Friday, January 24, 2020

Flannery O8217Conner and Grotesque Characters :: essays papers

Flannery O8217Conner and Grotesque Characters Flannery O’Conner and Grotesque Characters One of the most interesting characteristics of Flannery O’Conners writing is her penchant for creating characters with physical or mental disabilities. Though critics sometimes unkindly labeled her a maker of grotesques, this talent for creating flawed characters served her well. In fact, though termed grotesque, O’Conners use of vivid visual imagery when describing people and their shortcomings is the technique that makes her work most realistic. O’Conner herself once remarked that â€Å"anything that comes out of the South is going to be called grotesque by the Northern reader, unless it is grotesque, in which case it will be called realistic.† In O’Conners â€Å"The Life You Save May Be Your Own† the villain is a one armed hobo named Tom T. Shiftlet. Using his gift of gab and the promise of â€Å"fixing the place up.† He manages to take up on the remote farm of an old woman named Lucynell Crater and her mentally retarded and completely deaf daughter â€Å"Lucynell Crater†. The old woman quickly decides that despite his handicap she would like to make Tom her son in law. His goal soon became, fix up the old car he was sleeping in and hightail it out of there with the car and some of the old womans money in his pocket. On the pretense that he would need it for a honeymoon trip, he convinces the old woman to fix the car and give him some cash. The story ends with him marrying the retarded daughter, leaving with her on a honeymoon trip, then abandoning her in a rundown diner on the side of the road. â€Å"Good Country People† is a story about Joy Hopewell, a very well educated young woman living in the rural south. Joy lost a leg in a hunting accident when she was ten and since then had been forced to wear a wooden replacement. She also had a weak heart and it was this affliction that forced her to remain amongst these â€Å"good country people† whom she considered to be intellectual inferiors. Though she had great confidence in her intelligence she had very little self-esteem. Joys’ handicap made her feel ugly, so ugly that much to her mothers’ dismay, she had her name legally changed to the ugliest one she could think of, Hulga. One day a traveling bible salesman named Manley Pointer made a sales call and ended up having dinner with the family.

Thursday, January 16, 2020

The Impact of Donor Funding on Nra- Sierra Leone

INTRODUCTION The act of the National Revenue Authority came into being on 13 September 2002. The National Revenue Authority has a mandate to administer and collect all taxes, revenues and all penalties as stated in the NRA act. The purpose of the National Revenue Authority is to serve as a central body for the collection and assessment of national revenue.The implementation procedures and policies by the National Revenue Authority will ensure that revenues are collected efficiently by enforcing specified laws through the provision of robust administration. However, the capacity of the NRA was inadequate to efficiently perform its mandates and mobilize the revenue needed for the socio-economic development. Against this background, several donor organizations including Dfid opted to support the capacity building drive of the NRA.This study focuses on Dfid as one of the major donors supporting the NRA. I will attempt to analyze the impact of Dfid intervention in NRA, with specific focus on staff capacity and revenue mobilization. IMPACT OF DONOR FUNDING ON THE OPERATION OF NATIONAL RENVENUE AUTHORITY With Dfid funding in July 2009, to strengthen the performance of NRA through ensuring compliance with international trade agreements, improving business processes and developing staff capabilities.Crown Agents was contracted to provide technical assistance to the National Revenue Authority (NRA) in the Modernization Plan to target a benchmark wherein the institution (NRA) transforms into modern and effective medium through which to secure vital state revenues and to ensure that the newly implemented Goods and Services Tax (GST) is viable and robust wherein NRA will have in place effective compliance management procedures. This reform program has designed to deliver efficient and equitable customs and tax administration procedures to target international practice.Through its continuing support program to NRA, the Department for International Development (Dfid) has pled ge its assurance to achieve the overarching poverty alleviation and the reduction of dependency on foreign aid through the effective collection of revenue which has gradually increase domestic revenue to build the nation from 65% dependency on foreign donors in 2000 to 40% in 2010. The modernization program carried out by crown agent sponsored by Dfid encompassing the following areas: ?Integrated Revenue Management Program- This area focuses on Customs Modernization, Administrative Reform on Domestic Taxes, and the Implementation of Goods and Services Tax (GST). It also looks at the review of laws, procedures and structures to bring them in line with International best practice and to improve NRA's revenue collection base. This modernization component will involve capacity building in improving taxpayers audit and compliance management and assist in the establishment of a new Domestic Taxes Department that will merge GST and Direct Tax operations. Human Resource and Institutional De velopment Program- This modernization program is aimed at developing the human and institutional resource base of NRA by equipping it with modern performance management systems and procedures. Information systems should be enhanced under this program, change management strategies and improved monitoring and evaluation systems throughout the organization. ? Taxpayer Information and Educational Program- This modernization program is aimed at changing the taxpaying culture in Sierra Leone through better information to the public and by assisting individual taxpayers to understand their tax obligations. Consolidation of the Strategic Management Program- This modernization program focuses on the development of the NRA's Strategic Management capacity and institutional footprint with international procedures and policies. Having gone through this modernization program, Dfid contracted another agency known as United Nations Conference on Trade and Development (UNCTAD) in the provision of AS YCUDA to: ? Abolish the bureaucracy and administrative hard work for both the business community and NRA. ? Reduce the time used in processing and clearing of imported consignments under the previous manual system. Reduce revenue leakages and increases the collection of revenue ? Create transparency in the Customs administration of imports and exports departments in Sierra Leone. ? Assists the Customs Officers in providing consistent, fair and equitable treatment of all traders in applying the legal and regulatory framework ? Create equality and fairness among traders about response service and obligations. ANALYSIS ON THE IMPACT OF DONOR FUNDING ON THE OPERATION OF NATIONAL RENVENUE AUTHORITY Having looked at the impact of donor funding on the operations of National Revenue Authority (NRA).Their involvement in developmental activities in strengthening the performance of NRA through ensuring compliance with international trade agreements is far yet to be achieved base on the moderni zation plan, but having said this, progress is on the way which has created an impact on the operations of the institution. Analyzing further, as to what the donor funds have done in the operation of National Revenue Authority may be highlighted below. ? Enable senior management to focus on the â€Å"strategic† issues, which will inevitably arise within individual Program and the overall Plan itself, leaving tactical decisions to middle managers. Minimize leakage and other revenue losses by reducing discretion, curbing smuggling, and instituting systems and control. ? Increase revenue collection by improving on the efficiency of the current revenue administration and then expand the revenue base by tapping into new taxpayers, facilitate trade, take advantage of opportunities and deal with challenges in the revenue administration environment. ? Reduce existing arrears to 5% using persuasion where necessary or litigation ? Improved and enhanced tax administration by computeriza tion of operational and administration system. Develop and implement a robust monitoring and evaluation system ? Effectively monitor and control bonded warehouses to ensure compliance with laws and regulations, and verify inventories and internal controls on a quarterly basis. National Revenue Authority benefiting from donor partners has created an impetus on its operations. Therefore, having implemented all the modernization plans will help NRA to increase their revenue collection base by strengthening the capacity of staffs.The introduction of GST under the integrated management program as one of the modernization plan has help NRA to increase the Domestic Revenue which has reduced the dependency of foreign donors in our economy. The launching of ASYCUDA will reduce the bureaucratic and administrative work on both NRA and the community in reducing the time spent on processing and clearing of imported consignments under the previous manual system. ASYCUDA will reduce revenue leakag es and increase revenue collection and transparency in the Customs administration of imports and exports departments in Sierra Leone.CONCLUSION Donor funding has increasingly affected the operation of National Revenue Authority in diverse ways and as a result, to that, revenue generation has increase tremendously, which has reduced the dependency on foreign donors. Modernization plan is a funded program by Dfid but contracted Crown Agent in the implementation of the plans and they further contracted UNCTAD in the provision of ASYCUDA in reducing revenue leakages and the increases revenue base. It further reduced the bureaucratic and administrative work on both NRA and the community. References: Revenue and tax Policy Unit- MOFED Modernization Unit- NRA Website

