R and D project for large industrial technologies in fiscal 1990. Report on achievements in R and D of robots for critical works; 1990 nendo seika hokokusho. Ogata kogyo gijutsu kenkyu kaihatsu jigyo. Kyokugen sagyo robot no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1991-01-01

Research and development have been performed on basic technologies common to different types of robots to carry out works in critical conditions. This paper summarizes the achievements in fiscal 1990. In the R and D of tactile sensors, a prototype multi-element sensor array applicable to fingers of a robot hand was produced, and the characteristics test was conducted. In the R and D of motive force technologies, a force controlled actuator for wrist containing a torque sensor was designed and produced on a trial basis, whereas evaluations were given on the size and weight reduction and the force control performance. Regarding the actuator with redundant degree of freedom, a force controlled arm was attached with an actuator with three degrees of freedom to have performed an evaluation experiment. With regard to a small size and light weight controller, fabrication was carried out on a multi-function, high-density controller which adds positional control and peripheral interface functions to the force controlling function, and an evaluation was given. In the R and D of robot language, discussions were given on robot languages related to each system of movement, manipulation, and sensors, and the grammar specifications were prepared. (NEDO)

Fiscal 1999 R and D project for industrial science and technology. R and D of technology for creating innovative and high-functional material - development of technology for structural control material (Report on result of R and D of harmonized molecular material); 1999 nendo dokusoteki kokino zairyo sosei gijutsu no keknkyu kaihatsu seika hokokusho. Kozo seigyo zairyo gijutsu kaihatsu (bunshi kyocho zairyo no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-03-01

With the aim of contributing to the development of optical elements, devices, sensors, high performance catalysts, etc., R and D was conducted on fundamental technologies for creating materials using harmonized molecular actions, and the fiscal 1999 results were reported. In the R and D of self-assembled molecular film materials, an electric-field sensitive self-assembled molecular film was experimentally manufactured, as were self-assembling electroluminescent and lyotropic liquid crystal pigmentary film materials. In the R and D of mesophase materials, for rod-like liquid crystal systems, a material was successfully developed possessing a transparency of 90% in the visible region accompanied with an optical phase difference of 4.0 microns. For disk-like liquid crystal systems, a diminishing tendency of obtainable photoelectric current was confirmed even with a small change in the orientation after photopolymerization. In the R and D of microporous materials, synthesis was performed for system-controlled metallosilicates and shape-controlled microporous materials. Further, structural correlation was examined for organic templates and microporous materials. (NEDO)

Japan's Fiscal Policy and Fiscal Reconstruction

OpenAIRE

Ihori, Toshihiro; Nakamoto, Atsushi

2005-01-01

This paper investigates the macroeconomic effects of fiscal policy and the fiscal reconstruction movement in Japan. We first summarize Japan's fiscal policy in recent years and discuss advantages and disadvantages of government deficits. Next, we investigate the macroeconomic effects of Japanese fiscal policy and evaluate the plausibility of non-Keynesian effects. We also analyze the possibility of the crowding-in effect of fiscal policy and investigate the spillover effects of deregulation. ...

New fiscal crisis Nueva crisis fiscal

Directory of Open Access Journals (Sweden)

Giraldo Giraldo César

1996-06-01

Full Text Available The fiscal deficit in Latin America is currently caused by the external and internal debt, and the fact that economic authorities have lost the ability to manage an important part of macroeconomic policy as a result of the process of decentralization. Along with less macroeconomic control, destabilizing factors increase due to the greater mobility of international financial markets, where any changein signals provokes abrupt and massive movements of capital in favor of or against a country. This problem is aggravated by the dismantling of the principal regulations, especially those relating to exchange controls, foreign investment, and international trade. Fiscal policyends up defending the stability of the main economic variables, in anuncertain and unpredictable context determined by an autonomous finance capital. It defends the stability of three key prices: inflation, currency, and interest rateo An abrupt change in any of these may depreciate the real value of financial assets, with which financial wealth would disappear like foam.El déficit fiscal en América Latina se origina actualmente en las deuda externa e interna, y en que la autoridad económica ha perdido el manejo de una parte importante de la política macroeconómica como resultado del proceso de descentralización. A la par del menor control macroeconómico, los factores desestabilizadores aumentan por la mayor movilidad de mercados financieros internacionales, donde cualquier cambio en las señales suscita movimientos de capital abruptos y masivos en favor o en contra de un país. Este problema se agrava con el desmonte de las principales regulaciones, en especial a las referidas al control cambiario, la inversión extrnajera y el comercio internacional. La política fiscal termina defendiendo la estabilidad de las principales variables macroeconómicas, en un contexto incierto e impredecible determinado por un capital financiero autónomo. Defiende la estabilidad de tres

R and D project for large industrial technologies in fiscal 1989. Report on achievements in R and D of robots for critical works; 1989 nendo seika hokokusho. Ogata kogyo gijutsu kenkyu kaihatsu jigyo. Kyokugen sagyo robot no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1990-03-01

Research and development have been performed on basic technologies common to different types of robots to carry out works in critical conditions. This paper summarizes the achievements in fiscal 1989. In the R and D of sensor technologies, a prototype tri-axial one-millimeter sensor array and a signal processing device were produced and evaluations were given. A prototype production and evaluations were made on a system that can recognize comprehensively the slip, hardness, and moment as the tri-axial tactile information. In the R and D of motive force technologies, discussions were given on improvement of sensitivity of the torque sensor in the actuator for force control. Design and prototype fabrication were carried out on a speed reducer integrated actuator having a torque sensor for the manipulator's elbow joint. In addition, a force controlled controller was fabricated on a trial basis, which compensates the non-linearity of the force controlled actuator by means of software control. In the R and D of the robot languages, an application program was prepared on a representative work related to movements of a critical work robot. Verification was also conducted on the reasonability of the grammar specifications. (NEDO)

HACIA UN ESTATUTO FISCAL DEL AUTONOMO. REFLEXIONES DE FUTURO SOBRE EL REGIMEN FISCAL DEL AUTONOMO/TOWARDS A FISCAL STATUTE OF THE AUTONOMOUS . REFLECTIONS OF FUTURE ON THE FISCAL REGIME OF THE AUTONOMOUS

Directory of Open Access Journals (Sweden)

César GARCÍA NOVOA

2008-09-01

Full Text Available El concepto de trabajador autónomo tiene gran importancia desde la perspectiva fiscal. Es difícil admitir el concepto Estatuto Fiscal, pero sí es necesaria la reforma del régimen fiscal del autónomo. El autónomo es persona física y en el impuesto sobre la renta hay que garantizar la posibilidad de deducir todos los gastos relacionados con su actividad. Es necesario defender también la simplificación, siendo el mejor instrumento los impuestos objetivos en el Impuesto sobre la Renta y en el IVA. Debe suprimirse el llamado recurso permanente de las Cámaras de Comercio./The concept of autonomous worker is very important from the fiscal perspective. It is difficult to admit the concept Fiscal Statute. But there is necessary the reform of the tax regime of the autonomous. The autonomous one is a natural person. In the income tax it is necessary to guarantee the possibility of deducing all the expenses related to his activity. We must defend also the simplification. The best instruments are the objective taxes in the Income tax and in the VAT. There must be suppressed the so called recurso permanente of the Chambers of Commerce.

Downsizing of a provincial department of health--causes and implications for fiscal policy.

Science.gov (United States)

Blecher, Mark

2002-06-01

To analyse the financial basis for downsizing of a provincial health department and suggest implications for fiscal policy. Analysis of relevant departmental, provincial and national financing and expenditure trends from 1995/96 to 2002/03. Western Cape (WC) Department of Health (DOH). Downsizing involving 9,282 health workers (27.9%) and closure of 3,601 hospital beds (24.4%) over 5 years. Total aggregate provincial transfers (all provinces) remained fairly constant in real terms. The WC's share decreased from 11.8% in 1996/97 to 9.8% in 2002/03. This was offset by the DOH's share of the WC budget increasing from 25.6% to 29.6%, mainly because of an increase in national health conditional grants. The net effect of financing changes was that the DOH's allocation in real terms was similar in 2002/03 and 1995/96, which suggests that financing changes are not the major cause of downsizing. Expenditure analysis revealed a 39.7% real rise in the average cost of health personnel. Substantial interprovincial inequities remain. The major cause of downsizing was wage growth, particularly following the 1996 wage agreement. Disjointed fiscal and wage policy has affected health services. Simultaneous application of policies of fiscal constraint, redistribution and substantial real wage growth has resulted in substantial downsizing with limited inroads into inequities. Inequities will continue to call for further redistribution, reduction in conditional grants and downsizing, much of which could have been avoided if fiscal and wage policy choices had been optimal.

Responsabilidad fiscal

Directory of Open Access Journals (Sweden)

Manuel Alberto Restrepo-Medina

2010-03-01

Full Text Available Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo ejercicio inadecuado, lesivo del erario, da lugar a la deducción de la consecuente responsabilidad patrimonial por parte de las contralorías. Ante la ausencia de desarrollo legal dada la precariedad de la regulación procesal contenida en la Ley 42 de 1993, la evolución conceptual al respecto fue asumida por las altas cortes hasta la expedición de la Ley 610 de 2000. Sin embargo, la demora en la expedición del estatuto legal que desarrollara integralmente el ejercicio de esta atribución de las contralorías, impide efectuar un juicio sobre las bondades o las fallas de la existencia y aplicación de esta institución jurídica de estirpe constitucional.

Fiscal 1997 research report on the R and D project under a consignment from NEDO. Photonics engineering (R and D of photonics measuring/processing technology); 1997 nendo Shin energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku. Photon keisoku kako gijutsu (photon keisoku kako gijutsu no kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

Survey was made on the trend of R and D on photonics engineering to clarify the direction of its impact and ripple effect on industrial fields. Reduction of environment burden, improvement of the productivity and reliability of products, and creation of new industries by novel creative R and D are necessary simultaneously. For reconsideration of the previous measurement and machining technologies in a manufacturing industry, use of photon (laser) beams is promising. As photonics engineering, photonics measurement and machining, and elemental and peripheral technologies for generation and control of photon were surveyed. Photonics application technologies for medical care and diagnosis, communication and transmission, entertainment, and chemical fields were also surveyed. In fiscal 1997 as the first year of this project, based on the results obtained in leading researches conducted until fiscal 1996, some technological issues were clarified through the survey on the latest trend of photonics engineering in measurement, machining and generation fields, and its feasibility in the other fields. 265 refs., 91 figs., 10 tabs.

Fiscal Transparency and Procyclical Fiscal Policy

DEFF Research Database (Denmark)

Andersen, Asger Lau; Nielsen, Lasse Holbøll Westh

This paper examines why fiscal policy is procyclical in developing as well as developed countries. We introduce the concept of fiscal transparency into a model of retrospective voting, in which a political agency problem between voters and politicians generates a procyclical bias in government...... spending. The introduction of fiscal transparency generates two new predictions: 1) the procyclical bias in fiscal policy arises only in good times; and 2) a higher degree of fiscal transparency reduces the bias in good times. We find solid empirical support for both predictions using data on both OECD...

Pulseshape characteristics of a 300 $\\mu$m PR03 R-measuring VELO sensor read out with a Beetle1.3 chip

CERN Document Server

Palacios, A; Buytaert, J; Borel, J; Collins, P; Eckstein, D; Eklund, L; Ferro-Luzzi, M; Jans, E; Ketel, T; Petrie, D; Pivk, M; Tobin, M

2005-01-01

The signal-to-noise, overspill and undershoot characteristics of a VELO module equipped with Beetle1.3 read-out chips have been measured using 120 GeV pions from the SPS test beam facility at CERN. The module consists of a PR03 n-on-n 300 $\\mu$m R measuring prototype sensor and a fully populated K03 hybrid. Results are presented for a single Beetle1.3 chip with a variety of chip parameter settings controlling the pre-amplifier and shaper currents and feedback voltages, with the objective of establishing the performance of the module and understanding its dependence on the read-out chip settings.

Fiscal sustainability and fiscal policy targets

DEFF Research Database (Denmark)

Andersen, Torben M.

Analyses of fiscal sustainability have become integral parts of fiscal policy planning due to high debt levels and projected demographic changes. A popular metric by which to evaluate sustainability gaps is the so-called S2 metric given as the permanent change in the primary budget balance...... indicator can be given a normative interpretation, and this issue is extensively discussed. The paper ends by discussing the formulation of fiscal policy targets to ensure fiscal sustainability....... (relative to GDP) needed to meet the intertemporal budget constraint. While a very useful metric it also suffers from some problems, and the paper discusses some of the problems with this metric as a way to assess fiscal sustainability problems. A particular important issue is the extent to which the S2...

Obstacles to innovation and use of incentives Grants or fiscal stimulus?; Obstaculos a la innovacion y uso de innovacion de incentivos: subvenciones o estimulos fiscales?

Energy Technology Data Exchange (ETDEWEB)

Busom, I.; Martinez, E.; Corchuelo, B.

2012-07-01

We compare the use by firms of two tools of public support to business R and D and innovation: direct funding through grants and loans and fiscal incentives. Among other results, we find that these tools are not perfect substitutes. Firms that face financial constraints to undertake innovation projects are less likely to use R and D fiscal incentives. SMEs facing this type of constraint, however, are more likely to apply for and obtain direct public funding. (Author) 12 refs.

Fiscal Federalism

DEFF Research Database (Denmark)

Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

2013-01-01

China's central–local relations have been marked by perpetual changes amidst economic restructuring. Fiscal decentralization on the expenditure side has been paralleled by centralization on the revenue side, accompanied by political centralization. Hence, our understanding of China's fiscal...... relations is not without controversy. This paper aims to make a theoretical contribution to the ongoing debate on ‘fiscal federalism’ by addressing crucial questions regarding China's central–local fiscal relations: first, to what extent do Chinese central–local fiscal relations conform to fiscal federalism...

Fiscal 1998 research report. R and D on super metal (Al system mesoscopic texture-controlled material); 1998 nendo seika hokokusho. Super metal no gijutsu kaihatsu (aluminium kei mesoscopic soshiki seigyo zairyo no gijutsu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

For development of Al materials with superior industrial characteristics (strength, corrosion resistance), this research has promoted development of large-size Al system materials with mesoscopic crystalline texture by high- strain accumulation control technology, and recovery and recrystallization control technology. In this fiscal year, (1) basic study on high-strain accumulation control technology, (2) study on a formation mechanism of ultra- fine crystal grains, and (3) development of a machining process were made. In (1), basic study on low-temperature rolling and study on rolling by rollers having different peripheral speeds were made. In (2), study on refining of recrystallized grains of 5000-base and 7000-base alloys was made. In (3), a low-temperature rolling equipment, and a ultra-rapid heating device were introduced. For the whole R and D project on super metal, the main research facilities such as a low-temperature rolling body for high- strain accumulation and a high-strain accumulative structure formation equipment (melt rolling equipment) for uniform nucleus formation in recrystallization were introduced to gain a firm foothold for the future application research. (NEDO)

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

-, č. 394 (2009), s. 1-22 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : fiscal policy * public expenditure * fiscal stance Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp394.pdf

Fiscal 1974 Sunshine Project result report. R and D on solar heat power generation system (R and D on curved reflector light collection system); 1974 nendo taiyonetsu hatsuden system no kenkyu kaihatsu seika hokokusho. kyokumen shuko hoshiki system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1975-05-30

This report composed of 6 parts summarizes the fiscal 1974 Sunshine Project research result on the solar heat power generation system with a curved reflector light collection system. Part 1 outlines the research target, research result and research system. Part 2 describes each research item in detail. This part on system and hardware researches is composed of (1) study on 1,000kW system, (2) development of plane/parabolic reflector light collection equipment, (3) development of parabolic reflector light collection equipment, (4) development of selective transparent membrane and selective absorption surface, and (5) study on heat storage equipment and heat exchange equipment. Part 3 describes the future R and D plan for every year focusing the fiscal 1975 R and D plan. Part 4 describes various cooperative activities with other research groups such as various committees related to the Sunshine Project, universities and Electrotechnical Laboratory. Part 5 describes several patents produced during this R and D. Part 6 summarizes the results on this R and D. (NEDO)

Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?

OpenAIRE

Mathieu Lefebvre; Pierre Pestieau; Arno Riedl; Marie Claire Villeval

2014-01-01

En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas contribuer a...

Fiscal Liability of State Contractors

Directory of Open Access Journals (Sweden)

Santiago Fajardo-Peña

2017-06-01

Full Text Available The State contract is one of the most important tools for public management. The formation, execution and liquidation of State contracts are also a potential cause of State patrimonial damages. Perhaps for this reason, many State contractors are prosecuted as if they were public spending managers. The question, however, is not as simple. The fiscal liability process has a qualified recipient: the fiscal manager. In this article, through a conceptual exposition and a case study, we identify the criterion for determining in which cases a State contractor acquires the function of controlling public funds and when he/she can be subjected to a fiscal liability.

Energy fiscality

International Nuclear Information System (INIS)

2001-07-01

This report gives a general presentation of energy fiscality in France: taxes on energy, mechanisms of stabilization of government's fiscal incomes in case of significant oil prices change, some particularities of energy taxes, the fiscality according to the energy content and according to the carbon content. The fiscality of petroleum products (automotive fuels and other products), natural gas and electricity in France is presented in appendixes together with a comparison of the fiscality in use in the rest of Europe (automotive fuels, domestic fuels, natural gas and electricity for domestic use and for industrial use). (J.S.)

76 FR 55403 - Announcement of Funding Awards for Fiscal Year 2010 Transformation Initiative: Sustainable...

Science.gov (United States)

2011-09-07

... Awards for Fiscal Year 2010 Transformation Initiative: Sustainable Communities Research Grant (SCRGP... Fiscal Year (FY) 2010 Transformative Initiative: Sustainable Communities Research Grant Program (SCRGP...&R), under the Assistant Secretary, administered the FY10 Sustainable Communities Research Grant...

Voices of nuclear power monitors in fiscal 1982

International Nuclear Information System (INIS)

1984-01-01

The system of nuclear power monitors was set up to hear candid opinions, etc. from general people on nuclear power development and utilization, and reflect them to nuclear power administration. As the monitors, 416 persons were selected across the country. The results in fiscal 1982 are described. (1) Questionnaire survey: Of the 416, 314 persons answered the questionnaire conducted in March, 1983, on future energy, nuclear power development, nuclear power safety administration, and nuclear power P.R. activities. (2) Occasional voices of monitors: Of the total 74 opinions, etc. from the monitors in fiscal 1982, 31 concerned the nuclear power P.R. activities, followed by 16 on nuclear power development and utilization, and 12 on nuclear power administration. (Mori, K.)

Fiscal 1998 R and D report on femtosecond technology (power generation facility monitoring system using high- intensity X-ray pulse); 1998 nendo femuto byo technology no kenkyu kaihatsu (kokido X senb pulse riyo hatsuden shisetsu monitoring system no kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report reports the fiscal 1998 R and D result of Femtosecond Technology Research Association (FESTA) supported by NEDO. For creation of industrial basic technologies supporting the advanced information society in the 21st century, ultra-high speed electronics technology including new functions beyond the speed limit of conventional electronics technologies is indispensable. From such viewpoint, this R and D aims at establishment of the basic technology controlling conditions of beams and electrons in a femtosecond (10{sup -15}-10{sup -12} seconds) region. In development of the titled system, this R and D aims at generation of high-intensity X-ray pulse by interaction between femtosecond light pulse and high-density electron beam pulse, and development of measurement technology (non- stop inspection) of high-speed moving objects using such X- ray pulse. In fiscal 1998, this project succeeded in time stabilization of laser oscillators at a 100fs level and generation of low-emittance electron beam pulse through development of ultra-short pulse synchronization, laser stabilization and electron beam pulse generation technologies. (NEDO)

Fiscal 1993 U.S. Science Budget request released

Science.gov (United States)

Bush, Susan; Simarski, Lynn Teo; DeVito, M. Catherine

1992-02-01

DOE's proposed budget for fiscal 1993 is $19.4 billion, almost level with fiscal 1992's $19 billion. Of that, $5.5 billion is targeted for environmental cleanup at DOE facilities, an increase of $1.16 billion. DOE's portion of research and development related to the National Energy Strategy is $725 million, up 16% from 1992. Funding for defense activities is down 9% to $7.5 billion from $8.3 billion.According to DOE Secretary James D. Watkins, “Congressional enactment of a comprehensive and balanced legislative package is needed to implement fully the president's National Energy Strategy.” As such, there are provisions in the fiscal 1993 DOE budget for advanced energy technology R&D to reduce energy consumption, increase fuel flexibility, and improve U.S. competitiveness in world markets.

El control interno contable y fiscal como medida para contribuir a la maximizacion de los resultados financieros de los negocios (The accounting and fiscal internal control as a measure to contribute to the increasing of the business financial results

Directory of Open Access Journals (Sweden)

Hernandez, Alfonso

2016-01-01

Full Text Available Abstract. The main purpose of this article is to show the importance of accounting and fiscal internal controls to contribute to the compliance of outlined objectives in the private and public organizations, through an efficient and effective management of resources with which organizations count. In addition, this article will address the difficulties of the implementation derived from of its incipient requirement, also of its ignorance of usefulness but above all for the general idea of the possible costs that usually should spend in its implementation. To accomplish the above, it analyze the relevant aspects of the control as a part of the administrative process, from there address its classification as an internal control: accounting and fiscal. Also it address certain innovative methodologies that are useful as a tools of implementation of internal controls such as SWOT analysis, the methodology of 5 Whys, the correlation index and the Pareto diagram, which have been useful in other fields like Engineering and we can use them with success in the Accountant field. Resumen. El propósito principal de este artículo es evidenciar la importancia de los controles internos contables y fiscales para efectos de contribuir al cumplimiento de los objetivos trazados en las organizaciones pertenecientes tanto al sector público como al sector privado, mediante manejo eficiente y eficaz de los recursos con los que se cuenta. En adición a lo anterior, se aborda la problemática de la implementación derivada de su incipiente obligatoriedad, del desconocimiento de su utilidad y, sobre todo, por la idea generalizada del posible costo en el que se suele incurrir en su implementación. Para llevar a cabo lo anterior, se analizan los aspectos relevantes del control como parte del proceso administrativo, para de ahí abordar su clasificación como control interno: contable y fiscal. Asimismo se abordan ciertas metodologías innovadoras que sirven como

Comparative fiscal illusion: A fiscal illusion index for the European Union

OpenAIRE

Dell'Anno, Roberto; Dollery, Brian

2012-01-01

This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995–2008 employing a structural equation approach. Using MIMIC models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief deterninants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizen...

