Revenue Allocation Among The Three Tiers Of Government In Nigeria

IntroductionRevenue allocation is one of the Constitutional functions of the Revenue Mobilization Allocation and Fiscal Commission. Specifically, Part I, Paragraph 32 of the Third Schedule to the 1999 Constitution of the Federal Republic of Nigeria, which states that the Commission is to â€Å"review, from time to time, the revenue allocation formulae and principles in operation to ensure conformity with changing realities. Provided the any revenue formula which has been accepted by an Act of the National Assembly shall remain in force for a period of not less than five years for the commencement of the Act† Nigeria system of government has three levels namely, Federal, State and Local Governments.Each tier has its own constitutional responsibilities. And in a situation where the allocation of tax powers creates a resource imbalance amongst the stakeholders, it necessitates the need for an arrangement to allocate centrally-collected revenue so that revenue and development coul d spread evenly throughout the country. This is manifested in the Nigerian case, where more lucrative taxes are controlled by the Federal Government.Fiscal FederalismFiscal federalism is a system of taxation and public expenditure in which revenue-raising powers and control over expenditure are vested in various levels of government within a nation, ranging from the national government to the smallest unit of local government (Anyafo, 1996). Basically, fiscal federalism emphasizes on how revenues are raised and allocated to different levels of government for development. There is the problem of how to allocate revenue to different tiers of government in relation to the constitutionally assigned functions.The discordance between fiscal capacity of various levels of government and their expenditure responsibilities, the non-correspondence problem, is a striking feature of the Nigerian federal finance. There is also the problem of how revenue should be shared among the states and local councils. According to the resource allocation function of the government, revenue is allocated to federating units of a country for economic development, otherwise called fiscal federalism. Nigeria’s fiscal federalism has emanated from historical, economic, political, geographical, cultural, and social factors. In all of these, fiscal arrangements remain a  controversial issue in allocating distributable pool account (DPA) of the federation since 1946 (Ekpo, 2004).

The Debate Over Gun Essay Topics

The Debate Over Gun Essay Topics The Fight Against Gun Essay Topics Ensure you cover a number of the talking points which are against the right to carry guns in public. For that reason, it's been clearly indicated why it's important in letting people hold guns and why gun legislation shouldn't be enacted. There are a number of reasons for having a gun. A lot of people appear to think that banning guns will lead to significantly reduced violence. Actually, gun crime statistics demonstrate that uncontrolled gun ownership will cause more gun crime and ultimately to anarchy. Although having a gun can be regarded as a scary thing, there are numerous home security benefits of having a gun if the appropriate precaution are taken. Most pro-gun control people would like you to think that, the police are there to safeguard you. The police aren't personal bodyguards. In gun control argumentative essay, it's one of best methods to select from. Still, if you discover a specific gun control-related topic interesting, it's not sufficient to make a great topic for a research paper. There doesn't appear to be an end to gun violence in sight, which means that your research has the capability to be somewhat beneficial. In January 2002, as an example, the shooting at Appalachian School of Law garnered lots of attention, but not the simple fact that two students carrying guns were able to halt the firing. When trying to compose a how to prevent gun violence essay, students generally get online and look for topics. When a college student is requested to finish an informative and persuasive essay about gun control, the student should keep in mind he or she may use the web to her or his benefit. Inspiration to make your own advertising or media argumentative essay topics isn't tough to discover. Interestingly, your sources do not need to be all about the works of different authors. Quite frequently, the very best topic is one which you truly care about, but you also will need to get ready to research it. Another distinct characteristic of a research paper is the fact that it wants a presentable collection of referenced sources. A writer may also offer info concerning the potency of available laws. No essay editor will have the ability to assist you in the event you don't understand some basic strategies that work. The author does not specifically recognize the use of the guide. The Los Angeles Times is a Pulitzer Prize-winning newspaper that's been in publication for at least 134 decades. Don't neglect to look at our site and get your assignment done just in a couple of hours. When you've got a completed outline, you'll have a step-by-step guide that you're able to follow until you're done writing. When you compose an essay, the very first draft is often full of grammatical errors, which is a turnoff for the majority of readers. If you must write your whole essay in 1 day, do your very best to give yourself breaks so you don't burn out. When you are finished with your essay, you must not simply check it for spelling and grammatical errors, but nevertheless, it also has to be checked for logical fallacies. Therefore you must submit your essay to an expert essay proofreader to assess your work and make necessary adjustments. Such essays shall have a good deal of quotations, based just on facts and laws, and show no more than the actual picture of the instance. Perhaps, writing argumentative essays isn't that a simple job. For instance, in college, you might be requested to compose a paper from the opposing perspective. When it has to do with writing an argumentative essay, the most significant issue to do is to select a topic and an argument that you could really get behind. Be clear in your thoughts about the point that you want to make. The issue is that everybody's interpretation of what makes a great society differs.

