviews will be used to gather information. 1. 7Limitation of the study The main limitations of the study will be; 1. 7. 1 Top management Most of top management may not cooperate very much and there might be inadequate information from the staff. 1. 7. 2 Documentation There may be no enough documentation availed for scrutiny, the unveiled ones, may be confidential. 1. 7. 3 Security Most of the top offices in the city council are usually a no-go zone as they are mostly manned by the NCC security personnel. 1. 8Delimitation This research will be conducted within the following parameters: i.Only collection of revenue factors identified as relevant to this research will be considered for inclusion in the study. ii. Only Makueni County will be included in this research. Other counties in Kenya are excluded. iii. Results of this research will depend upon responses of the revenue collectors, manager’s team who are revenue users and inferential statistics data analysis out come. 1. 9 Definitions of terms 1. 9. 1 Revenue Collectors The revenue collectors are the employees of the LA’s responsible for collecting the different fees and charges of the authority.They should be competent professionals of integrity and sound ethical morals for good management of revenue collection. 1. 9. 2 Tax Default Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard. 1. 9. 3 Leadership The way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the mismanagement of authorities hence leading to the collapse of many and failure to deliver services. 1. 9. 4 Political InfluenceThis is the influences that satisfy comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. CHAPTER TWO 2. 0LITERATURE REVIEW 2. 1Introduction This sectionhighlights literature so as to find out what other researchers have contributed, and the extent of their research regarding this field of management of revenue collection in local authorities. The main factors of consideration in this study are also reviewed to bring out a clear understanding of their effects in revenue collection management. 2. Theoretical review 2. 2. 1 Continuous change theory Shone L and Brown (1978) the advocates of the theory of change argued that, a theory of change is simple, step by step model describing the program inputs and the expected outcomes of your effort. Theory of change should be a useful tool – a lens that gives the management a sharp focus on the steps it needs to take, or a strong well placed lever that can help move just the right mountain. This theory will force Makueni County to clarify their assumption about how change will happen in collection of revenue.A general statement of intention will not do this for it, because theories of change are not mission stateme nt or broad visions. They are exact and somewhat exhaustive plan that show every step, however large or small. Theories of change should be specific, detailing advocacy actions Makueni County will take and the intended results. A detailed theory of change will give a credible, well drawn blueprint for advocacy work and a clear basis for evaluation of Makueni County much simpler. 2. 2. 2 Theory of planned behavior Theory of planned behavior of Adzen (1988) helps us to understand how we can change the behavior of people.It’s a theory that predicts behavior, because behavior can be planned. This theory is a successor of the similar â€Å"Theory of reasoned action† (1975) by the same author. Adzen argues that behavior appears to be 100% voluntary and under control. It argues that behavior of others greatly affect how people behave towards a product or company. This theory will help the people concerned with collection of revenue determine the behavior of the clientele and come up with ways of how to change their behavior, if its negative , and how to encourage a positive behavior.For instance with effective collection of revenue are likely to change the behavior of the way the local authorities manage the aspect of revenue collection. 2. 2. 3 System approach theory of management According to British researchers from the institute of human relations, Katz et al (1996) came up with the theory and viewed on organization as an open system. In this theory they had the following suggestions; first, that the main functions of an organization is to receive inputs or energy from the environments where inputs include material, people, information and finances.In this case local authorities receive revenue from the service users or the residents and other donors. Secondly the inputs received are then converted to outputs i. e. the revenues collected enables the provision of services required by these residents as shown here below. Environment inputConversion ou tputEnvironment Source: Cole (1999) Thirdly, that open systems discharge their output into their environments whereby services that are generated are then taken to the required environment to be used and then generate more revenues and profits, which are fed back into the organization to provide further inputs and the cycle continues.Lastly, one of the key features of open system is its independence on the environment. County council of Makueni as a system is interdependent with its environment for its existence and stability. Just like a human body the central nervous system and cardio-vascular system are the major sub-systems and the same applies to county council of Makueni that is divided into sub-system, i. e. the five departments, which are independent of one another and to the environment surrounding them. 2. 3 Empirical review 2. 3. 