Fiscal Challenges in Multilayered Unions: An Overview and Case Study

Directory of Open Access Journals (Sweden)

Joshua Aizenman

2015-05-01

Full Text Available This paper reviews recent research dealing with fiscal discipline and revisit the issues of fiscal control in federal systems, focusing on selective case studies covering the 2000s, before and after the global financial crisis (GFC. We start by contrasting the recent fiscal history of California to that of Greece, illustrating the different ways of dealing with fiscal deficiencies in a mature union, U.S., versus a young union, Eurozone. We continue with an overview of the fiscal developments in Brazil, illustrating the challenges facing federal systems in emerging markets, and possible ways to move forward in upgrading a country’s fiscal institutions. We conclude with the fiscal history of Iceland before and after the financial crisis—a standalone small country, assessed favorably by rating agencies prior to the GFC, and now recovering from a deep financial crisis.

Taxation, Fiscal Deficit and Inflation in Pakistan

Directory of Open Access Journals (Sweden)

Ghulam Rasool Madni

2014-09-01

Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

Fiscal Discipline in India

Directory of Open Access Journals (Sweden)

Sanhita SUCHARITA

2011-07-01

Full Text Available The present study broadly attempts to analyze the role of Fiscal Responsibility and Budget Management Act in restoring fiscal balance in India. It analyses the need for fiscal rules and constraints in India. The study aims at finding out the major factor behind rising fiscal imbalance in India and to examine whether there is an electoral motive towards high fiscal deficit to GDP ratio or not. It also analyzes the effectiveness of various measures undertaken at the central and state level to inculcate fiscal discipline in the fiscal management. The study also makes an attempt to do a critical in depth reviews of the Fiscal Responsibility and Budget Management Act and make an attempt at examining effectiveness and suitability of FRBM Act through a quantitative analysis. It also makes an attempt to suggest improvements in the fiscal monitoring mechanism in India. We employ Ordinary Least Square (OLS method to examine the impact of Fiscal Responsibility and Budget Management Act on fiscal deficit in India using the data for the period 1980-81 to 2008-09. The regression results indicates that FRBM Act does not have a significant effect on the Gross Fiscal Deficit (GFD to GDP ratio where as GDP (at factor cost growth rate has a significant negative effect on the GFD to GDP ratio.

Potentiometric-level monitoring program, Mississippi and Louisiana: Annual status report for fiscal year 1985

International Nuclear Information System (INIS)

1986-10-01

Potentiometric-level data presented in this report were collected at 82 wells in Mississippi and Louisiana from October 1984 through September 1985. These wells are located near Richton and Cypress Creek Domes in Mississippi and Vacherie dome in Louisiana. Three wells were reinstated to the program during this period. Two previously destroyed wells were deleted from the program. Protective barriers were installed around 26 shallow borings in Mississippi. Cursory analysis of the data in Mississippi indicated minimal, if any, change in potentiometric level during the past year in the Citronelle, Hattiesburg, Cockfield, Sparta, and Wilcox Formations. A slight decline, on the order of 0.3 meter (1 foot), occurred during the past year in well MCCG-1, which is screened in the caprock of Cypress Creek Dome. The potentiometric level in well MRIG-9, in the caprock of Richton Dome, stabilized during fiscal year 1985 following 5 years of increase. The Catahoula Formation experienced a continuing decline of about 0.3 meter/year (1 foot/year). Well MH-5C, screened in the Cook Mountain Formation, showed a continuing, long-term, upward trend on the order of 1.5 meters (4.9 feet) during the past year. The potentiometric level of well MH-8C, screened in the Cook Mountain Formation, stabilized during fiscal year 1985, following 5 years of large annual increases. Wells screened in the Austin Formation in Louisiana showed a downward trend of 0.3 to 1 meter (1 to 3.3 feet) during fiscal year 1985. Other formations in Louisiana generally showed no change in potentiometric level

47 CFR 63.03 - Streamlining procedures for domestic transfer of control applications.

Science.gov (United States)

2010-10-01

... Commission will treat the discontinuance request as sufficient to fulfill the pro forma post-transaction... of control applications. 63.03 Section 63.03 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... to section 214 of the Communications Act of 1934, as amended, shall be subject to the following...

Expansionary fiscal contractions

DEFF Research Database (Denmark)

Bergman, Ulf Michael; Hutchison, Michael

2010-01-01

The Expansionary Fiscal Contraction (EFC) hypothesis predicts that a major fiscal consolidation leads to an economic expansion under certain circumstances. We test this hypothesis, and the implied non-linear responses of the economy to large and small changes in fiscal policy, using data from...... that the exogenous fiscal contraction in Denmark was a credible regime shift and, together with other reforms undertaken at the time, increased both private consumption and aggregate output....

STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

Directory of Open Access Journals (Sweden)

Тymoshenko A.

2018-01-01

Full Text Available The article is about the current direction of the transformation of the Ukrainian fiscal policy. The analysis of tax revenues to the State Budget and expenditures from it was carried out. Negative trends in the implementation of fiscal policy have been identified. A mechanism for implementing the fiscal policy is proposed. The main strategic directions of reforming fiscal policy have been identified. It is substantiated that in order to achieve an effective fiscal policy at the macro level it is necessary to create conditions for optimal filling of the state budget and contain inflationary processes. At the meso level it is necessary to ensure the fulfillment of tasks that promote economic growth in the regions and at the micro level ̶ to identify and implement measures to enhance the development of business structures through improvement of the investment climate. It is argued that for this purpose it is important to develop and implement an effective fiscal policy of Ukraine strategy that should include the following smart directions in the field of fiscal policy: improving the combination of fiscal and budgetary spheres in regulation, planning, management with the goal of achieving the maximum results of increasing the welfare of the population; determination of effective communication chains between business centers and the state fiscal service in the course of tax administration, the formation of an objective tax control system. It is pointed that the implementation of the fiscal mechanism combines the fiscal and budgetary mechanisms and includes the mobilization of financial resources from tax payments, as well as their distribution and effective use. It is noted that the instruments of the fiscal mechanism are means for influencing the formation of the optimal amount of financial resources for their further use, in turn, each instrument within the fiscal mechanism has its own functional load. So, expanding the functional boundaries of

Fiscal 1993 R and D project for industrial science and technology. Report on results of R and D on silicon-based high polymer material; 1993 nendo keisokei kobunshi zairyo no kenkyu kaihtsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-03-01

R and D was conducted on the silicon-based high polymer that are hoped for superior electronic/optical functions and heat/flame-resistant dynamical properties, for the purpose of establishing fundamental technologies such as molecular design, synthesis, material forming and evaluation method, with the fiscal 1993 results summarized. In the synthesis of electrically conductive silicon-based polymeric materials, a concept of indirect doping was presented, revealing that workability and electrically conductive properties were enhanced by additives. In the synthesis of new silicon-based polymeric materials capable of circuit plotting, studies were made on Si-Si bond forming reaction of alkoxydisilanes as well as on the correlation between polysilane skeleton structure and its property. In the synthesis of new silicon-based polymeric materials having for example a light-emitting function, evaluation was made on synthesis and light emitting property concerning the compound that controlled the silicon skeleton structure. In addition, R and D was conducted on the precision synthesis technology of compounds, on which manifestation of photoelectric conversion function was expected. Further, research was done on unsaturated and high coordination organosilicic compound, functionality of silicon-based high polymer, and synthesis/polymerization of silicon monomer. (NEDO)

FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

Directory of Open Access Journals (Sweden)

Anca Florentina GAVRILUŢĂ (VATAMANU

2017-12-01

Full Text Available This work aims to assess the impact of fiscal decentralization on local (regional development in the EU Member States while controlling for macroeconomic and local autonomy specific factors. Using a panel data approach with dynamic effects, we examined the implications of fiscal decentralization on local development across European Union countries over the 1990-2004 period. The novelty of the study is emphasized by including in the analysis a variable which tests local fiscal discipline, more exactly, Fiscal Rule Strength Index for local level of government. Our findings suggest that prosperity of regions, measured in GDP growth depends on variables such as characteristics of decentralization undertaken by each country or local fiscal discipline, confirming our primary hypothesis. This supports the view that recently implemented reforms aiming to enforce fiscal discipline following-up the Fiscal Compact strengthened the local budgetary framework and restrained, therefore, the local discretionary power to act towards development.

COMPARATIVE STUDY ON FISCAL-ADMINISTRATIVE SOLICITOR'S OFFICE AND FISCAL SOLICITOR'S OFFICE

OpenAIRE

OCTAVIA MARIA CILIBIU

2012-01-01

The fiscal-administrative solicitor's office represents the activity of solving litigations between tax payers and the fiscal administration, litigations whose purpose is to cancel totally or partially a fiscal administrative document, document considered by the tax payer harmful for his legitimate right or interest recognized by law. The fiscal solicitor's office represents the activity of solving litigations whose purpose is to cancel or correction of acts of enforcement of tax claims. Rese...

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Directory of Open Access Journals (Sweden)

Dănuţ CHILAREZ

2014-06-01

Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

Franquismo y disidencia sexual. La visión del Ministerio Fiscal de la época

Directory of Open Access Journals (Sweden)

Víctor M. Ramírez Pérez

2018-04-01

Full Text Available Las personas lesbianas, gays, transexuales y bisexuales (LGTB fueron duramente reprimidas durante la dictadura franquista. Múltiples fueron los sistemas de control social que se utilizaron para esta represión, entre los que se puede resaltar el sistema penal y, dentro de sus instituciones, la del Ministerio Fiscal. En el ejercicio de sus funciones, la Fiscalía del régimen se esmeró en garantizar una estricta aplicación de las normas creadas por el sistema para reprimir a las disidencias sexuales. En las memorias de la Fiscalía General del Estado encontramos vestigios claros y significativos del tratamiento que se dio a dichas disidencias durante los largos años de la dictadura. En este texto pretendemos analizar y sistematizar parte de las referencias incluidas en las citadas memorias con el fin de ofrecer un panorama sobre la percepción que tenía aquella sociedad acerca la realidad de las personas LGTB y el trato jurídico y social que se les proporcionó.

Fiscal 2000 report on results of R and D of industrial science and technology that creates new industry. Development of supermetal technology (development of technology for innovative metallic material); 2000 nendo super metal no gijutsu kaihatsu seika hokokusho. Kakushinteki kinzoku sokei zairyo no gijutsu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-03-01

With the purpose of obtaining higher strength/toughness in metallic materials, R and D was conducted concerning nano-sized grain refining and bulk forming by micro-grain dispersion, with fiscal 2000 results compiled. In {gamma} stainless steel, development was conducted using SUS304 as the base material, revealing that ZrC was effective for forming a micro-crystallized grain structure. In addition, it was found feasible that precipitation behavior of carbide was controllable through a temperature rising process at the time of solidification forming. In an HIP+ (hot isostatic pressing) hot forged material with ZrC finely dispersed, it characteristically showed an average crystalline grain size of about 300 nm, a tensile strength of 1,085 MPa, and a Charpy impact value of 1.86 MJ/m{sup 2}. Further, in thin plates micro-crystallized by thermo-mechanical treatment using martensite reverse transformation, a strain rate sensitivity index m value became 0.3 or higher at a strain rate of 10{sup -2}S{sup -1}, indicating manifestation of superplasticity. In {sigma} stainless steel, TiO{sub 2} and ZrO{sub 2} were examined for their effect of suppressing grain growth on the basis of SUS410. (NEDO)

Fiscal developments and financial stress: a threshold VAR analysis

Czech Academy of Sciences Publication Activity Database

Afonso, A.; Baxa, Jaromír; Slavík, M.

2018-01-01

Roč. 54, č. 2 (2018), s. 395-423 ISSN 0377-7332 R&D Projects: GA ČR(CZ) GBP402/12/G097 Institutional support: RVO:67985556 Keywords : Fiscal policy * Financial markets * Threshold VAR Subject RIV: AH - Economic s OBOR OECD: Applied Economic s, Econometrics Impact factor: 0.645, year: 2016 http://library.utia.cas.cz/separaty/2018/E/baxa-0488303.pdf

Solar Program Overview: Fiscal Years 2002& 2003 (Brochure)

Energy Technology Data Exchange (ETDEWEB)

2004-06-01

This document describes the research activities and accomplishments of the DOE Solar Energy Technologies Program for fiscal years 2002 and 2003. It includes detailed accounts, charts, and photos of R&D activities in the areas of photovoltaics, concentrating solar power, and solar heating and lighting

77 FR 15529 - Revision of Fee Schedules; Fee Recovery for Fiscal Year 2012

Science.gov (United States)

2012-03-15

... and 171 Revision of Fee Schedules; Fee Recovery for Fiscal Year 2012; Proposed Rule #0;#0;Federal... REGULATORY COMMISSION 10 CFR Parts 170 and 171 [NRC-2011-0207] RIN 3150-AJ03 Revision of Fee Schedules; Fee..., inspection, and annual fees charged to its applicants and licensees. The proposed amendments are necessary to...

Fiscal Capacity Equalisation in Tanzania

NARCIS (Netherlands)

Allers, Maarten A.; Ishemoi, Lewis J.

2010-01-01

Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a

Fiscal 1996 report on the R and D result of industrial science and technology. R and D synergy ceramics (R and D on synergy ceramics); 1996 nendo sangyo kagaku gijutsu kenkyu kaihatsu seika hokokusho. Synergy ceramics no kenkyu kaihatsu (synergy ceramics no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This paper summarizes the general survey mainly conducted by FCRA (Fine Ceramics Research Association) in fiscal 1996, and the joint research results with some universities, from some R and D on synergy ceramics. Silicon nitride based ceramics expressed the same high thermal conductivity as metal by seed crystal addition, grain growth control and orientation control of sheet lamination. For its practical use, study was made on control factors of material, formation and sintering. Ca2Y2Si2O9 single crystal was prepared by float-zone method to determine its crystal structure. No volume change due to high-temperature phase transition as thermal expansion was found. In carbothermal reduction- nitridation of SiO2, addition of Si3N4 seed powder increased a reaction rate and formed uniform particles with an isotropic shape. An average particle size was dependent on the size and number of fine particles in seed powder. Addition of both Si3N4 and Fe compound could change a particle shape from a spherical grain to an elongated grain. A spherical Fe-Si metal grain was found on the tip of an elongated grain. 66 refs., 73 figs., 13 tabs.

EL PRINCIPIO CONSTITUCIONAL DE LA SOSTENIBILIDAD FISCAL Y EL PROYECTO SOCIAL PARA COLOMBIA: REFLEXIONES EN TORNO AL ACTO LEGISLATIVO No. 03 DE 2011

Directory of Open Access Journals (Sweden)

Santiago Villota Romo

2012-07-01

úsqueda de la justicia y la equidad generacional, ante lo cual los ingresos públicos, provenientes mayoritariamente de los tributos, no son suficientes para atenderlos, recurriendo por lo general, a endeudamiento tanto interno como externo, generando un modelo de desarrollo insostenible. En este esquema la insostenibilidad fiscal en un Estado de Bienestar, como el colombiano, reflejaría la imposibilidad de su Gobierno para cumplir con sus compromisos, conllevando a efectos indeseables en materia de crecimiento económico, desempleo y pobreza. Lo que significa que las generaciones futuras deberán hacer un mayor esfuerzo en materia de impuestos, con lo cual decisiones presentes que influyen en la tendencia futura de los gastos y del endeudamiento pueden faltar y fallar a la justicia intergeneracional que la sociedad demanda. De esta manera, resulta imprescindible que las decisiones en materia de gastos consulten las restricciones presupuestales presentes y futuras; es decir, que sean coherentes con el Principio de Sostenibilidad Fiscal. El Gobierno colombiano, con la expedición del Acto Legislativo No. 03 de 2011, que reforma la Constitución Política Nacional de 1991, involucró el Principio de rango constitucional de la Sostenibilidad Fiscal en Colombia, generando un amplio debate en torno a la estabilidad macroeconómica, la garantía y progresividad de los Derechos Fundamentales, en desarrollo del modelo constitucional vigente en el País del Estado Social de Derecho, un tema de controversia y actualidad que interesa a la comunidad académica, científica y general, por sus repercusiones frente al pacto social del 91. La Sostenibilidad Fiscal elevada a rango constitucional impactará las decisiones del devenir estatal, sus consideraciones y medidas determinarán la inversión pública y con ella la dinámica del desarrollo del País y sus ciudadanos, generando expectativa e incertidumbre; un tema que debe ser analizado desde diferentes áreas y perspectivas del

Des solutions fiscales pour une réduction optimale du tabagisme en ...

International Development Research Centre (IDRC) Digital Library (Canada)

Centre de recherches pour le développement international Gouvernement du Canada ... taxation du tabac, l¿insuffisance de données probantes locales constitue ... de taxes sur les recettes fiscales de leur gouvernement et sur la santé publique, et de ... Dans ce bulletin du BRAS: Faites connaissance avec Kathryn Touré, ...

Petroleum fiscality indicators

International Nuclear Information System (INIS)

2008-02-01

This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

GETTING CLOSER TO EU STANDARDS - GEORGIA FISCAL GOVERNANCE ADJUSTMENT AND ITS IMPLICATIONS

Directory of Open Access Journals (Sweden)

David OBOLADZE

2016-11-01

Full Text Available This study focuses on fiscal governance from the perspective of developing the public finance management of Georgia. The paper investigates the fiscal governance framework in European Union countries and examines the impact of fiscal rules and budget procedures in EU countries. Well-designed fiscal frameworks are generally associated with better budgetary outcomes in terms of deficit and debt control. Following a thorough investigation of the current stance of fiscal governance in Georgia, the paper analyses the main medium and long term perspectives for Georgia to approximate with EU fiscal governance. The main objective of this paper is to provide policy guidelines needed for the appropriate and necessary reforms to ensure comprehensive, coherent and consistent fiscal governance framework for Georgia, which will improve the performance of public finance management and national economy of Georgia.

The Effect of Tax Rates on Fiscal Evasion and Avoidance

OpenAIRE

Mentor Gashi; Halil Kukaj

2016-01-01

Abstract:In order to findelements that destimulate fiscal evasion or avoidance, we have submitted six elements, through the questionnaire, to determine which elements are that destimulate the fiscal evasion and avoidance, and evaluate their impact.This paper is focused in customs duty avoidance.The elements that we have submitted to evaluate their power, are: Powerful control during customs clearance, more efficient post clearance control, probability of subject investigation, higher fines, l...

On the Logic of Separating the Fiscal Policy from the Fiscal Administration

Directory of Open Access Journals (Sweden)

Ionel Leonida

2010-06-01

Full Text Available One of the problems yet to be solved in a satisfactorily manner in Romania is the decentralisation of the public administration. In general, by decentralisation we understand the separation of the central decision from the local (or regional decision based on the principle of subsidiarity. In our opinion, The National Agency for Fiscal Administration should function, in a decentralised manner, meaning outside of the Ministry of Public Finances. In support of this statement we will present two modules or arguments: a wewill first debate on the matter of public administration decentralisation; b second, we will debate in favour ofthe institutional separation of ANAF from the Ministry of Public Finances. Objectives: Implementation of concrete desire for decentralization of public administration; Identification of conceptual distinctions, structural and functional development of tax policy and administration of fiscal policy. Prior work: Assessment of net tax burden; Phillips curve assessment for Romania; Automatic fiscal stabilizers; Sustainability of fiscal policy. Approach: Logical analysis of the concepts involved in the study; Highlighting the distinctions of semantic and pragmatic nature of the concepts involved in the study. Results: decisive arguments concerning the desirability of the structural separation of the fiscal policy from the fiscal administration. Implications: providing arguments for a separation of fiscal policy decision to tax administration; a collection efficiency of budgetary obligations. Potential beneficiaries : The Ministry of Finance; the National Agency for Fiscal Administration; the Government of Romania; the Ministry ofInternal Affairs and Administration. Value: Contributions from conceptual nature: semantic separation of fiscal policy from tax administration; from methodological nature: demonstrating scientific research force of un application logic analysis method; from empirical nature: demonstrating the need

Automatic control of NASA Langley's 0.3-meter cryogenic test facility

Science.gov (United States)

Thibodeaux, J. J.; Balakrishna, S.

1980-01-01

Experience during the past 6 years of operation of the 0.3-meter transonic cryogenic tunnel at the NASA Langley Research Center has shown that there are problems associated with efficient operation and control of cryogenic tunnels using manual control schemes. This is due to the high degree of process crosscoupling between the independent control variables (temperature, pressure, and fan drive speed) and the desired test condition (Mach number and Reynolds number). One problem has been the inability to maintain long-term accurate control of the test parameters. Additionally, the time required to change from one test condition to another has proven to be excessively long and much less efficient than desirable in terms of liquid nitrogen and electrical power usage. For these reasons, studies have been undertaken to: (1) develop and validate a mathematical model of the 0.3-meter cryogenic tunnel process, (2) utilize this model in a hybrid computer simulation to design temperature and pressure feedback control laws, and (3) evaluate the adequacy of these control schemes by analysis of closed-loop experimental data. This paper will present the results of these studies.

FISCAL MANAGEMENT IN INDONESIA: THE PERSPECTIVE OF POLITICAL-ECONOMY INFORMATION

Directory of Open Access Journals (Sweden)

Agung Darono

2016-12-01

Full Text Available Fiscal management is an effort to formulate fiscal policies to be implemented, controlled, and responsible based on the government regulation. For this purpose, fiscal authority undoubtedly needs an adequate support from the country’s financial information. The provision of information for the sake of this fiscal management cannot only be seen as an issue of economic-information which tends to emphasize on the process of information allocation, production, distribution, and consumption as an economic commodity. Using a conceptual framework of political-economy information, the information provision in the context of fiscal management is more of a constellation of various existing economic-information that should be correlated with the involved actors, and comprehensively take into account the surrounding social-political structure. By employing an interpretive policy analysis as the data analysis approach, this study finds that fiscal authority in Indonesia has gradually made a number of efforts to improve the mechanism of the nation’s financial information provision for those who have fiscal management interests, either from income information (tax/non-tax or expenditure information. In some conditions, it is identified that the initiative of information provision for the advantage of fiscal management as well as its implementation requires proper political support.

