This Means That THST 1200 Essays - Color, Minerals, Mythology

October tenth, 2018 Santiago Arango Teacher Lipton This Means That I find in this photograph of a 2018 Tide Commercial a sea shore with sand, brambles and a palm tree to the correct side. A photoshopped lengthened white pony that is conveying a white man and a dark man. The White man is Stranger Things Actor David Harbor and the dark man is Old Spice entertainer Isaiah Mustafa. The two men are wearing white jeans. They additionally both have a striped blue and white shirt around their necks. The white man is wearing a white shirt while the dark man is shirtless. The two of them are pausing dramatically with their one hand on their hips. The dark man is holding a tide bottle that and there are precious stones coming out of his hand that has the tide bottle. I believe it's not incidental that there is an over-portrayal of white in the picture. I think what it intends to our way of life is that there is an over-portrayal of the white greater part in power. There is likewise the likelihood that it's only simpler to show no stains on white than it is on different shades of garments however that doesn't clarify why they additionally utilized a white pony rather than an alternate shading horse. The pony being the most significant part in the picture since it is what is keeping up the two men held up is particularly long to make more space for the two men to be situated on. In any case, the more profound significance behind it is demonstrating that they are attempting to isolate the white man and the dark man from further away from one another. You can undoubtedly fit 2 men on a typical measured pony they would simply must be nearer to one another. However they set aside the exertion and effort to photoshop the pony longer to isolate both high ly contrasting men. This implies the white pony speaking to what is in power since it is what is keeping them both up is attempting to isolate them. Regardless of whether they decided to do this purposefully or at a psyche level plainly shows the fracture between the various gatherings of individuals. This says a great deal regarding our way of life today. The pictures being indicated are inconspicuously proposing partition from one another. Something different that that has a more profound significance behind the reality the white man is wearing a white shirt where the dark man doesn't. For what reason does the white man have a shirt on? For what reason does the dark man have no white shirt on? In spite of the two men being dressed to practically correct likenesses, they make an understood distinction to show how unique they look, and they chose to give the dark man less garments to wear. The importance is that they are making the dark man show up less blessed as he doesn't have a shirt. Lastly, the exact opposite thing that has importance to our way of life is that the jewels coming out of the tide bottle is representing that tide is as valuable as precious stones and is recommending that in the event that you get it, its equal to having a costly jewel. They utilize costly shakes to add a subconscious cost to the item they are attempting to sell. This is indicating how much commercialization is in our way of life. What this picture when all is said in done methods explicitly to me and how it identifies with me is that there is dominatingly white agents attempting to sell me an item. It disturbs me the amount they are attempting to exaggerate their item as though an approach to guarantee their deals. Indeed, there is an over-portrayal of whiteness yet there is nothing that I can do at an individual level to change that. I likewise don't feel a need or need to change that. I'm not a white individual but rather I wouldn't fret the over-portrayal that is in our way of life or in the picture in light of the fact that regardless of whether the there was an equivalent portrayal of shading in our way of life or the picture the core of the issue remains the equivalent. Commercialization they are attempting to sell an item through any implies that they can. Causing the precious stones to show up out of the tide jug to recommend it is as

Marketing Pillars - Segmentation free essay sample

While there might be hypothetically perfect market fragments, in all actuality each association occupied with a market will create various methods of envisioning market sections, and make item separation procedures to abuse these portions. The market division and comparing item separation system can give a firm a transitory business advantage. Rules for Segmenting A perfect market portion meets the entirety of the accompanying models: * It is conceivable to gauge. It must be sufficiently huge to win benefit. * It must be steady enough that it doesn't evaporate after some time. * It is conceivable to arrive at potential client through associations advancement and circulation channel. * It is inside homogeneous (potential clients in a similar portion incline toward a similar item characteristics). * It is remotely heterogeneous, that is, potential clients from various fragments have diverse quality inclinations. * It reacts comparatively to a market improvement. * It can be reached by advertise intercession in a savvy way. Valuable in settling on promoting blend Market division is a showcasing system that includes isolating an expansive objective market into subsets of customers who have regular needs and applications for the important products and ventures. Contingent upon the particular attributes of the item, these subsets might be separated by standards, for example, age and sexual orientation, or different qualifications, similar to area or salary. Advertising efforts would then be able to be structured and actualized to focus on these particular client fragments. Reason for dividing shopper markets Geographic division The market is fragmented by geographic criteriaâ€nations, states, districts, nations, urban communities, neighborhoods, or postal divisions. Geo-bunch approach consolidates segment information with geographic information to make an increasingly exact profile of explicit. Concerning area, in stormy districts you can sell things like overcoats, umbrellas and gumboots. In blistering districts you can sell summer wear. In chilly areas you can sell comfortable garments. Segment Segmentation Segment division comprises of partitioning the market into bunches dependent on factors, for example, age, sexual orientation, family size, salary, occupation, training, religion, race and nationality. As one would expect, segment division factors are among the most mainstream bases for portioning client gatherings. This is incompletely in light of the fact that client needs are firmly connected to factors, for example, salary and age. Additionally, for handy reasons, there is regularly substantially more information accessible to help with the segment division process. Psychographic Segmentation Psychographics is the study of utilizing brain science and socioeconomics to all the more likely get shoppers. Psychographic division: buyers are isolated by their way of life, character, values. Outsiders inside a similar segment gathering can display totally different psychographic profiles. Positive market division Market portioning is isolating the market into gatherings of individual markets with comparative needs or needs that an organization partitions into unmistakable gatherings which have particular needs, needs, conduct or which may need various items administrations. Extensively, markets can be isolated by various general models, for example, by industry or open versus private. Albeit modern market division is very unique in relation to customer advertise division, both have comparable goals. These strategies for division are simply intermediaries for genuine fragments, which dont consistently fit into helpful segment limits. Buyer based market division can be performed on an item explicit premise, to give a nearby match between explicit items and people. Nonetheless, various nonexclusive market fragment frameworks additionally exist, e. . the framework gives a wide division of the number of inhabitants in the United States dependent on the measurable investigation of family unit and geo-segment information. The procedure of division is particular from situating (planning a proper advertising blend for each fragment). The general purpose is to distinguish gatherings of comparative clients and potential clients; to organize the gatherings to addre ss; to comprehend their conduct; and to react with proper advertising procedures that fulfill the various inclinations of each picked portion. Incomes are along these lines improved. Improved division can prompt altogether improved advertising adequacy. Particular fragments can have distinctive industry structures and hence have sequential engaging quality Once a market section has been distinguished (by means of division), and focused (in which the practicality of overhauling the market planned), the portion is then liable to situating. Situating includes finding out how an item or an organization is seen in the brains of customers. This piece of the division procedure comprises of drawing up a perceptual guide, which features rival merchandise inside ones industry as per saw quality and cost. After the perceptual guide has been conceived, a firm would consider the showcasing interchanges blend most appropriate to the item being referred to. Social Segmentation In conduct division, shoppers are separated into bunches as per their insight into, disposition towards, utilization of or reaction to an item. It is really founded on the conduct of the buyer. Events Segmentation as indicated by events. We portion the market as indicated by the events of utilization. For instance, regardless of whether the item will be utilized alone or in a gathering, or whether it is being bought as a present or for individual use. Advantages Segmentations as per benefits looked for by the purchaser. Utilizing Segmentation in Customer Retention The fundamental way to deal with maintenance based division is that an organization labels every one of its dynamic clients with 3 qualities: Tag #1: Is this client at high danger of dropping the companys administration? One of the most well-known markers of high-chance clients is a drop off in utilization of the companys administration. For instance, in the Mastercard business this could be motioned through a clients decrease in spending on their card. Tag #2: Is this client worth holding? This assurance comes down to whether the post-maintenance benefit created from the client is anticipated to be more prominent than the expense brought about to hold the client. Overseeing Customers as Investments. Tag #3: What maintenance strategies ought to be utilized to hold this client? For clients who are esteemed â€Å"save-worthy†, it’s basic for the organization to realize which spare strategies are destined to be fruitful. Strategies usually utilized range from giving â€Å"special† client limits to sending clients interchanges that fortify the offer of the given assistance. Procedure for labeling clients Niche Marketing A specialty is an all the more barely characterized client bunch who look for an unmistakable arrangement of advantages. Recognized by isolating a portion into sub-sections, particular and one of a kind arrangement of necessities, requires specialization, and isn't probably going to draw in an excessive number of contenders. Neighborhood Marketing programs customized to the necessities of nearby client gatherings. Value separation Where a restraining infrastructure exists, the cost of an item is probably going to be higher than in a serious market and the amount sold less, producing syndication benefits for the merchant. These benefits can be expanded further if the market can be portioned with various costs charged to various sections charging more significant expenses to those fragments willing and ready to pay more and charging less to those whose request is value flexible. The value discriminator may need to make rate fences that will forestall individuals from a more significant expense section from buying at the costs accessible to individuals from a lower value fragment. This conduct is levelheaded with respect to the monopolist, yet is regularly observed by rivalry specialists as a maltreatment of a restraining infrastructure position, regardless of whether the imposing business model itself is authorized. Regions in which this value segregation is seen go from transportation to pharmaceuticals. Focusing on: Targetingâ is the second phase of the STPD process. After the market has been isolated into its portions, the advertiser will choose a section or arrangement of fragments and target it/them. Assets and exertion will be focused at the portion. Target Marketing causes the advertisers to isolate the market into little units including similarly invested individuals. Such division causes the advertisers to plan explicit systems and procedures to advance an item among its objective market. An objective market alludes to a gathering of people who are slanted towards comparative items and react to comparative showcasing procedures and special plans. For Instance, Kellogg’s K Special basically targets people who need to eliminate their calorie consumption. The objective market in such a case would be people who are hefty. The techniques intended to advance K Special would not be the equivalent if there should arise an occurrence of some other brand say Complan or Boost which significantly take into account young people and children to help them in their general turn of events. The objective market for Kellogg’s K Special would totally be not quite the same as Boost or Complan.

Why New Years Day is So Important

Why New Years Day is So Important Importance of New Year in Our Lives Home›Tips for Students›Importance of New Year in Our Lives Tips for StudentsNew Year’s Day is one of the world’s most popular holidays. People recall the last year’s successes and failures, looking forward to the new life in the coming year. Even though the exact meaning of this holiday is not clear to most people, it has a profound significance.Meaning of New Year’s DayAre you looking for tips to better your life on the New Year’s Day? Know that you’re not the only one. After celebrating this holiday, most of us tend to plan new courses of action and make resolutions. There are different New Year’s resolution ideas. Some of us want to lose weight and become more attractive; others pledge to exercise more or smoke less. Parents make a vow to be more patient with their kids; teens strive to raise their self-esteem.Making resolutions is one of the most popular customs on the New Year’s Day. People usually take it seriously, since they believe that “What one does on this day, one will do for the rest of the year.” With the help of their resolutions, people aim to improve themselves. They realize that they can control their lives and stop considering themselves to be victims of circumstances. Making a choice, one understands, “My life is in my hands.”On the New Year’s Day, many people accept that their happiness comes from their own actions. They want to enjoy their sense of purpose and derive pleasure from the achievement of their values. Therefore, New Year’s Day has a deep psychological meaning. This single day makes the attainment of happiness more possible and realistic.If only people could maintain this feeling of achievement throughout the year, they would be much happier. And you can do it! Just like you fill your glass with champagne on the New Year’s Day, fill your life with your values every day, and you will experience the highest joy possible.

