Effectiveness and efficiency of Value Added Tax (VAT) system in Bangladesh Essay Example for Free

Effectiveness and efficiency of Value Added Tax (VAT) system in Bangladesh Essay 1.1 Background Bangladesh introduced the Value Added Tax (VAT) in 1991 by replacing the age-old excise duty on the domestically produced goods and services and sales tax at the importation stage. The study of the practice and problems of the VAT in different countries shows that the VAT has been introduced not only because of its revenue raising potentials but also because of its simplicity, effectiveness and efficiency, transparency, equity, and progressiveness all of which complement the establishment of good governance. 1.2 Rationale of the study/problem definition The revenue-GDP ratio in Bangladesh is one of the lowest (8. 5%) in the world. Of all the tax revenues, VAT at present is the single largest contributor to GDP. It has been found that VAT funds the government expenditure more than any other tax. In the very first year of its introduction, VAT yielded a reve25.43% more than the previous year. Starting from 3190 crore taka in FY 1991-92, VAT yielded 28,657 crore taka in FY 2008-09.VAT now accounts for 4.3% of GDP while the total contribution of tax revenue to GDP is 8.36%. But still different stake holders raise the questions of efficiency and effectiveness of the VAT system in Bangladesh. By efficiency and effectiveness we mean â€Å"processes and institutions to produce results that meet the needs of society (effectiveness) while making the best use of resources at their disposal (efficiency).† No such study has so far been undertaken. 1.3 Objectives of the study The objectives of the study are: i. To examine to what extent VAT system is efficient in raising revenue by making the use of its resources as compared to the tax system that it had replaced ii. To examine the extent of the enforcement of principles of effectiveness and efficiency as embodied in the VAT legalization iii. To identify to what extent the stakeholders namely the taxpayers and consumers view VAT as an effective and efficient tax system iv. To find recommendations and suggestions for improving the VAT system as an efficient and effective tax system 1.4 Methodology i. Source of data: Mainly secondary data- published VAT legislations and statistics from the National Board of Revenue (NBR) as well as from Bureau of Statistics will be used. For assessing the stakeholders’ perception of Bangladesh VAT as regards its efficiency and effectiveness primary data will be gathered from Bangladeshi stakeholders like the taxpayers and general consumers. ii. Sampling Based on the target population, probability sampling (stratified sampling) will be used. iii. Sample size The total sample size will be 100 (by choosing some strata (e.g. from consumers, from taxpayers, from the high dense and convenience place). Of them, 50% will be from the taxpayers segment and the remaining 50% from general consumers. iv. Questionnaire Two set of structured questionnaire with fixed alternative questions including simple dichotomy. determinant choice, frequency determination will be prepared for the target respondents for collecting primary data- one set for the general consumers and the other for the taxpaying business representatives. In order to ensure the accuracy and relevancy of data, questions will be in Bangla. Questionnaire will be pre-tested before putting into use. v. Data Collection Researchers (members of the group) themselves will collect data the target population staying in Dhaka and its neighborhood. vi. Statistical tools for data processing and analysis Appropriate statistical tools like tables, graphs and charts will be used to process and analyze data and to arrive at the conclusion of the study. 1.5 Limitations As VAT covers the whole of Bangladesh, the data to be truly representative needs to be gathered from a much bigger population. But due to time and resource constraints, the sample size has been kept small. 1.6 Conclusion Based on the findings and their interpretation, a report containing recommendations will be prepared within the given time limit and presented to the concerned audience.