Essay about Incarcerated Offender Reentry Plan - 635 Words

Considering the cost of new programs, budget shortfalls and cutbacks the state of Hawaii is experiencing at this time, we ask? What benefits would the state incur by immediately implementing an incarcerated offender reentry plan? Additionally, we ask? How would the immediate implementation of an incarcerated offender reentry plan affect a community’s economy and security? Perhaps, to effectively consider the impact of these questions I will need to determine why there is a need to immediately implement an incarcerated offender reentry plan. To do that, I will consider some statistical data: the Bureau of Justice Statistics (2008) tells us it has been estimated nationally 95% of all incarcerated people are eventually released into the†¦show more content†¦To support my assumption there is an immediate need for the implementation of a reentry plan; I have reviewed the opinions of other criminologist such as Reginald A. Wilkinson (2008). Wilkinson (2008) has written se veral articles on the need for incarcerated offender reentry plans. In one of his articles entitled Incarceration and Beyond: A Personal Perspective† (2008), Wilkinson states, â€Å"the overarching idea is that prison reentry programming should commence upon each offender’s admission to the reception center† Wilkinson goes on to say that those released without a reentry plan will affect the percentage of those returning to incarceration and have a negative effect on a communities budget and security†. Consequently, I can assume that if a reentry plan is implemented immediately, the department will save and better spend its budget dollars and stop what I call â€Å"the swinging door effect†. I define the â€Å"swinging door effect† as the repeated return of offenders into incarceration within a short period of time such. Based on personal interviews along with release document reviews, I can assume a reentry plan was not implemented and likely created the â€Å"swinging door effect†. Consequently, I have found the repeated return of offenders into incarceration within a short period of time is a problem that keeps tax dollars from being spent wisely and will affect a community’s economy and security.Show MoreRelatedAn Offender Reentry Plan Will Keep the Citizens of Hawaii Safer.1709 Words   |  7 Pagesprisons. Part of its role is to fulfill its mission of implementing a successful offender reentry program for all incarcerated offenders. This mission is mandated by the Hawaii State Senate Bill 932, Act 8 (Nakaso Kayton, 2007). The approval of this legislature was made in order to alleviate the problem of recidivism and stop the â€Å"swinging door effect.† The â€Å"swinging door effect† is defined as the repeated return of offenders into incarceration within a short period. This will also help the State ofRead MoreThe Lack Of Reintegration Programs And Mass Incarceration Of African Ameri cans912 Words   |  4 Pagesdrug arrest in 1995 †¢ Continue to be about one million per year for a drug arrest Even though the crime rate statistics has declined, the incarceration rate has continued to grow. The incarceration growth can be attributed to the lack of effective reentry programs since approximately 33% of new admissions to prisons each year are parole or probation violations, which many are for testing positive for illegal drugs. African Americans, particularly African American males have been affected the mostRead MoreRelease Planning For Convicted Felons999 Words   |  4 Pagesabuse/addiction e. Support systems III. Opportunities and Challengesâ€Æ' Introduction During the past decade, there has been a newly found interest in prisoner reentry. This is due to a change in many of the factors surrounding the release of convicted felons and their reentry into to the community (Visher, C. A., Travis, J. 2003). The number of people incarcerated in the United States prisons has quintupled and correctional facilities are working on getting them back into the community. Over half of