FAA aviation forecasts : fiscal years 1997-2008

Science.gov (United States)

1997-03-01

This report contains the Fiscal Years 1997-2008 Federal Aviation Administration (FAA) forecasts of aviation activity at FAA facilities. These include airports with both FAA and contract control towers, air route traffic control centers, and flight se...

Tax incentives in fiscal federalism

DEFF Research Database (Denmark)

Kelders, Christian; Köthenbürger, Marko

2010-01-01

Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

Report on fiscal 1999 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (development of technology for rationalizing use of energy); 1999 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Energy shiyo gorika gijutsu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

R and D was conducted on original processing technology for electrically functional materials as a R and D project on frontier carbon technology, with the results for fiscal 1999 compiled. In the development of film forming technology using a large morphology control film forming device, the device was introduced this year, with film forming conditions probed. In the development of large size diamond synthesis process, single crystal synthesis and evaluation were carried out using an existing microwave plasma CVD reactor, with a study of design made for the device for obtaining a target 16 mm diameter single crystal. In the development of technology for oriented diamond growth on a platinum-based metallic base plate, research was done for controlling generation of grain boundary in a diamond film, through the improvement of orientation and the reduction of non-oriented grain density of the diamond nucleated on the base plate. The studies on control technology of surface-interface and electron emission characteristics were conducted on such subjects as fabrication technology of diamond for field emission, characterization of field emission, and photoelectron emission spectroscopy of diamond. (NEDO)

Fiscal 1976 Sunshine Project result report. R and D on solar cooling/heating and hot water supply system (R and D on the system for existing detached houses); 1976 nendo taiyo reidanbo oyobi kyuto system no kenkyu kaihatsu seika hokokusho. Kison kojin jutakuyo system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1977-05-27

This report describes the fiscal 1976 research result on solar cooling/heating and hot water supply systems for existing detached houses. In system analysis, various evaluation items of the primary experimental house to be constructed and the titled thermal system were determined, and its measurement/control online program was developed. In the R and D on equipment and materials, the performance of the vacuum collector prepared in last fiscal year was tested, and based on its result and study on optimum structure, the new prototype vacuum collector was fabricated. In the study on heat transfer and heat storage system equipment, the medium-scale latent heat type heat storage tank (1 x 10{sup 4}kcal in thermal capacity, 8 x 10{sup 3}kcal/h in thermal output) using ammonium alum was prepared. For a preventive mechanism against supercooling, reconsideration of structure of a crystal nucleus formation plate was necessary. In the study on refrigerator driven by Rankine cycle engine, the prototype compressor more than 3,000kcal/h in refrigeration capacity was fabricated. Construction of the experimental house and trial operation of the cooling/heating system were promoted. (NEDO)

[Fiscal policy and tobacco control: a unique opportunity to benefit public health and the public treasury].

Science.gov (United States)

Armendares, Pedro Enrique; Reynales Shigematsu, Luz Miriam

2006-01-01

Various studies and analyses show that an increase in tobacco prices through taxation is one of the most efficient tools in the application of integral policies in the fight against tobacco. Increases in taxes contribute to cessation, to reductions in consumption and in the number of deaths among addicts and to decrease the number of people who start to smoke. However, many governments hesitate to apply high taxes to tobacco for fear of possible negative economic results including loss of jobs and a decrease in fiscal revenue as a consequence of smuggling. Both literature and empirical experience indicate that these negative consequences do not occur or have been overestimated, often due to arguments promoted by the tobacco industry itself. Increases in tobacco taxes result in greater fiscal income, even in the presence of smuggling, which can be confronted without eroding tobacco control policies. Numerous countries, including Mexico, still have a wide margin for increasing tobacco taxes, and thereby to take advantage of an exceptional opportunity that benefits both the population's health and the public treasury. To do so, governments must stand up to the powerful tobacco industry, which is aware of the efficiency of taxes to combat tobacco use and therefore resorts to intense ad campaigns, political lobbying and negotiation of voluntary agreements for "self-regulation" in order to avoid stricter legislative or fiscal measures.

POSIBILITĂŢI DE ORGANIZARE ŞI UTILIZARE A PRACTICII CONTROLULUI FINANCIAR-FISCAL ÎN CONDIŢIILE REPUBLICII MOLDOVA

Directory of Open Access Journals (Sweden)

Iulia CAPRIAN

2016-12-01

Full Text Available Importanţa deosebită a controlului financiar-fiscal este determinată de faptul că acesta este exercitat în virtutea drep­tu­lui pe care societatea îl are de a-şi apăra interesele fundamentale. Asigu­rarea resurselor financiare necesare statului se realizează prin sistemul fiscal, respectiv prin cele două funcţii principale ale acestuia: funcţia socială şi funcţia de control. Controlul financiar-fiscal, prin pârghiile oferite de sistemul fiscal sub forma impozitelor şi taxe­lor, penetrează activi­tă­ţile agentului economic, stabilind modul în care acesta respectă legalitatea şi dacă desfăşoară o activitate econo­mică eficientă.OPPORTUNITIES TO ORGANIZE AND TO USE OF THE FINANCIAL AND FISCAL CONTROL`S PRACTICE IN THE CONDITIONS OF THE REPUBLIC OF MOLDOVAThe particular importance of the financial and fiscal control is determined by the fact that it is exercised under the right of the society to protect its fundamental interests. The insurance of financial resources for the state`s needs is accomplished by the fiscal system, respectively by its two main functions: social function, and control function. Based on the leverorges offered by the fiscal system in the form of taxes and duties, the financial and fiscal control penetrates the activities of the economic agent, identifying the way in which this one respects the law and if it has an economic efficient activity.

H.R.2041: a bill to authorize appropriations to the Department of Energy for civilian energy programs for fiscal year 1986 and fiscal year 1987, and for other purposes. Introduced in the House of Representatives, Ninety-Ninth Congress, First Session, April 15, 1985

International Nuclear Information System (INIS)

Anon.

1985-01-01

The Civilian Energy Programs Authorization for Fiscal Years 1986 and 1987 (H.R.2041) authorizes DOE spending of $8.87 billion for civilian research and development; $206 million for specified conservation, regulation, and information programs; $276.8 million for power marketing administration; and $2.98 billion for activities in uranium supply and enrichment, nuclear waste management, and community energy programs. The bill indicates where revenues from fees and other revenues will apply

Are Independent Fiscal Institutions Really Independent?

Directory of Open Access Journals (Sweden)

Slawomir Franek

2015-08-01

Full Text Available In the last decade the number of independent fiscal institutions (known also as fiscal councils has tripled. They play an important oversight role over fiscal policy-making in democratic societies, especially as they seek to restore public finance stability in the wake of the recent financial crisis. Although common functions of such institutions include a role in analysis of fiscal policy, forecasting, monitoring compliance with fiscal rules or costing of spending proposals, their roles, resources and structures vary considerably across countries. The aim of the article is to determine the degree of independence of such institutions based on the analysis of the independence index of independent fiscal institutions. The analysis of this index values may be useful to determine the relations between the degree of independence of fiscal councils and fiscal performance of particular countries. The data used to calculate the index values will be derived from European Commission and IMF, which collect sets of information about characteristics of activity of fiscal councils.

Política fiscal y control del tabaco: una oportunidad única para beneficiar a la salud pública y al erario Fiscal policy and tobacco control: a unique opportunity to benefit public health and the public treasury

Directory of Open Access Journals (Sweden)

Pedro Enrique Armendares

2006-01-01

Full Text Available Diversos estudios y análisis demuestran que el aumento en el precio del tabaco a través de los impuestos es una de las herramientas más eficientes dentro de una política integral de combate al tabaquismo. Los incrementos en los impuestos contribuyen a promover la cesación, a reducir el consumo y el número de muertes entre los adictos y a disminuir el número de personas que empiezan a fumar. Sin embargo, muchos gobiernos dudan en aplicar altos impuestos al tabaco por temor a posibles daños económicos incluyendo la pérdida de empleos y la disminución en los ingresos fiscales como consecuencia del contrabando. La literatura especializada y la experiencia empírica indican que tales consecuencias negativas no se producen o han sido sobreestimadas, con frecuencia debido a los argumentos promovidos por la propia industria tabacalera. Los incrementos en los impuestos al tabaco reditúan en mayores ingresos fiscales, incluso en presencia del contrabando, el cual puede ser combatido sin erosionar las políticas de control de tabaco. La experiencia internacional indica que numerosos países, incluyendo México, aún tienen un amplio margen para aumentar los impuestos al tabaco y aprovechar una oportunidad excepcional de beneficiar tanto a la salud de la población como al erario público. Para ello es necesario enfrentar a la poderosa industria tabacalera, la cual sabe bien de la eficiencia de los impuestos para combatir el tabaquismo y por lo tanto recurre a intensas campañas de propaganda, al cabildeo político y a la negociación de acuerdos voluntarios para "autorregularse" con tal de evitar medidas legales o fiscales más estrictas.Various studies and analyses show that an increase in tobacco prices through taxation is one of the most efficient tools in the application of integral policies in the fight against tobacco. Increases in taxes contribute to cessation, to reductions in consumption and in the number of deaths among addicts and to

The Causes of Fiscal Transparency

DEFF Research Database (Denmark)

Alt, James E.; Lassen, David Dreyer; Rose, Shanna

We use unique panel data on the evolution of transparent budget procedures in the American states over the past three decades to explore the political and economic determinants of fiscal transparency. Our case studies and quantitative analysis suggest that both politics and fiscal policy outcomes...... influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...... and budget imbalance, also appear to affect the level of transparency...

Oil prices, fiscal policy, and economic growth in oil-exporting countries

Science.gov (United States)

El-Anshasy, Amany A.

This dissertation argues that in oil-exporting countries fiscal policy could play an important role in transmitting the oil shocks to the economy and that the indirect effects of the changes in oil prices via the fiscal channel could be quite significant. The study comprises three distinct, yet related, essays. In the first essay, I try to study the fiscal policy response to the changes in oil prices and to their growing volatility. In a dynamic general equilibrium framework, a fiscal policy reaction function is derived and is empirically tested for a panel of 15 oil-exporters covering the period 1970--2000. After the link between oil price shocks and fiscal policy is established, the second essay tries to investigate the impact of the highly volatile oil prices on economic growth for the same sample, controlling for the fiscal channel. In both essays the study employs recent dynamic panel-data estimation techniques: System GMM. This approach has the potential advantages of minimizing the bias resulting from estimating dynamic panel models, exploiting the time series properties of the data, controlling for the unobserved country-specific effects, and correcting for any simultaneity bias. In the third essay, I focus on the case of Venezuela for the period 1950--2001. The recent developments in the cointegrating vector autoregression, CVAR technique is applied to provide a suitable framework for analyzing the short-run dynamics and the long-run relationships among oil prices, government revenues, government consumption, investment, and output.

THE ESSENCE OF FISCAL MANAGEMENT

OpenAIRE

Carmen Comaniciu

2008-01-01

The existence of fiscal management determine the identification of the essential coordinates of it: the main objective; the sphere of action; essential characteristics; fundamental values; the main function; principles and legities. The essence of fiscal management represent its functions and on the basis of conceiving and exercising management from fiscality field resides an aggregate of principles. In this paper we will try to define the fiscal management, to identify the fundamental and sp...

Shaping the Fiscal Policy Framework

DEFF Research Database (Denmark)

Bergman, Ulf Michael; Hutchison, Michael M.; Hougaard Jensen, Svend E.

the international experiences with large-scale fiscal consolidations, including evidence on the expansionary fiscal contraction hypothesis with particular focus on the Danish experience in the early 1980s. Second, given the widespread perception that supranational fiscal rules have failed in Europe, we study...

Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas

OpenAIRE

Pestieau, Pierre; Lefebvre, Mathieu; Riedl, Arno; Villeval, Marie Claire

2013-01-01

En période de crise économique, les besoins de l’État augmentent et l’assiette fiscale se réduit. Il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui réduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas ...

Fiscal 1997 R and D project under a consignment from NEDO. R and D of the femtosecond technology (R and D of the monitoring system using high-intensity X-ray pulse for power plants); 1997 nendo Shin energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku. Femto byo technology no kenkyu kaihatsu (kokido X sen pulse riyo hatsuden shisetsu monitoring system no kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This paper reports the result on R and D of the femtosecond technology in fiscal 1997. Ultrahigh-speed electronic technology is indispensable for industrial basic technologies supporting the advanced information society in the 21st century. Control technology of photonic and electronic states in a femtosecond region is essential. In R and D of metrological technology using ultra-short light-pulses, study was made on generating and controlling technology for ultra- short light/electron beam pulses. Ti-sapphire mode-locked laser was prepared, and it was found that time-fluctuation of mode-locked laser pulses is measurable up to 100 femtosecond level. As measures against an instability of gain-switching semiconductor laser, light injection from the outside was effective. The stable directivity of laser beam was obtained by regenerative amplifier, while less temperature variation of an optical switch was necessary to stabilize energy. To generate femtosecond high-intensity X-ray pulse by collision of laser and electron beams, it was confirmed that sub- picosecond synchronization is possible by RF and picosecond laser synchronization circuit. 48 refs., 89 figs., 11 tabs.

COMMON FISCAL POLICY

Directory of Open Access Journals (Sweden)

Gabriel Mursa

2014-08-01

Full Text Available The purpose of this article is to demonstrate that a common fiscal policy, designed to support the euro currency, has some significant drawbacks. The greatest danger is the possibility of leveling the tax burden in all countries. This leveling of the tax is to the disadvantage of countries in Eastern Europe, in principle, countries poorly endowed with capital, that use a lax fiscal policy (Romania, Bulgaria, etc. to attract foreign investment from rich countries of the European Union. In addition, common fiscal policy can lead to a higher degree of centralization of budgetary expenditures in the European Union.

SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

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Dumitrescu Serju

2013-07-01

Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

US fiscal regimes and optimal monetary policy

NARCIS (Netherlands)

Mavromatis, K.

2014-01-01

Fiscal policy in the US has been documented to have been the leading authority in the ‘60s and the ‘70s (active fiscal policy), while committing to make the necessary fiscal adjustments following Volcker’s appointment (passive fiscal policy). Moreover, while passive, US fiscal policy has at times

Tax evasion between fiscal and penalty

Directory of Open Access Journals (Sweden)

Andreea Mihaela Corîci

2017-12-01

Full Text Available Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax liabilities to the state. By imposing more drastic or lighter penalties, it is attempted to determine the taxpayer in order not to escape the payment of taxes and to commit the crime.If for the financial controlling authority a fiscal crime has a direct impact on the budget of a certain area, the fiscal action is a criminal one for the criminal authority.

La Información Fiscal en los Grupos de sociedades Españolas en la Década de los 90

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Miguel Requena Tapia

2001-12-01

Full Text Available Como consecuencia de la publicación del R.D. 1815/91, que regula las normas para la formulación de las Cuentas Anuales Consolidadas, se han producido cambios sustanciales con respecto a la situación precedente, entre ellos, la necesaria revelación de información relacionada con la situación fiscal del Grupo y la aplicación del método del efecto impositivo, para la elaboración de información consolidada. Nuestro trabajo analiza doce variables cualitativas, relacionadas con la información revelada sobre la situación fiscal del Grupo, con la finalidad de establecer la respuesta inicial que los Grupos de Sociedades dan a la aplicación de la norma. La conclusión más significativa, de nuestro estudio es que la información fiscal contenida en las Cuentas Anuales analizadas, no contiene los mínimos exigidos por la norma. R.D. 1815/91, the decree that regulates the rules governing the production of consolidated annual accounts, introduced a number of substantial changes in regulations, including the need to disclose information relating to the fiscal situation of the Group and the tax effect method applied in producing consolidated information. Our work analyses 12 qualitative variables, related to published information on the Group s fiscal situation, in order to establish the initial response that group companies have given to the application of the new rules. The most significant conclusion of our study is that the fiscal information contained in the annual accounts analysed does not meet the minimum requirements of R.D. 1815/91.

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium field / R and D on downsizing technology of machine tools (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium energy bun`ya / kosaku kikai no downsizing gijutsu ni kansuru kenkyu kaihatsu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D were conducted aiming at downsizing machine tools by combining microfactory technology owned by Mechanical Engineering Laboratory, Agency of Industrial Science and Technology of MITI with fundamental element technology owned by industrial groups of machine tools. In fiscal 1997, as to the study of spindle drum indexing mechanism in making main spindle multiaxial, the following have been finished: the basic study through openness of controller and networks, confirmation of function of the equipment acquired, and initialization of the driver software. Relating to the study on machining conditions of dry machining processing, delivery and installation of cold air machining instrument have been finished. Concerning the optical measurement of spindle radial run-out vectors, a system to make optical no contact measurement of radial direction components of rotation error was constructed with high accuracy pin gauge attached to the work spindle clamp mechanism as a medium. About the study on sensor-based state recognition technology, specifications for various kinds of sensor were decided on. 5 refs., 67 figs., 3 tabs.

Fiscal crime in Serbia

OpenAIRE

Kulić, Mirko; Milošević, Goran; Milašinović, Srđan

2011-01-01

There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disapp...

34 CFR 602.15 - Administrative and fiscal responsibilities.

Science.gov (United States)

2010-07-01

... Criteria for Recognition Organizational and Administrative Requirements § 602.15 Administrative and fiscal... bodies; and (6) Clear and effective controls against conflicts of interest, or the appearance of... Management and Budget under control number 1845-0003) (Authority: 20 U.S.C. 1099b) [64 FR 56617, Oct. 20...

Fiscal Federalism in Monetary Unions

DEFF Research Database (Denmark)

Dreyer, Johannes Kabderian; A. Schmid, Peter

2015-01-01

Net fiscal transfers are commonly seen as a possible means to ensure the wellfunctioning of a currency area. We show that U.S. net fiscal transfers, measured as the difference between gross federal revenues and federal expenditures per state, are enormous. Moreover, we run panel regressions...... a system of fiscal federalism which raises the question whether it should be established in the medium- and long-run. If so, which should be the magnitude of net fiscal transfers? We calculate these transfers hypothetically for 1999-2010, using a relative volume comparable to the one in the USA....

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

OpenAIRE

Dănuţ CHILAREZ; George Sebastian ENE

2014-01-01

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requi...

Monitoring the Fiscal Health of Taiwan's Local Government: Application of the 10-Point Scale of Fiscal Distress

OpenAIRE

Yuan-Hong Ho; Chiung-Ju Huang

2014-01-01

This article presents a monitoring indicators system that predicts whether a local government in Taiwan is heading for fiscal distress and identifies a suitable fiscal policy that would allow the local government to achieve fiscal balance in the long run. This system is relevant to stockholders’ interest, simple for national audit bodies to use, and provides an early warning of fiscal distress that allows preventative action to be taken.

Fiscal aspects of the European monetary integration

Directory of Open Access Journals (Sweden)

Golubović Srđan

2014-01-01

Full Text Available Along with the introduction of the euro as a single currency, importance of respecting the fiscal aspects which determine longevity of the monetary arrangement is recognized. For this reason, although underdeveloped, the EU fiscal system provides mechanisms to ensure fiscal discipline among member states. In addition to the fulfillment of the convergence criteria which is a precondition for joining the monetary union, they include no bailout clause and monetary financing prohibition. Sovereign debt that escalated in 2010 showed all the imperfections of these arrangements and pointed to the need for introduction of new and more effective fiscal rules. With fiscal system of the European Union as a starting point, the paper analyzes instruments defined by the fiscal system of the Union, which purpose is to ensure fiscal discipline of the European Monetary Union member states. Last part of the paper analyze new fiscal rules introduced as a response to the debt crisis in the Eurozone.

Do Fiscal Rules Matter?

DEFF Research Database (Denmark)

Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

2016-01-01

, the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be reelected......Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999...

Potentials and structure of fiscal devaluation in Serbia

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Milošević Miloš

2015-01-01

Full Text Available Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

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MARIANA GURAU

2012-05-01

Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

European Fiscal Policy of Tax Havens

Directory of Open Access Journals (Sweden)

Gabriela Mironov

2009-10-01

Full Text Available Taxation system is a necessary evil. Almost the entire world admits its utility, but even necessary as it is, the taxation system remains an evil. Fiscal paradises had been born heavily, but they multiplied quickly. In specialization literature, as well as in juridical and economical literature there are few and modest attempts of analysis of fiscal paradises, although a circumscribing of the area that is covered is not difficult to realize. Every state can be used as fiscal paradises for certain persons on the basis of several taxation agreements that provide an auspicious system for certain types of incomes and investments performed by foreigners in the respective country. There is a multitude of possibilities for the decrease of fiscal overwhelming. A legal possibility is the fiscal scheduling using the offshore companies registered in jurisdictions with fiscal paradise status. Fiscal scheduling through offshore company means the election of that type of company that fits for the purpose and interests of the business. There is also the problem of the election of the best jurisdiction in concordance with the purpose pursued. Fiscal paradises represent the fertile ground for the manipulation of taxation basis of the benefits, through utilization of intermediate transfer prices, having as justifiable basis economical transactions, most of the times simulated transactions. The legality, but most of all the ethics of the techniques used are al least controversial.