1 Effects of revenue collectorsAccording to World Bank (2000) the local government revenue collection systems are often characterized by a huge number of revenue instruments. However, the main sources of ‘own revenues’ are usually property rates in urban councils, business licenses, market fees and various uses charges, often in the form of surcharges for services provided by or on behalf of the local government authority. Nevertheless, experiences from a number of African countries show that these revenue instruments have serious shortfalls.For instance, property taxes can be very costly to administer (Brosio 2000; McCluskey and Franzsen 2005), and the enforcement of user fees has resulted in widespread resistance to pay from the poorer segments of the urban population in some countries (Fjeldstad 2004; Fjeldstad et al 2005). Moreover, complex business licensing systems have proved to be major impediments for the start-up and expansion of especially micro and small enterprises (Devas and Kelly 2001; Sander 2003; Pimhidzai and Fox 2011).However, experience shows that when well administered, these revenue instru ments can provide substantial and reliable Revenues for urban municipalities. 2. 3. 2Property tax Empirical studies by Serwanga, (1992) on revenue assignments between various levels of government generally argue that few fiscally significant taxes are more appropriate to local administration than property tax. This is due to the fact that real property is visible, immobile, and a clear indicator of one form of wealth.Hence, in principle, property tax is difficult to avoid and, if well administered, it can represent a non-distortional and highly efficient fiscal tool. Property tax as an annual tax on real property is levied in all countries in Africa (McCluskey and Franzsen 2005). Commonly it is a local government tax, levied mainly in urban areas . Rural properties are often not taxed, although property taxation is being extended to rural properties in some countries such as South Africa under the terms of the Local Government: Municipal Property Rates Act 6 of 2004 (Franzsen 2007). Where differential rates apply, the tax rates for residential properties tend to be significantly lower than the rates for commercial, industrial, and government properties, where these are taxable. 2. 3. 3 Business licenses In Africa, the standard mechanisms for mobilizing revenues from businesses have been through licensing. Although the original intent was regulatory, local business licensing has increasingly become simply a revenue source in most places (Lubega, 2000). Typically, business licenses generate between 5% and 30% of local government own revenues in urban councils.In many countries, however, the system has been quite unsatisfactory, often quite inequitable, and has imposed huge costs on business, while generating relatively little money. According to Chitembo, (2009) the regulatory aspects of the license system have been largely abandoned. In addition, poor policy design and weak administration mean that license coverage; assessment, collection, and enforcement rates are low, leading to poor revenue generation. Thus, many existing business license systems across Africa contain serious defects.These include (Devas and Kelly 2001: 385): High compliance costs to businesses, due to multiple licensing and complex procedures; Tariff structures that are complicated and do not reflect ability to pay; A process loaded with ineffective regulatory requirements, which provide opportunities for rent seeking; Poor administration and evasion, which reduce the tax base and generate inequities; and a revenue source that generates relatively little income for local governments. 2. 3. 4 User fees – linking payment and service deliveryBrun, Chambas and Fjeldstad, (2012) argue that taxes are not the best mechanism for matching demand and supply of public services. Better links can be achieved through cost-recovery charging systems, which tie the amount paid directly to the amount consumed. By providing a more direct link between citizens’ contributions and service delivery, such mechanisms may become effective means to recover the costs of service provision, and to promote efficiency in the consumption of the service. Hence, most observers argue that user fees should play a prominent role in local government finance (Bahl et al. 003: 76; Bird 2001). The main economic rationale for user charges is not to produce revenue, but to encourage the efficient use of resources within the public sector. When properly designed, user charges provide information to public sector suppliers on how much clients are willing to pay for particular services and by ensuring that the public sector supplies are valued by citizens. Free or subsidized services may result in over-consumption of such services. Moreover, it may prove difficult to target the beneficiaries of free services (Rondinelli et al. 000) Local government authorities commonly experience difficulties in collecting taxes, fees and charges (Bird. 1989). Thus, there are many experiments be ing carried out to find solutions to make tax collection more revenue productive (Allingham, and Sandmo, (1972). Practices for collection of local taxes range from cases where local government authorities collect the taxes themselves to cases where tax collection is outsourced to private agents, semi-private partners and the central government.Market cooperatives and private companies collecting tax on behalf of the local government are examples. Revenue collection is outsourced to a range of different types of agents within and across councils. A major challenge facing privatized revenue collection in local government authorities is to assess the revenue potential for various tax bases (Serwanga, (1992). Commonly, revenue assessment is conducted on an ad hoc basis, often based on the previous year’s reported collection.Substantial underestimation of the revenue potential may imply that actual collection by the agent is substantially higher than what is reflected in the contr act. Consequently, there is a risk of ending up in a situation where the agent keeps the substantial portion of the revenues collected, which already seems to be the case in some council (Lubega, 2000). 2. 3. 