the convictedRead MoreThe Effect of Rehabilitation and the Rate of Recidivism1727 Words   |  7 Pages With the highest incarcerated rate in the world, does the United States prison systems offer quality rehabilitation or just punishment? According to data from the Bureau of Justice Statistics, there was approximately 706 prisoners per 100,000 residents, or about 2.2 million prisoners in 2012 and within 3 years, almost 6 out of 10 released inmates will be rearrested and half will be back in prison. According to data from www.gpo.gov , the vast majority of prisoners are not rehabilitated. Two-thirdsRead MoreThe Reentry Policy Brief Provides3089 Words   |  13 PagesExecutive Summary The Reentry policy brief provides input to the Task Force set up by Florida Governor Rick Scott to reduce the number of incarcerated juveniles and avoid increasing the already wide racial disparities of the incarcerated population of juveniles. Most reentry facilities in Florida are run by reentry programs that were expanded from Transition from Prison to Community (TPC) and Transition from Jail to Community (TJC) models. Yet these programs appear to not have fully addressed recidivismRead MoreEstablishing Successful Re-Entry Programs for Ex-Convicts1208 Words   |  5 PagesFair amounts of offenders receive some sort of rehabilitation programming while they are incarcerated, albeit many return not able to reintegrate back into their surrounding communities. One way to establish successful offender re-integration is through successful reentry programs. This reason among others is why it is so important that we continue to facilitate correctional programs that increase the margin of public safety through the successful rehabilitation of offenders. Reentry programs are veryRead MorePunishment vs Rehabilitation1678 Words   |  7 Pagesrehabilitation of convicted offenders in prison and under community supervision. Punishment is defined as a penalty that is imposed on an individual for doing something wrong. The term rehabilitation is defined as a way to help somebody to return to good health or a normal life by providing training or therapy (StudyMode). If an individual commits a crime serious enough to warrant incarceration, then the individual is sent to prison as a form of punishment. While incarcerated the individual may haveRead MoreDrug Guidelines And Amendments Over The Past 15 Years1029 Words   |  5 PagesAmendments over the past 15 years It is widely recognized by an array of participants in the criminal justice system that there is an incredible amount of people in federal prison today. A significant reason for this is that too many nonviolent drug offenders have been sentenced to prison terms that are greater than necessary. The impact of the current amendments, slowly but surely, supports retroactive application throughout the incarceration system. Retroactive application is a matter of simple justice:Read MoreFice Of National Drug Control Policy988 Words   |  4 Pagesthat were incarcerated was around 300,000. That number has increased to over 1,600,000 inmates admitted into the state prisons which is shown to date by the Bureau of Justice Statistics in 2007(4). Showing the increase in these numbers only means that there will be even more people released into our communities once their prison sentence is up. Once inmates are released from prison, more than two-thirds are rearrested within three years of thei r release and half are re-incarcerated (1). ThereRead MoreParole and Probation1107 Words   |  5 PagesToday there are several options a judge can grant an offender in regards to the punishment they shall fulfill before or after trial. This refers to any way ranging to non imprisonment yet supervised ways used to deal with criminal offenders who are facing conviction or who has been convicted.. There are punishment an offender may receive such as fines, community service, electronic surveillance also know as house arrest, shock probation, intensive supervision, residential community supervision etc