Fiscal 1992 R and D project for next generation infrastructure technology. Report on results of R and D on photo-reactive material; 1992 nendo hikari hanno zairyo no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

R and D was conducted with the purpose of establishing fundamental technologies concerning photo-reactive materials, which control molecular structures or polymerization through light beam behavior and which can be used for ultra-high density optical recording, high resolution display, optical switch, etc., with the fiscal 1992 results summarized. In the studies on photochromic materials, investigation was carried out on the possibility of 10 multiple recording and the fundamental features of aggregate forming photochromic compounds. In the studies on high temperature of photochemical hole burning (PHB) materials, a material was synthesized using ionic porphyrin derivatives as guest material and deuterated polyvinyl alcohol (PVA) and the like as host, with the evaluation made on the performance of multiple hole formation and storage. In addition, comparisons were made for example on the thermal properties of the PHB materials among the participating enterprises mutually. In the development of chinone PHB materials and research on the improvement of the multiplicity, as this being the final year, researches were done on such subjects as integration of element technologies, material evaluation technology and PHB-related studies, correlatively as the work of the final year. Research results were also reported on the development and systematizing technology of porphyrin-based PHB materials. (NEDO)

Federal Geothermal Research Program Update - Fiscal Year 2001

Energy Technology Data Exchange (ETDEWEB)

Laney, P.T.

2002-08-31

This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2001. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

the fiscality, tool of an energy policy

International Nuclear Information System (INIS)

2001-12-01

This report studies how the fiscality can be an adapted tool for the implementing of the french energy policy. The term fiscality designates here the fiscality of the energy production, consumption and use in the industrial fabrication processes. An evaluation of the french fiscality and the analysis of this accounting are detailed. (A.L.B.)

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

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RADA POSTOLACHE

2012-05-01

Full Text Available The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following characteristic elements: unitary character, imposed legal percentage, compulsory demand of interest, automatic application. In order to render responsible fiscal debtors, the lawmaker has reintroduced, as an accessory of fiscal obligation, delayed payment penalties, which have a distinct nature and legal regime, but without the principle non bis in idem being transgressed. Our study aims to establish the legal regime ofaccessories typical to fiscal obligation, from the perspective of special normative acts, but also of the common law within the field – Civil Code and Government Ordinance No. 13/2011 – by pointing out at the same time both the particular circumstances and procedural ones regulated by the Fiscal Procedure Code, shedding light upon the controversial legal nature of accessories.

Essays on fiscal policy

NARCIS (Netherlands)

van Oudheusden, P.

2013-01-01

This thesis deals with selected topics in fiscal policy. The first part examines the relationship between fiscal decentralization and certain outcomes, one being the amount of trust citizens have in their government, the other being economic efficiency. The second part looks into the challenge of

EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

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HURDUZEU Gheorghe

2014-07-01

Full Text Available The European framework for fiscal policies is constructed mainly on the objective of monitoring budget balances and public debt, allowing national governments to decide on the specific fiscal policy that is more suitable to their internal context and public needs. However, for Euro Area member states this autonomy is restricted by the conditions imposed through the Stability and Growth Pact. As the recent macroeconomic dynamics underlined the necesity of improving the fiscal outcomes, the fiscal framework was updated and modified by the provisions of the new European economic governance meant to avoid unsound and unsustainable fiscal policies that could affect the stability of other Euro Area member states. The Six-Pack, the Fiscal Compact and the other conditions imposed by the reform of the fiscal governance framework are meant to ensure more discipline in drafting and executing national budgets. Even so, national authorities maintain their fiscal sovereignty and the decision regarding fiscal structures remains at their disposal, as long as the drafts are approved and the outcomes are maintained in the limits imposed through the supranational fiscal framework. Regardless of the numerous differences between member states, similar trends regarding tax mixes can be noticed in time. The objectives of this paper is to analyze fiscal structures of Euro Area member states and to determine, if any, groups with similar fiscal structures, their composition and the similarities that characterize Euro Area in this respect. In order to have a clear overview of fiscal structures within Euro Area, we analyzed data for 17 member states, for year 2012, taking into consideration total general government revenue, indirect taxation, direct taxation and social contributions. As one of the aims of this paper is to determine whether in Euro Area the main contributors are corporations or individuals, we also analyzed the structure of direct taxation, dividing it into

WAREHOUSE TRANSFERS AND FISCAL FRAUD

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Stanciu Dorica

2015-07-01

Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale

Directory of Open Access Journals (Sweden)

Nadia Cerasela DARIESCU

2009-06-01

Full Text Available The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies (Art. 32 to 36 of the Code of Fiscal Procedure. The authors define concepts such as jurisdiction of the fiscal bodies, general jurisdiction (Art. 32 of the Code, territorial jurisdiction (Art. 33 of the Code, jurisdiction on the secondary seats (Art. 34 of the Code, territorial jurisdiction of the fiscal branches of the local public administration (Art. 35 of the Code as well as special jurisdiction (Art. 36 of the Code by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure. The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.

Effects of Fiscal Policy and Monetary Policy on the Stock Market in Poland

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Yu Hsing

2013-10-01

Full Text Available The focus of this paper is to examine potential impacts of fiscal and monetary policies on stock market performance in Poland. Applying the GARCH model and based on a sample during 1999.Q2 to 2012.Q4, this paper finds that Poland’s stock market index is not affected by the ratio of government deficits or debt to GDP and is negatively influenced by the money market rate. The stock index and the ratio of M3 to GDP show a quadratic relationship with a critical value of 46.03%, suggesting that they have a positive relationship if the M3/GDP ratio is less than 46.03% and a negative relationship if the M3/GDP ratio is greater than 46.03%. Furthermore, Poland’s stock index is positively associated with industrial production and stock market performance in Germany and the U.S. and negatively affected by the nominal effective exchange rate and the inflation rate.

Japan's Sunshine Project. Solar energy R and D program

Energy Technology Data Exchange (ETDEWEB)

NONE

1981-05-01

This paper explains the Sunshine Project and its solar energy R and D program. The solar energy is poured into the earth at 1.04 x 10{sup 17} kcal per hour, while the energy consumption of the world in 1970 is equivalent to 30 minutes of the solar energy. It is infinite compared to fossil fuel and clean, with no extreme partiality by areas. Its problem in utilization, however, is the low energy density of 1 kw/m{sup 2} and unsteady supply caused by weather conditions, which raises difficulties in matching energy demand. These demerits and low competitiveness in cost must be overcome through R and D. Under the Sunshine Project, the solar energy utilization is in progress in the areas of thermal utilization in a building, solar thermal power generation, and photovoltaic power generation. The budget was 9.6 billion yen for fiscal 1980 and 8 billion yen for fiscal 1981. Since fiscal 1980, emphasis has been placed particularly on photovoltaic power generation. The experimental production of solar cells of 500 kW/year is scheduled as a target through fiscal 1981-82. Four demonstration plants and two central distributing substations for photovoltaic power generation are planned to be built by fiscal 1985. Also to be studied are 2 solar thermal power generation plants of 1,000 kWe each and a solar thermal system for industrial process heating. (NEDO)

Fiscal 2000 report on results of R and D of welfare techno-system in West Ward, Kobe City; 2000 nendo walfare techno system kenkyu kaihatsu (Kobe-shi Nishi-ku) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-03-01

R and D was conducted on devices for promoting self-support, mitigating nursing care, and improving safety and comfort for the elderly and the disabled, with the fiscal 2000 results reported. In the development of a wheelchair system (small arm sling mountable on a wheelchair) capable of assisting self-support for eating and vocational activity at home, a mounting device of an arm sling was experimentally manufactured for five different types of wheelchairs. In the research on the welfare device support system at a disaster or emergency, the system was modified based on the result of the system operation in the preceding year. Consequently, it became possible to make use of a power from a solar battery, a storage battery and an utility line, and also to reduce instantaneous interruption caused by switching of the self-sustaining operation for example. Further, a load control adaptor linked with an inverter was developed, enabling the system to use electricity for a long period even at the time of power failure. In addition, a conventional simple charge/discharge control was found to cause a marked deterioration in storage cell properties; hence, an accurate charge controller was added. (NEDO)

Do Municipal Mergers Improve Fiscal Outcomes?

DEFF Research Database (Denmark)

Hansen, Sune Welling; Houlberg, Kurt; Holm Pedersen, Lene

2014-01-01

Improved fiscal management is a frequent justification for promoting boundary consolidations. However, whether or not this is actually the case is rarely placed under rigorous empirical scrutiny. Hence, this article investigates if fiscal outcomes are improved when municipalities are merged....... The basic argument is that the conceptualisation of fiscal management in political science is often too narrow as it focuses on the budget and pays hardly any attention to balances in the final accounts and debts – elements of management which are central to policy making. On this background, the causal...... relationship between municipal mergers and fiscal outcomes is analysed. Measured on the balance between revenues and expenses, liquid assets and debts, municipal mergers improve the fiscal outcomes of the municipalities in a five-year perspective, although the pre-reform effects tend to be negative...

Literacia fiscal : um estudo empírico

OpenAIRE

Pereira, Ana Isabel Teixeira Duarte

2014-01-01

O objetivo desta dissertação prende-se com o estudo da literacia fiscal numa zona rural de Portugal. Aqui se aborda a importância da perceção fiscal que o contribuinte deveria possuir para uma melhor atuação perante situações fiscais com que se depara no seu quotidiano, em seu benefício. O presente trabalho versa também sobre fatores que influenciam o (in)cumprimento fiscal por parte do cidadão contribuinte. A educação fiscal tem impacto no cumprimento fiscal no sentido de que transmite o ...

What are the Effects of Fiscal Policy Shocks?

NARCIS (Netherlands)

Mountford, A.W.; Uhlig, H.F.H.V.S.

2002-01-01

We investigate the effects of fiscal policy surprises for US data, using vector autoregressions.We overcome the difficulties that changes in fiscal policy may manifest themselves in variables other than fiscal variables first and that fiscal variables may respond 'automatically' to business cycle

An empirical analysis of the green paradox in China: From the perspective of fiscal decentralization

International Nuclear Information System (INIS)

Zhang, Kun; Zhang, Zong-Yong; Liang, Qiao-Mei

2017-01-01

While it is generally recognized that the introduction of environmental policy can effectively control carbon emissions, the green paradox hypothesis puts forth a new warning about the validity of this policy's implementation. This study uses panel data on 29 Chinese provinces from 1995 to 2012 to investigate the impact of fiscal decentralization on the functional mechanisms of environmental policy while controlling for the spatial correlations of carbon emission. The empirical results indicate that environmental policy alone can achieve the objective of reducing carbon emissions. However, the Chinese style fiscal decentralization makes the environmental policy significantly promote carbon emissions, leading to a green paradox. Moreover, we find that the impact of fiscal decentralization on environmental policy varies greatly among different geographical regions and the direct-controlled municipalities. In addition, our study confirms the spatial correlations in China's carbon emissions by using a spatial integration term. Finally, we recommend that emission reduction efforts should be incorporated into the local government's performance evaluation system to improve the institutional environment. Further, differentiated environmental policies and measures should be considered for different provinces to maximize the emission reduction potential. - Highlights: • We consider the spatial correlations of carbon emissions in neighboring provinces. • The impacts of environmental regulation on carbon emissions are examined. • Fiscal decentralization is not beneficial to environmental policy implementation. • The effects of fiscal decentralization vary greatly among different regions.

ANÁLISE DOS RELATÓRIOS DA EXECUÇÃO ORÇAMENTÁRIA E DA GESTÃO FISCAL NO CONTEXTO DA LEI DE RESPONSABILIDADE FISCAL

OpenAIRE

Maria Cristina de Campos Zirbes; Jucelaine Bitarello; Tarcísio Staudt

2009-01-01

A Lei de Responsabilidade Fiscal, Lei Complementar 101/2000, tem como pressuposto o gerenciamento dos gastos públicos visando à transparência, ao controle e à fiscalização da gestão pública. A problemática está em como a Lei de Responsabilidade Fiscal tem contribuído para o gerenciamento dos gastos públicos e a transparência da gestão governamental? Destaca-se que a LRF pode ser considerada nova, encontrando-se poucos estudos que exploram os efeitos sobre os orçamentos municipais. Nesse conte...

Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

Directory of Open Access Journals (Sweden)

Rodríguez Salazar Oscar

1996-06-01

Full Text Available Los estudios sobre temas fiscales colombianos han respondido, en parte, a la necesidad de entender la política económica en esta área. Este artículo revisa la historiografía fiscal colombiana sobre el siglo XX, la cual se ha ocupado de los aspectos jurídicos, de las disposiciones contempladas en las reformas tributarias y del impacto macroeconómico de la polítca fiscal; además, siguiendo la escuela de Annales y a la teoría de la regulación, explora otras opciones metodológicas para investigar el sistema impositivo. Para ilustra la nueva metodología, comenta el papel que jugaron los gremios en el desmonte de la doble tributación y la forma en que evolucionó la administración tributaria.Studies about Colombian fiscal themes have responded, in part, to theneed to understand economic policy in this area. This article reviewsColombian fiscal historiography over the twentieth century, which hasbeen concerned with juridical aspects of the arrangements contemplatedin the tax reforms and the macroeconomic impact of fiscalpolicy, in addition, following the Annales school and regulation theory, it explores other methodological options for investigating the tax system. To illustrate the new methodology, it comments on therole played by business associations in the dismantling of the double tax and the way that the tax administration evolved.

Well-To-Wheel based fiscal systems. Can a WTW fiscal basis accelerate the introduction of alternative fuels?

International Nuclear Information System (INIS)

Van Bree, B.; Hanschke, C.B.

2011-09-01

This report explores to which extent alternative, (partially) Well-To-Wheel based fiscal systems may accelerate the introduction of low-carbon fuels and vehicles. The design of two alternative fiscal systems is described, as well as the challenges that any fiscal system must meet. The alternative systems are compared to the existing fiscal system with regard to (1) the extent to which they honour the 'polluter pays' principle, (2) the extent to which they are expected to accelerate the introduction of (alternative) gaseous fuels, liquid biofuels, and zero-emission vehicles, (3) their expected impact on the vehicle stock, and (4) a number of (undesired) side-effects. The results show that the alternative systems provide a stronger fiscal support for some alternative fuels and vehicles, but not for all.

Fiscal aspects of European monetary integration

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hutchison, Michael; Hougaard Jensen, Svend E.

of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...

Fiscal options for America's best hospitals.

Science.gov (United States)

Weil, T P; Pearl, G M

2001-06-01

A review of America's "best" teaching hospitals shows a huge disparity in their fiscal positions. Among the 15 hospitals studied, roughly half experience some fiscal distress. However, a somewhat similar fiscal analysis of the nation's largest investor-owned hospital chains, HMOs, and physician practice management corporations shows an even more serious weakness in operating margins and debt-equity ratios. Aside from raising possible ethical, quality, and cost issues, this financial analysis suggests that conversion from nonprofit to for-profit ownership of America's top teaching hospitals might not guarantee an improvement in their long-term fiscal outlook.

Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal year 2016

International Nuclear Information System (INIS)

Ishimaru, Tsuneari; Yasue, Kenichi; Kokubu, Yoko; Niwa, Masakazu; Asamori, Koichi; Watanabe, Takahiro; Yokoyama, Tatsunori; Fujita, Natsuko; Shimizu, Mayuko; Hama, Yuki

2016-08-01

This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of high-level radioactive waste (HLW) in Japan Atomic Energy Agency, in fiscal year 2016. The objectives and contents in fiscal year 2016 are described in detail based on the outline of 7 years plan (fiscal years 2015-2021). Background of this research is clarified with the necessity and the significance for site investigation and safety assessment, and the past progress in this report. In addition, the plan framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

Comparaison des politiques fiscales et réglementaires pour prévenir ...

International Development Research Centre (IDRC) Digital Library (Canada)

... en sucre, les huiles de palme et les cigarettes ont donné des résultats décevants. ... Agent(e) responsable du CRDI ... Effect of tobacco control measures during a period of rising cardiovascular disease risk in India : a mathematical model of ...

Benthic data from bottom grabs from Prince William Sound in support of Exxon Valdez Oil Spill Restoration Project from the R/V DAVIDSON and R/V BIG VALLEY from 03 July 1990 to 25 June of 1991 (NODC Accession 0000447)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Benthic samples and other data were collected from the R/V DAVIDSON and R/V BIG VALLEY from the Prince William Sound from 03 July 1990 to 25 June of 1991 . Data were...

Banking and Fiscal Unions in the EU: What is More Relevant?

Directory of Open Access Journals (Sweden)

Anna N. Tsibulina

2014-01-01

Full Text Available The article deals with financial system structures in the eurozone member states, linkages between banking sectors and fiscal solvency of states and EU initiatives towards improving frameworks to prevent and if necessary to deal with crises in the future. The global economic and financial crisis has revealed a close interrelation between banks problems and sovereigns in the EU. The instruments which were used by national governments in order to save systemically important banks forced the EU to revise approaches to bank supervision and establish new mechanisms for banks' restructuring. At the same time sovereign debt crises in a number of member-states, on the one hand, showed lack of an effective EU-wide system of control over a fiscal discipline and, on the other hand raised questions about lack of any system of fiscal transfers to countries hit by a negative shock. The New Banking and Fiscal unions have been designed to withshand those challenges. The author analyses problems which might be solved with the help of the new instruments established within theabove mentioned unions. At the same time far from all initiatives aimed at achieving greater fiscal consolidation might turn out to be effective when dealing with systemic problems in times of a crisis.

Taxation, Fiscal Deficit and Inflation in Pakistan

OpenAIRE

Ghulam Rasool Madni

2014-01-01

Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of...

42 CFR 412.64 - Federal rates for inpatient operating costs for Federal fiscal year 2005 and subsequent fiscal...

Science.gov (United States)

2010-10-01

... prospective payment rate is based on the geographic location of the hospital facility at which the discharge... percentage change for updating the standardized amount is— (i) For fiscal year 2005 through fiscal year 2009... adjust the standardized amount for subsequent fiscal years so as to eliminate the effect of such coding...

El gasto público en relación a las funciones fiscales y parafiscales del régimen tributario interno

OpenAIRE

Viscarra Luzuriaga, Carlos Eduardo

2015-01-01

El Plan Nacional del Buen Vivir es uno de los instrumentos más relevantes en el desenvolvimiento político, legal, económico y social del Ecuador, en el cual se basan las políticas fiscales aplicables para la recaudación tributaria, que permitirá sufragar el gasto público necesario para el cumplimiento de los objetivos planteados en este plan. Partiendo de esta premisa, en este trabajo se analizan y critican los principios fundamentales del PNBV y los efectos fiscales que produce su aplicación...

Fiscal policies in the European Union during the crisis

Directory of Open Access Journals (Sweden)

Ferreiro Jesús

2015-01-01

Full Text Available The paper studies the fiscal policies implemented in the European Union countries since the beginning of the current crisis. With this aim in mind we have analyzed separately the expansionary fiscal policies implemented at the first stage of the crisis and the fiscal consolidation policies that became widespread at the beginning of the current decade. Studying the content of the national fiscal policies (discretionary measures versus built-in stabilizers, revenue-based versus expenditure-based fiscal policies, the relationship existing between the size of the fiscal impulses-adjustments and the composition of these measures shows the significant differences between the fiscal policies implemented in the European Union countries.

SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

OpenAIRE

Ionuţ-Cătălin Croitoru

2012-01-01

The Sustainability of fiscal policy is one of the key concerns of each state, especially in periods of macroeconomic imbalance. This study aims to explore the concept of sustainability of Romanian’s fiscal policy. The analysis starts from the definition of sustainability of fiscal policy and its assessment methods. The work is based on the idea that a sustainable fiscal policy ensure sufficient financial resources for long-term to reduce public debt to GDP weighting and provide permits for gr...

Can Fiscal Policy Stimulus Boost Economic Recovery?

OpenAIRE

Agnello, L.; Sousa, R.

2011-01-01

We assess the role played by fiscal policy in explaining the dynamics of asset markets. Using a panel of ten industrialized countries, we show that a positive fiscal shock has a negative impact in both stock and housing prices. However, while stock prices immediately adjust to the shock and the effect of fiscal policy is temporary, housing prices gradually and persistently fall. Consequently, the attempts of fiscal policy to mitigate stock price developments (e.g. via taxes on capital gains) ...

CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

Directory of Open Access Journals (Sweden)

Osman Nuri ARAS

2011-07-01

Full Text Available Discretionary fiscal policies have arisen because of dominant Keynesianeconomic policies from 1930’s to 1970’s. Public expenditures intensively andexcessively increased in order to ensure macroeconomic stability during thisperiod. Many countries faced the emergence of macroeconomic problems such asaffectively using public resources, budget deficitand inflation. As a result,Keynesian economic policies and the stagnation experienced in following highinflation years have faced economies with stagflation process in the 1970’s.However, Keynesian approach did not solve the problem. Therefore, neweconomic approaches developed for solving the problem. One of the neweconomic approaches was Constitutional Economic Theory. The theory includeseconomic policy rules including fiscal rules as well as monetary rules.Fiscal rules have been one of the main stabilization tools in obtaining budget andpublic finance balance. Many countries have implemented specific fiscal policyrules to struggle with economic instabilities, budget deficits and public financialimbalances.A specific form of fiscal policy rule has been started to implement in Turkey since1999. Several fiscal policy rules have been adoptedin Turkey’s public financialmanagement system as part of the economic program which was conducted withthe collaboration of IMF since 1999. These rules are called as implicit fiscalpolicy rules. These fiscal rules have become a draft legal text in 2010 as “FiscalRule Draft Law”. Although the fiscal rule was planned to start the application period as of 2011, it is delayed to fiscal year 2012 because of some economicreasons

Quality control with R an ISO standards approach

CERN Document Server

Cano, Emilio L; Prieto Corcoba, Mariano

2015-01-01

Presenting a practitioner's guide to capabilities and best practices of quality control systems using the R programming language, this volume emphasizes accessibility and ease-of-use through detailed explanations of R code as well as standard statistical methodologies. In the interest of reaching the widest possible audience of quality-control professionals and statisticians, examples throughout are structured to simplify complex equations and data structures, and to demonstrate their applications to quality control processes, such as ISO standards. The volume balances its treatment of key aspects of quality control, statistics, and programming in R, making the text accessible to beginners and expert quality control professionals alike. Several appendices serve as useful references for ISO standards and common tasks performed while applying quality control with R.

THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

Directory of Open Access Journals (Sweden)

Gondor Mihaela

2012-07-01

Full Text Available This paper examines the role of Automatic Fiscal Stabilizers (AFS for stabilizing the cyclical fluctuations of macroeconomic output as an alternative to discretionary fiscal policy, admitting its huge potential of being an anti crisis solution. The objectives of the study are the identification of the general features of the concept of automatic fiscal stabilizers and the logical assessment of them from economic perspectives. Based on the literature in the field, this paper points out the disadvantages of fiscal discretionary policy and argue the need of using Automatic Fiscal Stabilizers in order to provide a faster decision making process, shielded from political interference, and reduced uncertainty for households and business environment. The paper conclude about the need of using fiscal policy for smoothing the economic cycle, but in a way which includes among its features transparency, responsibility and clear operating mechanisms. Based on the research results the present paper assumes that pro-cyclicality reduces de effectiveness of the Automatic Fiscal Stabilizer and as a result concludes that it is very important to avoid the pro-cyclicality in fiscal rule design. Moreover, by committing in advance to specific fiscal policy action contingent on economic developments, uncertainty about the fiscal policy framework during a recession should be reduced. Being based on logical analysis and not focused on empirical, contextualized one, the paper presents some features of AFS operating mechanism and also identifies and systematizes the factors which provide its importance and national individuality. Reaching common understanding on the Automatic Fiscal Stabilizer concept as a institutional device for smoothing the gap of the economic cycles across different countries, particularly for the European Union Member States, will facilitate efforts to coordinate fiscal policy responses during a crisis, especially in the context of the fiscal

Deepening Representative Democracy through Fiscal ...

African Journals Online (AJOL)

The ideas behind composite budgeting for effective fiscal decentralisation are noble, but the implementation is constrained by organisational, coordination, structural and technical factors. The key unanswered question is whether the failure to deliver the goods of fiscal decentralisation is fettered by misnomer ...

Effects of Fiscal Policy and Monetary Policy on the Stock Market in Poland

OpenAIRE

Yu Hsing

2013-01-01

The focus of this paper is to examine potential impacts of fiscal and monetary policies on stock market performance in Poland. Applying the GARCH model and based on a sample during 1999.Q2 to 2012.Q4, this paper finds that Poland’s stock market index is not affected by the ratio of government deficits or debt to GDP and is negatively influenced by the money market rate. The stock index and the ratio of M3 to GDP show a quadratic relationship with a critical value of 46.03%, suggesting that th...

Molecular footprints reveal the impact of the protective HLA-A*03 allele in hepatitis C virus infection.

LENUS (Irish Health Repository)

Fitzmaurice, Karen

2012-02-01

BACKGROUND AND AIMS: CD8 T cells are central to the control of hepatitis C virus (HCV) although the key features of a successful CD8 T cell response remain to be defined. In a cohort of Irish women infected by a single source, a strong association between viral clearance and the human lecucocyte (HLA)-A*03 allele has been described, and the aim of this study was to define the protective nature of the associated CD8 T cell response. METHODS: A sequence-led approach was used to identify HLA-A*03-restricted epitopes. We examine the CD8 T cell response associated with this gene and address the likely mechanism underpinning this protective effect in this special cohort, using viral sequencing, T cell assays and analysis of fitness of viral mutants. RESULTS: A strong \\'HLA footprint\\' in a novel NS3 epitope (TVYHGAGTK) was observed. A lysine (K) to arginine (R) substitution at position 9 (K1088R) was seen in a significant number of A*03-positive patients (9\\/12) compared with the control group (1\\/33, p=0.0003). Threonine (T) was also substituted with alanine (A) at position 8 (T1087A) more frequently in A*03-positive patients (6\\/12) compared with controls (2\\/33, p=0.01), and the double substitution of TK to AR was also observed predominantly in HLA-A*03-positive patients (p=0.004). Epitope-specific CD8 T cell responses were observed in 60% of patients three decades after exposure and the mutants selected in vivo impacted on recognition in vitro. Using HCV replicons matched to the viral sequences, viral fitness was found to be markedly reduced by the K1088R substitution but restored by the second substitution T1087A. CONCLUSIONS: It is proposed that at least part of the protective effect of HLA-A*03 results from targeting of this key epitope in a functional site: the requirement for two mutations to balance fitness and escape provides an initial host advantage. This study highlights the potential protective impact of common HLA-A alleles against persistent

Environmental Assessment for Repair of Airfield Pavement and Lighting, Runway 03R/21L Travis Air Force Base, Fairfield, California. Revision

Science.gov (United States)

2009-12-01

substandard: 211450 SM PROJECT: Repair Runway 03R-21L pavements, airfield lighting, fiber optic communication lines , markers, and drainage systems...bottomed swales, or basalt flow depression pools in unplowed grasslands. The fairy shrimp has been collected from early December to early May. It can...pool types where the species has been found include Northern Hardpan, Northern Claypan, Northern Volcanic Mud Flow, and Northern Basalt Flow vernal

Analysis of Fiscal Rules in the European Monetary Union

Directory of Open Access Journals (Sweden)

Šehović Damir

2015-01-01

Full Text Available : The EMU fiscal system is specific in many areas compared to other classic fiscal systems of national states. Specific features mainly reflect in the implementation of economic policy within the EMU which is carried out by combining a common centralized monetary policy under the ECB jurisdiction and decentralized fiscal policies under the jurisdiction of the member states. The member states` sovereignty in governing their fiscal policies is one of the key causes of the EU fiscal system underdevelopment, i.e. its indigent structure in relation to “standard fiscal systems”.

Unsustainable Public Debt in a European Fiscal Union?

Directory of Open Access Journals (Sweden)

Gábor Kutasi

2017-03-01

Full Text Available Some EU members faced years of crisis in the first half of the 2010s with an excessive initial public debt, but several others had broad room for fiscal timulus. However, the prolonged duration of the European economic depression expended public budgets, while exhausting stimulus policies and sovereign solvency. Meanwhile, one of the ways out of depression is a proposed centralization of the EU through fiscal union. Are the eurozone countries readyto participate in a risk pool in public finances? The study seeks to answer this question. The article presents the hypothesis that the sustainability of public finances deteriorated during the global and euro crisis in the majority of the eurozone member countries and in the EU, and this phenomenon is discouragingthe core countries from seeking the fiscal union. The analysis uses the Blanchard indicators of fiscal sustainability and the sovereign risk rating of the EURO-18 and EU-28 countries. The analysis presents as results a theoretical summary of fiscal sustainability, the development of fiscal sustainability in the EU member states, indicators of convergence or divergence of fiscal sustainability in the Community, and conclusions based on the indicators of the likelihood of a fiscal union.

Experiment data report for semiscale MOD-1 tests S-03-A, S-03-B, S-03-C, and S-03-D (reflood heat transfer tests)

International Nuclear Information System (INIS)

1976-05-01

Recorded test data are presented for Tests S-03-A, S-03-B, S-03-C, and S-03-D of the Semiscale Mod-1 reflood heat transfer series (Test Series 3). The tests conducted in this series are separate effects core reflood tests performed to determine the reflood heat transfer characteristics of the 5.5 foot Mod-1 rod bundle. Tests S-03-A through S-03-D were forced-feed reflood tests in which the reflood rate was held constant during each test. The tests were conducted to investigate the effects on system response resulting from variations in operating conditions of pressure, temperature, core power, reflood coolant, subcooling, and peak heater rod thermocouple temperature at reflood initiation. Test S-03-A was conducted from an initial system temperature of about 230 0 F at a pressure of 20 psia. Tests S-03-B through S-03-D were conducted from an initial system temperature of about 290 0 F at a pressure of 60 psia. In all four tests, reflood coolant was injected directly into the core barrel by means of a specially designed core inlet manifold. The electrically heated core was used in the pressure vessel to simulate the effects of a nuclear core during reflood. All four tests were conducted with a flat radial power profile. During reflood, core power was reduced from the initial level according to the American Nuclear Society (ANS) decay heat curve plus 20 percent for pressurized water reactor (PWR) core decay heat. The cold leg broken loop piping was open to the pressure suppression system (PSS). A separate steam supply system connected to the PSS was controlled to maintain constant pressure during the tests

RÉGIME FISCAL DES MEMBRES DU PERSONNEL EN FRANCE: DÉCLARATION DES REVENUS 2002 - French version only

CERN Multimedia

2003-01-01

http://cern.ch/hr-div/internal/generalinfo/impots/impots_fr.asp IMPORTANT 1) Les autorités fiscales françaises ont informé l'Organisation de certaines modifications concernant le régime fiscal applicable à certains membres du personnel du CERN domiciliés en France. La Direction générale du CERN tente actuellement de clarifier certaines modalités d'application de ces mesures. Pour le moment, les membres du personnel résidant en France sont priés de se conformer aux instructions ci-après, ainsi qu'à celles qui seront éventuellement publiées en la matière au cours de l'année 2003. 2) Pour faire face à l'augmentation des demandes de consultation, la Division des Ressources humaines a mis en place un service de "première orientation" ("help desk") au 72838 qui vous adressera vers les services internes ou extérieurs compétents. Cependant, la Division des Ressources humaines ne pouvant se substituer aux autorités fiscales et ne disposant pas des ressources nécessaires pour traiter l'ensemble ...

The Fiscal Framework in a Currency Union

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

2016-01-01

This paper draws out lessons from the euro area (EA) that are transferable to the Eastern Caribbean Currency Union (ECCU) and other Caribbean economies with fixed exchange rates. Based on observations from both the EA and the ECCU, we present a new policy framework which is capable of imposing...... fiscal discipline, with the aim of avoiding the risk of unsustainable fiscal policies reappearing and of preventing monetary policy from being undermined by undisciplined national governments. In the ECCU case, we find that fiscal deficits are more a result of financial and trade imbalances than fiscal...

Fiscal transparency, political parties, and debt in OECD countries

DEFF Research Database (Denmark)

Alt, James E.; Lassen, David Dreyer

2006-01-01

Many believe and argue that fiscal, or budgetary, transparency has large, positive effects on fiscal performance. However, the evidence linking transparency and fiscal policy outcomes is less compelling. To analyze the effects of fiscal transparency on public debt accumulation, we present a career...

47 CFR 95.201 - (R/C Rule 1) What is the Radio Control (R/C) Radio Service?

Science.gov (United States)

2010-10-01

... 47 Telecommunication 5 2010-10-01 2010-10-01 false (R/C Rule 1) What is the Radio Control (R/C...) SAFETY AND SPECIAL RADIO SERVICES PERSONAL RADIO SERVICES Radio Control (R/C) Radio Service General Provisions § 95.201 (R/C Rule 1) What is the Radio Control (R/C) Radio Service? The R/C Service is a private...

Los paraísos fiscales, refugio de la elusión y evación fiscal

OpenAIRE

Leal Cañada, Gloria

2017-01-01

Trabajo de fin de Grado. Grado en Derecho. Curso académico 2016-2017 [ES] La elusión y evasión fiscal, incluso la planificación fiscal, aprovechan las numerosas oportunidades que ofrece el creciente flujo de rentas financieras de una jurisdicción a otra, con el objetivo de reducir o, incluso, anular su base impositiva. Entre dichas posibilidades cabe la reestructuración económica internacional, la interacción de legislaciones o la existencia de jurisdicciones que ofrecen beneficios fiscale...

An Empirical Study on Fiscal Sustainability in Malaysia

OpenAIRE

Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

2012-01-01

Fiscal sustainability has become a prominent issue in developing countries, and fiscal sustainability assessments have become an increasingly demanded component of macroeconomic analysis. Unfortunately, there is no single basic source of information on fiscal sustainability. Country economists who are new to fiscal sustainability analysis could rely on sample work by other economists and could delve into scattered journal articles for the theoretical background. This paper focuses on a partic...

Nuclear-related budget for fiscal 1982 increased by 7.1 %

International Nuclear Information System (INIS)

1982-01-01

In the budget draft for fiscal 1982, highest priority is given to the cost of energy countermeasures, and 563,200 million yen is earmarked, which is 13.2 % increase as compared with the budget for 1981. Emphasis is placed on the stable supply of oil and the development of the alternative sources of energy. The main pillar of the measures for alternative energy sources is nuclear power development. 290,448 million yen is allocated to the nuclearrelated budget, which is 7.1 % increase as compared with that for 1981. Besides, in order to develop overseas uranium resources and to promote nuclear fuel cycle industries and the domestic production of nuclear power equipments, the fiscal loans and investments of 159,000 million yen are available. The budget draft for the nuclear power development in the Science and Technology Agency is 243,038 million yen, which amounts to 83.7 % of the nuclear-related budget mentioned above. The budget for the STA is roughly classified into the expansion and reinforcement of nuclear safety measures, the establishment of nuclear fuel cycle, the development of advenced power reactors, the R and D on nuclear fusion and HTGRs, the R and D on nuclear ships, the smooth siting of nuclear facilities, etc. (Kako, I.)

Responsabilidad social en el ejercicio de la revisoría fiscal

OpenAIRE

López Carvajal, Óscar Ramón

2013-01-01

Se hace una evaluación de la figura de la revisoría fiscal como una institución de vigilancia y control, con la idea de llegar a entender la caracterización de la responsabilidad social de la revisoría fiscal en las organizaciones colombianas. Para ello se han abordado reflexiones académicas desde visiones internacionales, como la ONU, en el tema de la responsabilidad social, entidades nacionales como la Junta Central de Contadores, el Consejo Técnico de la Contaduría y contadores públicos qu...

The Mizunami Underground Research Laboratory Project. A fiscal year program (at fiscal year 2001). Technical report

International Nuclear Information System (INIS)

2001-06-01

Study on stratum science in the Mizunami Underground Research Laboratory (MIU) Project is planned to classify it to the following three steps to progress them by considering some differences such as construction process, subject/object/scale and so on of its survey research accompanied with it in facilities in the MIU; 1) A study step on survey forecasting from earth surface, 2) A study step accompanied with excavation of road for study, and 3) A study step using the road for study. In fiscal year 2001, a trial drilling survey at No. MIU04 hole and a long-term water pumping test in the research items at objects of a series of processes on survey, analysis and evaluation, are planned to carry out. The trial survey is planned to finish at early half of the fiscal year, and its report will be summarized after analysis and evaluation of the trial survey at the No. MIU-4 hole and comparison and evaluation with already made geological environment models. According to these results, by carrying out some investigations on an engineering plan and detailed survey and research plan at the second step, renewal of the engineering plan on the road for study from later half of fiscal year 2001 to fiscal year 2002 and preparation of a basic flow on survey/analysis/evaluation of the second step will be progressed. And, as the long-term water pumping test is planned to be carried out at later half of fiscal year 2001, so its analysis and evaluation are planned to carry continuously out to fiscal year 2002. According to these results, after fiscal year 2002, renewal of engineering plan on the road for study and preparation of detailed survey and research plan at the second step will be progressed. (G.K.)

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

This report contains the fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal years 1994 and 1995

The European Fiscal Union creation process

Directory of Open Access Journals (Sweden)

Oleksandr Sharov

2015-06-01

Full Text Available The paper presents evolution of the European Union fiscal system creation process as well as outlines problems in functioning thereof that have arisen during recent years and the main reforming (modification trends. The analysis is primarily focused on creation of the fiscal union within the EU. In this regard, the idea of two different groups of countries moving to the common goal at different paces is becoming ever increasingly much-talked-about in the EU. The first group comprises donor countries that adhere to all treaties and fiscal discipline, while demonstrating respective positive macroeconomic indicators. The second group implies countries of Euro-periphery, where the above processes take place along with significant complications or do not occur at all. In these countries Eurosceptic positions are also quite strong, which often leads to taking measures contrary to the jointly adopted decisions. Currently, there is no clear understanding within the EU as to which way out of the crisis should be taken. However, profound understanding of the crisis causes and active work on preparation and implementation of measures to overcome the negative effects of this crisis suggest availability of sufficiently favorable prospects for further development of the EU fiscal system (including formal creation of the Fiscal Union. Based on the conducted analysis conclusions have been made as to potential vectors of action aimed at improving EU fiscal system, while specific recommendations on actions to be taken by Ukraine have been developed (particularly, as regards budget forecasting and planning with the purpose of harmonizing Ukrainian financial institutions and mechanisms with the EU fiscal system.

FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

Directory of Open Access Journals (Sweden)

STANCIU Dorică

2015-05-01

Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

Fiscal Policy in Urban Education. A Volume in Research in Education Fiscal Policy and Practice.

Science.gov (United States)

Roellke, Christopher, Ed.; Rice, Jennifer King, Ed.

This volume focuses on school finance challenges in large urban school districts, fiscal accountability in these schools, and the fiscal dimensions of urban school reform. The 12 papers are (1) "School Finance and Urban Education Reform" (Christopher Roellke and Jennifer King Rice); (2) "Can Whole-School Reform Improve the…

Fiscal 1993 R and D project for industrial science and technology. Report on results in developing methane-fueled aircraft engine (R and D on silicon-based polymeric material); 1993 nendo methane nenryo kokukiyo engine kaihatsu seika hokokusho. Keisokei kobunshi zairyo no gijutsu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-03-01

R and D was conducted on silicon-based polymeric materials for structural use, for the purpose of establishing fundamental technologies such as molecular design, synthesis, material forming and evaluation method concerning silicon-based polymers, with the fiscal 1993 results summarized. In the studies of synthesis technologies of silicon-based polymeric materials having a sea-island structure, a series of polymers with an Si-C main chain structure were prepared by ring-opening polymerization of the cyclic monomers. In the studies of interpenetrating polymer network (IPN) structure forming technologies, polycarbosilanes with superior thermal stability and solvent solubility were synthesized through structural control based on molecular design. In the studies of composite structural materials between organic metallic complex and silicon-based high polymer, the compounding was carried out by introducing or blending organic metallic complex into the main chain of silicon polymer, with evaluation made on the heat resistance. The studies of silicon polymer structural materials having a ring structure were conducted on high heat resistant polymers that were obtained by dehydrocoupling polymerization with magnesia as a catalyst. (NEDO)

Financial fragility and the fiscal multiplier

NARCIS (Netherlands)

van Wijnbergen, S.; van der Kwaak, C.

2013-01-01

We investigate the effectiveness of `Keynesian' fiscal stimuli when government deficits and debt rollovers are (possibly partially) financed by balance sheet constrained financial intermediaries. Because financial intermediaries operate under a leverage constraint, deficit financing of fiscal

Unigene BLAST: CBRC-DMEL-03-0012 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-DMEL-03-0012 gnl|UG|Dm#S40593121 DMG1C.2_1.G07.C1 MODENCODE_DM_A Drosophila melanogaster cDNA clone DMG...1-chr3R.3.082.a, mRNA sequence /clone=DMG1-chr3R.3.082.a /gb=EW713160 /gi=156142114 /ug=Dm.27906 /len=1533 0.64 34% ...

Unigene BLAST: CBRC-DMEL-03-0057 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-DMEL-03-0057 gnl|UG|Dm#S40593060 DMG1C.3_1.C08.C1 MODENCODE_DM_A Drosophila melanogaster cDNA clone DMG...1-chr3R.5.051.a, mRNA sequence /clone=DMG1-chr3R.5.051.a /gb=EW713099 /gi=156142053 /ug=Dm.27239 /len=1584 6e-13 25% ...

Unigene BLAST: CBRC-DMEL-03-0039 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-DMEL-03-0039 gnl|UG|Dm#S40593060 DMG1C.3_1.C08.C1 MODENCODE_DM_A Drosophila melanogaster cDNA clone DMG...1-chr3R.5.051.a, mRNA sequence /clone=DMG1-chr3R.5.051.a /gb=EW713099 /gi=156142053 /ug=Dm.27239 /len=1584 7e-31 40% ...

Unigene BLAST: CBRC-DMEL-03-0045 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-DMEL-03-0045 gnl|UG|Dm#S40593060 DMG1C.3_1.C08.C1 MODENCODE_DM_A Drosophila melanogaster cDNA clone DMG...1-chr3R.5.051.a, mRNA sequence /clone=DMG1-chr3R.5.051.a /gb=EW713099 /gi=156142053 /ug=Dm.27239 /len=1584 1e-23 38% ...

Unigene BLAST: CBRC-DMEL-03-0071 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-DMEL-03-0071 gnl|UG|Dm#S40593121 DMG1C.2_1.G07.C1 MODENCODE_DM_A Drosophila melanogaster cDNA clone DMG...1-chr3R.3.082.a, mRNA sequence /clone=DMG1-chr3R.3.082.a /gb=EW713160 /gi=156142114 /ug=Dm.27906 /len=1533 3e-07 47% ...

Fiscal Multipliers in Ukraine

OpenAIRE

Pritha Mitra; Tigran Poghosyan

2015-01-01

Amid renewed crisis, falling tax revenues, and rising debt, Ukraine faces serious fiscal consolidation needs. Durable fiscal adjustment can support economic confidence and rebuild buffers but what is its overall impact on growth? How effective are revenue versus spending instruments? Does current or capital spending have a larger impact? Applying a structural vector autoregressive model, this paper finds that Ukraine’s near-term revenue and spending multipliers are well below one. In the medi...

Fiscal sustainability in Malaysia: a re-examination

OpenAIRE

Hui, Hon Chung

2013-01-01

In this paper, I deploy a broad array of econometric tests to thoroughly examine fiscal sustainability in Malaysia. Results of the multicointegration test suggest the absence of cointegration between the cumulated cointegration errors, real government expenditure and real government revenue. Meanwhile, standard cointegration analyses indicate that the fiscal process fulfills only the weak-form sustainability. Most importantly, results from a fiscal sustainability model which incorporates reve...

Fiscal councils and economic volatility

Czech Academy of Sciences Publication Activity Database

Geršl, A.; Jašová, M.; Zápal, Jan

2014-01-01

Roč. 64, č. 3 (2014), s. 190-212 ISSN 0015-1920 Grant - others:UK(CZ) UNCE 204005/2012 Institutional support: PRVOUK-P23 Keywords : dynamic inconsistency * fiscal and monetary policy interaction * independent fiscal council Subject RIV: AH - Economic s Impact factor: 0.420, year: 2014 http://journal.fsv.cuni.cz/storage/1298_jasova.pdf

Fiscal ethics, policies, and theories

Directory of Open Access Journals (Sweden)

Andrés Blanco

2016-08-01

Full Text Available The connections between ethics, policies and economic theories regarding fiscal matters need a more thorough analysis than the one carried out so far. On one hand, even though there are some ethical proposals on taxation, in general such proposals have not been grounded on explanatory theories of the economy. On the other hand, schools of thought about economy usually fail to ethically justify their political proposals. However, such distinctions cannot be sustained rationally: any ethical proposal concerning fiscal matters involves an explanation of economy, and conversely any proposal related to fiscal policies does not only involve a theory but also an ethical understanding. This article will review such connections, and general conclusions will be applied to two specific cases: first, Rawls’s proposal concerning taxation will be reviewed, having previously studied its descriptive assumptions, and then the lack of an ethical connection between the post Keynesian theory on the monetary circuit and its fiscal proposal will be examined. Finally, a possible “taxation compliance ethic” of tax-payers will be likewise analysed.