Vaccines Can Save Children s Lives Essay - 1614 Words

There are many reasons to get yourself and your children vaccinated. Here is a list of pros from http://vaccines.procon.org/ Vaccines can save children s lives. The American Academy of Pediatrics states that most childhood vaccines are 90%-99% effective in preventing disease. [43] According to Shot@Life, a United Nations Foundation partner organization, vaccines save 2.5 million children from preventable diseases every year [44], which equates to roughly 285 children saved every hour. The Centers for Disease Control (CDC) estimated that 732,000 American children were saved from death and 322 million cases of childhood illnesses were prevented between 1994 and 2014 due to vaccination. [45] The measles vaccine has decreased childhood deaths from measles by 74%. [44] The ingredients in vaccines are safe in the amounts used. Ingredients, such as thimerosal, formaldehyde, and aluminum, can be harmful in large doses but they are not used in harmful quantities in vaccines. Children are exposed to more aluminum in breast milk and infant formula than they are exposed to in vaccines. [46] Paul Offit, MD, notes that children are exposed to more bacteria, viruses, toxins, and other harmful substances in one day of normal activity than are in vaccines. [46] With the exception of inactivated flu vaccines, thimerosal (a mercury compound) has been removed or reduced to trace amounts in vaccines for children under 6 years old. [47] The FDA requires up to 10 or more years of testing forShow MoreRelatedSave A Child From A Life Threatening Disease1339 Words   |  6 Pagesoption to save a child from a life-threatening disease, could you imagine choosing not to do so? Every year thousands of parents choose not to vaccinate their children from diseases like polio, whooping cough, and other life-threatening diseases. One simple decision to not vaccinate a child runs the risk of potentially infecting other children that are too young to receive the vaccination yet. It is because of this potential danger that I am in favor of the mandation of childhood vaccines. Does itRead MoreVaccinations Should Be Mandatory Essay1257 Words   |  6 Pagesdeaths due to polio in the United States.†(Schneider). Before the polio vaccine was developed in 1955 by Dr. Salk, polio was the United States most feared disease. But thanks to doctors like Dr. Salk, doctors have developed a vaccination for other diseases, not just polio, which helped eradicate and eliminate many diseases that have killed millions in the past. Today, many American parents refuse to vaccinate their children due to a variety of unfounded fears. Vaccinations should be mandatory, unlessRead MoreShould Children Vaccinated Be Vaccinated?946 Words   |  4 Pagesstates don t require homes chooled children to be vaccinated? Or that 19 offer philosophical exemption? Just by filling out a few forms parents can prevent their child from receiving life saving immunization. It should be required of all parents, whose children are able, to have their child vaccinated. It protects not only the child, but other non-vaccinated people around him/her. Also it s a perfectly safe procedure. Finally, it has saved many lives and would save many more would it be a requirementRead MoreVaccinations Should Be A Big Controversy Essay837 Words   |  4 Pagesdemanding answers have been asked. You can be for it or against it. Each side has their own view on the vaccines. Vaccinations are freedom of choice. There are benefits and side effects for each side. In this paper I will be explaining points of views and statistics on each vaccine. Everyone is entitled to their own opinion. In the end you will hear my take on this controversy. History of vaccinations For more than two centuries humans have benefited for vaccines. It all started with a man named EdwardRead MoreVaccination Research : Vaccines And Vaccines1316 Words   |  6 PagesVaccination Research In colonial America in the 1700’s the smallpox virus was spreading throughout the population, and killing as many of half of the people who were contracting the virus. According to pbs.org the earliest form of vaccinations was called â€Å"inoculation† and was being debated if it was considered safe. The fear was understandable, because the process to inoculate against the smallpox was riskier than todays modern vaccine. In the 1700’s inoculating statistics proved that it helped reduceRead MoreVaccinating Children And Its Effects On Children790 Words   |  4 PagesVaccinating Children Is it better to prevent a disease from ever being contracted, or to treat it after it has been contracted? Polio, measles, diphtheria, and tetanus are all diseases preventable by vaccination. They can cause intense pain and death if not prevented. In order to protect our future generations, children should be vaccinated. There are many reasons why parents should and should not vaccinate, however, and the â€Å"why’s† far outweigh the â€Å"why not’s†. A few reasons why include that itRead MoreShould Vaccines Be Mandatory For All Children?1308 Words   |  6 Pagesestimated that that 732,000 American children were rescued from death by one small act (Vaccines). 322 Million cases of illnesses were prevented because of a decision made by children’s guardians. According to a United Nations foundation partner organization, vaccines protect 2.5 million children from preventable diseases every year (Vaccines). Large numbers of people don’t know how preventable children’s illnesses and deaths really are. By using vaccines, children have a much smaller risk of gettingRead MoreShould Children Be Vaccinated?1599 Words   |  7 Pageswhen you can move forward? Vaccinations are considered to be one of the greatest health developments in the 20th century. A vaccine is defined as â€Å"a substance used to stimulate the production of antibodies and provide immunity against one or several diseases, prepared from the causative agent of a disease, its products, or a synthetic substitute, treated to act as an antigen without inducing the disease.† Hundred of thousands of lives have been saved in the last twenty years due to vaccines. AlthoughRead MoreVaccines Should Be Mandatory For Children1371 Words   |  6 Pagesestimated that 732,000 American children were rescued from death by one small act (Vaccines). 322 Million cases of illnesses were prevented, because of a decision ma de by parents of small children. According to a United Nations Foundation partner organization, vaccines protect 2.5 million children from preventable diseases every year (Vaccines). Large numbers of people don’t know how preventable children’s illnesses and deaths really are. By using vaccines, children have a much smaller risk of gettingRead MoreVaccines And Its Effects On Children1503 Words   |  7 Pageson most of the world’s minds now. Vaccines have transformed human life. Parents should vaccinate their children because it saves lives, the vaccines are safe, and the risks of not vaccinating can harm children more than the vaccines themselves. Vaccines were created in 1796 by Edward Jenner, an English scientist. Edward Jenner formed the Royal Jennerian Institute when vaccines became more popular, but experienced some opposition towards it because of people s religious and liberal beliefs. In

William Faulkner s A Rose For Emily - 1557 Words

In the short story, â€Å"A Rose for Emily,† by William Faulkner there are several changes between the point of view of the narrator. The identity and reliability of the narrator is unascertainable and creates more questions than it answers. The narrator is present for all of the scenes that take place in the story, but does not play a role in the events, and speaks for the town as a whole. The reader is introduced to Miss Emily Grierson by an onlooker, someone who is not Miss Emily, but a part of the town that rejects her. The narrator changes point of view as his opinion of Emily change. The character of the narrator is better understood by examining the tone of the lines spoken by this â€Å"we† person, who changes his/her mind about Miss Emily at certain points in the narration. The first-person point of view is revealed by the use of the word â€Å"our† in the first sentence of the story: â€Å"When Miss Emily died, our whole town went to her funeral†¦ † (Miller) This is also a clue that confirms that the narrator is indeed part of the town. Although it is never directly explained, it appears as though the narrator is an older member of the town. This is demonstrated in statements like â€Å"the next generation, with its more modern ideas;† because the narrator does not say â€Å"with our more modern ideas,† he makes it clear that he is not one of the younger members of the community. The use of an older member of the community as a narrator allows Faulkner to employ flashbacks to explain MissShow MoreRelatedWilliam Faulkner s A Rose For Emily951 Words   |  4 Pagesliterary Response to â€Å"A Rose for Emily† â€Å"A Rose for Emily† by William Faulkner was published in 1930. This short story is set in an old southern town. I believe that this and several other combinations of events are what made the main character Miss Emily go insane. Miss Emily was an old school southern woman trapped in a modernizing society. She tried desperately to keep to her old ways, but the changes that happened around her were inevitable. This made me feel like something was going to goRead MoreWilliam Faulkner s A Rose For Emily1316 Words   |  6 Pagesminuscule detail in the writing. In order to fully enjoy William Faulkner’s â€Å"A Rose for Emily† readers must do the latter. Faulkner is a witty writer; some symbols are less obvious than others in his writing. To fully appreciate and obtain full meaning of the text readers must pay attention to his symbols and how they contribute to the greater theme. William Faulkner uses symbolization in â€Å"A Rose for Emily† to develop a theme of personal struggle. Emily faces many personal struggles: her relationship withRead MoreWilliam Faulkner s A Rose For Emily1181 Words   |  5 Pages Is William Faulkner s A Rose for Emily iconic American literature? Faulkner uses setting, theme and plot to show the ways â€Å"A Rose for Emily† is an iconic American literature. Faulkner saw the Forum magazine with his short story he wrote, â€Å"A Rose for Emily† and found out that was his first national publication. The Mississippi Writers Page says, â€Å"The man himself never stood taller than five feet, six inches tall, but in the realm of American literature, William Faulkner is a giant† (MWP). Read MoreWilliam Faulkner s A Rose For Emily1528 Words   |  7 Pagespoint of view is A Rose for Emily told? Why? In William Faulkner s short story A Rose for Emily the reader is given the account of an old woman who is rejected by society. The reader is acquainted with Miss Emily Grierson by a spectator, somebody who is not Miss Emily, but rather part of the town that rejects her. The storyteller has a somewhat omniscient perspective, knowing more than the normal town s individual, however not all that matters there is to think about Miss Emily. The storytellerRead MoreWilliam Faulkner s A Rose For Emily1801 Words   |  8 Pages William Faulkner is known for his many short stories, however, many has wondered what has influenced him in writing these stories. Like his well known, most famous short story â€Å"A Rose for Emily†, which has always been compared to â€Å"Barn Burning†, one of Faulkner’s other short story. It only make sense to compare them two together because these two stories has may similarities , whether it may be in setting , characters or style they favor each other . Nevertheless they also have many differencesRead MoreWilliam Faulkner s A Rose For Emily957 Words   |  4 PagesBereavement While a â€Å"Rose for Emily† by William Faulkner and â€Å"A Good Man is Hard to Find† by Flannery O’Connor share the common themes of unexpected death and the old south, the murders found in each story are vastly different. Both stories tell of strong female protagonists who don’t cope well with change and both foreshadow death right from the beginning, but the murderers themselves come from completely different worlds. Emily Grierson of â€Å"A Rose for Emily and the grandmother in â€Å"ARead MoreWilliam Faulkner s A Rose For Emily879 Words   |  4 Pagesare both similar due to how these emotions cause a human to act irrationally. The lone woman in A Rose for Emily and the cashier, Sammy, in A P both portrayed a greater sense of hate which overcame their love. We as humans, capable of powerful emotion typically act too quickly to even understand the consequences of our actions. One prime example is portrayed in William Faulkner’s A Rose for Emily, Emily loved Homer tremendously, however he did not feel the same way †he liked men, and it was knownRead MoreWilliam Faulkner s A Rose For Emily1682 Words   |  7 PagesLyons Professor Amy Green Writing about Literature COM1102 Oct. 06, 2015 William Faulkner s A Rose for Emily is a short story that has also been adapted into a short film; both have been largely debated. Faulkner’s lack of a normal chronology and situation-triggered memories generates a story that has many understandings among its readers, but surprises everyone at the end. When asked about the title of his story, Faulkner said, [The title] was an allegorical title; the meaning was, here was aRead MoreWilliam Faulkner s A Rose For Emily854 Words   |  4 Pages Literary Response to â€Å"A Rose for Emily† â€Å"A Rose for Emily† by William Faulkner was published in 1930. This short story is set in an old southern town. I believe that this and several other combinations of events are what made the main character Miss Emily go insane. Miss Emily was a old school southern woman trapped in a modernizing society. She tried desperately to try and keep to her old ways, but the changes were inevitable. This made me feel like something was going to go wrong very early inRead MoreWilliam Faulkner s A Rose For Emily1810 Words   |  8 Pages William Faulkner is one amazing writing ,who is known for his many short stories .However, many has wondered what has influenced him in writing these stories . Like his well known, most famous short story â€Å"A Rose for Emily†, which has always been compared to â€Å"Barn Burning†, one of Faulkner’s other short story. It only make sense to compare them two together because these two stories has may similarities , whether it may be in setting , characters or style they favor each other . Nevertheless

Whole Food Free Essays

Industry Analysis Dominant Industry Characteristics Since going public in 1991, Whole Foods has focused on acquiring other small owner-managed natural and organic food stores as well as opening new stores of their own. However in 2002-2006, they decided that instead of making acquisitions, Whole Foods growth strategy would be based on opening new stores. Whole Foods chooses upscale, urban metropolitan areas to place their stores. We will write a custom essay sample on Whole Food or any similar topic only for you Order Now These locations are high traffic shopping locations, some are freestanding, some are in strip centers, and some are in high-density mixed-use projects. By the end of 1991 fiscal year Whole Foods had 10 stores and by the end of 2007 they had 276 stores. By 2008, Whole Foods had stores in 36 states. The most important industry characteristic would be the market size and growth rate. â€Å"The combined sales of foods and beverages labeled as ‘natural’ or organic – about 62 billion in 2007 – represented about 7. 3 percent of the roughly 850 billion in total U. S. grocery store sales. † 7. 3 percent of 850 billion total grocery store sales seem like a small number for a large market but the market is still growing. According to the Organic Consumers Association, sales of organic foods in the United States hit 17 billion in 2006, up 22 percent from 13. 8 billion in 2005. When natural foods and beverages (defined narrowly as those with no artificial ingredients) were lumped in with organic foods and beverages, the U. S. retail sales total came to 28. 2 billion in 2006, up from 23 billion in 2005. † A ll this information is a brief explanation on the industry’s position and the product life cycle. By 2008 organic foods and beverages were available in nearly every food category and were available in over 75 percent of U. S. grocery stores. These numbers show that industry is most certainly in rapid growth concerning sales. Offering organic and natural food at most grocery stores other than specialty stores also shows growth. â€Å"While only about 1 percent of U. S. farmland was certified organic in 2005, farmers were becoming increasingly interested in and attracted to organic farming, chiefly because of the substantially higher prices they ould get for organically grown fruits, vegetables, and meat†. This shows that the industry is still in early development because farmers that are not growing organic crops are becoming interested and attracted to organic farming. Being able to charge a higher price and bring in more profit is an eye opener and it encourages farmers to start organic farming. Another industry characteristic in the organic and natural food industry is n umber of rivals. An important industry driving force is marketing innovations. â€Å"In October 2002 the U. S. Department Agriculture (USDA) officially established labeling standards for organic products, overriding both the patchwork of inconsistent state regulations for what could be labeled as organic and the different rules of some 43 agencies for certifying organic products. † By establishing labeling standards for organic products concerning what could be called organic insures that people are receiving pure organic products. The new labeling program was not intended as a healthy or safety program (organic products have not been shown to be more nutritious than conventionally grown products, according to the American Dietetic Association), but rather as marketing solution. † By creating stricter standards it made it harder for growers, processors, exporters, importers, shippers and merchants to prove that their product were truly organic because they are required to provide a docum entation verifying that they are certify to grow, process and handle organic products. With the issue of obesity becoming a bigger and bigger issue in our country, people are taking more interest of their personal health. Many companies are trying to appeal to that population by making health changes to their products such as eliminating the use of MSG. To reduce the risk of obesity in children many schools are also making changes to their daily lunch menus such as cutting out carbonated beverages and providing the students with healthier menu choices. Food Network stars such as Rachael Ray are also aware societies growing desire to eat healthier food so they trying to express this to their viewers. All of these examples reflect changing societal concerns, attitudes, and lifestyles. The new labeling system was not intended as a health or safety program but that is exactly what it is becoming. The association between natural and organic meant that it is safe to eat since these products are being held at a higher standard. Because of societal concerns there is a change in who buys the product and how they use it. For example more people are trying organic or natural food as a substitution to products that could be considered unhealthy. Instead of purchasing carbonated beverages consumers are trying different type of flavored water and teas Industry Key Success FacDue to the growth of natural and organic food industry, the products are becoming more easily accessible. By making the products more easily accessible the industry is finding that consumers want more knowledge on the product features and benefits. One marketing key success factor would be courteous, personalized customer service. â€Å"Whole Food spent about 0. 5 percent of its revenues on advertising, a much smaller percentage than conventional supermarkets, preferring instead to rely primarily on word-of-mouth recommendations and testimonials from customers. Employees at Whole Foods stores take pride in being knowledgeable of their product and are eager to provide excellence customer care. Having good customer relations helps them build clientele. Whole Foods also ensures that each department is staffed with an employee that is knowledgeable about their products and always ready to answer customer concerns and give feedback on the products. To provide exce llence customer care they offer personal attention in every department in the store and when customers asked where an item was located, team members would often take them to the spot. The team members are quite knowledgeable and enthusiastic about their products and they take advantage of opportunities to inform and educate customers about natural and organic foods. Another success factor would be a talented workforce. Having team members that are skilled and capable of providing information about their product to consumers is very important. There are a couple sources consumers can gain knowledge on natural and organic foods and they are; the store, the internet and their peers. Information found on the internet is usually not reliable because anyone can post anything on there. Even though a blog or website might be dedicated to the industry it is still not reliable because the information on there can be written by anyone. Information from your friends and family may or may not be reliable. Since the industry is still growing it might be a challenge for new customers to find someone to give them information and feedback on a particular product. This leaves consumers relying on the stores to give reliable knowledge on a product. How to cite Whole Food, Essay examples