Senior Advocate Communication Team Essay - 1247 Words

leaders also have three bands. They are Function Level V- A, Function Level V-B, and Function Level V-C. Section managers have three salary bands. The salary bands are Function Level IV- A, Function Level IV-B, and Function Level IV-C. Department managers have only two salary bands. Their salary bands are Function Level III- A and Function Level III-B. The C bands are the lowest salary and the A bands are the highest. The benchmark positions of accounting specialist, recovery specialist, customer support specialist, and insurance specialist would be non-exempt staff and would fall under one of the three salary bands titled Function Level VI -A, Function Level VI-B, and Function Level VI-C. The positions titled quality center analyst and IT project coordinator would be non-supervisory exempt level staff and would fall under one of the three salary bands titled Function Level V- A (NS), Function Level V-B (NS), and Function Level V-C (NS). The benchmark position titled Senior advocate communication team leader would be a supervisory staff and would fall under one of the three salary bands titled Level V- A, Function Level V-B, and Function Level V-C. The final benchmark position titled Manager, Title Services and Support would be a section management staff and would fall under one of the three Function Level IV- A, Function Level IV-B, and Function Level IV-C. To review each positions job descripti on, see Appendix A and to review the survey source and point method seeShow MoreRelatedRoles of Managers and Individuals1274 Words   |  6 Pagesimportant element which will direct the workflow and communication during change. Like cogs in a machine, each independent role works together to perform its individual expectations based on its focus in the change project. The key management roles in the change process include but are not limited to executives and senior-level management, intermediate-level managers and supervisors, and a project team (individuals). The role of executive and senior-level managers is active participation and visibilityRead MoreRole of Senco656 Words   |  3 Pagesmain figure in making institutional change, and is also seen as a leadership role within a school community. Supporting this is Mckenzie 2007 who also points out that the role of SENCO undertaken by a senior member of staff is more effective as they have a voice as member of senior management team. Government and legislative documents emphasise the high level of expertise that is required for SEN Coordinators (SENCOs) to carry out their increasingly complex role. The 2001 Code of practice saysRead MoreA Research On Organizational Trust1386 Words   |  6 Pagesmade sure to advocate for M.G. as a result of her not being there. I thought that I had a clear indication of what all three of them wanted upon leaving that meeting. However, after the first week in my placement, I met with R.N and M.G. After explaining that I had been working on the list that we had come up with and showing M.G. my work, she became very agitated. She began asking if L.C. had told me to do that because that is not what she wanted to see. R.N. was able to advocate for me and explainRead MorePolicy Officer Personal Statement1059 Words   |  5 Pagesyears as a government and health care employee and during this time I have researched, reviewed, and authored policies of varying levels of complexity. As a mid-level manager for the Department of Health, I was responsible for leading multiple policy teams responsible for developing monthly newsletters, stakeholder position papers, and incorporation of state health care policy into local processes. This would often necessitate writing a local policy to clarify processes. In this job I was able to useRead MoreThe Field Of Human Resource Management Essay1543 Words   |  7 Pages mainta ining strategies and identifying the needs to ensure that the organisation achieves its goals. To achieve these goals and be successful, a mutual and partnership must be entered into by the HRBP and the managers ensuring clear and open communication and collective involvement. A notable breakthrough for Human Resources Management (Bredin, 2008), was the assumption that there are general common HR practices that always lead to an increase in performance. A critical role of a HRBP is ensureRead MoreSummary: Community Health Focus Group Flyer697 Words   |  3 Pagesneed to quickly evacuate the local area and elderly residents may lack proper transportation. Some seniors may become confined to their homes in a disaster. Others may not know what to do if they lose services such as water, heat, electricity and basic communication. Proper advance planning can mean the difference between survival and suffering or death. As a public health nurse and community advocate, I believe that my focus group presents great benefit for participants providing access to informationRead MoreWork Breakdown Structure1152 Words   |  5 Pages Technical Plans | Project Manager, Vendor Project Manager, CIO and Key Stakeholders | | 1.2 Project Definition and Planning | Task: 1.2.1 Develop Project Charter and Project PlanTask: 1.2.2 Determine project team and Task: 1.2.3 Project Team Kickoff Meeting | Project Manager and Vendor Project Manager | | 1.3 Project Execution | Task: 1.3.1 Install test system and complete Integrated testing Task: 1.3.2 Procure and deploy hardware/software Read MoreChange Is Inevitable Is Passive, Like We Have No Control Over It1134 Words   |  5 PagesA direct reflection of communication and workflow is a result of management. If something is not going correctly, it is because the manager is allowing it. So when a change is being made it is the manager’s responsibility to ensure the change is being followed. Every level of management from the executives and senior-level management all the way down to the individuals must play their part in a change. At the very top of the chain of command you have the executive and senior-level managers. TheirRead MoreUnit 4222-201 Introduction to Communication in Health, Social Care or Children’s and Young People’s Setting (Shc 21)1601 Words   |  7 PagesQCF Level 2 Unit 4222-201 Introduction to communication in health, social care or children’s and young people’s setting (SHC 21) Assessment Criteria Outcome 1 – Understand why communication is important in the work setting 1. Identify different reasons why people communicate †¢ People communicate so job the job can be done properly, by communicating this can also improve relationship and promote team work. At work I speak to my colleagues during work so the job can beRead MorePromoting Dignity In Geriatric Care Essay733 Words   |  3 PagesPromoting Dignity in Geriatric Care Over the last ten years, advocates for the care of seniors, such Adult Gerontological Doctor of Nursing Practitioners, have pursued organizational policy and legislative reform regarding dignity in the care of senior patients. [1] To address the departure from current polices and clinical practice in treating seniors, it helps to understand senior care from the rarely reviewed perspective of nurse practitioners. Gerontological health care professionals assert