Fiscal 1976 Sunshine Project result report. R and D on solar heat power generation system (R and D on curved reflector light collection system); 1976 nendo taiyonetsu hatsuden system no kenkyu kaihatsu seika hokokusho. Kyokumen shuko hoshiki system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1977-03-01

As a part of Sunshine Project, study was made on the solar heat power generation system using a solar collection system composed of plane and curved reflectors. In fiscal 1976, study was made on plant characteristics and plant operation by using system simulation program, and the concept design of the system was promoted. The reflectance of the plane reflector was improved up to 0.92 by remodeling the prototype collector fabricated in last fiscal year, and the prototype test facility of full-scale reflectors for 1,000kW solar power plant was prepared to obtain design data for large reflectors. The prototype heat collection loop control equipment which was prepared to simulate control of plant operation conditions according to solar radiation fluctuation, succeeded in prediction of solar radiation fluctuation within nearly 30min. New study was also made on a system using both accumulator and molten salt heat storage equipment, and each proper capacity for power plants was determined. In addition, high-temperature vapor generation for 2 hours was achieved by the prototype heat storage equipment using KCl-LiCl molten salt. (NEDO)

Fiscal Deficit and Its Impact on Economic Growth: Evidence from Bangladesh

Directory of Open Access Journals (Sweden)

Mohammed Ershad Hussain

2017-10-01

Full Text Available The findings from the VECM for BBS data reveal that there is a positive and significant relationship between FD and GDPGR, supporting the Keynesian theory, while findings from the VECM for World Bank data indicate that the impact of Fiscal Deficit (FD on GDPGR is mild but negative and significant at the 5% level. This contradicts the Keynesian theory, but is in accord with Neo-classical theory which asserts that fiscal deficits lead to a drop in the GDP. Nevertheless, the government must strive to keep deficit under control, not to hamper growth, and expenditure ought to be set so as to avoid massive deficits leading to debt financing and the crowding-out effect of private investment. If deficits become unsustainable, it can lead to higher interest payments, and the government may well default. Although in the economic literature, there is no definitive conclusion as to whether fiscal deficit helps or hinders economic growth for any country, many argue that fiscal deficit leads to economic growth of a country, which cannot be achieved only through domestic savings, not enough for investment. It can be assumed safely that to some extent fiscal deficit is good for economic growth if the borrowed money is spent on beneficial projects, provided the return from such investments exceeds the funding cost. For future research work, it will be interesting to examine the relationships between government spending, economic growth and long-term interest rate for Bangladesh.

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium field / Development of medical equipment use super devices using micro-3D processing technology (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium bun`ya / micro sanjigen kako gijutsu ni yoru iryo kikiyo super device no kaihatsu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D are conducted of medical equipment use super devices using technical seeds of Mechanical Engineering Laboratory and micro-3D processing technology which was developed from precision processing technology, etc. which is integrated in the Suwa area, Nagano prefecture. For it, the following R and D are carried out: 1) development of micromechanism: DC3V driven micromotor, chemical use microtube with diameter of 0.1mm, micro-delivery mechanism of chemicals, misting mechanism of chemicals, microjoint, microconnector and cable, and microfilter. 2) development of microsensor: small size/non-contact, microflow of chemicals, and sensor to detect emission of bubble. 3) development of control system. In fiscal 1997, in 1), each element was trially made to clarify subjects. In 2), it was made clear that as flow sensor, ultrasonic type, electromagnetic type and thermal mass flow type are viable, and as bubble sensor, optical sensor is viable. In 3), the following were conducted: information collection of contactless charging circuit, and trial fabrication of liquid crystal polymer ultra thin casing. 9 refs., 84 figs., 30 tabs.

Fiscal Transparency, Elections and Public Employment

DEFF Research Database (Denmark)

Aaskoven, Lasse

2016-01-01

There is considerable variation in levels and changes in public employment within and between developed democracies. This article highlights the importance of fiscal transparency in determining changes in public employment. It argues that economic growth increases public employment under low fiscal...

Ajuste fiscal nos estados: uma análise do período 1998-2006 Fiscal adjustment in brazilian states

Directory of Open Access Journals (Sweden)

Sérgio Wulff Gobetti

2010-01-01

Full Text Available O objetivo deste artigo é analisar a forma de enquadramento dos estados ao Programa de Ajuste Fiscal (PAF e à Lei de Responsabilidade Fiscal (LRF, destacando seus impactos nas escolhas de alocação dos recursos públicos e na taxa de investimento. Os resultados obtidos após minucioso trabalho de depuração das bases de dados confirmam a melhoria da situação financeira de estados no período posterior à LRF, mas sugerem que existe um trade-off entre os indicadores fiscais, de um lado, e os investimentos e gastos em infraestrutura, de outro, exigindo uma reflexão sobre a qualidade e sustentabilidade do ajuste fiscal. Os dados orçamentários analisados também apontam evidências de contabilidade criativa.The objective of this article is to offer an analysis of the accommodation by Brazilian states with Fiscal Adjustment Program and with Fiscal Responsibility Act (FRA, showing their impacts on the choices of public resources allocation and on the investment rate. The results obtained after detailed work of data depuration confirm the improvement of financial situation of the states in the period post FRA, but also suggest the existence of a trade-off between fiscal indicators and infrastructure investment, demanding a reflection about the quality and the sustainability of the fiscal adjustment. The budget data analyzed also indicate evidences of creative accountability.

Fiscal 1997 report on the results of the international standardization R and D. Robot control system; 1997 nendo seika hokokusho kokusai hyojun soseigata kenkyu kaihatsu. Robot seigyo system

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

R and D of the robot control system was conducted in the following items: 1) integrated open control system, 2) remote control robot manipulation language, 3) human factor robot use built-in LAN system, 4) built-in actuator driver. In 1), there were some problems to be pointed out around the system, but the effectiveness was confirmed as system architecture of each verification item. In 2), development/design were made of RCML(R-Cube Manipulation Language) as a remote robot manipulation language, telecommunication protocol, and the experimental system, and the international standardization was targeted. In 3), the R and D was conducted of the realtime telecommunication protocol which clears the standards for the distributed control required for construction of human factor robot and the advanced realtime micro-controller, ULSI, which is the one that the protocol was made IC. In 4), an intelligent connector for built-in actuator was developed which enables saving of wiring in robot system and plug-in connection. 13 refs., 186 figs., 53 tabs.

Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

Directory of Open Access Journals (Sweden)

Aleksander ARISTOVNIK

2012-10-01

Full Text Available The article attempts to provide an overview of the fiscal decentralization process in emerging market economies in Eastern Europe in the last 20 years. Using the methodology developed by Vo (2009, the article assesses the degree of fiscal decentralization in the region. Conceptually, the measurement of fiscal decentralization focuses on fiscal autonomy and on the fiscal importance of subnational governments. The empirical analysis reveals that the highest level of fiscal decentralization (centralization is found in Russia (Armenia among non-EU members and in Estonia (Slovak Republic among EU members of the Eastern European countries. In addition, the empirical results show that, in general, the degree of fiscal decentralization is higher in developed OECD countries than in most Eastern European countries (EECs. However, in contrast to our expectations, there has been an alarming downward trend of the fiscal decentralization index (FDI in most countries of the region over the last two decades. Moreover, the article also examines the effects of fiscal decentralization on growth and public sector size in EECs. The analysis provides some evidence that increases in public sector decentralization are associated with higher income levels. Finally, our results suggest that fiscal decentralization in EECs generally leads to an increase in the size of government, albeit there are some significant differences between EU and non-EU member states.

45 CFR 302.14 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

Fiscal system analysis - contractual systems

International Nuclear Information System (INIS)

Kaiser, M.J.

2006-01-01

Production sharing contracts are one of the most popular forms of contractual system used in petroleum agreements around the world, but the manner in which the fiscal terms and contract parameters impact system measures is complicated and not well understood. The purpose of this paper is to quantify the influence of private and market uncertainty in contractual fiscal systems. A meta-modelling approach is employed that couples the results of a simulation model with regression analysis to construct numerical functionals that quantify the fiscal regime. Relationships are derived that specify how the present value, rate of return, and take statistics vary as a function of the system parameters. The deepwater Girassol field development in Angola is taken as a case study. (author)

"Las cooperativas de utilidad pública e iniciativa social. Aspectos administrativos y fiscales" (Public utility ando social initiative cooperatives. Administrative and tax aspects

Directory of Open Access Journals (Sweden)

Vega M.ª Arnáez Arce

2013-01-01

Full Text Available En este trabajo se analiza el régimen jurídico administrativo de lascooperativas calificadas como de utilidad pública e iniciativa social, por la singularidadde su objeto, toda vez que se trata de cooperativas dedicadas a la prestaciónde servicios asistenciales y de atención a las personas. Entre otros, el desarrollode actividades sanitarias, terapéuticas, educativas, culturales, recreativas, deintegración laboral y de defensa de personas o colectivos con especiales dificultadesde integración. Además, la concurrencia de un interés público hace que la tributaciónde estas cooperativas se aparte del régimen fiscal especial previsto paralas cooperativas, y se les aplique otro régimen fiscal especial más beneficioso.

The installations maintenance control using SAP R/3; O controle de manutencao de instalacoes utilizando o SAP R/3

Energy Technology Data Exchange (ETDEWEB)

Ribeiro, Robison Tirre; Pereira, Paulo Manoel Borges; Jorge, Kemal Vieira [Transportadora Brasileira Gasoduto Bolivia Brasil S.A., Rio de Janeiro, RJ (Brazil)

2004-07-01

TBG (Transportadora Brasileira Gasoduto Bolivia Brasil S.A.) began their operations in 1999 and since the beginning the SAP R/3 PM module (Plant Maintenance) is used for the control of the maintenance activities and to manager the Master Maintenance and Inspection Plans. On these five years, a series of reports and SAP functionalities were developed or configured to adapt the system R/3 to the needs of TBG maintenance. Now, the whole management and control of the surface facilities maintenance (compression station, city gate, measurement station, etc) is accomplished by SAP R/3 system. (author)

Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2011

International Nuclear Information System (INIS)

Yasue, Ken-ichi; Asamori, Koichi; Kusano, Tomohiro; Saito-Kokubu, Yoko; Tanikawa, Shin-ichi; Niwa, Masakazu; Hanamuro, Takahiro; Yamasaki, Seiko; Yamada, Kunimi; Ishimaru, Tsuneari; Umeda, Koji

2011-07-01

The concept of geological disposal of HLW in Japan is based on a multi-barrier system which combines a stable geological environment with a robust barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2011. The objectives and contents in fiscal year 2011 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the planed framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2012

International Nuclear Information System (INIS)

Asamori, Koichi; Niwa, Masakazu; Hanamuro, Takahiro; Yamada, Kunimi; Kusano, Tomohiro; Makuuchi, Ayumu; Takatori, Ryoichi; Saito-Kokubu, Yoko; Ishimaru, Tsuneari; Umeda, Koji

2012-07-01

The concept of geological disposal of HLW in Japan is based on a multi-barrier system which combines a stable geological environment with a robust barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2012. The objectives and contents in fiscal year 2012 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the planned framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2010

International Nuclear Information System (INIS)

Yasue, Ken-ichi; Asamori, Koichi; Yamada, Kunimi; Saito-Kokubu, Yoko; Yamasaki, Seiko; Kurosawa, Hideki; Tanikawa, Shin-ichi; Negi, Tateyuki; Kusano, Tomohiro; Hanamuro, Takahiro; Ishimaru, Tsuneari; Umeda, Koji

2010-09-01

The concept of geological disposal of HLW in Japan is based on a multibarrier system which combines a stable geological environment with an engineered barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) for geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2010. The objectives and contents in fiscal year 2010 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the plan framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

Transfer pricing. Fiscal and accounting treatments

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

Full Text Available This paper presents brief assertions on the issue of the transfer pricing and their fiscal and accounting treatment. The concept refers to the transactions between affiliated parties, namely aims at those transactions that are not exclusively governed by the rules of the free market, also considering other influence factors such as: the policy of the group of entities related to the minimization of the fiscal cost at the group level. The aimed goals are both fiscal and accounting and they see to the thoroughgoing study of the issues of the implications of practicing transfer pricing between the affiliated entities.

Fiscal policy, inequality, and the poor in the developing world

OpenAIRE

Lustig, Nora

2016-01-01

Using comparable fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in 25 countries for around 2010. Success in fiscal redistribution is driven primarily by redistributive effort (share of social spending to GDP in each country) and the extent to which transfers/subsidies are targeted at the poor and direct taxes targeted at the rich. While fiscal policy always reduces inequality, this is not the case with poverty. Fiscal policy increases pove...

APPLYING FISCAL IMPULSE IN ROMANIA IN PERIOD 2002-2013: DECREASING FISCAL PRESSURE VERSUS RISING TRANSFER PAYMENTS

Directory of Open Access Journals (Sweden)

Antoniu PREDESCU

2014-12-01

Full Text Available The first goal of a market economy is to obtain and preserve, in long term, economic growth; for this goal, there are a number of tools – macroeconomic policies, there is: fiscal policy, monetary policy, budgetary policy, etc. – at disposal of policy makers, so as to make such a project come true. This is not so easy, however: all these tools must be carefully calibrated and carefully used. One of the most important policy is fiscal policy (which can be defined, in brief, as the sum of all measures, procedures, tools and policies a government uses so as to modify, to its liking, macroeconomic outcomes; an important tool, also, is monetary policy – which tinkers, so to speak, with money, in all its forms and shapes. This paper, however, it is not limited to simply assess, theoretically, best uses for fiscal policy; it aims to analyze, meaningfully, the effectiveness of fiscal policy in Romania, between years 2002 and 2013, in order, not only to state what did go wrong with it in that interval, but to establish best ways in which, in Romania, fiscal policy – and monetary policy – can be put to best use, inclusively in order to do what is to be done for achieving long-lasting economic growth in the future.

How long can austerity persist? The factors that sustain fiscal consolidations

Directory of Open Access Journals (Sweden)

David Lodge

2013-06-01

Full Text Available To put public debt on a sustainable path, many governments face the task of enacting large fiscal consolidation followed by years of sustained primary surpluses. By estimating hazard functions for the duration of consolidations, we analyse the features of past consolidation efforts across a panel of advanced economies. Our contribution is to identify the factors that help to start and sustain consolidations, separately discussing governments’ “commitment” to the cause as well as their “capacity” for action. Our analysis suggests that longer consolidations are initiated when public debt is high, fiscal deficits are large, the interest burden heavy and long-term sovereign bond yields elevated. However, we also find that a countries’ “capacity” to change course is important. Higher initial private sector savings, a stronger external balance, a competitive position and stable financial conditions appear to provide more scope for governments to sustain longer-lasting consolidations. Once we have controlled for the initial macroeconomic conditions, there is a lesser role for governments’ commitment as reflected in factors such as the composition and the pace of the fiscal adjustment or the political cycle in explaining the duration of consolidation. However, commitment to permanent, rather than temporary, fiscal adjustment is key.

How Fiscal Policy Affects Non-Oil Economic Performance in Azerbaijan?

Directory of Open Access Journals (Sweden)

Khatai Aliyev

2016-09-01

Full Text Available The role of fiscal policy in promoting economic growth has been subject to many studies since its suggestion by Keynes who stated expansionary/contractionary impact of public expenditures/taxes. In this context, effectiveness of fiscal policy use to develop non-oil sector in resource rich economies should be studied. This paper investigates short- and long-run effects of budget expenditures and tax related budget revenues (direct transfers from oil fund excluded over non-oil GDP while controlling for oil price volatility and oil production in case of Azerbaijan. Autoregressive Distributed Lag Bounds Testing (ARDLBT Approach to cointegration is employed for data covering 2000Q1-2015Q2. Estimation results theoretically consistent and statistically significant long-run effects of both budget expenditures and tax-related budget revenues. However, in the short-run, the effects are contrary to the theoretical expectations. Findings are useful for Azerbaijan fiscal policy makers especially in the current complicated nature of economic processes in the economy due to oil related challenges.

42 CFR 54.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious...

Fiscal maneuver and restructuring of the Russian economy

Directory of Open Access Journals (Sweden)

Alexey Kudrin

2017-09-01

Full Text Available The paper discusses fiscal policy parameters through 2024. The suggested way to ensure long-term fiscal stability is stabilizing both the general government revenues and expenditures as percentages of GDP at levels differing by the public debt service payments and then applying a new version of the fiscal rule. The redistribution of fiscal spending from unproductive to productive areas (primarily investment in human and physical capital is considered to boost economic growth. The possible use of additional spending on education, public health, and transport systems is presented, as is the optimization of expenditures in nonproductive areas.

Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

Energy Technology Data Exchange (ETDEWEB)

NONE

2008-02-15

This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

NARCIS (Netherlands)

van Wijnbergen, S.J.G.; Budina, N.

2001-01-01

Investigates the consistency between inflation, monetary reform and fiscal policy in Romania. Offers a framework for the assessment of the fiscal and monetary interactions of Romanian economy; Shows impact of inflation on fiscal inconsistency measure; Considers importance of consolidating public

The gains from early intervention in Europe: Fiscal surveillance and fiscal planning using cash data

Directory of Open Access Journals (Sweden)

Andrew Hughes Hallett

2012-06-01

Full Text Available The use of real-time cash data allows us to make accurate intra-annual forecasts of an economy’s fiscal position, and to issue early warning signals for the need to correct fiscal imbalances. This paper shows how those signals can be used to design the necessary fiscal corrections, and discusses the gains that can be achieved from such interventions. Examples from Germany and Italy show that large corrections are often necessary early on to make adjustments later on acceptable and to keep debt ratios from escalating. There is a credibility issue here; we find the difference between front-loaded and back-loaded adjustment schemes is likely to be vital for the time consistency of fiscal policymaking. We also show that, without early interventions, the later deficit reductions typically double in size – meaning governments become subject to the excessive deficit procedure and significant improve-ment tests more often. Thus the budget savings from early intervention and the use of cash data are significant; in our examples they are similar in size to the operating budget of the department of housing and urban development in Germany. Similar results apply in other Eurozone countries.

24 CFR 968.145 - Fiscal closeout.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fiscal closeout. 968.145 Section... PUBLIC HOUSING MODERNIZATION General § 968.145 Fiscal closeout. (a) Actual modernization cost certificate... for audit. After audit verification, HUD shall approve the AMCC. (b) Audit. The audit shall follow the...

13 CFR 120.952 - Fiscal agent.

Science.gov (United States)

2010-01-01

... Fiscal Agent to assess the financial markets, minimize the cost of sales, arrange for the production of... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fiscal agent. 120.952 Section 120.952 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company...

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search 2012 Fiscal Budget Published Feb. 15, 2011 Top Stories Commanders Cite Department is losing billions of dollars by Congress' failure to pass the department's fiscal 2011 budget . Gates told a Senate committee. Story Gates, Mullen Take Budget to Senate WASHINGTON, Feb. 17, 2011 - The

Optical study of SrAl1.7B0.3O4:Eu, R (R=Nd, Dy) pigments with long-lasting phosphorescence for industrial uses

International Nuclear Information System (INIS)

Sanchez-Benitez, J.; Andres, A. de; Marchal, M.; Cordoncillo, E.; Regi, M.V.; Escribano, P.

2003-01-01

We have studied and compared the optical properties of SrAl 1.7 B 0.3 O 4 :Eu, R (R=Nd, Dy) pigments that present long-lasting phosphorescence obtained by different synthesis techniques. Samples obtained by ceramic methods, in our laboratories and by an industrial process, present better phosphorescent properties than those obtained by sol-gel technique. Raman spectra show that grinding produces severe damage of the lattice. We have obtained and analyzed the Eu 3+ crystal field luminescence indicating that Eu 3+ is found in quite different sites comparing ceramic and sol-gel samples. Codoping, with Nd or Dy is necessary in order to reduce the Eu 3+ content, in all cases. The green luminescence band, obtained under UV illumination, can be fitted to two and three components in ceramic and sol-gel samples, respectively, due to different Eu 2+ sites. Eu-Dy samples present the longest and the most efficient phosphorescence. The time evolution of the afterglow is well described by a t -1 law, up to about 2 h, indicating that the recombination process is achieved by electron-hole tunneling

Fiscal 1997 project on the R and D of industrial scientific technology under consignment from NEDO. Report on the results of the R and D of technologies to invent original high-functional materials (development of precise structure control materials for enhancement of oil refining); 1997 nendo sangyo kagaku gijutsu kenkyu kaihatsu jigyo Shin Energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku. Dokusoteki kokino zairyo sosei gijutsu no kenkyu kaihatsu (sekiyu seisei kodoka seimitsu kozo seigyo zairyo kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The paper described the R and D of technologies for creating original high-functional materials under the R and D system of industrial scientific technology. Japan chemical Innovation Institute (JCII) is conducting intensive joint researches under consignment from NEDO with private companies, universities and national research institutes. Among those, the paper reported the fiscal 1997 results of the following two researches conducted as development of precise structure control materials for enhancement of oil refining: precision catalytic polymerization and multi-dimensional space polymer. As to the precision catalytic polymerization, the paper is aimed at developing base technologies for the molecular weight and stereoregularity by which remarkable improvement in performance of addition polymerization type polymer can be expected, and on the development of a polymerization catalyst which arbitarily controls the primary structure such as end group structure and of a precision addition polymerization process. Subthemes are addition polymerization with limit and oriented catalytic polymerization. In relation to multi-dimensional space polymer, the paper is aimed at developing highly selective polymerization technology of aromatic compounds using enzyme related catalysts and synthesis technology of regular structure polymer, and synthesis technology of new polymer group having a new chain pattern except covalent bond/new polymer group having characteristics in three-dimensional space geometric structure. 244 refs,, 160 figs., 94 tabs.