Are all managers Human Resource managers

Are all managers Human Resource managers Executive Summary The report discusses the various aspects in relation to the question posed for the assignment All managers are HR managers, agree or disagree? The report is placed in relation to the questions raised for and against the topic, and my thoughts on the question. The report is structured in the form of my quest to answer the questions raised with regard to the topic. The fundamental theories concerning the topic provide some light for the discussion, followed by examination of the current trends in organisations. The other aspects discussed in the paper relate to the managers implementation of HR practices and its relation on employee performance, and thereby the productivity of the organisation. The effects of poor implementation of the HR practices are highlighted to comprehend all the facets of the discussion. The conclusions are based on the aspects from the points of discussion and its relation to the effectiveness of HR implementation by managers. The references which were vital to the development of the paper are included in order to substantiate research done related to the topic. Introduction Are all managers HR managers Agree or disagree? As I read the question for the assignment, I had mixed answers running in my head. Understanding human resources in the literal sense would refer to employees of the organisation, and there would be a person responsible for any particular section of employees, known as the manager. In this view, managers related directly with the employees, and so they needed to be HR managers. However, the Human Resources Department wherever I worked always seemed to be busy as they dealt with all levels of the organisation, be it employees, managers, stakeholders or government, and their paperwork (or rather e-work) seemed unending. If all managers were HR managers, why would there be a necessity of a HR department? Would it mean that all functions done by the Human Resources personnel were done by the managers themselves? Would that be feasible? Would that not restrict the day-to-day operations carried out by the manager? If all managers were not HR managers, would all issues relating to the employees be raised to the HR department? Since managers, in most cases, have a direct relationship with their employees, would they not have to deal with all concerns related to their human resources i.e. employees? What would organisations that do not have an elaborate HR department do? With relation to agreeing or disagreeing with the question for the assignment, the numerous questions for and against it, left me confused. So it was necessary to understand the fundamentals of the keywords managers and HR, given by various scholars in order to take a stand for the topic. Fundamental Views Management Managers Management, according to Henri Fayol (1949) consists of seven functions such as planning, organising, leading, co-ordinating, controlling, staffing and motivating within an organisation in order to accomplish the established goals of the organisation. Figure 1 Manager Roles (Mintzberg 1975) From among these, the four main managerial functions are described as planning, organising, leading and controlling. (Simmering 2010) Figure 2 Functions of Managers (Overton 2007) A manager is an individual with formal authority to make decisions and carry out the four managerial functions in order to achieve the organisational goals and objectives. Within most organisations, there are three levels of management namely top level, middle level and first/line level managers (Management Study Guide 2009). At each management level, managers require certain skills necessary for successful management. Robert Katz identified three skills namely technical, conceptual and human skills that vary as per the management level. (Katz 1974) Conceptual skills refer to the formulation of ideas. Technical skills involve the technique knowledge and proficiency. Human skills refer to the ability to interact and communicate with people effectively. (Pride, Hughes and Kapoor 2008) Figure 3 Management Skills (Overton 2007) Interestingly from the figure above, although technical and conceptual skills vary greatly, human skills remain rather consistent throughout the various levels. Considering that human resources would relate only to the manager-employee interface, it could be then inferred that all managers are HR managers. However, understanding HR functions would be necessary to make the conclusion to the question. Human Resource Definition Functions Human Resource (HR) refers to consideration of employee as the most valuable assets or resources of the organisation. The inherent abilities, acquired knowledge and skills represented by the aptitudes and talents of the people employed in the organisation could be referred to as the human resources of the organisation. (Aswathappa 2008) The strategic and coherent approach to the management of these assets in order to achieve individual behaviour and performance that would enhance the organisations effectiveness is termed as Human Resource Management (HRM).(Oxford University Press, Ed. Jonathan Law. 2009 ) The functions of HRM are broadly classified into two categories namely managerial and operative functions. Managerial functions include planning, directing, organising and controlling while operative functions are related to recruitment, compensation, employee relations and development. (Hales 2005) The vast scope and functions of HR brought doubts about it being incorporated with the operational activities of managers especially line managers. For the purpose of this paper, general managers and deputy managers have been defined as strategic level managers whilst first-line level managers encompass supervisors and departmental heads. Figure 4 HR Functions Current trends Contrary to the traditional views of management, current trends indicate devolution of the HR into line management. (Gratton, et al. 1999) Restructuring the organisational hierarchy to flatter systems within the organisation has arguably contributed to the convergence of HRM and managerial practices. (Whittaker and Marchington 2003) With the global economic crisis, downsizing has become the trend or the need of times, where even HR departments were dissolved as a whole; this would substantiate Whittakers and Marchingtons (2003) finding that HR took second place in comparison to other business sectors of sales and marketing and finance. The introduction of flatter organisations resulting from heavy job-losses could be traced back to the early 80s of Hewlett-Packard. There was an intensification of managerial responsibilities and predominantly people management claimed most of the efforts of the managers. (McGovern, et al. 1997) In the current scenario, the increasing de-layered organisations (Torrington, Hall and Taylor 2004) would overly