Ls module Free Essays

By definition, security refers to ease and trust. C] People you can rely on know what is expected in the future (or vice versa) 0 Have a better feeling of comfort and safety (or vice versa) e. G. We will write a custom essay sample on Ls module or any similar topic only for you Order Now More engagement In social / group activities 0 More trustworthy Friends; Family Relationship Secondly, another esteem builder Is Selfless. By definition, selfless means self-concept. D Acquire self-knowledge a feeling of Individuality with accurate and realistic self-description C] e. G. Assistance to build up a better self- Image, Like exercise to build up a sharper boy shape; Explore uniqueness talents Thirdly, another esteem builder is Affiliation. Affiliation refers to belonging connectedness. D Feeling approved of, appreciated, and respected by others C] Sense of belongingness and acceptance, particularly in relationships that are considered important L e. G. Communication skills for making friendships 0 Sense of acceptance; Assistance to integrate into community Fourthly, another esteem builder is Competence. Competence refers to Feeling of Success. C] Being aware of one’s own strengths, being able to accept personal weakness 0 Have a sense of success and accomplishment D e. G. Assistance to find a suitable Job; Give positive comments achievements; engagement In social charitable activities Fifthly, last esteem builder is Mission. Mission refers to Purpose and Responsibility. D Set realistic and achievable goals and willing to take responsibility 0 Feeling of purpose and motivation in life 0 e. G. Assistance to set up achievable short term and long term goals 2. Measles Hierarchy of Needs proposed by Ram Moscow (Related to Module 5 Public Health) Hierarchy means arrangement of Items, so dissatisfaction of lower level hinders satisfaction of higher levels. So dissatisfaction of lower level needs hinders recognition satisfaction of higher level needs. The farther up the hierarchy one goes, the more individuality, humanness and psychological health one achieve. Level E. G. Food, drink, oxygen, sex, sleep, exercise, homeostasis(stable internal environment), excretion Level two is the safety and security needs. It refers to needs for long-term survival and stability. E. G. Property, health, family, resources, employment, law and order, predictability, body, structure, stability, freedom from threatening forces such as illness, fear and chaos Level three is the belongingness and love needs. It refers to affiliation and acceptance. E. G. Friendship, family, sexual intimacy, affectionate relations with others. Level Four is the Self-esteem needs. It refers to achievement and recognition. E. G. Desire for competence, confidence, achievement, independence, freedom, and respect from others, like desire for prestige, recognition, reputation, status, appreciation and acceptance. Level Five is the self-actualization. It refers to full development of one’s potentials. E. G. Morality, creativity, spontaneity, lack of prejudice, acceptance of facts, problems- loving Elaboration: (More like the effects or impact of something) Issue 0 Physiological needs, the lowest level not satisfied 0 Principle of Hierarchy: Dissatisfaction of low level hinder satisfaction of higher level 0 Cannot reach higher level of needs, namely the 4 higher levels 0 Mention the highest level 0 Less individuality, humanness and psychological health [Commonly seen in Less Developed Countries, like Africa. How to cite Ls module, Papers