Herança da resistência do Híbrido de Timor UFV 443-03 à ferrugem-do-cafeeiro Inheritance of coffee leaf rust resistance in Timor Hybrid UFV 443-03

Directory of Open Access Journals (Sweden)

Alexandre Sandri Capucho

2009-03-01

Full Text Available O objetivo deste trabalho foi caracterizar a herança da resistência do Híbrido de Timor UFV 443-03 à ferrugem-do-cafeeiro (Hemileia vastatrix. Para isso, a raça II e o patótipo 001 de ferrugem foram inoculados em 246 plantas da população F2, 115 plantas do retrocruzamento suscetível (RC S e 87 plantas do retrocruzamento resistente (RC R, originadas do cruzamento entre o genótipo suscetível cv. Catuaí Amarelo IAC 64 e a fonte de resistência Híbrido de Timor UFV 443-03. Para ambos os inóculos, a cv. Catuaí Amarelo IAC 64 foi suscetível, enquanto o Híbrido de Timor UFV 443-03, a planta representante da geração F1 e as plantas do RC R foram resistentes. As plantas F2, quando inoculadas com a raça II, apresentaram dois padrões de segregação significativos: 15:1 e 61:3. A herança da resistência foi confirmada pela inoculação das plantas do RC S, que segregaram na proporção de 3:1, padrão esperado para herança condicionada por dois genes. A hipótese de segregação 7:1 para três genes foi rejeitada. Resultados semelhantes foram obtidos para o patótipo 001. Dois genes dominantes e independentes conferem a resistência genética do Híbrido de Timor UFV 443-03 à raça II e ao patótipo 001 de H. vastatrix.The aim of this work was to characterize the resistance inheritance of the Timor Hybrid UFV 443-03 to coffee leaf rust (Hemileia vastatrix. For this, the race II and pathotype 001 of coffee leaf rust were inoculated in 246 F2 plants, 115 susceptible backcrossing (BCS plants, and 87 resistant backcrossing (BC R plants, derived from the crossing between the susceptible genotype 'Catuaí Amarelo' IAC 64 and the resistance source Timor Hybrid UFV 443-03. For both inoculums, the 'Catuaí Amarelo' IAC 64 was susceptible, while the Timor Hybrid, the plant representing F1 generation, and the BC R plants were resistant. The F2 plants inoculated with race II presented two significant segregation ratios: 15:1 and 61:3. The

THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

Directory of Open Access Journals (Sweden)

Silvia Lăzărescu (Marinescu

2008-12-01

Full Text Available In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play.

THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

Directory of Open Access Journals (Sweden)

Inceu Adrian

2009-05-01

Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

31 CFR 352.13 - Fiscal agents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 352.13 Section 352.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City...

31 CFR 330.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 330.9 Section 330.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE.... Federal Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas...

31 CFR 332.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 332.12 Section 332.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ...

Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

Energy Technology Data Exchange (ETDEWEB)

Guilherme de Aragão, J.J.; Santos Fontes Pereira, L. dos; Yamashita, Y.; Brandão, R.

2016-07-01

The demand for transport infrastructure investment is a latent issue for several countries, mainly for developing countries. However, investments in major logistics projects should be carefully evaluated, in order that their deployment induces development without endangering fiscal sustainability by excessive public indebtedness. Fiscal accounting practices used currently in the feasibility studies of transport infrastructures in Brazil are very limited, as they do not consider indirect and induced effects of the infrastructure investment in the fiscal evaluation. In addition, the corresponding influence area has not an established delimitation method. The aim of the present paper is to develop a model for calculating economic and fiscal impacts of transport infrastructure investment projects that includes the direct, indirect and induced effects within a reference area do be determined. First, different project assessment guides in Brazil and abroad are examined with a special focus on the assessment of economic and fiscal impacts of the projects. Based on the assessment experience and on the definition of the fiscal balance of an infrastructure project, the next step sets up a framework for the calculation of the impacts, using more simplified data. (Author)

In-Depth Study Of European Union Fiscal Approximation

Directory of Open Access Journals (Sweden)

Andreea Roxana TOMI

2011-05-01

Full Text Available The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium field / Development of 3D high speed bio-micromanipulation system (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium bun`ya / sanjigen kosoku bio-micromanipulation system no kaihatsu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This is aimed at developing a 3D high speed bio-micromanipulation system for small objects such as cells, bacteria and DNA. In fiscal 1997, a common platform for putting together and integrating individual technology owned by each member is trially fabricated, and the R and D of element technology to be integrated to it is divided up among members. As to selection/transportation technology, a basic experiment on screening by laser beams and electric field is conducted, and microfluid chips isolating bacteria are fabricated. Concerning positioning/fixation technology, cells and others which are comparatively larger than bacteria are freely positioned, and microdevices for fixation are trially fabricated. Relating to power measuring/controlling technology, developed is a multi-freedom degree contact type micromanipulator and a multi-axial minute sensor which enables the 3D mechanical manipulation of cells of the above-mentioned size, etc. The minute processing technology is developed to trially fabricate various microdevices which are integrated into the common flatform. 42 refs., 89 figs., 9 tabs.

03 Wessels 03.pmd

African Journals Online (AJOL)

Tienie01

12 Jun 2006 ... benadering definieer. Maria Edgeworth (1767-1849) het byvoorbeeld na 'n realistiese uitbeelding van haar samelewing gestreef en word as 'n belangrike invloed op beide Sir Walter Scott se historiese werke en Jane Austen se sosiale romans beskou. (Albei skrywers het haar bewonder en. 03 Wessels 03.

Why Europe has become environmentally cleaner: Decomposing the roles of fiscal, trade and environmental policies

OpenAIRE

López, Ramón; Palacios, Amparo

2011-01-01

This paper systematically examines the role of fiscal policy, trade and energy taxes on environmental quality in Europe using disaggregated data for 12 European countries over the 1995-2008 period. It uses a methodology that obtains estimates mostly free of time-varying omitted variable biases. Controlling for the scale effect, our estimations show that fiscal policies and energy taxes are effective in reducing the concentration of certain pollutants through different mechanisms. We also find...

Horonobe Underground Research Laboratory project. Investigation report for the 2010 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sawada, Sumiyuki; Sugita, Yutaka

2011-09-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2010 fiscal year (2010/2011). The investigations, which are composed of 'Geoscientific research' and 'R and D on geological disposal technology', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2010 Fiscal year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. For the sake of this, JAEA has proceeded with the project in collaboration with experts from domestic and overseas research organisations. (author)

31 CFR 316.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 316.12 Section 316.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE..., Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID, IL...

31 CFR 342.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 342.9 Section 342.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID...

Alberta's oil sands fiscal system : historical context and system performance

International Nuclear Information System (INIS)

2007-01-01

This report described the fiscal system applied to Alberta's oil sands. It is the first technical report forming part of a series designed to provide information and to invite comment as part of the Government of Alberta's public review of the fiscal system applied to the province's oil and gas resources. Specifically, this report assessed the robustness of Alberta's oil sands fiscal system and assessed how the regime balanced the risks and rewards to both investors and Albertans across a range of expected and probable economic outcomes. The report provided an explanation of the history and context of Alberta's royalty regime and included a case-by-case approach. It also provided a discussion of the oil sands fiscal system description. Next, it described the methodology employed for the analysis of the oil sands fiscal system. It also provided the assumptions for 5 scenario cases and presented the fiscal map approach for assessing project economics and fiscal system performance. Last, summary observations were presented. It was found that the oil sands fiscal system is very flexible for adverse economic conditions and much less so for highly profitable conditions. tabs., figs

Is the Fiscal Policy of the Czech Republic Pro-cyclical?

Directory of Open Access Journals (Sweden)

Martin Rolák

2015-01-01

Full Text Available The main goal of this paper is to analyse whether the fiscal policy of the Czech Republic is anti-cyclical. This analysis is carried out through decomposing the government’s balance into its cyclical and structural part. The first differences of the structural part are then put in relation to the output gap to determine whether the fiscal policy is pro- or anti-cyclical. Moreover, the correlation of government expenditures and revenues with the business cycle is also subject of our analysis. We also examine whether the fiscal rules which the Czech Republic would have to adhere to once it enters the euro area limit fiscal policy as a stabilizing mechanism.The paper concludes that the fiscal policy in the Czech Republic was for the most part rather of a random character than anti-cyclical during the examined period 1998–2013. This conclusion has two implications. Firstly, there is still room for improvement in fully and consistently utilizing fiscal policy to stabilise the Czech economy throughout economic cycles. Secondly, fiscal rules would not limit the Czech government to practice anti-cyclical fiscal policy if they have been implemented since 1998.

Observations on the National Aeronautics and Space Administration's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan

National Research Council Canada - National Science Library

2000-01-01

As you requested, we have reviewed the 24 Chief Financial Officers (CFO) Act agencies' fiscal year 1999 performance reports and fiscal year 2001 performance plans required by the Government Performance and Results Act of 1993 (GPRA...

The Practice of Fiscal Citizenship

Directory of Open Access Journals (Sweden)

Ana Maria da Costa Porto

2016-12-01

Full Text Available The citizen is not always aware of his tax rights and obligations, lacking awareness of the exercise of fiscal and tax citizenship. This article presents an analysis of the importance of the citizen to be informed about the embedded taxes when purchasing goods and providing services, as well as the way tax expenditures are made, so that he acquires an active and participatory citizenship for the purpose of achieving fiscal citizenship.

78 FR 63310 - Senior Executive Service; Fiscal Service Performance Review Board

Science.gov (United States)

2013-10-23

... Performance Review Board AGENCY: Bureau of the Fiscal Service, Treasury. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Fiscal Service Performance Review Board (PRB) for the Bureau of the Fiscal Service (Fiscal Service). The PRB reviews the performance appraisals of career senior...

CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

Directory of Open Access Journals (Sweden)

Cirmaciu Diana

2010-07-01

Full Text Available A law of fiscal-budgetary responsibility which is firmly based and structured can outline the general parameters which can constitute the basis of creation of some decisions in sustainable fiscal politics through stipulating fiscal principles, rules concerning with budgetary incomes, public debts, deficits, expenses and risk management.

Bangladesh : Fiscal Costs of Non-Financial Public Corporations

OpenAIRE

Kojo, Naoko C.

2010-01-01

The overall fiscal position of Bangladesh looks sustainable, but there are concerns that the country may be trapped in a low revenue-low capital spending equilibrium, which is holding back Bangladesh’s growth potential. Eliminating wasteful spending and halting fiscal drains through inefficient non-financial public corporations (NFPCs) are important ways to create fiscal space, particularly in the area of infrastructure. This paper reviews the financial performance of the NFPC ...

Tax incentives and firm size : effects on private R&D investment in Spain

NARCIS (Netherlands)

Labeaga Azcona, J.; Martínez-Ros, E.; Mohnen, P.

2014-01-01

The use of fiscal policy instruments to stimulate private R&D is widespread and important in some countries like Spain. In this paper we explore the effectiveness of R&D tax incentives on knowledge capital accumulation in Spanish manufacturing firms using an unbalanced panel and compare the

The Impact of a Business Education on Fiscal Conservatism

Science.gov (United States)

Noël, Noel Mark; Trocchia, Philip; Luckett, Michael

2015-01-01

This article examines the differences in fiscal conservatism between students enrolled in a college of business and those enrolled as nonbusiness majors. Fiscal conservatism is examined using two constructs: fiscal ideology (a) at a macro level and (b) at a micro level, students' ability to monitor and regulate their personal consumer spending…

Money Market Operations in Fiscal 2007

OpenAIRE

Financial Markets Department

2008-01-01

Throughout fiscal 2007, the Bank of Japan conducted money market operations with the uncollateralized overnight call rate as the operating target. The target level for the uncollateralized overnight call rate remained at "around 0.5 percent" throughout all of fiscal 2007. During this period, the basic loan rate applied to the complementary lending facility was 0.75 percent.

Properties measurements of (U{sub 0.7}Pu{sub 0.3})O{sub 2-x} in PO{sub 2}-controlled atmosphere

Energy Technology Data Exchange (ETDEWEB)

Kato, M.; Murakami, T.; Sunaoshi, T. [Advanced Nuclear System Research and Development Directorate, Japan Atomic Energy Agency, Muramatsu Tokai-mura Ibaraki, 319-1194 (Japan); Nelson, A.T.; McClellan, K.J. [Los Alamos National Laboratory, Los Alamos, New Mexico 87545 (United States)

2013-07-01

The investigation of physical properties of uranium and plutonium mixed oxide (MOX) fuels is important for the development of fast reactor fuels. It is well known that MOX is a nonstoichiometric oxide, and the physical properties change drastically with the Oxygen-to-Metal (O/M) ratio. A control technique for O/M ratio was established for measurements of high temperature properties of uranium and plutonium mixed oxide fuels. Sintering behavior, thermal expansion and O/M change of (U{sub 0.7}Pu{sub 0.3})O{sub 2.00} and (U{sub 0.7}Pu{sub 0.3})O{sub 1.99} were investigated in PO{sub 2}-controlled atmosphere which was controlled by H{sub 2}/H{sub 2}O gas system. Sintering behavior changed drastically with O/M ratio, and shrinkage of (U{sub 0.7}Pu{sub 0.3})O{sub 2.00} was faster and more advanced at lower temperatures as compared with (U{sub 0.7}Pu{sub 0.3})O{sub 1.99}. Thermal expansion was observed to be slightly increased with decreasing O/M ratio. (authors)

Concorrência fiscal prejudicial

OpenAIRE

Mendes, Narciso Manuel Marques

2011-01-01

Mestrado em Fiscalidade A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia, do qual resultou um forte aumento da concorrência fiscal entre países. O fenómeno da concorrência fiscal deve, por si só, ser considerado como positivo, uma vez que beneficia os cidadãos e impõe uma pressão no sentido da redução das despesas públicas ao Estado. Contudo, uma concorrência ilimitada poderá tornar os si...

Federal Geothermal Research Program Update Fiscal Year 1999

Energy Technology Data Exchange (ETDEWEB)

2004-02-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal and Wind Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The following mission and goal statements guide the overall activities of the Office of Geothermal and Wind Technologies. This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 1999. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal and Wind Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

Fiscal multipliers over the growth cycle : evidence from Malaysia

OpenAIRE

Rafiq, Sohrab; Zeufack, Albert

2012-01-01

This paper explores the stabilisation properties of fiscal policy in Malaysia using a model incorporating nonlinearities into the dynamic relationship between fiscal policy and real economic activity over the growth cycle. The paper also investigates how output multipliers for government purchases may alter for different components of government spending. The authors find that fiscal polic...

Monetary and Fiscal Policy Coordination

OpenAIRE

Hanif, Muhammad N.; Arby, Muhammad Farooq

2003-01-01

Macroeconomic policies are meant to achieve non-inflationary, stable growth. There are two major groups of policy instruments to achieve the purpose; one is related to monetary conditions and the other to fiscal conditions. Monetary instruments are employed by the central bank and fiscal instruments are employed by ministry of finance. The objectives and implications of policy measures taken by the two institutions often conflict with each other and thus call for policy coordination for effec...

R4SA for Controlling Robots

Science.gov (United States)

Aghazarian, Hrand

2009-01-01

The R4SA GUI mentioned in the immediately preceding article is a userfriendly interface for controlling one or more robot(s). This GUI makes it possible to perform meaningful real-time field experiments and research in robotics at an unmatched level of fidelity, within minutes of setup. It provides such powerful graphing modes as that of a digitizing oscilloscope that displays up to 250 variables at rates between 1 and 200 Hz. This GUI can be configured as multiple intuitive interfaces for acquisition of data, command, and control to enable rapid testing of subsystems or an entire robot system while simultaneously performing analysis of data. The R4SA software establishes an intuitive component-based design environment that can be easily reconfigured for any robotic platform by creating or editing setup configuration files. The R4SA GUI enables event-driven and conditional sequencing similar to those of Mars Exploration Rover (MER) operations. It has been certified as part of the MER ground support equipment and, therefore, is allowed to be utilized in conjunction with MER flight hardware. The R4SA GUI could also be adapted to use in embedded computing systems, other than that of the MER, for commanding and real-time analysis of data.

Fiscal greening. An outline of fiscal options to relieve the environment

International Nuclear Information System (INIS)

2001-07-01

Dutch environmental taxes belong to the most environment-friendly taxes in Europe. In the last 15 year a large number of measures is implemented to stimulate positive behavioral changes and to finance environmental policy. The contribution of those so-called green taxes is 14% of the total tax income with positive effects on energy consumption, water use and waste disposal.l. In order to maintain the lead in this respect, the working group Greening of the fiscal system II recommends several new measures. Also, the working group studied energy taxes for large consumers, taxes for parking, and how the presentation of regulating effects of the greening measures can be improved. In total, the working group studied circa 80 fiscal options to deburden the environment

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search 2013 Fiscal Budget Published Feb. 13, 2012 Top Stories Budget Proposal Slows Cost Growth, Pentagon Leaders Say The Defense Department's proposed fiscal 2013 budget request Department officials told a Senate panel. Story Officials Seek Construction Funds, More BRAC in Budget

The Fiscal Trilemma in a Danish Perspective

DEFF Research Database (Denmark)

Højbjerg Jacobsen, Rasmus; Nielsen, Søren Bo; Sørensen, Anders

2013-01-01

This article argues that the "fiscal trilemma"-the tension between sufficient revenue and long-run fiscal sustainability on one side; medium- to long-run growth opportunities on the other; and progressivity and avoidance of inequality on the third side-is very much present in Denmark. We provide...... an overview of main features of the Danish tax system; the state of fiscal balances in the short and longer run; growth and productivity developments; and the extent of inequality in the Danish society. Thereafter, we go into details with reforms and changes in the tax system over the last twenty-five years...

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium energy field / R and D of a task adaptation type group architecture transfer robot system, TRIPTERS (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium energy bun`ya / task tekigogata gun kosei hanso robot system TRIPTERS no kaihatsu kenkyu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The paper stated the fiscal 1997 result of the development of a task adaptation type group architecture transfer robot system (TRIPTERS) which can cope with changes in carrying task rapidly and flexibly. R and D were conducted mainly of various functional modules, the operation management technology which enables group architecture, and the basic design of a standardized transfer robot. As to the positioning, studied were the construction of the basic hardware of laser position measuring device, and the application method. Concerning the cooperative carrying, conducted were securing of positioning accuracy of matters to be carried, high speed heavy transfer control, and design of dead reckoning system. Relating to the operation management, passable areas were divided into more than one zones, and the effective path reservation method was constructed so that one and the same zone is not occupied. As to the environmental recognition/obstacle avoidance, developed were actual hour/distance acquisition equipment, and autonomous cars running according to the directions of the color sign recognition system by stereo CCD camera. Also conducted were the development of methods to recognize the distance to obstacles and to discriminate areas, the development of mobile sensor, and the basic experiment on running of the demonstration machine. 44 refs., 153 figs., 15 tabs.

Equilibrium Implications of Fiscal Policy with Tax Evasion

DEFF Research Database (Denmark)

Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies......, while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification...

OCRWM annual report to Congress, fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997.

OCRWM annual report to Congress, fiscal year 1997

International Nuclear Information System (INIS)

1998-07-01

This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997

Horonobe Underground Research Laboratory project. Investigation report for the 2006 fiscal year

International Nuclear Information System (INIS)

Matsui, Hiroya; Nakayama, Masashi; Sanada, Hiroyuki

2008-05-01

The Horonobe Underground Research Laboratory is planned to extend over a period of 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2006 fiscal year (2006/2007), the second year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on the geological disposal of high-level radioactive waste (HLW)', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2006 Fiscal Year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. JAEA proceeded with the project in, collaboration with experts from domestic and overseas research organisation. (author)

Horonobe Underground Research Laboratory project. Investigation report for the 2007 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sanada, Hiroyuki; Sugita, Yutaka

2008-09-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period of 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2007 fiscal year (2007/2008), the 3rd year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on the geological disposal of high-level radioactive waste (HLW)', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2007 Fiscal Year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. JAEA proceeded with the project in collaboration with experts from domestic and overseas research organisation. (author)

Horonobe Underground Research Laboratory project investigation report for the 2008 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sano, Michiaki; Sanada, Hiroyuki; Sugita, Yutaka

2009-11-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations' 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2008 fiscal year (2008/2009), the 4th year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on geological disposal technology', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2008 Fiscal year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. For the sake of this, JAEA has proceeded with the project in collaboration with experts from domestic and overseas research organisations. (author)

Scale determinants of fiscal investment in geological exploration: evidence from China.

Science.gov (United States)

Lu, Linna; Lei, Yalin

2013-01-01

With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999-2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism.

Fiscal and Financial Stability in Romania - An Overview

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Florin OPREA

2013-10-01

Full Text Available The recent financial crisis has seriously shaken economies around the world, and raised serious doubts about the long-term viability of the public policies to remedy market imperfections. The effect has been pronounced for Romania, a newly transitioned country with a fragile market economy due to political, economic and social consequents. This paper examines the correlation between fiscal policy and financial stability in Romania in the period from 1990 to 2011. Specifically, we analyze the country’s main monetary and fiscal policy decisions and their associations with macro-economic variables, highlighting the requirements for a sustainable macro-economic policy and whether such requirements have been met in Romania. Based on the results, we further outline recommendations to improve Romania’s public policy initiatives, considering the specific correlations between monetary and fiscal policies. The results for the period under study indicate that fiscal and monetary policies promoted in Romania have not been consistently harmonized, at times lacking necessary mutual support, or even generating conflicting outcomes favorable to the manifestation of fiscal and financial instability.