emphasize the necessity of all managers to integrate the HR functions of recruitment, training, monitor performance and provide appropriate appraisals. (Marcic and Daft 2008) Line managers and Direct interface Theoretically, managers may not be able to incorporate all the functions of HR but line managers have always been the direct control over the human resources under their responsibility. The flatter organisations have not diminished the human skills required as seen in Figure 3, but on the contrary are a necessity to engage in good people practices, which is as important as implementing personnel policies. (Lowe J 1992) The direct relationship of the line managers with the employees favour the implementation of the HR practices by the managers themselves rather than other personnel. (Sisson and Storey 2000) Research conducted by Bath University for CIPD (2009) found that line managers played a pivotal role in implementing HR practices and policies. People management practices such as induction, training, performance appraisal, employee communication; work-life balance and employee recognition were exercised significantly by the line managers. As discussed in the research, the people management processes can be designed by the HR personnel, but would be implemented most effectively by the managers. (Hutchinson and Purcell 2003) In order to assess the immediate effectiveness of the HRM, scholars such as Dyer and Reeves (1995) and Becker et al. (1997) suggested monitoring of employee performance which would be the factor affected directly. Performance and HR In an ultra-competitive marketplace, it would be necessary to maintain a productive and competitive workforce to achieve organisational success. Successful organisations are reliant on managers competence to attain and maintain high levels of individual job performance. (Hosie 2009) Employee performance is maximized through motivation which would be associated with the manager. According to Dyer and Reeves (1995) rigorous selection mechanisms and ample training opportunities along with incentives such as peer pressure to perform, monetary and non-monetary rewards increase employee motivation. Commitment is another factor that would boost employee performance. Organisational commitment is highly dependant on employee assessment of the level of support from the management. (Sharkie 2009) Managers in IBM are expected to be responsible to the development and satisfaction of employees. Surveys, career planning, performance appraisal and compensation utilized by line managers encourage employee commitment to the organisation. (Marcic and Daft 2008) Effective implementation of HR practices in organisations such as in IBM, would lead to greater employee motivation. As discussed by Gillespie and Mann (2004), that the trust subordinates place in the leader is directly proportional to motivation that would lead to better employee performance. Consequences of ineffective application of HR In the decentralisation of HR processes, line managers are often tasked with responsibilities of setting the agenda, dealing with workplace issues and providing direction to employees. As discussed by McGuire, et al. (2006), a conflict between the organisational and individual values of the manager, could lead to a trust deficit between the employees and the manager. (Renwick 2003) Decreased workplace happiness would lead to diminished employee performance, which would cost the organisation heavily in both productivity as well as having to pay higher compensation and insurance claims for the health conditions of employees. (Lyubomirsky, King and Diener 2005) (Hosie 2009) The negative effects of poorly applied HRM practices accentuate the requirement for greater knowledge in HR practices for all managers. It would be possible to design programmes for managers that would enhance the understanding of HR, such as Esprit employed within Hilton (UK) Hotels. However, the two main barriers line managers faced while incorporating their HR role were heavy workloads and short-term job pressures. (Watson, Maxwell and Farquharson 2007) These add to the findings of Renwick (2003) relating to the constraints for managers in effective management of HR such as lack of time, lack of ability or knowledge in HR practices, and distractions from general managerial operations. Other than improper implementation of HRM practices and its complications within the organisation, Earnshaw et al. (2000) found that without HR expertise even large organisations could face legal challenges. This would emphasize the necessity of efficient HR systems and constant guidance by HR specialists. Considering the various factors, as suggested by Jackson and Schuler (2000) a partnership approach through a triad approach of HR specialists, managers and employees would allow effective integration of HR activities into the work of line managers. However, if line managers and HR are to work in partnership to improve organisational performance, a minimum number of experienced HR specialists would be required. (Ulrich 1998) Conclusion The discussions throughout the paper have led to a few conclusions. The functions of HR and managers are not entirely different from each other, but noted by Aswathappa (2008), HR is a managerial function with assists managers with hiring, motivating and maintaining employees within the organisation. Line managers implement most of these HR roles as they are in direct contact with the human resources of the organisation. Effective HR implementation would lead to greater employee motivation and thereby productivity. However, lack of understanding and poor execution of HR practices could cost organisations heavily ranging from employee productivity to legal action. According to Dave Ulrich (1996), HRM encompasses the roles of being an employee champion, administrative agent, a strategic business partner and assisting in change management. HR departments in most organisations are concerned with the former two roles, and in which case, one could conclude that all managers are HR managers. However considering the complete scope and roles of HR, it would not be apt to agree that all managers are HR managers. It could be then, concluded that all managers exercise HR functions irrespective of their department and level considering the high level of human relations. It would be extremely important that they have adequate knowledge in handling HR in order to become effective managers and achieve maximum productivity, which is essential for all organisations across varying industries. HR professionals would have to assist and guide line managers consistently in achieving the strategic goals of the organisation. Effective coaching to line managers on HR practices and policies would allow HR professionals to take on the vital roles of being a strategic business partner and play an effective role in change management. (Gaskell 2007)