Satchel Paige free essay sample

The exact date of Satchel Pages birth was never confirmed, so no one really knows how old he was when he died. The biography focuses most on the time in his life when he played baseball for the minor African-American leagues. It follows the story of how he worked his way up to be one of the first African-American men in major league baseball in the 1 asss. The book starts with his childhood and how he ivied in poverty.It tells about how his love for baseball started when he was sent away to an industrial school because he was caught stealing. The biography discusses his talents and what made Satchel Page one of the best athletes of his time. The book describes some the best times of his life and some of the worst times of his life. The biography also lets the reader know about the difficulty Of being Satchel Page at this time in history. We will write a custom essay sample on Satchel Paige or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Because he was an African-American during the time when America was segregated, there was low respect and payment for his talents.He was treated unfairly just because of the color of his skin. Even though America knew he was better than many of the white men in the major leagues, he was not given the chance to play with the white people for the first 30 years of his career. The biography also tells about Satchels love life, his two marriages and one divorce. It includes details about the important people in Satchels life and career, and it also describes his life as an old movie star.

Gay Marriages Social and Religious Debates

Beginning the year 2001, some nations among them being the U.S.A., Argentina, Canada, and Netherlands among others began to authenticate gay marriages. Following this legalization, proponents of same-sex marriages like Sullivan have since then advocated for legislative changes to the existing marriage laws. He says that the bottom line of marriage is love regardless of the lovers’ gender (Sullivan Para. 4).Advertising We will write a custom essay sample on Gay Marriage’s Social and Religious Debates specifically for you for only $16.05 $11/page Learn More His argument is that permitting gay marriages is one of the mechanisms of enhancing practical applicability of constitutional provisions of equality and respect for individual’s rights of choices. Some are for while others strongly disagree with it. However, whether one is for or against gay marriages, the paper argues that, depending on the angle from which one would look at same s ex marriages, he/she needs to do a careful scrutiny of the implication of gay marriages before concluding to legalize them. Debates are continuing to rise on the need to accord same sex marriages equal civil union rights in comparisons to heterosexual marriages. While social and religious scholars oppose gay marriages, advocates for civil rights act as supporters for gay marriages. The supporters incredibly believe that illegalization of gay marriages amounts to breach of individual’s rights. On the other hand, politicians seem to be mixed up on the direction they should take in matters of gay rights. Political debate on gay marriages has been one of incredible concerns since 1990s. However, president Obama cleared air on the political position of the gay rights. In an interview with ABC news on May 9, 2012, president Obama informed that, upon struggling for years with the question of legality of gay marriages, it was time to declare same sex marriages legal. However, this st atement does not reflect the position of America on gay marriages since Obama further claimed that individual states needed a chance to give their views concerning the subject.Advertising Looking for essay on gender studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The position of gay marriages adopted by president Obama in 2012 contrasts with an earlier statement that he had made in 2008 where he claimed that marriage entailed a union between a woman and a man. For Christian, God is always in the mix in that sacred union. Nevertheless, this does not imply that president Obama opposed the rights for gays and lesbians. Mixed reactions by politician in the matters of honoring gay right are akin to the need to balance conventional moral believes on what constitutes a marriage and the constitutional rights of choice accorded to people by it (Herald Para.3). Whether legalization or illegalization of same sex marriage is done or not, Behrens and Rosen are concerned on the signal that any of this would send especially to young people (410). In this end, it is plausible to argue that with political and legal jurisdictions inputs on the issues of gay marriages, it is likely that human sexuality would be shaped in valid ways. For instance, Behrens and Rosen quote E.L Pattullo’s (a professor at Harvard University) position on gay marriages in which the professor claims that some people are either born to live gay or straight lives (410). Opponents of gay marriages like Bennett base their arguments on the grounds of parenting and religious concerns. Bennett declares the inclusion of gay marriage in the already existing definition of marriage as bad idea (Para.3). According to him, this step will â€Å"stretch the definition beyond recognition† (Bennett Para.4). In the same perspective, Behrens and Rosen argue that the normative idea of uniting a man and a woman lies on the foundation of fidelity (410). Even tho ugh this is not largely honored in practice, it is the normative idea to which every person aspires to achieve since, in humanity, there exits moral forces that identify some things as vices and or virtues. In the context of heterosexual marriage, faithfulness is considered as morally appropriate and right while adultery is wrong. Therefore, according to Behrens and Rosen, conventional marriage opposes the homosexual practices. On the other hand, Southern Baptist Convention argues that religious faithfuls in the United States maintain that granting marital rights to gay marriages would undermine the traditional purpose of marriage, which includes child bearing.Advertising We will write a custom essay sample on Gay Marriage’s Social and Religious Debates specifically for you for only $16.05 $11/page Learn More Even though these opponents of gay marriage recognize the attainment of parenthood as not only possible through direct siring of children b ut also through other ways such as adoption, they cling to the idea that children are well brought up in an environment dominated by father and mother figures. Consequently, legalization of same sex marriages would amount to doing contrary to the interests of children. Another concern is that legalizing gay marriages would also result to legalization of group marriages and polygamy on the same ground sited for legalization of gay marriage such as the respect of individual choices and rights. Therefore, it is arguable that legalization of gay marriages amounts to challenging religious liberty and charities based on Christianity faith across the nations that have recognized the needs to honor gay marriages. Conventional marriage norms rest on the platforms of commitment, taking responsibilities, and making sacrifices. Opponents of gay marriages view these as the main things from which homosexuals attempt to refrain. However, it is critical to point out that the whole concept of legali zation of gay marriages is to create recognition of gay life in the inflexible understanding of traditional family (Behrens and Rosen 406). Legalizing it implies that gays would get a green light to openly practice what they obviously practice in the hideouts. Legalizing or failing to legalize the gay practice does not necessarily mean that this way of life would end. Conclusively, my opinion is that marriage encompasses a public and social recognition as opposed to a simple and private contract. This means that it represents the highest order of individual public integrity recognition. Therefore, denying gays the right to marry would constitute the most conspicuous negation of their public equality. Therefore, if gay marriages do not pose threat to the life of any person or a way of life of any person, there is no basis for their illegalization.Advertising Looking for essay on gender studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Works Cited Behrens, Laurence, and Leonard Rosen. Writing and Reading across the Curriculum. Boston: Longman, 2011. Print. Bennett, William. â€Å"Gay Marriage: Not a very Good Idea.† Writing and Reading across  the Curriculum. Ed. Laurence Behrens and Leonard J. Rosen. 11th ed. Boston: Longman-Pearson, 2011. 424-29. Print. Herald, Miami. â€Å"Leave Gay Marriage to Debate to Gov’t.† Writing and Reading across  the Curriculum. Ed. Laurence Behrens and Leonard J. Rosen. 11th ed. Boston: Longman-Pearson, 2011. 424-29. Print. Sullivan, Andrew. â€Å"Why Gay Marriage is Good for Straight America.† Writing and  Reading across the Curriculum. Ed. Laurence Behrens and Leonard J. Rosen. 11th ed. Boston: Longman-Pearson, 2011. 424-29. Print. This essay on Gay Marriage’s Social and Religious Debates was written and submitted by user Konnor Mclaughlin to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Twin Research

used in pressed day psychology, intelligence is one of the most difficult to define and is also one of the most controversial. There is however, a general agreement that intelligence refers to the overall faculties of the mind which concern themselves with the sorting of information in the brain after it has been received by the senses, the perceiving of relationships between this new data and information which is already in memory, and the capacity to make rapid and appropriate decisions as a result of the previous processes. The intellectual faculties of the brain are dynamic and interactive and relate to the capacity of the central nervous system to respond speedily and appropriately in a rapidly changing and potentially threatening environment. ... Free Essays on Twin Research Free Essays on Twin Research The dubious history of the heredity environment controversy can be easily traced as far back as the start of the present century with at least some historical evidence placing the roots of this dispute in the time of John Locke. This controversy has continued despite continual reiteration that the critical question is not how much of a trait is due to heredity and how much is due to environment, but rather how environment transact to influence development.† ( Wachs , 1983, p. 386). This paper will focus on the nature/nurture controversy and the extent to which an individuals intellectual level is determined either by inborn intelligence or by environmental factors. The relative powers of nature and nurture have been actively pursed by psychologists and biologists striving to determine how heredity and environment influence the development of intelligence. Before we can go on to discuss the relationships between intelligence and the controversy that exists between the different schools of thought regarding inherited or environmental issues we must have an understanding of what intelligence really is. Of all the words used in pressed day psychology, intelligence is one of the most difficult to define and is also one of the most controversial. There is however, a general agreement that intelligence refers to the overall faculties of the mind which concern themselves with the sorting of information in the brain after it has been received by the senses, the perceiving of relationships between this new data and information which is already in memory, and the capacity to make rapid and appropriate decisions as a result of the previous processes. The intellectual faculties of the brain are dynamic and interactive and relate to the capacity of the central nervous system to respond speedily and appropriately in a rapidly changing and potentially threatening environment. ...

England Echo Towns (Housing Development) Essay Example | Topics and Well Written Essays - 2000 words

England Echo Towns (Housing Development) - Essay Example As the preliminary step, Department for Communities and Local Government announced a project to build up 10 eco-towns. This project proposal was duly supported by organisations such as Town and Country Planning Association. However, some institutions are sceptical about the success of the proposed project. Although the government got many suggestions on the proposed eco-towns, none of the plans was worth enough to ensure the effectiveness of the project framework. Subsequent to the long term discussions and consultation, the government published a new planning policy statement in 2009 that contained the basic ideas for the eco-towns. This paper will explore the sustainability of England’s eco-towns from a planning perspective. Features of England’s eco-town project England’s eco-town project is an innovative idea as it is highly relevant to the modern concept of infrastructural development. One of the objectives of eco-town project agreement is to build up 5,000 to 15,000 low carbon homes. The most significant feature of this project is that it would sharply comply with the framed set of environmental criteria; and hence the whole town under this plan would be carbon neutral (Eco-Town Report). This fascinating feature of the new project would assist the nation to mitigate its energy consumption rates. Similarly, the infrastructural facilities designed for this project ensure the public access to adjacent towns and cities in order to satisfy their requirements including jobs, transport, and services. Hopefully, a fixed percentage of new homes under this project would be affordable to all people. However, other varieties such as larger houses would also be available under this plan so as to meet the requirements of families with children and poor economic status. In short, the concept of eco-towns addresses the needs of different classes of the society by offering them diverse ranges of lifestyle facilities. In addition, the eco-towns will be leveraged with schools, shops, business space, and other modern facilities within the vicinity. The concept of eco-towns is a modified version of â€Å"green towns in Hammarby in Stockholm, Sweden and Vauban in Freiburg, Germany† (Q & A: Ecotowns, 2008). At the initial stage of the project, the government declared 15 locations across the England as the potential area for the project. In order to focus on each project effectively, the government has whittled down the 15 locations to10 after a three months’ local consultation phase. Among the 10 shortlisted locations, the government has decided to build 5 eco-towns by the end of 2016. The construction of remaining half portion of eco-towns has put off to 2020. In order for formulating an effective plan for these towns, some most celebrated architects are still working on this project. As some other notable features, the homes will be south-facing as it enables the ease capture of heat energy from the sun with the applic ation of photovoltaic panels. â€Å"There will also be plenty of green spaces, ample cycle lanes, and fewer roads for cars† (Q & A: Ecotowns, 2008). This expansional concept can be attributed to the developmental notions of Gordon Brown, the former prime minister of UK. Housing and environment were the two basic requirements according to Brown’s agenda. By designing this project, he thought to achieve both these