Wednesday, January 8, 2020

Top 10 Tech Tools for Grades K-5

For many of us, its hard to keep up-to-date with the all of the latest tech toolsthat teachers are using in their classrooms. But, this ever-changing technology is changing the way students learn and the way that teachers teach. Here are the top 10 tech tools to try in your classroom. 1. Classroom Website A classroom website is a great way to keep connected with your students and parents. While it may take some time to set up, it also has some great benefits. It keeps you organized, it saves you time, it allows you to stay connected with parents, it helps students develop their technological skills, and thats just to name a few!   2. Digital Note-Taking Fourth and fifth graders will love the opportunity to take their notes digitally. Students can get creative and take notes that best suites their learning style. They can draw pictures, take pictures, type in whichever way works for them. They can also be easily shared and children and you will never have to hear the excuse that they lost their notes because they are always accessible. 3. Digital Portfolio Students can have access to all of their work in one place. This can be via the cloud or the schools server, whichever you prefer. This will allow you, as well as your students to access it from anywhere that they desire, school, home, a friends house, etc. Its changing the way student portfolios are, and teachers are loving them. 4. Email Email has been around for quite some time now, but it is still a tech tool that is utilized daily. Its a powerful tool that helps with communication and children as young as second grade can use it. 5.   Dropbox Dropbox is a digital way of being able to review documents (assignments) and grading them. You can access it from any device with WiFi, and students can submit there homework to you through the app. It would be a great app for a paperless classroom setting. 6. Google Apps Many classrooms have been using Google apps. This is a free application that gives you access to basic tools like drawing, spreadsheets, and word processing. It also has features where students can have a digital portfolio. 7. Journals Most elementary school classrooms have students journal. Two great digital tools are  My Journal  and  Penzu.These sites are a great alternative to the basic handwritten journals that most students use. 8. Online Quizzes Online quizzes have become quite popular among elementary school classrooms. Sites like Kahoot and Mind-n-Mettle are among the favorites, along with digital flash card programs like  Quizlet  and  Study Blue. 9. Social Media Social media is much more than just posting about what food you just ate. It has the power to connect you with other teachers, and help your students learn and connect with their peers. Websites such as ePals, Edmodo and Skype connects students with other classrooms all across the nation and world. Students get to learn different languages and understand other cultures. Teachers can use websites such as Schoology and Pinterest, where teachers can connect with fellow educators and share lesson plans and teaching materials. Social media can be a very powerful tool in education for you, as well as your students. 10. Video Conference Long gone are the days that parents say that they can not make it to a conference. Technology has made it so easy for us, that now (even if you are in another state) will have no excuse to miss a parent/teacher conference again. All parents have to do is use their Face-time on their Smartphone or get sent a link via the internet to virtually meet online. Face-to-face conferencing may soon be coming to end.