A cultural framework

A cultural framework Abstract This report is about how a cultural framework can affect a project success. What is meant by this is that you need to have a good project manager and project team in order for a project to meet deadlines and stay on budget. This report analysis and critiques what has been found in the article was conducted by Korin Kendra of Detroit and Laura Taplin of Canada. They analysed the data that was found form a Standish Group survey on project successes and failures this was conducted in the year 2000. The survey found that overall there is a project failure rate of 72 percent. Of the 28 percent it was found that 92 percent of these successes were due to assigned project managers, 58 percent used a defined measurement system and 46 percent used a project management methodology. The study concluded that the main reason for failure was due to the lack of good working relationships. Kendra and Taplin conducted their study by collecting data using an interview protocol they explored the organiz ations design elements, social and technical structures in the proposed success model developed in this study. From the information that they gathered they managed to draw out 5 main themes/conclusions these are, Theme 1: Project Management competences exist at the project manger level in the organization. Theme 2: Project success requires the employment of management process from the project management, system development, supplier management and business planning to be successful. Theme 3: Organizational structures at the project team level are the key to project success. The project structure is important to the success of the project because it determines the project manager level of authority, skills and competencies of the team and the dynamics of the group. Theme 4: Performance measurement systems metrics are defined at the individual, project and organizational level to evaluate project success. Theme 5: Organizational culture determines the importance of project manager com petencies, performance measurements, business process that are employed to perform project work and project organization structures to project success. 1. Background The topic for this article is project success in a cultural framework. This article was written by Korin Kendra of Detroit and Laura Taplin of Canada in April 2004. This report main point is how a cultural frame work can affect project success. What is meant by a cultural frame work is the background and the work ethics of the people involved of the project. This article was conducted to analysis the data that was found form a Standish Group survey on project successes and failures this was conducted in the year 2000. The survey found that overall there is a project failure rate of 72 percent. Of the 28 percent it was found that 92 percent of these successes were due to assigned project managers, 58 percent used a defined measurement system and 46 percent used a project management methodology. The study concluded that the main reason for failure was due to the lack of good working relationships. This conclusion left was question of what is required in a good cultural framework to mak e a project successful. Kendra and Taplin choose to investigate this question and wrote this article. The authors definition of a project success in the IT industry is that a project must have numerous success factors that contribute such as the project being on time, within budget and of good quality. 2. Method Data was collected using an interview protocol they explored the organizations design elements, social and technical structures in the proposed success model developed in this study. The inquiry focused on the organizations culture, project manager competencies, organizational structure design, performance measurement systems and the supporting business process employed in the change efforts to adopt project management. All interviews were conducted in the year 2001 and reflected past, present and future change efforts. The data was the analysed qualitatively using a grounded theory approach and inferential coding to identify the common themes and cultural values that form linkages between project manager competencies, performance measurement systems, process and structures. 3. Critique 3.1 Data are gathered in a scientific manner Data was gathered using an interview process to me this is not a very scientific manner although it is still a very good data collecting technique. They still gathered all the information that was required for the study. 3.2 Underlying assumptions are clear From what I had read the authors didnt really have many assumptions. All the data that they used was already gathered so assumptions were not necessary. Although their main assumption would have been that a cultural framework can affect a project success to which this assumption was very clear and easy to understand. 3.3 Overall Conclusions 3.3.1 What conclusions are drawn by the authors In this article the authors describe five main conclusions/themes that they have discovered. In their research, Kendra and Taplin (2004) established Theme 1: Project Management competences exist at the project manger level in the organization Theme 2: Project success requires the employment of management process from the project management, system development, supplier management and business planning to be successful. Theme 3: Organizational structures at the project team level are the key to project success. The project structure is important to the success of the project because it determines the project manager level of authority, skills and competencies of the team and the dynamics of the group. Theme 4: Performance measurement systems metrics are defined at the individual, project and organizational level to evaluate project success. Theme 5: Organizational culture determines the importance of project manager competencies, performance measurements, business process that are employed to perform project work and project organization structures to project success. 3.3.2 Are these conclusions valid Yes in my opinion is think that all these conclusions are valid as they all hold the main requirements for a project to be successful it is important to note that theme one and three are very important as they both hold valid points of how a team need to form together in order for a project to be successful. 3.4 The authors have some academic or professional standing Korin Kendra is a professor in the college of Management at Lawrence Technological University. She has a masters in industrial engineering and information systems, also has a PHD in organizational development. Kendra is a certified Project Management Professional (PMP) Laura Taplin has her masters and PHD in organizational development she is also a certified Management Consultant (CMC). In this article both authors are highly qualified and have gained qualifications in relevant fields to their research. 3.5 The writing is clearly and correctly references its sources This article is very easy to read and explains most things in great detail. All information that refers to other persons work its referenced correctly at the bottom of the paragraph or inserted citations. I found that this piece was easier to read due to most information was grouped into topics rather than all together. 4. References Kendra, K., Taplin, L. (2004). Project Success: A Cultural Framework. Project Management Journal, 30-45.