Critical Perspective on Contemporary Music Essay

Critical Perspective on Contemporary Music - Essay Example The purpose of this assignment is to critically assess the narrative of contemporary music. The critical assessment will be undertaken by using Bohemian Rhapsody by the rock band Queen as a basis of critique the narrative of contemporary music. Furthermore, different generalities of the course will also be included in the paper to create a background to assessment. Overview of the Course: The overall objective of the course is to understand the sociological, aesthetical and musical context to different genre of music such as jazz, hip hop, alternative rock etc. The outcome that have been predicted and to be achieved by the course is to develop effective critical perspective regarding history of music being produced in the contemporary era. The course allows critical evaluation of the factors that have had a great impact on the contemporary music. These factors include gender, race, class, aesthetics, technology etc (DeVeaux, 1991). Course Design: The course MUS 209 is a systematic le arning protocol regarding contemporary music and its origin. The progress of theoretical framework that backs up the trends in contemporary music is rooted in the history in a profound manner. It is due to this fact that the course involves assignments which allow brainstorming and critical approach towards learning about factors affecting musical trends (DeVeaux, 1991). Context: Likewise any other genre of music such as jazz and hip hop, rock genre has a splendid journey in terms of sound composition, stylistics, aesthetics etc. Rock history dates back to 1950s when the refinement of rock and roll was underway. Rock music was merely taken as a way to show aggression and solitude with high notes and intense lyrics. This majorly affected the way people followed musical trends. Rock stars were fan-followed in terms of fashion. A number of rock bands and artists have evolved over the time and ruled the music charts. Among different rock bands and music, Queen Band has gained significan ce in history of rock music with their single Bohemian Rhapsody. The song became widely famous because of its unusual manner of no chorus whereas songs of that era had chorused compositions. The song included three segments which have been composed as the guitar solo, ballad and operative hard rock section. The single was considered as the most expensive single as special consideration was given to the production of song. The rock Band became a success in different musical chart ratings as they introduced variation in the trend of rock music (DeVeaux, 1991). The sociological context of the song is that it reflects experiences of people who have been through times of need that they had to commit crime. The song was one of the influential songs of its time that a great deal of literature regarding crime and mental health made use of the lyrical message of the song. It was because the lyrics of song projecting a young man who murdered man out of circumstances and not for rivalry. The m urderer or the narrator of the song has been illustrated as a person who is apologizing to all for his act and assures that he did not want kill humanity. He has affirmed that he has killed and now his soul will is ready to be surrendered. The song Bohemian Rhapsody was written by Freddie Mercury which ultimately conventional manner of songwriting. The performance of the song was never observed live because there were number vocal parts of the songs that were composed

Strategic Role of Budgeting in Health Context

Strategic Role of Budgeting in Health Context Purpose / rationale of budgeting in hospital The traditional purpose of budget have a diagnostic role in measuring and monitoring accounting and hospital performance. Budget also has an interactive role as learning and innovative model to drive strategic changes (Abernethy Brownell 1999). Hospital create budgets to monitor its actual performance compare to the estimated performance incorporates the revenue, health expenditures include operation cost, medications cost, administration cost, cash flows and other associated factors include funding adjustments and growth factors (Bragg 2014). Financial budget transform the activities of individual units into a number value within the health care system. From the value of previous activities, financial budgeting will enable management to forecast and put activities into a plan (Abernethy Brownell 1999). Government will allocated the money as funding to the hospitals, where hospitals will generate activities as a return on the funding begin given and train the capitals (Department of Health 2016). Administration and hospital employees will contribution to spend the funding and to achieve the goals and plans. Every unit within the hospital will require resource in order to operate and deliver services. The purpose of budgeting in the hospital is to ensure its performance and goals and objectives are achieved at the district and state levels. The strategic plan is the basis of the budgeting, the strategic role of budgeting in health care include driving strategic changes to make suitable with the budget set in order to generate high performance (Abernethy Brownell 1999). In Department of Health (2016) Budget 2016-17 stated that the strategic role for the budget is to ensure the health care is both accessible, affordable and the level of health care quality is also sustainable into the future. IHPA (2011) suggested that hospital funding and budgeting is based on the calculation of weighted population and on activity volume performed in an expression of National weighted activity unit (NWAU). Budgeting in the hospital context taken account the activity volume, the budget and funding received is pre-determined fee that reimbursed per activity based on the diagnosis related group (DRGs) (IHPA 2011). Commonalities between Activity Based Funding (ABF) principles and Strategic role of budgeting is the revenue and funding generate is link to patient activity. ABF principles help to create the strategic plan that reflects the hospitals development by volume of service (Eagar 2011). Activity based funding is a patient evidence based budgeting tool to understand the health care cost by episode of care or performance processes (AIHW 2014). It promotes price harmonisation and has the strategic role in supporting decision included costing and measurement potential health care delivery improvement initiatives (Eagar 2011). Where when the current resources allocation is not sufficient within the budgets, a strategic plan will need to be create and modify the budget and resources allocation to achieve the target and goals. Advantages of budgeting in ABF ABF provide efficiencies of the performance in hospital care and improve sustainability of hospital service provision (AIHW 2014).ABF promote best practice and have the advantage to put unmeasurable activities into number values, provide a more accurate picture of profitability and efficiency measure (Eagar 2011). ABF have the advantage to cover and measure value with a different characteristic and in a multi-product environment. The funding methodology create a clear picture include the complexity of the activity that attracts costs to support management in making decisions (Cohen et al. 2012). ABF in budgeting help to address services agreement objectives such as patient care base costing help reduce wait list, activities against peers will encourage competitions to enhance hospital quality and cost efficiency (Sutherland, Repin Crump 2012) Disadvantages of budgeting in ABF Cohen et al. (2012) suggested some disadvantage adopting ABF in budgeting include the high cost associated with the implementation of this budgeting structure. The requirement to ensure accurate budget forecast in ABF involve the large amount of comprehensive data and information to be reported. The disadvantage adopting ABF involve the data not readily available to the cost require to implement this method in data collection. Another disadvantage involves the use of DRGs in calculating the cost of activity may not be fully reliable (Mihailovic, Kocic Jakovljevic 2016). This suggested that adopting ABF in budgeting may incurred financial incentive of provision in unnecessary care due to increase in activity volume (Cohen et al. 2012). The complexities in budgeting to enhance forecast accuracy Hospitals have very complex revenue and funding structure from grants received from commonwealth, revenue generated from medical invoicing; donations receive from individual parties and other budgetary allocations (Department of Health 2016). The goals must be in measurable units, direct and attainable to enhance forecast accuracy (Eagar 2011). It is important to allow appropriated participation level in the budgeting to ensure an accurate and timely in the forecasting process in budgeting. Authoritarian prepare budget from the top down level as an overhead. The budgeting will include the use of capital and other fix asset to enhance the accuracy in forecasting (Mitton, Dionne Donaldson 2014). Participatory measure will allow cost centre managers to identify specific activity and resources such as full time employee to enhance forecast accuracy (Tanaka 2007). Cost centre managers will have the ability to identify difference expense related to their unit where upper management may no t have the ability to. The complexity in budgeting exercise will consider the inclusion of large and small volume of activity cost that include utility cost, human resources cost, clinical cost and other related operational cost (Mitton, Dionne Donaldson 2014). The level of detail will need to be achieving at the right level to facilitate timeline-ness and accurate allocation of resources. (ii) The forecasting of 5percent growth in cost and 10 percent growth in the activity from previous year is not suitable for the organisation. Reversing the forecasting method will be more suitable with the cost on a 10 percent growth and activity on 5 percent growth to ensure the hospital will achieve the target. This forecasting model has adopted the incremental budgeting method (Bragg 2014). It is a simplified budget method to perform a forecast base on the previous years budget and applied the percentage difference to the following year (Bragg 2014). This method is not efficient as it does not examine the hospitals expenditure and activity to achieve the forecasting result. Where the zero base budgeting will allow the hospital to determine expenses according to the activities and associated cost by clinical streams (Rosin 2015).This approach to budget required hospital manager to start from zero and force managers to justify the reason of expenditure and assess benefit of the spending every year (Bragg 2014) . Adopting the zero base budgeting will support the funds allocation in a more cost efficiency approach. Hospitals face multiple challenges on health care cost such as the changing funding structure and the population growth that triggers inpatient volume. The zero bases budgeting approach will support hospital to redesign allocation of funds and resources distribution, to enhance accurate financial budget forecast and maximise benefit and strengthen capabilities (Rosin 2015). (iii) YTD 2015/2016 Actual YTD 2015/2016 Budget Variance Total Activity volume 28000 30000 -2000 Total Cost $124 M $124 M The table above is under performance, it is not achieving the target. The cost in the above does not attract enough revenue from the volume of activity. There is a variance of -2000 in the actual activity volume against budget. Implication of performance organisational financial in revenue and cash flow Analysis of variance from the budgeted figures from different perspective, rate, price, cost (Zelman et al. 2013). The above table provide information to support analysis of variance and the hospitals performance. The reason to analysis the variance so performance can be enhance by identify financial trends and threats, as well as identify any opportunities to achieve hospital objectives (Zelman et al. 2013). Variances between budget and actual cost will lead to adjusting business strategies to achieve goals. Variance and cost of unit per activity volume will help hospital maintain the control over the hospitals expense by monitoring the actual verse budget (Singh Wheller 2012). Assuming the funding model is ABF in a hospital, because organisation has lower activity than the budget and funding allocation is base on the activity level. In this instance, hospital will receive less revenue as its target (IHPA 2011). Funding received will have shortfall against the budget from various sources include government, state and insurance companies (NSW Health 2016). Reduction of the revenue is going to impact the current financial statement result in a lower cash flow. The actual minus budget is unfavourable as the cost of service per activity unit is with a higher cost. Reason of the variance may include changes in admission level, cost of medical equipment or medicine or changes in labour cost (Zelman et al. 2013). Implication of underperformance will reflect in the financial statement as deficits for the year. The income such as health services funding, user charges, grants and other capital gain minus the expenses such as employee expenses, supplies and services a nd loss of investment will give the total cost (Zelman et al. 2013).. Hospital managers will use financial statements to make changes in financial forecast and prompt to reallocate resources to ensure a stronger control of revenue and maintain health care cost. Implication of performance in hospital acute patient services The underperformance in activity volume in this scenario indicated the service cost per activity unit are higher than budget (IHPA 2015). The scenario suggested the treatment provided was more expensive than forecast. The activity volume is also lower than forecast. This may suggest the activity volume in this year had used more input (IHPA 2015). Sometimes the underperformance of activity may due to unpredictable events such as natural disasters that result in increase of sudden increase of emergency admission that result in expensive health care cost. Other reason mat take into consideration may included, the hospital have complete more complicated cases (Dong 2015). The cost of treatment is more expensive and used more resources than usual. In addition, beds were occupied for longer days due to increase of length of stay and cannot accept additional patients hence reduce hospital activity. When health care cost could not generate enough activity, the implication in acute patients services may include decrease in quality of health care service activity (Damian Everhart et al. 2013). The increase of cost will suggest the less generation in funding and with a tighter budget next round. Hospitals with a tighter budget may not be able to purchase new equipment, do any new renovations and unable to recruit more staff (Dong 2015). All these are derive from the performance in hospital patient services. The reduction in revenue will result in nursing staff patient ratio to be increase to reduce cost of activity (Damian Everhart et al. 2013). There will be a potential in significate decrease in the quality of health care delivery. Strategic issue on service agreement It is important to ensure KPI are performance according to the services agreement. Currently the SLHD services agreement has two tiers of KPIs require hospital to perform on (NSW Health 2016). Tier 2 are less important as Tier 1 performance indicators are link very closely to funding and have financial impact in hospital operations (NSW Health 2016). Tier 1 indicators are the main driver and determine the funding hospitals will receive in the next year (IHPA 2015). It is very important to ensure financial sufficient and be sustainable to ensure efficient hospital operation. In a financial point of view, hospitals will generate more funds because the resources are fully utilise and being cost efficient (Zelman et al. 2013). Tier 1 KPI have a strong strategies focus in better patient care include achieving zero waitlist measure, achieving surgery admission within urgency categories timeframe and increase focus on quick emergency admission base on triage categories (NSW Health 2016). Ti er 1 KPI also include financial performance measures such as 100 percent on creditors paid within 30 days, expenditures matches budget and activities are performing against target. Tier 1 indicators help hospital monitor closely the indicators that directly impact on funding. The achievement of zero waitlist measure suggested hospital have use the resources effectively and efficiently activity (Dong 2015). This suggests the hospital is fully utilising of resources from staff to pharmacy and equipments activity (Damian Everhart et al. 2013). The analysis of performance indicators will suggest the area of failing in making satisfactory progress. In this scenario, the activity is not cost efficient and hospital will need to review the underlying cost for higher cost in service. Management intervention to improve scenario To improve the scenario, hospital may train personnel to understand the financial information in health care setting (Britt, Adams Snow 2015). Health informatics may create reports that include balance score cards and key performance indicators (KPI). The report should include more information and create better understanding in a bigger picture. A monthly and quarterly reporting frequently increase will also health managers a better comparison (Zelman et al. 2013). Report will provide more informative and real time information to monitor outcome and take actions to respond to negative variance. Educations to staff on the impact to the hospital from the performance are also important to strength and gain support from staff to changes implemented. Each department may provide data to represent their workload intensity and resources such as patient days, weighted activity and cost. Manager will have a better view by streams to better manager, monitor, utilise better resources and achiev e accurate forecast. (iv) Implication on organisations financials on liquidity and cash flow Small business creditors paid within 30 days refers to 30 days from receipt of correctly rendered invoice (Zelman et al. 2013). Currently in the scenario with a performance of 60% against the target is not performance and not acceptable. The positive side of paying creditors longer than 30 days will increase the cashflow and more buffers on liquidity. The less invoices to be finalise, the more flexibility the cash flow will be. Negative impact will be the cashflow is not reflective to the real situation. Where the actual amount of money the hospital has is not reflective as there are still many debts to be paid. On top of that, losing credit is a huge intangible cost. You may have more flexibility of the cash flow but you create a deficit position to the debtor (Zelman et al. 2013). Firstly, the debt may incur interest on the amount hospital own to other creditors. The interest will create financial burden on the next round of financial statement which increase unnecessary cost and accumulate onto the total health care cost. Secondly, losing credit can lead to losing hospital market and interrupted normal business practices. For example, pharmaceutical company will no longer accept accrual basic method of payment and require hospital to pay upfront for all the medicine provided. This will increase financial and cash flow burden, as well as decrease the ability to better forecast expenditures, with a tighter budget and less flexibility in allocating resources. Management intervention to improve scenario Hospital will need to review the current practice and identify issue why the payment cannot be paid within 30 days (State Government of Victoria 2017). Hospital will need to contact the small business creditor, discuss the problem and dealing with any disputes (State Government of Victoria 2017). If the hospital has difficulties in cash flow for the payment, hospital will need to communicate and negotiate the payment days and terms. Extend any invoice day or revise the invoice day to when product receive instead or order receive days to allow more flexibility in cashflow in order to achieve the target. There are always linkage in activity performance and financial budget. It is always important to regularly monitor financial performance and hospital activity performance to ensure hospital is achieving target within budget (NSW Health 2016). Perform regular monitor of activity will support hospital to identify any error and issue associated with lost, that enable to fix the problem and achieve hospital objective and goals. References: Abernethy, MA Brownell, P 1999, the role of budgets in organizations facing strategic change: An exploratory study, Accounting, Organizations and Society, vol.24, no.3, pp.189-204. Bragg, SM 2014, Budgeting: A Comprehensive Guide ,3rd edn, Accounting tools, U.S.A. Britt,J, Adams, S, Snow, T 2015, From the front line to the bottom line: building revenue intergrity, Journal of the Health care Financial Management Association, vol.69, no.7, pp.34-37. Cohen, M, McGregor, M, Ivanova, I Kinkaid C 2012, Beyond the hospital walls: Activity Based Funding Versus Intergrated Health Care Reform, Canadian centre for policy alternatives, Vancouver, viewed 07 March 2017, http://www.policyalternatives.ca/sites/default/files/uploads/publications/BC%20Office/2012/01/CCPA-BC_ABF_2012.pdf> . Department of Health 2016, Budget 2016-17, Department of Health, Canberra, viewed 07 March 2017, https://www.health.gov.au/internet/budget/publishing.nsf/Content/2016-2017_Health_PBS_sup1/$File/2016-17_Health_PBS_0.0_Complete.pdf>. Dong, GN 2015, Performing well in financial management and quality of care: evidence from hospital process measures for treatment of cardiovascular disease, BMC Health services, vol.15, no.45, pp.1-15. Eagar, K 2011, What is activity-based funding? ABF information series No.1, University of Wollongong, Wollongong, viewed 08 March 2017, http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1049context=gsbpapers>. Everhart, D, Neff, D, Al-Amin, M, Nogle, J, Weech-Maldonado, R 2013, The effects of nurs staffing on hospital financial performance: competitive versus less competitive markets, Health care management review, vol.38, no.2, pp.146-155. IHPA 2011, Activity based funding for Austrlian public hospitals: Towards a Pricing Framework, AIHW, Canberra, viewed 07 March 2017, https://www.ihpa.gov.au/sites/g/files/net636/f/publications/activity_based_funding_for_australian_public_hospitals.pdf>. IHPA 2015, Entity Resources and Planned Peformance, AIHW, Canberra, viewed 10 March 2017, https://www.health.gov.au/internet/budget/publishing.nsf/Content/2015-2016_Health_PBS_sup3/$File/2015-16_Health_PBS_4.09_IHPA.pdf>. Mihailovic, N, Kocic, S, Jakovljevic, M 2016, Review of Diagnostic related groups, Health Services Research and Managerial Epidemiology, vol.3, no10 Mitton,C, Dionne, F Donaldson, C 2014, Managing healthcare budgets in times of austerity: The roles of program budgeting and marginal analysis, Applied Health Economics Health Policy, vol.12, no.2, pp.95-102. NSW Health 2016, Service Agreement, NSW Health, viewed 12 Mar 2017, . Rosin, T 2015 , Should more health systems adopt zero-based budgeting?, Beckers Hospital review, viewed 09 March 2017, http://www.beckershospitalreview.com/finance/should-more-health-systems-adopt-zero-based-budgeting.html>. Singh,SR Wheller, J 2012, Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals ability to grow equity?, Journal of Healthcare Management, vol.57, no.5 State Government of Victoria 2017, How to negotiate payment terms with suppliers, State Government of Victoria, viewed 12 Mar 2017, . Sutherland, JM, Repin, N Crump, RT 2012, Reviewing the potential roles of financial incentives for funding healthcare in Canada, Canadian Foundation for Healthcare Improvement, Canada, viewed 07 March 2017, http://www.cfhi-fcass.ca/Libraries/Reports/Reviewing-Financial-Incentives-Sutherland-E.sflb.ashx> . Tanaka,S 2007, Engaging the public in national budgeting: A non-governmental perspective, OECD Journal on Budgeting, vol.7, no.2, pp.139-177. Zelman, WN, McCue, MJ, Glick, ND Thomas, MS 2013, Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications ,4 th edn, Jossey-Bass, San Francisco.