Essential Questions for 12 Angry Men free essay sample

How do people change based on the personalities contained in a group? People can change based on the personalities contained in a group. For example, if the personalities in a group are positive and supportive, then each person’s self-esteem is boosted up and he or she will speak his or her mind. However, if the personalities in a group are aggressive or assertive, then each person might be less willing to speak his or her mind and go along with the group. Not only that, but a typical person wouldn’t stand up for something alone. He/she would instead go with the majority of people. In a group of 100 people, each person with his/her opinion, at least 30 % of those 100 would stand up against everyone else. 2. How does an individual influence the opinion or actions of a group? An individual can influence a group of people just by being different. We will write a custom essay sample on Essential Questions for 12 Angry Men or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The group obviously has to have people with different talents, characteristics, or experiences. In order to influence each person, a person should consider the other person’s point of view and make the argument in terms he or she understands. Of course, there also has to be a person who likes standing out, who likes being the center of attention. In addition, there can’t be a person who will stand alone without an explanation or knowledge. These individuals might be more difficult to influence; it is probably a good idea to focus on the others. . To what extent would you stand up for what you believe in? I would stand up for what I believe in unless given reasonable doubt or pressured into doing so. If I was to be pressured, it wouldn’t do much good. I don’t succumb to peer pressure at all. Not even if I was threatened would I give in. I would stand up for what I believe in for a very long time. To me, I could do this because I follow my gut and brain. Essential Questions for 12 Angry Men free essay sample How do people change based on the personalities contained in a group? People can change based on the personalities contained in a group. For example, if the personalities in a group are positive and supportive, then each person’s self-esteem is boosted up and he or she will speak his or her mind. However, if the personalities in a group are aggressive or assertive, then each person might be less willing to speak his or her mind and go along with the group. Not only that, but a typical person wouldn’t stand up for something alone. He/she would instead go with the majority of people. In a group of 100 people, each person with his/her opinion, at least 30 % of those 100 would stand up against everyone else. 2. How does an individual influence the opinion or actions of a group? An individual can influence a group of people just by being different. We will write a custom essay sample on Essential Questions for 12 Angry Men or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The group obviously has to have people with different talents, characteristics, or experiences. In order to influence each person, a person should consider the other person’s point of view and make the argument in terms he or she understands. Of course, there also has to be a person who likes standing out, who likes being the center of attention. In addition, there can’t be a person who will stand alone without an explanation or knowledge. These individuals might be more difficult to influence; it is probably a good idea to focus on the others. . To what extent would you stand up for what you believe in? I would stand up for what I believe in unless given reasonable doubt or pressured into doing so. If I was to be pressured, it wouldn’t do much good. I don’t succumb to peer pressure at all. Not even if I was threatened would I give in. I would stand up for what I believe in for a very long time. To me, I could do this because I follow my gut and brain.