Alcohol: A Growing Problem In The World? Essay examples -- essays rese

Alcoholism, as defined by the Random House Dictionary of the English Language, is â€Å"a chronic disorder characterized by dependence on alcohol, repeated excessive use of alcoholic beverages. The development of withdrawal symptoms on reducing or ceasing intake, morbidity that may include cirrhosis of the liver, and decreased ability to function socially and vocationally.† As you can see my report is on alcohol and alcoholism. The report will show statistics, the different types of alcohol and alcoholics, both the positive and negative health consequences and effects of alcohol, and other interesting facts and details. Here are some questions to ask yourself before you begin to read the rest of my term paper; â€Å" Am I an alcoholic?† â€Å"Do I know an alcoholic?† â€Å"Does my family of a history of alcohol problems?† If you answered yes to any of these you definitely may want to read this research paper. Alcohol dates as far back as the early Stone Age. Alcoholic beverages were first fermented in the year 4200 BC. In 1640 the first distillery in the United States was established in what is now known as New York City. In 1769 the first Canadian distillery was established for the production of rum. In the early 1800’s Rum became the most popular alcoholic beverage. In 1789 the first bourbon was produced in Georgetown, Kentucky. During the mid 1800’s a movement of prohibition began. The prohibition went into a Constitutional Amendment in 1920, but by 1933 repealed it. Today the most popular spirit is whiskey. It has accounted for 38 percent of all spirits consumed. Even so, the sales of beer and wine have greatly increased since the late 1940’s.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   The drinking habits of the European differ from the drinking habits of Americans. Since Europe has many different climates and geographical features it is ideally suited for the wide variety in the production and drinking of alcohol. In Southern Europe the people mainly drink wine. Such countries are Spain, France, Italy, Switzerland, and Greece. The people of Ireland, England, Denmark, Germany, Belgium, Austria, and Czechoslovakia are known as beer drinkers. The Northern countries, Norway, Sweden, Finland, Russia, and Poland are basically spirit drinkers.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   There are many different types of alcoholic bevera... ...th among teens is car crashes; drunk drivers cause more than half of these accidents. There are many groups who help people overcome their alcoholism. I will talk about one of the most famous, Alcoholics Anonymous. AA has organizations through out the world consisting of men and women who want to help each other overcome their problem. Some of these people share their success stories with those who need incentive to become sober. Alcoholics Anonymous was founded in 1935. It has 63,000 groups in the Unites States, Canada, and over 110 other countries. Anyone who joins must realize that it isn’t a medical or religious organization. The mailing address is P.O. box 459 Grandcentral Station, New York, New York 10017. To terminate my term paper, I feel alcohol has its ups and downs. While it has certain positives, it also has many negatives. I’d also like to say I enjoyed doing my research paper because I learned many things about alcohol and alcoholism that I didn’t know before I did my research. In the next couple of pages I have a table showing the alcohol involvement for drivers in fatal crashes and a chart of different drugs and the interactions they have when taken with alcohol.