Poverty Eradication Plan

The Poverty Eradication Action Plan (PEAP), Uganda’s equivalent of a Poverty Reduction Strategy Paper (PRSP), serves as the country’s main development strategy and planning framework for fighting poverty. Government’s overriding aim as espoused in PEAP is reducing the total number of people living in absolute poverty to less than 10% of the population by 2017 (MFPED 2001). PRSPs are national planning frameworks for low-income countries.They are a requirement for all countries that would like to access concessional loans through the Poverty Reduction Growth Facility (PRGF) or to benefit from debt relief under the Heavily Indebted Poor Countries (HIPC) initiative. They are also the main framework around which most bilateral donors are to build their cooperation (WHO 2004). Developed in 1997, prior to the advent of the PRSP initiative by the World Bank, PEAP is widely acknowledged to be a home-grown plan with clear national ownership and leadership.Since its formula tion, PEAP has undergone two rounds of revision. The first round of revision was in 1999/2000 and it gave rise to PEAP 2001. The second round was in 2002/2003 and gave rise to the PEAP 2004. PEAP 1997 was structured around four areas: a) macroeconomic policy, b) institutional framework for poverty eradication, c) policy framework to increase incomes of the poor, and d) measures to improve the quality of life of the poor (MFPED 1997).Following the introduction of the PRSP initiative, a mutual agreement was reached between the Government of Uganda and the World Bank to retain PEAP as Uganda’s PRSP with some improvements such as widening consultations on the plan and broadening its scope to include detailed diagnosis of poverty in the country. * What's New * Site Map * Site Index * Contact Us * Glossary ————————————————- Top of Form Bottom of Form * Home * About the IM F * Research * Country Info * News * Videos * Data and Statistics * Publications Uganda and the IMFSend your comments on PRSPs and IPRSPs to [email  protected] rg See also: Poverty Reduction Strategy Papers (PRSPs)Free Email NotificationReceive emails when we post new items of interest to you. Subscribe or Modify your profile| | | | Poverty Reduction Strategy Paper Uganda's Poverty Eradication Action Plan Summary and Main Objectives Ministry of Finance, Planning and Economic Development Kampala, Uganda March 24, 2000 Poverty Reduction Strategy Papers (PRSPs) are prepared by member countries in broad consultation with stakeholders and development partners, including the staffs of the World Bank and the IMF.Updated every three years with annual progress reports, they describe the country's macroeconomic, structural, and social policies in support of growth and poverty reduction, as well as associated external financing needs and major sources of financing. This country document is b eing made available on the IMF website by agreement with the member country as a service to users of the IMF website. | Use the free Adobe Acrobat Reader to view Annex Tables and Chart 1 (212 KB) Contents 1. Introduction Uganda's planning framework The revision of the PEAP2. National vision and overall goals   Ã‚  Ã‚  Ã‚  Reducing bsolute income poverty: Raising educational achievement of Ugandans Improving the health of the people Giving voice to poor communities3. The Poverty Eradication Strategy   Ã‚  Ã‚  Ã‚  Creating a framework for economic growth and transformation   Ã‚  Ã‚  Ã‚  Good governance and security Actions which directly increase the ability of the poor to raise their incomes   Ã‚  Ã‚  Ã‚  Actions which directly improve the quality of life of the poor4. Macroeconomic stability, medium- and long-term expenditure implications of the PEAP   Ã‚  Ã‚  Ã‚  Macroeconomic stability and the macroeconomic framework   Ã‚  Ã‚  Ã‚  The Medium-Term Expenditure FrameworkU sing the PAF to prioritise public expenditure Poverty priorities and the PAF Additionality Accountability of PAF resources The overall allocation of expenditures within the MTEF   Ã‚  Ã‚  Ã‚  Intermediate output targets in the medium-term Long-run targets and costings Long-run resource availability5. The Monitoring StrategyAnnex Table 1: Goals, targets and indicators in the PEAP 2000 Annex Table 2. 1. Uganda: Selected Economic and Financial Indicators, 1996/97–1999/2000 Annex Table 2. 2. Uganda: Fiscal Operations of the Central Government, 1996/97–2002/2003 Annex Table 2. . Uganda: Balance of Payments, 1996/97–2002/03 Annex Table 2. 4. Uganda: Monetary Survey, 2000–3 Annex Table 3: Summary of Medium-Term Expenditure Framework | Contents1. IntroductionThis paper is a synthesis of the main features of the Government of Uganda's Poverty Eradication Action Plan (PEAP). The PEAP has guided the formulation of government policy since its inception in 1997, and is currently being revised. Under this plan, Uganda is being transformed into a modern economy in which people in all sectors can participate in economic growth.This implies a number of conditions: * The economy requires structural transformation, including the modernisation of agriculture, the development of industries which build on demand and supply linkages from agriculture, and continued institutional development in the legal and financial sectors. * Poor people must be able to participate in this growth, both by expanding smallholder agriculture and by increasing employment in industry and services. * Economic growth must be sustainable, high quality and broadly based. The non-material aspects of poverty must be addressed; participatory studies have shown that insecurity, illness, isolation, and disempowerment are as important to the poor as low incomes. Uganda's Poverty Eradication Action Plan (PEAP) is established on four major pillars: * Creating a framework for economic g rowth and transformation * Ensuring good governance and security * Directly increasing the ability of the poor to raise their incomes * Directly increasing the quality of the life of the poor.The revision of the PEAP in 2000 draws on the progress made since 1997, including the development of sector-wide approaches, the participatory research carried out by the Uganda Participatory Poverty Assessment Project (UPPAP), the constraints identified in the Poverty Status Report, and the development of costings of public actions and monitorable indicators in key, poverty-oriented sectors. It will also place a greater emphasis than the 1997 document on the actions which promote private sector development and therefore contribute indirectly to poverty-reduction. The revised PEAP is Uganda's Comprehensive Development Framework.Uganda's planning frameworkThere have been a number of initiatives to strengthen the planning process in recent years. This includes major consultative exercises concern ing Uganda's long term goals and objectives, such as Vision 2025, describing national aspirations, and the 1997 Poverty Eradication Action Plan as a national planning framework to guide detailed medium term sector plans, district plans, and the budget process. In turn, detailed sector-wide plans and investment programmes have reached varying stages of completion, set within an overall medium term expenditure framework.A programme of strengthening district capacity to prepare medium term expenditure frameworks is also underway. The modern approach to planning involves ensuring that the right framework has been established to enable effective programming, implementation and monitoring. Chart 1 describes the flows and relationships between different plan/policy processes in Uganda. The most important point to note is that these elements interact in an ongoing process. Uganda's over-arching national planning document is the Poverty Eradication Action Plan, signalling poverty eradication as the fundamental goal of the Government.Chart 1 shows the relations between the PEAP and other plans. The PEAP is not a blueprint for sector activities. It provides a framework for the development of detailed sector plans and investment programmes. Implementation of the PEAP demands sector-wide programming to determine sector objectives, outputs and outcomes expected from sector expenditures, and the activities which the expenditures will fund in order to achieve the desired outputs and outcomes. Quick guide to planning processes|   |Vision 2025:| an overview of long term goals and aspirations by the year 2025|   | The PEAP:| the national planning framework on which to develop detailed sector strategies|   | Sector Planning:| technical specifications of sector priorities, disciplined by hard budget constraints|   | District Planning:| implementation plans for sector strategies based on local priorities / needs|   | MTEF:| annual, rolling 3 year expenditure planning, set ting out the medium term expenditure priorities and hard budget constraints against which sector plans can be developed and refined|   |District MTEF:| setting out the medium term expenditure priorities and hard budget constraints Against which district plans can be developed and refined|   | Annual Budget ; District Budgets:  Ã‚  Ã‚  | annual implementation of the three year planning framework|   | Donor; NGO; private sector:| participating and sharing information / ideas in developing sector plans and budgets|   | Participatory processes:| bottom-up participation of districts in the planning and monitoring process, as well as participatory poverty assessments, providing essential feedback on progress towards poverty eradication goals| Thus the 1997 PEAP has guided the preparation of detailed sector plans. Capacity constraints within line ministries, which have been a serious limitation in sector planning, are being overcome by support from our donor and NGO communities i n a spirit of partnership and teamwork. In recent years, major advances have been recorded in production of the Ten Year Road Sector Development Programme, the Education Strategic Investment Plan and the Health Sector Plan, and the Plan for the Modernisation of Agriculture. Also underway are plans for the energy sector and the justice sector.Eventually all sectors will be covered by up-to-date, resource constrained sector plans and investment programmes which focus on achieving the goals of the PEAP. In turn, the PEAP and the sector plans set the framework for preparation of district plans (although these are still at an early stage of development). Under Uganda's decentralised system of governance, the local authorities are responsible for determining the implementation plan for sector programmes based on local priorities. Involvement of communities in the planning framework is also being strengthened.Under the Uganda Participatory Poverty Assessment Project (UPPAP), the second pha se will include dissemination of the perspectives of the poor in order to help guide policy at both national and district levels, and there will be further work in nine pilot districts to enhance community-level participatory planning and monitoring capacities. It is important to note that the relationship between both the PEAP and sector plans, and between sector and district plans, and between district and lower local council plans, is an iterative one. The PEAP sets the framework for other plans, but is also a product of those plans.For example, the current PEAP revision reflects the policy statements made in various sector plans, and tries to balance the sector objectives within a national framework. In turn, revisions of sector plans should take note of national priorities and constraints as outlined in the PEAP in refining their own sector strategies. The National Planning Authority, according to its mandate in the Constitution, will have the role of ensuring that the differen t plans are consistent. The same principle applies to the relationship between sector and district plans.While medium term plans establish a policy framework and desired outputs and outcomes, they are meaningless unless disciplined by hard budget constraints. Therefore another critical element of the planning framework is the medium term expenditure framework (MTEF). Since 1992, MFPED has been developing an MTEF, which is presented to Cabinet as part of the annual â€Å"Budget Framework Paper† (BFP), covering three fiscal years. Preparation of the annual BFP includes detailed discussions with sector working groups each year to monitor performance of current programmes and projects.These discussions identify implementation bottlenecks, inefficiencies in existing operations, and potentially unsustainable imbalances in the size of the recurrent and development programmes. The discussions also take account of any upcoming policy initiatives in order to ensure that all new policie s are comprehensively costed to reveal the full extent of their fiscal implications, and in order to propose how the Government's expenditure programme can be adjusted in light of new policy priorities, both within and between sectors.The important point is that, in the medium term, public resources can be redeployed in accordance with changing strategic priorities; it only requires development of the capacity and willingness to reprioritise spending needs and reallocate expenditures in a disciplined way. More recently, there have been attempts to broaden the consultation of the BFP process by increased discussion with donors, especially on the sectoral priorities of Government expenditure and on the consistency of Government assumptions regarding external financing with actual donor financing plans.Steps are also being taken to involve civil society in the consultation process. An abbreviated version of the BFP (the version that goes to Cabinet before the expenditure allocations ar e approved by Cabinet) is published in the annual â€Å"Background to the Budget†, and a detailed summary of the composition of expenditure for all sectors for the three year MTEF is published as an appendix table in the Budget Speech document. In 1999, a start was made on extending the BFP process to the districts, when training workshops were organised for the local Governments.Technical expertise is being provided by the central ministries to help district administrations to prepare their own three year expenditure planning frameworks consistent with resource availability. Government hopes that in due course this capacity can be extended to lower level local councils. The final element of the planning framework is an assessment of the impact of plans and budgets on civil society and beneficiaries, shown at the bottom of Chart 1 as â€Å"civil society†.There are a variety of monitoring techniques, such as technical assessments of project/programme performance, statis tical surveys, and more participatory methods to complement the traditional household survey methods such as the Uganda Participatory Poverty Assessment Project, which is attempting to bring the voice of the poor into national, district, and lower level planning. The results of monitoring activities provide feedback at all levels of the planning system.The revision of the PEAPWhile the basic principles behind the 1997 PEAP remain valid, there have been significant developments since its preparation both in outcomes—such as the huge increase in educational enrolments—and in the preparation of sectoral plans and the information available about poverty. Hence, to remain relevant, the plan has to be revised. It is envisaged that the revision of the PEAP will be a