The Sailmaker review Essay Example

The Sailmaker review Essay These were the optimistic and boastful words of a young boy who was proud of his father and his trade but throughout the play Alecs faith in his father was dwindling down to nothing and by the end of the play it was all but diminished when he summed up his feelings and his fathers life perfectly You were always gonnae fix it up for me. Ye just never did. The play centres around the relationship between a widower named Davie and his son Alec. In the opening scene of the play Davie returns home from the hospital with the dreadful news that his wife was dead. The news broke Alec but he would recover and get on with his life but this was the beginning of the end for Davie, for just weeks before he had been laid off from his job as a sailmaker because there was just no work left in the trade. Davies only way of supporting himself and Alec financially was his job as a tick man going round doors and collecting money, but on the side Davie was a very keen betting man and had several lines on each week, often spending the best part of his weeks wages on them. We will write a custom essay sample on The Sailmaker review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Sailmaker review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Sailmaker review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Davies job alone couldnt suffice his son and his gambling needs, so he soon became buried in debt with both the illegal bookmaker and his brother Billy. With his father being away at work most of the day and then going for his daily wee half at the pub afterwards, Alec was having to become more and more independent just to get through the times. He began to develop a close friendship with his cousin Ian and along with using each other as sparring partners they done pretty much everything together. They seemed joined-at-the-hip as children, always out on the street playing football and reading comics together, but as they grew up, they also grew further apart and began to share less of a common ground with each other. For example Alec decided that he wanted to stay on at school, get good grades, go to university and get a shirt-and-tie job, whereas Ian wanted to drop out of school as soon as he could and follow his father, Billy, into the painting and decorating business. At night when Ian and his friends were out in the streets kicking over bins, smashing bottles, getting chased out of the area with the locals and generally causing havoc Alec was going to Christian Endeavour and the local mission to learn about the god. This showed that Alec was independent and had the will power to do the things that he wanted to do and that were best for him. He also showed that he had a great deal of character, as he didnt succumb to peer pressure from going to different organisations and doing the complete opposite from his friends. By going to all these Christian related activities it appeared that Alec was trying to fill a space in his life with religion. Meanwhile Davies life was going from bad to worse because he got a beating from the illegal bookmakers heavies and subsequently got sacked from his job as a tickman because of it. From this point on I got the impression that Davie just didnt care anymore and that his easy laid back attitude towards life, i. e. First thing themorra morning or Dont worry son. Well work it out, started to affect his relationship with Alec. He constantly put things off until the next day, and then the next day and then they still never got done. A key example of this was the story of Alecs toy yacht, which despite Davies endless promises never gets fixed. Alec had only asked for his father to make a sail for it but the answer was always Ahll fix it up when av got the time or Just wait and see. One day when his Uncle Billy was round at his house, Alec asked him if he could paint the yacht for him. Billy took it away that day and had it back and painted for him within a couple of days. This only highlights the differences in character between Davie and Billy. Billy knew that betting wasnt the way to get through life, it was always his tough optimism and hard work that got him and his family through, whilst it was Davies nonchalant and pessimistic attitude that had turned his life into ruins. To be fair to Davie he had backed a loser right fae the start with the sailmaking trade, with collapsed only months after he received his apprenticeship. Davie was an exceptionally unlucky man, everything he touched turned to waste. During the play his wife died, he had been made redundant from three different jobs, he got tangled up in debt, he was attacked and his relationship with Alec had failed severely. This rejection and overall bad luck must have crushed his confidence and he now thought that he was defeated before he had even begun. In the very last scene of the play, Davie and Alec have to resort to burning half their belongings one night in an attempt to stop themselves from freezing because Davie had gambled with the money to pay for coal and electricity. Whilst Alec was rummaging around the house looking for firewood he stumbled across his old toy yacht buried deep in the glory hole. He sat it to the side and continued burning everything else until they eventually ran out. In a way Alec didnt want to burn the yacht because still liked it but on-the-other-hand he knew he had to burn it to rid himself from his sad memories. So when the last piece of furniture had burned down, Alec wedged the yacht right in the centre of the fire. The fames begun lick around it and in the end he finally got what he had waited his whole life for, his little toy yacht had a sail, only it had a sail of flames.