5 Effect of tax default According to Bahl, & Bird, (2008) taxes are widely perceived to be unfair. The citizens see few tangible benefits in return for the taxes they pay.This situation heightens taxpayers’ perceptions of exploitation from an unequal contract with government, and may promote tax resistance. Although most taxpayers are unable to assess the exact value of what they receive from the government in return for taxes paid, it can be argued that they have general impressions concerning their terms of trade with the government. In this context, it can be assumed that taxpayers’ behavior is influenced by their satisfaction or dissatisfaction with the terms of trade with government.Thus, if the system of taxes is perceived to be unjust, tax default may be co nsidered as an attempt by the taxpayers to adjust their terms of trade with the government. Chon and Reinikka (1999) argue that people engage in tax evasion when the expected benefits(low taxes) are equal to the expected costs(bribes and punishments)This tends to agree with Alongham and Sandmo(1992) who also suggested that a rational individual’s choice to evade will be based on the expected gains or losses associated with the decision.To further the argument, Bird (1989) asserts that defaulters in most developing countries can realistically assign expected value of zero to the likelihood of being detected and penalized; that the more severe the penalty, the less likely it is to be applied which showed a weakness in administration.Contrary to that view, Wentworth et al (1985) asserted that causes of tax defaulting are the exchange, social class and chances available for evasion . Evaders in that study reported that they were not getting value for their money, tax rates were t oo high and that government did not spend payer’s money wisely, that the burden of taxes fell on low income and salary earners. 2. 3. 6 Forms of tax evasionAccording to Mwenda (2009), tax evasion can take any of the following forms: Failure to report incomes profits or gains otherwise legally chargeable to tax; Reporting only part of the income gains or profits; Maintaining false books of accounts with intent to reduce taxes; Making false claims of expenses or allowances or deductions; Under declaration of goods for duty purposes and Outright smuggling to avoid payment of duties 2. 3. 7 LeadershipOne of the major issues in governance is demonstrated in the fact that citizens continue to demand the devolution of power and resources to local units (Chitembo, 2009). A close scrutiny of the management and performance of existing local authorities shows that most local authorities in Kenya are not only poorly managed, but are also close to financial insolvency. Whilethe central go vernment in Kenya manages plans and develops policies in regard to the whole nation’s affairs, local authorities tend to have jurisdiction limited to the city, municipal, county or town councils (Economic Survey 2005).Naturally therefore, their level of action is quite limited as compared to the central government. In spite of the limits of their action, most local authorities act as the avenues for implementing decisions formed by central government at the local level; however, a review of press reports and accurate surveys undertaken within Kenya hasrevealed that there is disillusionment with the performance, management and competence of local authorities in providing the services that they are mandated to provide (Odhiambo, Mitullah&Kichamu, 2005).It is clear that local authorities are not only failing to provide a satisfactory level of services but are also poorly managed and have departments that are among the most corrupt within the public sector in Kenya. A further ind ication of the growing dissatisfaction with the services provided by the existing local authorities is seen in the rise of residents associations which are prepared to resort either to court action or to campaigns aimed at withholding of the rates due to councils as a mechanism for compelling local authorities in Kenya to provide services on a regular basis (Odhiambo, Mitullah&Kichamu, 2005).Against this background, it is important to make an assessment on the reasons for this all round poor performance of local authorities before appropriate proposals for reformsreforms and improvement are made. 2. 3. 8 Political Influence Performance of the local authorities in Kenya is not only affected by the lack of autonomy from the Ministry for Local Government. The prescribed manner of enlisting councilors and personnel is prone to abuse.Since the Local Government Act (Cap 265) allows for the appointment of councilors by the president, oftentimes such councilors are reluctant to submit to th e authority of the managers in the local authorities. In situations where the councilors are elected, experiences of political party influence also arise. This difficulty is often reflected in councils in which the political divisions are so sharp that councilors are permanently preoccupied with gaining immediate political advantage over their opponents.In some cases, personnel are hired without the consideration of their ability to perform the tasks at hand. Councilors and executive committees of the local governments were initially engaged in power struggles, rather than focusing on their core functions in their first five years in office. This competition has prevented a focus on institutionalization and development. However, it is worth mentioning that, for the last several years, the â€Å"fever of competition† subsided mainly due to the increasing understanding of the councilors.Councilors should demonstrate a greater degree of responsibility and concurrently work towar ds a delivery of services, such as the improvement and construction of roads, often in partnership with local communities and some UN agencies (Economic Survey 2005). 2. 