regular process carried out every two years, drawing on the results of the Poverty Status Report which will also be prepared every two years.Preparation of the revised PEAP remains a highly participatory process. Government recognises that the planning system does not consist of decision-making by a single institution at the centre. Rather, the system involves the interaction of a number of processes within an overall framework. As such, the process is much more dynamic and responsive to changes in policy priorities and/or resource constraints. The involvement of a much larger number of agencies in the planning process makes it important that planning linkages are clearly specified and understood.Substantial effort is being made to improve the partnership process in Uganda. As mentioned above, participatory approaches have increasingly been adopted both for sector plan preparation and monitoring and appraisal exercises. In revising the PEAP we have summarised and consolidated the results of previous consultations and research findings. The revised PEAP builds on an ongoing process of consultation. An initial â€Å"discussion draft† was circulated to a wide range of stakeholders to sti mulate dialogue and debate.Later drafts incorporate the results of this wide consultation. In order to ensure reasonable levels of participation in preparation of the revised PEAP, the editorial team prepared a Participatory Action Plan. This includes consultations at the central government level as well as with local governments, with donors, with Parliamentarians, and with civil society, as well as the development of adequate feedback mechanisms to ensure that all stakeholders have contributed effectively to the drafting process.General consultative workshops: the revision process includes two major consultative meetings involving wide representation of stakeholders (politicians; ministries; donors; NGOs; private sector; civil society; urban and local authority representatives, media). The objective of these workshops is to review current drafts and to provide detailed comments on policy issues arising from the drafts. Regional meetings for district officials: MFPED, working with the Ministry of Local Government, has already undertaken some regional work to explain the PEAP, UPPAP findings and budget issues.District officials will be presented with drafts of the revised PEAP at a series of regional workshops. As mentioned above, the CSO Task Force will also be promoting discussion of PEAP related issues within districts and communities. Donor consultations: in addition to participation in the general consultative workshops, the current draft has been presented at the Donor Consultative Group meetings in March 2000. Political consultation: In addition to attendance at the general consultative workshops, another meeting for members of all Parliamentary sessional committees was held in February 2000.This will be followed by further briefing sessions for specific sessional committees on issues relevant to their sector. Feedback mechanisms: It is very important to ensure that there is adequate time for written responses and contributions. Drafts have been widely circulated for the consultative workshops in February and April. There will be active follow-up, especially at the district level, to ensure that written responses are received from every district and sector ministry.Building on existing consultative processes: Issues raised during the revision process will not only be followed up at the general consultative meetings, but also raised through existing consultative fora (such as the sector working groups for the budget framework process; NGO consultative meetings; and regular donor meetings). Contents2. National vision and overall goalsPoverty has many dimensions including low and highly variable levels of income and consumption, physical insecurity, poor health, low levels of education, disempowerment, a heavy burden of work or unemployment, and isolation (both social and geographical).Drawing on recent evidence (including household surveys and the Uganda Participatory Poverty Assessment Project), the PEAP highlights the many dimensi ons of poverty in the Ugandan context. It recognises the importance of increasing income to poor households, and places a high priority on eradicating income poverty. It also views ignorance as a particularly constraining feature of the lives of poor people, and is concerned to improve literacy and educational achievement among the population at large.Health is another central concern for the poor, and the Government has established clear goals for improving the health of Ugandans. It is essential that poor people have an effective voice in the design and implementation of public policy. The objective of the PEAP is to marshal public effort at improving these dimensions of household wellbeing. Reducing absolute income poverty:Income levels are low in Uganda, and large sections of its population are unable to buy the basic necessities of life—food, clothing, and shelter. Low incomes also lead to poor health and limited education. Consumption poverty levels are high.In 1997, 44 percent of the population was estimated to consume less than what is required to meet the basic needs of life. Low rates of economic growth, and the effects of civil disorder, are important historical factors causing poverty in Uganda. Incomes are also highly unequally distributed, which reduces the impact of economic growth on poverty reduction. At the level of the household, poverty is related to rural residence (specifically to living in the north or the east), to land shortage, to low levels of education, to being headed by a female widow or by someone old, and to limited access to markets.Unequal sharing of resources within the household reflects not only cultural factors but unequal access to education and physical assets such as land, in which women are disadvantaged. Poverty also reflects society-wide phenomena including insecurity, the quality of public services, the availability of productive employment, macroeconomic stability and the functioning of markets, health infor mation, and the technical information available throughout society. But there are clear signs of improvement: * The proportion of Ugandans in consumption poverty fell from 56 percent in 1992 to 44 percent in 1997. Average real household consumption rose by 17 percent over the period, and rose in every year (this is confirmed in the national accounts data). * The expenditures of the bottom 20 percent rose even more: those of the bottom 10 percent rose by 29 percent, and those of the of the next 10 percent by 23 percent over the period. * A major factor in the reduction of poverty was the benefit farmers gained from the increase in coffee prices, reflecting the combined effect of the boom in world coffee prices and the liberalisation policy, which passed the price increase on to farmers. There was no systematic trend in inequality in the 1990s. But although inequality is not definitely getting worse in Uganda, it would be desirable to reduce it. These data are encouraging: incomes are rising without a significant increase in inequality, and therefore poverty is falling. However, not all groups participated equally in the growth in incomes. Although poverty fell in all regions, average incomes grew faster in the regions which were initially better off. So although overall inequality did not increase, regional inequality increased significantly (Table 2. 1). Table 2. : Household consumption gains by region| | Region| Percentage of population in consumption poverty| Percentage growth in real consumption|    | 1992| 1997| 1992–1997| | Central| 45. 5| 27. 7| 21. 4| West| 52. 8| 42. 0| 15. 9| East| 59. 2| 54. 3| 11. 0| North| 71. 3| 58. 8| 14. 4| | The income group which benefited most dramatically was cash crop farmers, reflecting the increase in cash crop prices. Poverty in this group fell from 60 percent to 44 percent between 1992 and 1996 (Table 2. 2). Income poverty among food crop farmers remained largely unchanged (falling marginally from 64 percent to 62 percent).Table 2. 2 Household consumption gains by economic sector| | Sector of household head| Share of population (%)| Percentage of population in consumption poverty|    | 1992| 1996| 1992| 1996| | Food crop| 47. 2| 44. 2| 63. 7| 62. 2| Non-food cash crop| 23. 4| 26. 7| 60. 1| 43. 7| Manufacturing| 3. 7| 3. 3| 44. 8| 27. 4| Trade| 6. 7| 6. 9| 25. 9| 19. 4| Government services| 6. 8| 5. 5| 35. 0| 28. 0| Not working| 4. 3| 4. 9| 60. 2| 63. 4| | Participatory data from the UPPAP indicate that many communities consider that poverty is increasing. This probably reflects two differences from the household survey.First, the participatory assessment was confined to poor, mainly food-producing communities, which gained the least from recent improvements. And the perceptions of poor people covered in the UPPAP were probably based on a broader view of poverty, encompassing more than simply low income. The Government of Uganda considers that absolute poverty must be eradicated. It has set itself the objective of reducing the headcount of income poverty to 10 percent of the population by 2017. Raising educational achievement of UgandansThe PEAP aims to raise educational achievement of the Ugandan population, especially among children of poor households.The significance of education is that it increases incomes and economic growth, and it offers an intrinsic benefit in itself. In 1997, the policy of free education for four children in every family was introduced and primary enrolment increased enormously from 2. 6 million in 1996 to 6. 5 million currently. Almost three million children entered the schooling system and the gross enrolment rate, using school-based data, rose to 128 percent in 1997 and 145 percent in 1999. Participatory evidence clearly shows that this increase is greatly appreciated by poor people.These data show that the main issue in primary education is no longer increasing quantity, but maintaining quantity while enhancing quality. It is generall y agreed that the quality of education in Uganda declined seriously between the mid-1970s and the late 1980s, and the increased enrolment is now straining the system. While the 1998 National Integrity Survey found that 60 percent of parents were satisfied with the quality of their children's education, the UPPAP investigation found widespread concern with schooling quality among the poor communities contacted.This is borne out by more formal investigations of schooling quality. The heavily burdened primary schooling system cannot meet the immediate demands for classrooms, teachers, and teaching/learning materials. Educational policy thus faces two central challenges: first, how to keep the increased number of children in school: and secondly, how to ensure that quality is maintained and improved given the expansion in the system. Enrolment rates in secondary and tertiary education remain low, although they have increased in recent years.Total secondary enrolment rose from 336,022 in 1997 to 427,592 in 1999. The draft strategic plan for secondary education estimates that only 10 percent of the secondary school age population is in school and that only 6 percent of the poorest 25 percent complete secondary education whereas 22 percent of the best-off 25 percent do so. Whereas Uganda is now well ahead of most countries in Africa in primary education, it is behind the others in secondary education.Although current policy will be focussed on achieving sustainable universal primary education, the requirements of a growing modern economy will place increasing emphasis on secondary schooling, and such schooling is certain to figure prominently in future PEAP revisions. The Government of Uganda has achieved its objective of universal primary education. The challenge it now faces is to encourage children to remain in school, and to acquire relevant skills for adult life.This implies the following objectives: * Maintain universal primary school enrollment (including poor households) * Reduce drop out rates and raise completion rates * Raise the cognitive skills of primary school graduates (as reflected in results from the National Assessment of Progress in Education). Improving the health of the peopleLife expectancy in Uganda has been estimated at just 42 years in 1997 (World Development Indicators). This is exceptionally low, mainly because of the AIDS epidemic. Child mortality is high, though it fell significantly from 180 per thousand in 1989 to 147 in 1994.In addition to increasing mortality, illnesses such as AIDS and malaria incapacitate large numbers of people. Trends in AIDS incidence are presented in the Poverty Status Report; there is a marked fall in incidence in urban areas, where the range of prevalence rates in ante-natal clinic attenders in six urban centers fell from 12–28 percent in 1991 to 7–15 percent in 1997. In rural areas there is no clear trend. Illness is a dimension of poverty which affects all income groups in Uganda, although it affects the poor particularly badly.Health outcomes depend on at least six factors: incomes, education, information, health services, water supply and sanitation. Studies of household data in Uganda have shown that both education and specific information about the causes of illness significantly reduce child mortality. For instance, one study (using 1992 data) found that if a mother has good information about malaria and diarrhea, this reduces the under-five mortality of her children by 0. 045, compared with the overall mortality rate of 0. 18. The same study found that child mortality was much more strongly related to education than to incomes.Mothers in the top expenditure quartile had lost almost the same proportion of their children as mothers in the bottom expenditure quartile, but child mortality dropped at every level of maternal education and mothers with further education had only a quarter as high a rate of child mortality as mothers with no educatio n. More recent data suggests that the link between incomes and mortality has grown stronger (Table 2. 3). Between 1988 and 1995, while under-three mortality fell by 6 percentage points for the poorest 20 percent, it declined by almost 60 points for the richest quintile. Table 2. Under-three mortality by wealth quintile| | | 1988| 1995| | Poorest quintile| 188. 5| 182. 5| Second quintile| 163. 9| 154. 5| Third quintile| 184. 9| 168. 1| Fourth quintile| 180. 6| 134. 3| Richest quintile| 157. 6| 99. 7| | Source: Sahn et al (1999)| Adult mortality may be more powerfully affected than child mortality by income and access to curative services. The most commonly named consequence of poverty in the UPPAP study was ill health, and the third most commonly named was death. It may also be more powerfully affected by the presence of health services, especially for maternal mortality.In the case of AIDS, cultural factors interact with poverty. In some parts of the country, single women cannot get access to land; finding a partner then becomes a matter of survival and people in these circumstances take risks which they would otherwise avoid. A World Bank study has developed projections of under-five mortality in Uganda. Using international data, it has been shown that child mortality responds to the effects of technical progress in preventive and curative care over time, and to female education and income growth within the economy. Using relationships estimated using international data, the ollowing projections are derived: Table 2. 