Teaching: A Commitment to Lifelong Learning Essay -- Teaching Educatio

Teaching: A Commitment to Lifelong Learning Education is an ever-changing part of society. A classroom teacher is faced with new challenges and obstacles that have never been dealt with before. Students come to the classroom with different life stories. Every student has strengths and weaknesses that surface in the classroom environment. Teachers must understand and focus on utilizing each student's strengths and work to improve weaknesses. Students learn in a variety of ways. The classroom must be a safe zone that appreciates student's viewpoints and allows room for mistakes. When topics in the classroom are related to "real-life" experiences, the information is more likely to be retained. Students learn from one another. The ideas and perspectives that each student brings to the classroom can bring insight into what is being learned. Students have to be allowed to explore new ideas, try them to see if they work, and sometimes fail. When students are encouraged to explore, they begin the process of becoming lifelong learners. The teacher in the classroom encompasses several roles. Resource, facilitator, and mentor are three of them. The teacher must be a resource that provides ideas and lessons to be learned. The teacher also must be a facilitator that encourages creative thinking, exploration, and mastery. The teachers is responsible for what needs to be learned. The subject matter that is taught is based on both curriculum as well as the world that students live i...

Culture and Change in The House on Mango Street Essay

The House on Mango Street presents a strong cultural background. Cisnero allows Esperanza to reveal her Mexican background in My Name. Esperanza introduces herself, explaining the meaning of her name and how she inherited it from her grandmother. She shows her love for her culture when she points out how her name sounds better when said in Spanish. She also complains about her disdain for how it sound when said in English. However, Esperanza also writes about how she wishes to change her name into something that would represent her better. Changing her name would also mean letting go of a part of her that greatly spoke of her ethnicity and background. It is not only her name that Esperanza wishes to change but the direction of her life as well. She speaks about how her grandmother used to be a wild woman, like a horse – free and independent. But after some time, her grandmother was forced to marry and to live a life she had not chosen for herself. This is not what Esperanza wants. She does not want to relinquish herself to the customs of her culture of getting married and adopting the female roles of a wife and mother. The main character’s negative feelings for the way she is growing up and where she is doing so are not only seen in her desire to change her name but in the way she speaks of her house as well. Although the family’s house in Mango Street is a better change from their old one, Esperanza is still disappointed with it. She does not see it as a house that she can show off to her friends or that she, herself, can take pride in. Esperanza’s parents continuously assure her and her siblings that the house is only temporary but Esperanza know that it is not. She keeps thinking of the house that she wants, a spacious house with many bathrooms. Esperanza’s disappointment with their house is also indicative of her disappointment with their neighborhood. The house, for her, is the epitome of the destitute neighborhood they live in. Esperanza constantly writes about wanting to leave the house and escape the limitations of the neighborhood. It is clear here that Esperanza not only wants to change her name but the house and neighborhood she lives in as well. This can also be construed as a turning away from the culture she has grown up in. Change, in Esperanza’s case, can still be made, however, without detracting from the culture and ethnic backgrounds on which her life has been founded. This is what Esperanza learns near the end of the stories. She realizes that even though the environment and the circumstances are not ideal, she still belongs in Mango Street, in her culture and background. Even though she still wants to improve her situation, she knows she can not do it without coming to terms with her background. Acceptance of who one is and where one comes from is essential when trying to move on into a brighter future. Change does not necessitate throwing away the past. In fact, change requires the use of the foundations of the past. Taking one’s culture and background and shaping it to be more appropriate for the uses of the present allows change to take place without disregarding heritage. How far can this â€Å"shaping† go, however, without subtracting too much from the quality of the culture? There is no exact answer but one truth should be acknowledged: culture is ingrained, instilled in an individual no matter how great the change. Especially in individuals like Esperanza who grew up in the thick of the customs and traditions of their culture, even changing their name or their residence would not hide their culture. Esperanza was correct, however, in realizing that change could only be done by accepting the past and building from it.