4 Research gap From the empirical literature review, it is clear that taxation by local governments is important for raising the required revenue for the local authorities. Management of revenue collection in most local authorities in Kenya has not been effective.Very little attempt has been made to improve on revenue collection. Planning the same has not been impressive either. In most cases the Audit department which acts as a watchdog of all financial management, specifically revenue collection in various collection centers suffer significantly from shortfall such as proper approach to audit work, lack of experience and planning techniques, lack of professional etiquette, reliance on manual systems and lack of training leading to poor revenue collection Audit which leaves some leakage for misappropriation.Interfe rence from political leaders seriously hampers operations in revenue collection in their wards. There is need to assess the factors that affect the collection of revenue by local authorities in Kenya. Revenue collectors need to use all the pieces of law at its disposal against all tax defaulters and ensure recovery even if it means use of courts of law. This is important given the fact that a lot of revenue is being lost through tax evasion and avoidance. Local governments have the mandate to raise their own revenues to finance their activities.However much as the government is said to have sovereign right to collect taxes, nobody likes paying taxes and yet everybody appreciates that taxes need to be paid. This drives some persons into the act of tax evasion. Tax defaulting has sound effects on the revenue collection by local authorities. At the same time, there is need to study the specific effects of tax collectors on the management of revenue collection by local governments. Very little research has been done to investigate the effects of leadership on the management collection in local authorities.There is also need to investigate the political influence effect on the management of revenue collection by local governments Revenues for the local authorities have persistently fallen short of targeted due to various challenges in revenue collection, tax evasion, poor leadership and political influence in the management of local authorities. Not much literature exists in this field. It is this reason that has prompted this research to try finding out the factors that affect the collection of revenues by local authorities hence filling the literature gap in factors affecting revenue collection by local governments in Kenya. . 5 Conceptual framework Figure 2. 1 Conceptual framework Independent variable Dependent variable Source: Author 2013 2. 5. 1 Revenue Collectors The revenue collectors are the employees of the LA’s responsible for collecting the differ ent fees and charges of the authority. They should be competent professionals of integrity and sound ethical morals for good management of revenue collection. 2. 5. 2 Tax Default Tax default by the relevant institutions and business people leads to uncollected revenue and making the administration of the revenues hard. 2. 5. 3 LeadershipThe way any LA is led by its officials is an essential factor on how the revenue is managed. Corrupt leadership has led to the mismanagement of authorities hence leading to the collapse of many and failure to deliver services. 2. 5. 4 Political Influence This is the influence that satisfies comes mostly from councilor and other government officials to satisfy their own selfish gains through unofficial ways. 2. 6Operationalization In this section the use of indicators that influence the successful outcome of revenue collection process will be identified and used to measure the variable against the parameters.The variables will be measured against the parameters and statistics. For local authorities to achieve its goals, collective goals setting between the manager and subordinate should be done. This research will establish whether performance management goals are achieved ensuring employee flexibility and acceptance of the goal set. It will further determine the level of employee empowerment and control against and control against the performance standards and targets as a parameter. The performance evaluation would be measured taking into consideration the time frame and feedback received.The reward system parameter would be analyzed top measure its impact on employee motivation and commitment. 2. 6. 1 Operational framework Figure 2. 2 Operational framework Dependent Independent Measurements SOURCE: AUTHOR 2013 CHAPTER THREE 3. 0 RESEARCH METHODOLOGY 3. 1 Introduction This chapter discusses the research design, methods and procedures used by the researcher to carry out the study. The research design, target population, sample, design, data collection instruments and data analysis methods are explained in this chapter too. . 2 Research design This research will apply descriptive design. Descriptive design involves field survey where the researcher goes to the population of interest to ask certain issues about the problem under the study, Kothari (2000). The design is used to obtain information concerning the current status of the phenomena to describe what exists, with respect to variables or condition in a situation. The inference design uses the existing information available to gather data for analysis.Research design aims to gather data without any manipulation of the research context, where the researcher has got no control over the variable, Mugenda and Mugenda (1999). 3. 3 Target population The target population of the study in the county of makueni will comprise top managers, middle level managers, lower level managers, operational staffs and treasurers. The categories are represented in the table 3. 1 below. Table 3. 1 Table showing study population categoryTarget populationpercentage Top managers 105% Middle level managers2010% Lower level managers 3015% Operational staffs10050% Treasurers5025%Source; Author (2013) 3. 