4: Projections of Child Mortality in Uganda, 2017| | | Child mortality in 1995:| 160. 2| | Child mortality in 2015:| | | assuming time trend alone assuming increased female education assuming female education and 3% per capita income growth assuming female education and 5% per capita income growth| 118. 9 117. 6 110. 2 85. 2| | | | These projections show that child mortality could be halved by the end of the period. However, there are three cavea ts: * the impact of female education may be underestimated, especially given UPE. AIDS will tend to increase child mortality more than these data suggest. * Most importantly, the best international performers—many of whom have been socialist countries such as China and Cuba—have achieved much faster improvements in health outcomes. It is important to recognize that energetic public action can produce very fast improvements in health even at low income levels, as the examples of China, Cuba and Sri Lanka show; Uganda's primary education enrolment, though not its health status, is now much better than most countries at its income level.The lessons suggested by these countries include the enormous importance of getting simple health messages out to the population, and the importance of community-level management using very cheap personnel sometimes known as `barefoot doctors'. The very strong emphasis on preventive health messages in the minimum package is an attempt to r eorientate the health system to maximize its effects on health outcomes. Improving the health of the Ugandan population is a priority objective of the Government of Uganda.The Health Sector Strategy sets targets of reducing child mortality from 147 to 103 per thousand, maternal mortality from 506 to 354 per 100,000, to reduce HIV prevalence by 35%, reducing the total fertility rate to 5. 4, and reducing stunting to 28% by 2004/5. Giving voice to poor communitiesPoor people suffer directly from being disempowered. Powerlessness, described as inability to affect things around one, was reflected in the findings of UPPAP. The National Integrity Survey also found that 40 percent of the users of public services had to pay bribes.Such experiences are not only materially impoverishing; they are also demoralising. More broadly, people experience frustration when they cannot perceive their influence over public policy. UPPAP reported, for instance, that poor people saw no effective mechanisms to hold service deliverers accountable. The Government of Uganda aims to implement further administrative and political reforms which will increase poor people's control over their own lives and the policies and services which affect them. Contents3.The Poverty Eradication StrategyThe overall poverty eradication strategy is based on the following principles: * The public sector's role is to intervene in areas where markets function poorly or would produce very inequitable outcomes. * Where the public sector intervenes, it should use the most cost-effective methods, including the use of NGOs for service delivery where appropriate. * Poverty-eradication is a partnership and should involve the closest possible integration of the efforts of government with its development partners. All government policies should reflect the importance of distributional considerations, of gender, of children's rights, and of environmental impacts. * Each area of public action will be guided by the formu lation of desired outcomes and the designs of inputs and outputs to promote them. Strategic public action for poverty eradication is established on four pillars: * creating a framework for economic growth and transformation; * good governance and security; * actions which directly increase the ability of the poor to raise their incomes; * actions which directly improve the quality of life of the poor.It is important to note that these four elements interact. For instance, although primary education is discussed under `quality of life', it also has implications for all the other three goals. The distinction between the goals helps to focus attention on the actions which most directly affect poverty, but the interactions between the objectives need to be borne in mind. Creating a framework for economic growth and transformation. Economic growth and employment-generation are necessary conditions for poverty-eradication.The PEAP must be based on an understanding of the growth potential of the Ugandan economy, and of the public interventions needed to achieve it. .Work at Uganda's Economic Policy Research Centre has projected the growth of incomes and investment over the next twenty years. The EPRC's model has three main components; an investment function, a balance-of-payments constraint, and a production function. Economic growth in the model is driven by three main factors; the accumulation of human and physical capital, and the shift of labour from agriculture to manufacturing, in which it is assumed to be more productive.Estimates of the coefficients are derived from a sixteen-country panel data set. The projections for Uganda include a low-case, based on existing trends, giving 5. 5–6. 5 percent annual growth in GDP over the period (giving a GDP per capita of $550 in constant prices in 2020). They also provide a high-case, based on an increase in the productivity of aid and the diversification of the productive structure. This yields 7–8 percent per annum growth, giving a GDP per capita of $700 in 2020. This model therefore gives potential annual per capita GDP growth of between 2. percent and 4 percent. A very recent study at the World Bank takes a larger cross section to explain why growth rates vary across countries, and focuses more on institutional determinants. It identifies a number of factors which constrain growth, and assesses by how much economic growth could be raised if Uganda could close the gap in these factors compared with average values for developing countries (controlling for income levels). Some factors (such as trade openness and macroeconomic stability) are already better than average, and cannot yield higher future growth.Uganda must maintain the good performance of these indicators. But others—closing the gap in educational attainment, deepening financial institutions, and improving property and contract rights—can yield significant gains. The study estimates such gains could produce an additional GDP annual growth per capita of 1. 7 percentage points. Mean per capita growth of 3. 2 percent per annum (which is what was achieved in the 1990s) could be raised to around 4. 9 percent (assuming no deterioration in the external terms of trade).This translates into a GDP growth rate of 7. 8 percent per annum. These studies show that GDP growth of the order of 7 percent per annum is feasible over the longer term in Uganda. But such economic growth will not be automatic. It will call for public action today to build the institutions needed for higher growth. Economic growth in Uganda requires a framework within which the private sector can expand. The first essential element is macroeconomic stability. Without this, economic growth will not be sustainable.The revised PEAP therefore includes a commitment to maintain macroeconomic discipline which has underpinned the fast economic growth of recent years. The second key element is setting appropriate macroeconomic incentive s. This involves economic openness, which encourages exports and labor-intensive investments. The future for Ugandan industry is not reliance on a wall of high tariff protection—which encourages capital-intensive investment which does little for employment—but open competition in a market which is being expanded by rising incomes from agricultural modernisation.Thirdly, the framework for economic development also includes the equitable and efficient collection and use of public resources. On the revenue side, independent research has shown that recent tax reforms, including the introduction of VAT have made the incidence of taxes more progressive. Local taxation, however, may need review in order to make it more progressive. The use of the savings made available by external debt relief for poverty-reducing purposes and the development of a sound strategy for external borrowing are essential.On the expenditure side, the Poverty Action Fund has been used to reallocate ex penditures to directly poverty-reducing services – primary education, primary health, agricultural extension, feeder roads. Equalisation grants are gradually being introduced; these are designed to make the delivery of services more equals across the country. The aim is that a poor woman in a remote rural area should be able to demand the same standard of service from the public sector as a man in the most affluent urban setting. The budgetary reform under the MTEF is central to implementing the PEAP.Finally, in order to promote economic transformation, the constraints on private sector competitiveness need to be removed. Surveys of business people in Uganda have shown that they face severe constraints on their operations. Infrastructure is a major constraint; firms' experience of power cuts significantly reduces their investment, and the development of internal markets is impeded by the limitations of the road network. Hence the sector-wide transport strategy and the ongoing process of utility reform are key.Another constraint is the difficulty that business people experience in enforcing contracts; this will be addressed by the programme of commercial justice reform which the government is beginning. The weakness of the financial sector is also a serious constraint. Reform of these sectors is essential for the development of the private sector. This is a poverty issue, because the expansion of formal employment is a central part of the strategy. A crucial component of the PEAP is accelerating economic growth. The actions outlined above can be expected to raise GDP growth performance to a potential as high as almost 5 percent per capita per year.Good governance and securityGood governance is increasingly recognised as a prerequisite to economic growth and development. In Uganda, consultations with the poor have shown that insecurity is among their most pressing concerns. Work by the Human Rights Commission, the Law and Order Sector Working Group and th e Governance Action Plan project has identified the main priority areas in this sector. Conflict resolution and effective support to conflict-afflicted areas are essential. Armed conflict has been a decisive factor in the impoverishment of the North and the East.In 1999 the internally displaced population of Uganda is estimated at 622,000, and in addition insecurity affects many people who are not actually displaced. So the successful resolution of conflicts is a necessary part of poverty-eradication. The democratisation of Uganda has been pursued in a context of decentralisation. The process involves the transfer of responsibilities to district level. Participatory work has shown that the most highly appreciated level is the Local Council 1 or Village Council (LC1), the level which is closest to the people.The implications of decentralisation for ministries of central government have been reflected in the government restructuring, but the extent to which they are now ready to fulfi l their new role needs to be assessed. Good governance involves making public expenditure transparent and efficient. Many reforms have been undertaken to make it harder to misuse public funds with impunity, including the establishment of the Ministry of Ethics and Integrity and the design of a new regulatory structure for procurement. Service delivery on the ground urgently needs improvement, as various surveys have shown.This is to be addressed by the introduction of results-orientated management, by pay reform designed to increase and simplify public sector remuneration, and by strengthening bottom-up accountability; communities must be able to hold service deliverers accountable through the Village Councils. Law and order is being addressed by the introduction of a sector-wide approach in which reforms proposed for the criminal justice sector will be costed. The poor reputation of the police needs to be addressed by an improvement in service delivery.The relatively good reputatio ns of LDUs and LC courts can be built upon. Public information is central to good governance and innovative methods of disseminating information should be explored by inter-sectoral cooperation. The special needs of the disabled require a community-based approach which deserves priority. Disaster management, which includes the handling of drought, floods, earthquakes and conflict, requires both preparedness and response; the recently established Ministry within the Prime Minister's Office has prepared a national strategy.Actions which directly increase the ability of the poor to raise their incomesRecent empirical work (mentioned above) has established that GDP growth rates of over 7 percent per annum are feasible for Uganda, providing the needed public actions are taken. What does such growth mean for household income and poverty? The Government has prepared projections for GDP growth and other key macroeconomic variables. The model forecasts real GDP and real per capita private co nsumption up to fiscal year 2019/20, on the basis of a national accounts format.In these scenarios private incomes grow less fast than Government income. As a result, private consumption growth is slower than GDP growth. In real terms, consumption per capita grows by 3. 2 percent per annum for the high projection and 2. 5 percent per annum for the low one. How much poverty reduction are such consumption growth rates likely to yield? Taking the structure and distribution of income (measured by household consumption) as given in the 1997 Poverty Monitoring Survey, an assessment can be made of the effect of such growth on income poverty.If we assume that every Ugandan household experiences per capita income growth of 3. 3 percent per annum, the income poverty headcount would fall to 10 percent by 2017. The MOFEP higher growth scenario (a growth of household consumption of 6. 2 percent per annum, or 3. 3 percent in per capita terms) is therefore consistent with the poverty goal of the P EAP, so long as such growth is distributionally neutral (all households benefit proportionately). Not all sectors, however, will experience such high growth. Taking past experience as a guide, a growth rate of 6. percent in aggregate consumption might involve agricultural incomes growing at only 4. 7 percent per annum (with services and manufacturing growth being respectively 7. 9 percent and 12. 4 percent). If households are locked in their sectors of employment (as reported in the 1997 household survey), those employed in agriculture would experience slower income growth. We estimate that in this limiting case, headcount poverty would only fall to 22 percent, even if aggregate household income growth were 6. 