Loss of Innocence in To Kill a Mockingbird Essay

â€Å"Maycomb was an old town, but it was a tired old town when I first knew it. In rainy weather the streets turned to red slop; grass grew on the sidewalks, the courthouse sagged in the square.† This environment as Scout Finch accurately describes is not the best or conducive place for young children, loud noises, and games. In the same way as the children, the adults of the novel played games that came from their imaginations, and they themselves are the ones who provided the fear for everyone. As most children do Jem, Scout, and their newly-found friend Dill find amusements to make the days pass by with excitement. When they first met Dill at the beginning, the day’s play is in the backyard. The implication is that it becomes routine for them to play and that each day brings a different experience. When Dill joins them in their daily adventures, they begin to create more elaborate activities. Many days they spent improving the treehouse, and acting out parts of plays by Oliver Victor Appleton, and Edgar Rice Burroughs. There games of Tom Swift the Rover Boys, and The Ghost are the sources of their pleasures for hours and days upon end. Once these games seem rot and overplayed they decide to make Boo Radley come out. Thus the â€Å"Boo Radley†, plays begin. These plays are simply for amusement in the end, they teach Jem, Scout, and Dill lessons about respect, courage, and understanding. The â€Å"Boo†, games begin with a simple dare that Jem has to carry out in order to gain respect from his sister and friend. Scout and Jem both learn about courage through the first Boo game they invented by testing their levels of fear. The game has turned into a dangerous, scary expedition that leaves all three of them shaken. Boo’s unspoken, unseen presence at the fire put him in a new light in Jem’s and Scout’s eyes. Yet again, they see reality and their games slowly fading and losing their meaning. The burning house and Boo’s reappearance show Jem and Scout more pieces of reality and causing them to push that much closer to reality and the adult world and that much more of their innocence and childhood is lost. As the trial crept closer, Scout and Jem each have to test their self-control in accepting or ignoring the multitudes of â€Å"nigger-lover† comments coming their way, by adults as well as children. Scout ends up losing all control when she beats up her cousin Francis, for testing her patience by criticising others. Though Scout doesn’t totally understand her mistake until her uncle Jack, punishes and guides Scout to realization. Jem, of his own fault, has to read to Mrs. Dubose every day and eventually he learns an important lesson. Jem and Scout learn about death and they gain an understanding for the type of person Mrs. Dubose is when they see how her views on life have an effect on her death. The adult games have been going on for a while but Scout and Jem are just beginning to see the games evolving. The most difficult matter for Jem and Scout to understand soon comes to be the trial. Though they have been faced with ignorant people calling them â€Å"nigger-lovers†, they haven’t truly had a full understanding of the slang term until the trial is upon them. Scout, Jem, and Dill experience a faint taste of the adult’s games’ flavor, watching from afar as the mob of common men around Maycomb County gather around Atticus, threatening his and Tom’s lives. Scout still in her innocence, breaks the crowd by recognizing Mr. Cunningham and she, proceeds to praise his son Walter without thought to the fact that Mr. Cunningham realizes that he is a father, not just part of a nameless mob, and, in a sense, he â€Å"walks around in Atticus’s skin† for a moment. The individualizing Scout has done humanizes the originally dehumanized mob and ends the threat to many lives at stake. Scout does not realize the extent of her actions until later on and the understanding raises her up a level of maturity. The game that the men are playing puts lives at risk and shows Scout that adults play with strange sets of rules. She reaches an understanding in the jailhouse scene that still continues to push her into the adult world.