4 Sample design, procedure and size The researcher will use stratified random sampling design. The target population will be divided into subgroups and respondents picked randomly from the target population. A sample size of 200 respondents will be selected from the five population categories using a ratio of 0. 5 where a total of 100 respondents will be selected to achieve at least 50% of the target population. The sample of respondents from the target population will be as; 10 top managers, 20 middle level managers, 30 lower level managers, 100 operational staffs and 50 treasurers.This will make all the respondents in the target population to have equal chance of participating in the study. The participating respondents will then be picked randomly from eac h sub group and issued with questionnaires. The sample sizes are as shown in the table 3. 2 below. Table 3. 2 Table showing sample size CategoryTarget populationSample ratioSample size Top managers100. 55 Middle level managers200. 510 Lower level managers300. 515 Operational staffs1000. 550 Treasurers500. 525 Total2000. 5100 Source: Author (2013) 3. 5 Data collection instrumentsThe researcher will use questionnaires with open and closed ended questions to collect the required data. This is because the questionnaires are easy to administer and gives qick, accurate statistics where a large number of respondents is used. 3. 6 Data analysis The researcher will use descriptive and quantitative data analysis to enable to describe the distribution of data. Frequency and percentage tables will be used to interpret the data and a presentation of the same will be made by use of pie charts and graphs. REFERENCES 1. Allingham, M. G. nd Sandmo, A (1972) Income Tax Evasion: A Theoretical analysis , Journal of Tax and Public Economics. Vol. 1 No. 3/4pp. 41-57. 2. Bahl, R. & Bird, R. (2008) Subnational Taxes in Developing Countries: The Way Forward. Public Budgeting & Finance, Vol. 28(4), pp. 1-25. 3. Baskin, M. (2010) Constituency Development Funds (CDFs) as a Tool of Decentralized Development. Overview paper presented the 56th Commonwealth Parliamentary Conference, 10-19 September, Nairobi. 4. Bird, R. M (1989) the Administrative Dimension Of Tax Reforms In Developing Countries. In 5.Brun, J. -F. , Chambas, G. and Fjeldstad, O. -H. (2012) Local government taxation in Africa. Paper prepared for ICTD (draft). (Brighton: International Centre for Tax and Development). Chapter 2 (pp. 23-63) in Local government finance: the challenges of the 21st century. Second Global Report on Decentralization and Local Democracy. Barcelona: United Cities and Local Governments. 6. Chitembo, A. (2009) Fiscal Decentralisation: A ComparativePerspective. Civil Society Representatives Sitting on the Zambian National Constitutional Conference (NCC). Lusaka. . Dillinger, W. (1991) Urban Property Tax Reform: Guidelines and Recommendations. Urban Management Programme Tool (Washington D. C. : The World Bank). 8. Etzioni, (1986) Tax Evasion and Perceptions of Tax Fairness: A Research Note Journal of Applied Behavior Scient Vol. 2 No. 2 pp. 177-185. 9. Lubega, (2000),Income Tax Evasion In Uganda’s Informal Sectors , A Dissertation Submitted by M. A. At Makerere University, Kampala 10. Of Uganda’s Experience, 1970-1992: Thesis for M. A EPP: Faculty of Economics and Management, Makerere University, Kampala. 1. Serwanga, J. (1992). Government Tax Revenue Decline and Recovery: An empirical Analysis 12. Tax Reform In Developing Countries. Duke University Press, Durham and London pp. 315-330. 13. World Bank (2000) Entering the 21st Century. World Development Report 1999/2000 (New York: Oxford University Press for the World Bank). Yatta, F. and Vaillancourt, F. 2010. ‘Afr ica’. 14. Modern Local Government in Kenya,Nick G. Wanjohi, Konrad Adenauer Stiftung (KAS) and Agency for Development Education &Communication, Nairobi, 2003

Socrates Essay - 728 Words

Socrates Socrates spent his time questioning people about things like virtue, justice, piety and truth. The people Socrates questioned are the people that condemned him to death. Socrates was sentenced to death because people did not like him and they wanted to shut him up for good. There was not any real evidence against Socrates to prove the accusations against him. Socrates was condemned for three major reasons: he told important people exactly what he thought of them, he questioned ideas that had long been the norm, the youth copied his style of questioning for fun, making Athenians think Socrates was teaching the youth to be rebellious. But these reasons were not the charges against him, he was charged with being an atheist and†¦show more content†¦Socrates traveled from one group to another visiting wise politicians, poets, and craftsmen, making enemies out of each group. After talking to the â€Å"wise† men Socrates realized they were all arrogant for thinking themselve s wise. Because Socrates knew he was not wise he believed he was better off then them. In the end it was a representative from each group that charged Socrates with the crimes that got him condemned to death. This occupation consumed his leisure as well as his finances. Socrates told the court at his trail: I live in great poverty because of my service to the god(6). Socrates compared himself to a gadfly, and the city of Athens a steed he was just trying to stir into life (11). When a horsefly bites me I squash it, and that is exactly what the city of Athens did to Socrates. Instead of squashing him they made him drink poison, a little bit less messy. Socrates was a gadfly by questioning Athenians on subjects they rarely talked about, making them think about something they normally wouldn’t. He did his questioning out in the open where Athenians congregated so the public could observe and hopefully think on whatever subject that was being talked about. 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