2 percent per annum. Low agricultural growth constrains the poverty reducing impact of economic growth.These conditional projections of potential poverty reduction under the Gvovernment's assumptions for economic growth highlight the need for more targeted interventions, the e ffect of which would be to accelerate the incomes of the poor directly. Two main lessons emerge: first, poverty reduction calls for higher agricultural growth rates; and non-farm employment must be increased in the rural areas where most poor people live. Most Ugandans are self-employed, mainly in agriculture. This gives the Plan for the Modernisation of Agriculture a central role in poverty-eradication.Despite the constraints of limited technology and market access, the potential of raising agricultural incomes is considerable. The PMA identifies six core areas for public action in agriculture: research and technology, advisory services, education for agriculture, access to rural finance, access to markets, and sustainable natural resource utilisation and management. Employment outside agriculture can be promoted by microfinance, advisory services, and vocational training. Feeder roads remain a central priority as in the 1997 PEAP, since when maintenance expenditure has tripled.Lab our-intensive methods have been found to be financially cheaper than other methods of road-building and will contribute to employment generation. Research on land shows considerable inequality, often resulting from administrative and political factors more than the operation of the market. The Land Act is designed to strengthen the land rights of the poor. Women's land rights need to be strengthened further; public sensitisation for the purpose of the Land Act is needed: a cost-effective structure for land administration is needed; and the Land Fund needs to be operationalised, targeting the landless poor.The restocking programme for rural livestock has the potential to reduce poverty by restoring economically valuable assets, provided mechanisms are identified to target the poor. The Government is establishing a new regulatory and supervisory structure for microfinance in order to increase poor people's access to financial services. The Government has withdrawn from the provision o f capital for credit but will still provide support for capacity-building. Publicly supported research is coordinated by NARO. Research is to be decentralised, and stakeholders are to be involved.The appropriate mix between national and international research needs consideration. The potential benefits of publicly provided advisory services vastly outweigh their costs. Strategy is now being reviewed. The advisory service must address issues relevant to poor farmers, using ideas developed by NGOs for low-input technologies which the poor can afford. The services need to address productivity-enhancing techniques for farmers at different levels of resources, drought-resistant crops where needed, nutritional issues, marketing, storage and processing, and soil-conservation.Livestock, fisheries and agroforestry will also be covered by the advisory services. The management of markets is a private sector role under the PMA. The public sector has a role in ensuring that market access is affo rdable for vendors, in improving access to market information throughout the country, and in formulating policy on genetic modification and on organic farming. Sustainable resource use will be promoted by raising awareness, including the encouragement of communal initiatives to protect common property resources.Forestry needs to be promoted by a mixture of public protection and investment in private forests. Valley dam schemes will be reviewed; this is an important priority for addressing the poverty of the Karimojong and the insecurity associated with cattle-rustling. Energy for the poor will be promoted by encouraging the use of more efficient cooking technologies and by smart subsidies for rural electrification, which will encourage entrepreneurs to invest in power infrastructure in rural growth centres.This will make it easier for the rural poor to have their output processed, increasing their effective access to the market; it will also enable more households to gain access to electricity in their homes. Actions which directly improve the quality of life of the poorHuman development outcomes in Uganda have been transformed by the introduction of free primary education for four children in each family, which has lead to a massive increase in enrolment. Primary education is a central element of the PEAP. Now that quantity has increased so much, quality is critical.Challenges include the implementation of low-cost classroom construction and the management of the gap between teachers and classrooms including the use of double shifts where appropriate, measures for bottom-up accountability, and the possibility of using school gardens to educate children about agriculture while also providing some food. In secondary education, a strategy is in draft. Targeting gifted children from poor backgrounds is a poverty issue. Health care is being coordinated by the new health strategic plan. At the heart of this is the minimum health package.Service delivery is being im proved by a number of mechanisms including better remuneration and training, better infrastructure, and better accountability to consumers through village health committees. The pro-poor implementation of cost-recovery will require the successful identification of targeting mechanisms, perhaps geographically based. AIDS and population growth raise cross-cutting issues. Water and sanitation are being supported by major public interventions, with communities paying a small proportion of the investment costs and being responsible for the maintenance of the facilities.Community sensitisation on water-borne disease and on the need for maintenance is therefore critical. Adult literacy is likely to be made an element of PAF from this year; its benefits are potentially very considerable, as literacy has been directly found to increase agricultural productivity and evidence suggests it will also influence health outcomes. Housing is a private sector responsibility, but the state can encourag e the availability of low-cost housing. Contents4.Macroeconomic stability, medium- and long-term expenditure implications of the PEAPMacroeconomic stability and the macroeconomic frameworkIn the medium term (three years), Government's strategy for fighting poverty is reflected in the Medium Term Expenditure Framework (MTEF) and the expenditure priorities which are incorporated into the MTEF. The MTEF is itself fully integrated into a macroeconomic framework which is designed to ensure low inflation of no more than 5% and to support rapid broad based real GDP growth of 7% per annum. In the first year of the MTEF, 2000/01, inflation may be higher and growth lower than the medium term targets because of the lagged impact of the external terms of trade shock which Uganda suffered in 1999/2000). The exchange rate will continue to be market determined, with the Bank of Uganda intervening only to dampen excessive volatility in the exchange rate and to maintain net international reserves at a level which is consistent with the targets in the PRGF programme (these targets will be based on the objective of maintaining gross foreign reserves at a minimum of ive months of imports of goods and non factor services). Macroeconomic policy will be accompanied by a deepening of structural reforms in key areas including the banking and financial system, public utilities and the transport infrastructure, which are aimed at removing key constraints to private sector growth, and reforms to improve the efficiency and quality of public services. The key linkages between the MTEF and the macroeconomic framework are via the domestic borrowing requirement and the projected net inflows of external financing.The MTEF is consistent with both the levels of donor support projected over the medium term, relatively conservative projections of domestic revenue mobilisation and domestic bank borrowing which is consistent with the monetary objectives discussed in the next paragraph. The increased expenditures on programmes and projects specifically targeted on poverty reduction (for example, expenditures under the Poverty Action Fund (PAF) are projected to increase from 2. 9% of GDP in 1998/99 to 4. 6% of GDP in 2000/01) are fully consistent with the Government's macroeconomic objectives.Increased expenditures on the PAF will be funded by increased donor support, including debt relief made available under the enhanced HIPC initiative, and by restraint in the growth of non priority expenditures. The overall fiscal deficit, excluding grants, is projected to rise from the programmed 8. 1% of GDP in 1999/2000 to 9. 7% of GDP in 2000/01, before declining to 8. 7% and 8. 2% of GDP in 2001/02 and 2002/03 respectively. Donor support, net of external amortisation, is projected at 10. 4%, 10. 1% and 9. % of GDP respectively in 2000/01, 2001/02 and 2002/03, and will therefore more than cover the projected fiscal deficits, allowing Government to accumulate savings with the domestic ban king system and the non bank private sector. Annex Table 2. 1 refers. The medium term monetary objectives are to maintain a rate of growth of broad money (M2) of 15% per annum which is required to hold core inflation (which excludes food crop and fuel prices) to no more than 5% per annum. This rate of money supply growth is consistent with the projected increase in money demand given projected growth of nominal GDP (averaging 12. % per annum) and a decline in the velocity of circulation of circulation of an average of 2. 2% per annum. Private sector credit is projected to expand by 15% per annum in nominal terms. This will allow private sector credit to gradually increase as a share of GDP. The growth in the net foreign assets of the Bank of Uganda will be determined primarily by the objective of maintaining gross foreign reserves at a minimum of five months of imports. Consistent with these objectives, Government is projected to accumulate savings in the domestic banking system of Shs 14 billion (0. 14% of GDP) in 2000/01, Shs 89 billion (0. 1% of GDP) in 2001/02 and Shs 95 billion (0. 77% of GDP) in 2002/03. Annex Table 2. 4 refers. The trade deficit (denominated in dollars) is projected to widen in 2000/01 because of the impact of the external terms of trade shock, which will depress export earnings. However the increase in the trade deficit will be largely offset by the projected rise in official and private transfers. As a percentage of GDP, the current account deficit (including transfers and FDI) will rise from the outturn of 4. 1% in 1998/99 to a projected 4. 6% of GDP in 2000/01, before declining to 3. 8% and 3. % of GDP in the following two years. The capital account is projected to remain in surplus, which together with the debt relief provided under the HIPC and enhanced HIPC initiatives, will enable the Bank of Uganda to accumulate net international reserves of $58 million in 2000/01, $108 million in 2001/02, and $116 million in 2002/03. This is s ufficient to maintain gross reserves at the target level of five months of imports of goods and non factor services. Annex Table 2. 3 refers. Annex Table 2. 1 summarises projected investment and savings. Public investment is projected at 7. 4% of GDP in 1999/2000 and 7. %, 7. 3% and 7. 0% in the next three years. Public savings are projected at 5. 1% of GDP in 1999/2000 and 5. 0%, 5. 0% and 4. 7% in the next three years. Private investment is projected at 10. 3% of GDP in 1999/2000, rising to 10. 5%, 12. 8% and 12. 9% in the next three years. Finally, private savings are projected to fall to 8. 1% of GDP in 1999/2000, recovering to 8. 7%, 11. 2% and 11. 5% in the next three years. The Medium-Term Expenditure FrameworkThose aspects of the PEAP which have implications for public expenditure will be implemented through the medium-term expenditure framework.This framework is presented to Cabinet as part of the annual â€Å"Budget Framework Paper (BFP)†, covering three fiscal year s. The objective of the MTEF is the design of all public expenditure by a clear analysis of the link between inputs, outputs and outcomes, in a framework which ensures consistency of sectoral expenditure levels with the overall resource constraint in order to ensure macroeconomic stability and to maximise the efficiency of public expenditure in attaining predetermined utcomes. Ultimately, these medium-term objectives need to be consistent with the longer-term objectives defined by the PEAP; so the PEAP will be used to guide reallocations of expenditure. The sectoral implications of the PEAP objectives are reflected in the design of sectoral strategies which in turn guide the expenditure allocations made each year under the MTEF. The MTEF is intended to guide all public expenditure including the use of resources committed by donors.For this reason, the Government is introducing a sector-wide approach wherever feasible, under which government and donors contribute to a common pool of resources used to achieve the sectoral objectives. The flexibility which this arrangement allows is essential to the efficient use of public expenditure,. because only in a sector-wide approach can the overall implications of a national programme within each sector be considered, and because a sector-wide approach can reduce duplications of effort by different projects and divergences of cost structure between projects and other public activities.Using the PAF to prioritise public expenditureThe PEAP of 1997 drew particular attention to the need for increased expenditure on the delivery of those services which directly benefit the poor. It was recognised that in Uganda, as in most other countries, there could be a tendency to neglect the interests of the poor unless a conscious effort was made; this is one implication of the observation that powerlessness is one aspect of poverty. Since 1997, the institution of the Poverty Action Fund has been used to achieve the planned reallocatio ns.The PAF has three essential elements for this objective. First, no expenditure is included in PAF unless its direct poverty benefits are clearly demonstrated. Secondly, the use of funds in the PAF is subject to particularly stringent monitoring procedures in which civil society actively participates. Thirdly, the use of funds for PAF activities is clearly additional to the levels achieved in the 1997/8 budget. Most of the areas included in the PAF consist of service delivery which directly benefits poor people, rather than administration.In order to achieve the increase in spending on service delivery and on infrastructure, it is necessary to keep administration lean. Government will continue to endeavour to make its administrative elements as lean as possible and to avoid the proliferation of administrative structures which can impose serious fiscal costs. Poverty priorities and the PAF The PAF (summarised in Table 4. 1) includes the most high-priority public expenditures from t he poverty-eradication perspective.Inclusion of a particular sector or programme in the PAF is justified by the high economic and/or social returns to the form of expenditure, by the fact that a substantial proportion of the benefits of expenditure in that area are received by the poor, and by the priority which participatory work has shown the poor themselves attach to that area. Areas already included in the PAF include rural roads, agricultural extension, primary health, primary education, water supply, and equalisation grants whose purpose (defined in the Constitution) is to make the quality of service del