RCRA and operational monitoring 1994 fiscal year work plan, WBS 1.5.3

Energy Technology Data Exchange (ETDEWEB)

1993-12-01

RCRA & Operational Monitoring (ROM) Program Office manages the direct funded Resource Conservation Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.5.3. The ROM Program Office is a Branch of liquid Waste Disposal, a part of Restoration and Remediation of Westinghouse Hanford Company (WHC). The Fiscal Year Work Plan (FYWP) takes it direction from the Multi-Year Program Plan (MYPP). The FYWP provides the near term, enhanced details for the Program Office to use as baseline Cost, Scope and Schedule. Changs Control administered during the fiscal year is against the baseline provided by the FYWP.

RCRA and operational monitoring 1994 fiscal year work plan, WBS 1.5.3

International Nuclear Information System (INIS)

1993-12-01

RCRA ampersand Operational Monitoring (ROM) Program Office manages the direct funded Resource Conservation Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.5.3. The ROM Program Office is a Branch of liquid Waste Disposal, a part of Restoration and Remediation of Westinghouse Hanford Company (WHC). The Fiscal Year Work Plan (FYWP) takes it direction from the Multi-Year Program Plan (MYPP). The FYWP provides the near term, enhanced details for the Program Office to use as baseline Cost, Scope and Schedule. Changs Control administered during the fiscal year is against the baseline provided by the FYWP

A summary report on recruitment type researches on nuclear fuel cycle in fiscal year of 2001

International Nuclear Information System (INIS)

2002-07-01

The promotion system on recruitment type researches on nuclear fuel cycle begun on fiscal year of 1999, aims to intend to activate researching environment of the Japan Nuclear Cycle Development Institute (JNC) through intercourses, information exchanges, publication of research results, and so on between researchers in other organizations and JNC, as a result, to effectively promote fundamental and basic R and Ds. This report contains summaries of 28 items of research results on the recruitment type researches on nuclear fuel cycle as 9 items relating to fast breeder reactors, 8 items relating to nuclear fuel cycle, 1 item relating to radiation safety, and 10 items relating to geological disposal and science, carried out on fiscal year of 2001. (G.K.)

Fiscal 1974 Sunshine Project result report. R and D on solar cooling/heating and hot water supply system (R and D on the system for apartment houses); 1974 nendo taiyo reidanbo oyobi kyuto system no kenkyu kaihatsu seika hokokusho. Shugo jutakuyo system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1975-05-01

This report describes the fiscal 1974 R and D result on solar cooling/heating and hot water supply systems for apartment houses. In system analysis, the system plan was selected through basic data survey, modeling by combining some kinds of such systems and energy flow calculation. On solar heat collector, theoretical analysis was made on a stationary plane collector, and study was made on cover glass material and absorption surface performances. On Rankine's engine, studies on advanced selective absorption film, transmissive film, prevention of heat radiation and converging collector were necessary. As solar heat driving refrigerators, absorptive one and Rankine's one were promising. As heat media for refrigerators, R-11 and 113, and R-114 and 11 were suitable for turbo one and displacement one, respectively. Since a displacement compressor is featured by high-efficiency lower-speed operation than that of turbo one without any constraint, its direct connection with a motor or generator is possible. Screw compressor belonging to displacement one was promising. Rotary displacement one was also promising in a small-capacity range within 20-50RT. (NEDO)

21 CFR 1301.03 - Information; special instructions.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Information; special instructions. 1301.03 Section... MANUFACTURERS, DISTRIBUTORS, AND DISPENSERS OF CONTROLLED SUBSTANCES General Information § 1301.03 Information; special instructions. Information regarding procedures under these rules and instructions supplementing...

42 CFR 54a.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive...

The restructuring of the fiscal equalization system in Croatia

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Marko Primorac

2014-12-01

Full Text Available The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference in the potential to collect revenue from the personal income tax and surtax. Fiscal inequalities of local government units are determined first under the current equalization system by calculating the Gini coefficients and graphically presented with Lorenz curves. Thereafter, a distribution of equalization grants is simulated based on the new (proposed model. The effectiveness of the proposed model in alleviating the fiscal inequalities is determined in relation to the effectiveness of the current equalization system. It was found that the model based on equalizing the difference in the capacity to collect revenue from the personal income tax and surtax alleviates inequalities in fiscal capacities of local government units much better than the existing system at the same cost. The main conclusion is that the fiscal equalization in Croatia should urgently be redesigned in order to improve efficiency and fairness, but also the transparency and credibility of the equalization system.

Fiscal Revenues in the European Union. A Comparative Analysis

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Gheorghe Hurduzeu

2014-12-01

Full Text Available The objective of this paper is to analyze fiscal revenues registered by the European Union member states in order to determine groups with similar fiscal structures, their composition and to identify the similarities that characterize European countries in this respect. The research conducted in this paper is relevant especially for countries as Romania, which is in the process of adopting the European single currency, as is allows us to determine which countries are similar in terms of fiscal structure so that the comparison is carried out mainly with those countries. The analysis of European fiscal structures allows a better identification of tax preferences within the European Union and highlights the types of taxation that would allow leeway in implementing long term fiscal strategies, which could lead to improvements in macroeconomic dynamics registered by each member state and also at Union level.

AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

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Iulia Andreea Bucur

2014-12-01

Full Text Available This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

Fiscal policy in the European Union – present and perspectives

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Eugenia Ramona Mara

2012-04-01

Full Text Available This article analyzes the main trends of fiscal policy in the European Union, following the economic crisis impact and fiscal policy measures that were applied in this economic context. The study is focused in a few key areas: the evolution of fiscal policy captured by indicators measuring tax burden, public sector size analysis by quantifying public expenditure share in GDP and the evolution of budget deficits. Finally, the study watched correlations between fiscal policy and macroeconomic developments, identifying trends and anticipating possible solutions of fiscal policy to achieve the required coordinates of fiscal governance in the European Union. For realizing this study we use annual data from Eurostat Database for 2000-2010 for EU countries. The major findings of the study are the negative impact of the size of public sector on economic growth for EU and also for Romania and the increase of the tax revenue if the economic growth rates increase.

The Impact of Fiscal Policies on the Socioeconomic Determinants of Health.

Science.gov (United States)

Mosquera, Isabel; González-Rábago, Yolanda; Bacigalupe, Amaia; Suhrcke, Marc

2017-04-01

There has been considerable recent debate around the alleged impact of discretionary fiscal policies - especially austerity policies - on health and health inequalities. Assuming that most of the impact will have to run via the effect of fiscal policies on socioeconomic determinants of health (SDH), it is of interest to gain a further understanding of the relationship between fiscal policies and SDH. Therefore, the aim of this article is to review the recent evidence on the impact of discretionary fiscal policies on key SDH, i.e. income, poverty, education, and employment, in high income OECD countries. We find that there are no simple answers as to how fiscal policy affects those determinants of health. The effects of contractionary and expansionary fiscal policies on the analyzed SDH vary considerably across countries and will largely depend on the pre-crisis situation. Contractionary fiscal policies seem to have increased poverty, while their impact on income inequality will be influenced by the composition of the implemented measures. More empirical research trying to directly link fiscal policies to health outcomes, while taking into account of some of the mechanisms encountered here, would be worthwhile.

POST-CRISIS FISCAL DILEMMAS IN ROMANIA

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IFRIM MIHAELA

2015-08-01

Full Text Available This paper represents a synthetic exposure in critical note of some aspects of fiscal policy after the economic crisis in Romania. The paper aimed to analyze several topics related to taxation that are found in current debates in Romania, in the context of the need to establish a coherent legal framework compatible with sustainable economic growth. I considered pointing the moral aspects related to taxation, analysis of the tax-expenditure tandem and criticize the prevalence of the Keynesian approach to fiscal policy in Romania. From the research method point of view, the approach is a qualitative one, in a praxeological note based on economic argumentation. This paper is not intended to provide advice on fiscal policy, but to expose the necessary ideas for understanding its implications.

Fiscal planning of private electricity production projects

International Nuclear Information System (INIS)

Gauthier, R.

2002-01-01

Various fiscal considerations frequently encountered in the context of the planning of private electricity production projects were described. Two major themes were discussed: 1) the different jurisdictional vehicles that can be used during the planning of private electricity production projects and the associated fiscal considerations, and 2) the two main fiscal incentives of the Income Tax Act (Canada) which could impact on the financing and operation costs of such a project, namely the accelerated amortization and the possibility of deducting the costs associated to renewable energies and energy savings in Canada. This was a general presentation that did not go into specific details and did not represent a legal opinion. refs

Mizunami Underground Research Laboratory project. Plan for fiscal year 2017

International Nuclear Information System (INIS)

Ishibashi, Masayuki; Hama, Katsuhiro; Iwatsuki, Teruki; Matsui, Hiroya; Takeuchi, Ryuji; Ikeda, Koki; Mikake, Shinichiro; Iyatomi, Yosuke; Sasao, Eiji; Koide, Kaoru

2017-10-01

The Mizunami Underground Research Laboratory (MIU) Project is being pursued by the Japan Atomic Energy Agency (JAEA) to enhance the reliability of geological disposal technologies through investigations of the deep geological environment in the crystalline host rock (granite) at Mizunami, Gifu Prefecture, central Japan. On the occasion of the reform of the entire JAEA organization in 2014, JAEA identified three important issues on the geoscientific research program: 'Development of countermeasure technologies for reducing groundwater inflow', 'Development of modelling technologies for mass transport' and 'Development of drift backfilling technology', based on the latest results of the synthesizing research and development (R and D). The R and D on three remaining important issues has been carrying out on the MIU Project. This report summarizes the R and D activities planned for fiscal year 2017 on the basis of the MIU Master Plan updated in 2015 and Investigation Plan for the Third Medium to Long-term Research Phase. (author)

ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

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Vuta Mariana

2012-12-01

Full Text Available Fiscal ecology has become in recent years a very interesting subject in Romania and in the recent European context specialists are filling their agendas with points about the environmental policy and the environmental fiscal policy are top priorities. But is there the Romanian stat able to use environmental fiscal instruments in order to regulate economical agents behavior or is the state just using them as fiscal instruments with no environmental purpose? In a world that is constantly moving and is facing different problems, states are trying to find new ways to create budgetary resources in a crisis situation. What is Romania’s position? Environmental Romanian fiscal policy has to be though in the general economic context, being included in the general social and economical problems. Thus, the fiscal policy should aim at integrating into costs consumption and production externalities but his causes several effects hard to dimension. The Romanian fiscal system needs hard coercion measures and a total rethinking of the imposing system in order to become efficient. Therefore, only after 2000 we can state that Romania had real environmental taxes but how are often modified both as way of determination and imposing base, things that have generated lack of trust and even panic among the economic agents. In this context, the paper aims to underline the environmental fiscal policy characteristics applied in the European Union states and especially Romania, in order to surprise the role of the environmental taxes by comparison with other direct taxes, underlining at the same time the national fiscal policy modifications. Analyzed data has been coming from different sources. Thus, for international comparisons the European Union site has been used, the Eurostat, the Romanian Finance Ministry site. The research is mainly based upon a synthesis of the reached area in the special literature. The study continues a fundamental research using

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

Department of Defense Submit Search FY 2015 Fiscal Budget News Stories Dempsey Calls for Budget Increase increase its budget, the chairman of the Joint Chiefs of Staff said. Story James: Air Force Grapples with Congress to Fund Readiness The Air Force fiscal 2015 budget request is shrinking because of Congressional

Todays energy fiscal policy in France and in Europe. Energy fiscal policy: the projects

International Nuclear Information System (INIS)

Hanne, H.; David, L.

1999-01-01

The observatory of Energy from the French general direction of energy and raw materials (DGEMP) of the ministry of economy, finance and industry, has carried out a comparative study of the specific fiscal system relative to the energy products (electric power, natural gas, petroleum products, automotive fuels) in France and in the European Union. The first part of this paper presents a summary of this study. The second part of this paper concerns the use of the fiscal policy as a tool for the reduction of CO 2 and greenhouse gases emissions in order to respect the contractual agreements of the Kyoto conference. A taxation of the energy consumption of companies is considered in order to penalize the polluting companies, and to encourage the development of techniques and measures for the abatement of pollution. A rapid statement of the fiscal policies of other European countries in this domain is presented as comparison. Details concerning the application of energy taxes to French companies are discussed: existing taxes, targeting, establishment, rate, special cases. (J.S.)

Factores explicativos de la presión fISCAL municipal

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Bernerdino Benito

2010-12-01

Full Text Available En este trabajo realizamos un análisis explicativo de la presión fiscal municipal para los años 2001 a 2006, estudiando la influencia de la teoría de los partidos políticos y el cumplimiento de la teoría de la fortaleza política, según la cual los gobiernos fuertes (con mayoría absoluta no se ven condicionados por presiones de coaliciones o de grupos de interés, lo que les permite aplicar medidas de disciplina presupuestaria. Adicionalmente, intentamos relacionar la presión fiscal con una serie de variables socioeconómicas y demográficas de control, de acuerdo con la literatura existente. Los resultados empíricos obtenidos no nos permiten concluir que el signo político del gobierno influya en la presión fiscal del municipio. Sí obtenemos evidencia en cuanto a la fortaleza y el año electoral. Por lo que respecta a las variables socioeconómicas y geográficas, el nivel económico, la tasa de paro y la inmigración son significativas, mientras que no lo es el índice de actividad económica. Estas tres últimas se relacionan positivamente con el nivel de presión fiscal, mientras que el nivel económico lo hace negativamente. También son significativas la pertenencia a un determinado grupo de población, pero no lo son ni la población total ni la densidad de población. This paper evaluates the municipal fiscal burden (MFB for the years 2001-2006. We focus on two theories: the partisan politics and political strength. The former posits that left parties require higher taxes. According to the latter, strong governments are able to apply fiscal adjustments in that interest groups cannot press on these governments. In addition, we relate the MFB with some socioeconomic and demographic factors, in agreement with the extant literature. The empirical results do not indicate that the political orientation of the municipal government impacts the fiscal burden. However, evidence is found in relation with the strength of the municipal

Fiscal 1997 project on the R and D of industrial scientific technology under consignment form NEDO. Report on the results of the R and D of technologies to invent original high-functional materials (technical development of structure control materials / R and D of molecular harmonized materials); 1997 nendo sangyo kagaku gijutsu kenkyu kaihatsu jigyo Shin Energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku. Dokusoteki kokino zairyo sosei gijutsu no kenkyu kaihatsu (kozo seigyo zairyo gijutsu kaihatsu) bunshi kyocho zairyo no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

By establishing microtechnology using molecular-level bottoming-up (molecular harmonization) by imitating the system of living organism, the paper described the R and D of molecular harmonized materials aiming at developing high-functional/high-performance materials such as high-performance catalyst, photo-information functional materials and sensing materials. Under consignment from NEDO, Japan Chemical innovation Institute started the 5-year plan in fiscal 1997. Self-assembled molecular films, in which organic molecules are orderly arranged by self-assembly, aim at developing new memory/optical/sensing materials. Mesophase materials which are such materials as liquid crystal showing the intermediate state between solid and liquid, develop optical/photoconductive materials using precise molecular orientation controllability. Macroporous materials are such substances as zeolite having molecular size micro pores. The paper aims at establishment of synthesis techniques of them and development of high-performance catalyst, etc. using them. In the comprehensive investigational research, conducted was a survey of the trend overseas in addition to a study of subjects in question. Further, the supporting basic study was reconsigned to universities, etc. 57 refs., 62 figs., 17 tabs.

Some Stylized Facts on Non-Systematic Fiscal Policy in the Euro Area

OpenAIRE

Marcellino, Massimiliano

2002-01-01

We derive a set of stylized facts on the effects of non-systematic fiscal policy in the four largest countries of the Euro area, and discuss their implications for the fiscal policy coordination debate, for the effectiveness of fiscal shocks in stabilizing the economies, and for the interaction of fiscal and monetary policy. We find relevant differences across countries in the effects of non-systematic fiscal policy, and substantial uncertainty about the size of these effects, which casts dou...

Energy, fiscal balances and national sharing : research report

International Nuclear Information System (INIS)

Mansell, R.; Anderson, J.; Schlenker, R.; Calgary Univ., AB

2005-01-01

In recent years, the large fiscal surpluses of the Alberta government have attracted considerable attention. The economies of this major oil and gas producing region in Canada have expanded due to rising energy demand and high prices. The province accounts for nearly 75 per cent of Canada's oil and gas production, while its energy sector accounts for more than 50 per cent of the Alberta economy. Non-renewable resource revenue for the provincial government has increased along with gains in output and employment. There are some concerns that the strength in Alberta's fiscal position and in the economy may undermine Canada's fiscal equalization regime. Proposed solutions include federal policies that transfer more of Alberta's wealth to other regions. Alberta is concerned that a national fiscal, energy or environmental policy that transfers huge amounts of income out of the province would result in bankruptcies and a legacy of mistrust. There is also growing awareness in the province that it will be difficult to maintain a strong economy and that revenues will decline as reserves of conventional oil and gas are depleted. Presently, it is more challenging to develop unconventional energy supplies due to labour, environmental, technology and infrastructure constraints. This paper examined the record of fiscal redistribution across regions in Canada along with the future of Alberta's resource revenues in an effort to pursue informed discussion on these issues. The authors indicated that the province is already the largest net contributor to federal fiscal balances and redistribution to other regions. Alberta's net contributions are greater than what one would expect given accepted measures of fairness and the same standards applied to other regions. It was suggested that asking Albertans to make even larger net fiscal contributions to the benefit of other regions is not consistent with any standard of fairness. 12 refs., 3 tabs., 4 figs

Field test plan: Buried waste technologies, Fiscal Year 1995

International Nuclear Information System (INIS)

Heard, R.E.; Hyde, R.A.; Engleman, V.S.; Evans, J.D.; Jackson, T.W.

1995-06-01

The US Department of Energy, Office of Technology Development, supports the applied research, development, demonstration, testing, and evaluation of a suite of advanced technologies that, when integrated with commercially available baseline technologies, form a comprehensive remediation system for the effective and efficient remediation of buried waste. The Fiscal Year 1995 effort is to deploy and test multiple technologies from four functional areas of buried waste remediation: site characterization, waste characterization, retrieval, and treatment. This document is the basic operational planning document for the deployment and testing of the technologies that support the field testing in Fiscal Year 1995. Discussed in this document are the scope of the tests; purpose and objective of the tests; organization and responsibilities; contingency plans; sequence of activities; sampling and data collection; document control; analytical methods; data reduction, validation, and verification; quality assurance; equipment and instruments; facilities and utilities; health and safety; residuals management; and regulatory management

Does the Credible Fiscal Policy Support the Prices Stabilization?

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Kuncoro Haryo

2015-06-01

Full Text Available This paper aims at analyzing the co-movement between fiscal policy and monetary policy rules in the context of price stabilization. More specifically, we observe the potential impact of fiscal policy credibility on the price stabilization in the inflation targeting framework. Motivated by the fact that empirical studies concerning this aspect are still limited, we take the case of Indonesia over the period 2001-2013. Based on the quarterly data analysis, we found that the impact of credibility typically depends on characteristics of fiscal rules commitment. On one hand, the credibility of debt rule reduces the inflation rate. In contrast, the incredible deficit rule policy does not have any impact on the inflation rate and therefore does not support to inflation targeting. Given those results, we conclude that credibility matters in stabilizing price levels. Accordingly, those findings suggest tightening coordination between monetary and fiscal policy to maintain fiscal sustainability in accordance with price stabilization policy

Mongolia; Report on the Observance of Standards and Codes-Fiscal Transparency

OpenAIRE

International Monetary Fund

2001-01-01

This report provides an assessment of fiscal transparency practices in Mongolia against the requirements of the IMF Code of Good Practices on Fiscal Transparency. This paper analyzes the government's participation in the financial and nonfinancial sectors of the economy. Executive Directors appreciated the achievements, and stressed the need for improvements in the areas of fiscal transparency. They emphasized the need for addressing weaknesses of fiscal data, maintaining a legal framework fo...

Performance of the 0.3-meter transonic cryogenic tunnel with air, nitrogen, and sulfur hexafluoride media under closed loop automatic control

Science.gov (United States)

Balakrishna, S.; Kilgore, W. Allen

1995-01-01

The NASA Langley 0.3-m Transonic Cryogenic Tunnel was modified in 1994, to operate with any one of the three test gas media viz., air, cryogenic nitrogen gas, or sulfur hexafluoride gas. This document provides the initial test results with respect to the tunnel performance and tunnel control, as a part of the commissioning activities on the microcomputer based controller. The tunnel can provide precise and stable control of temperature to less than or equal to +/- 0.3 K in the range 80-320 K in cyro mode or 300-320 K in air/SF6 mode, pressure to +/- 0.01 psia in the range 15-88 psia and Mach number to +/- O.0015 in the range 0.150 to transonic Mach numbers up to 1.000. A new heat exchanger has been included in the tunnel circuit and is performing adequately. The tunnel airfoil testing benefits considerably by precise control of tunnel states and helps in generating high quality aerodynamic test data from the 0.3-m TCT.

Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania

Directory of Open Access Journals (Sweden)

MSc. Xhenet Syka

2013-12-01

Full Text Available In this paper we tried to analyze some aspects of fiscal policy in our country, without pretending to give our own sample. Fiscal policy is the use of government expenditures and taxes which affect economic activity. Determination of fiscal policy in a given year takes into account the time virtually the past (current socio-economic status and the implications for the future (fiscal sustainability. In general the cases dealt the role fiscal policy plays toward economic growth. The analysis many focused both in the theoretical treatment as well as the role that fiscal policy has played in our country, going even further in some suggestions for the future. The most important issue was addressed in the long-term fiscal policy view, fiscal sustainability. In the final everything is addressed to the role of fiscal policy on social issues. The role that fiscal policy should play in economic and social development has long been a controversial issue and is still different among economists. While a restrictive fiscal policy means increasing taxes and cut government spending. Fiscal policy may be expansionary or restrictive. An expansionary fiscal policy means a reduction of direct and indirect taxes and increased government expenditures. Choose between two types of fiscal policy is not an easy decision, both in terms of the current state of the economy, as well as political decisions.

Fiscal Decentralization and Delivery of Public Services: Evidence from Education Sector in Pakistan

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Rauf Abdur

2017-04-01

Full Text Available Fiscal Decentralization is the devolution of fiscal assignments to lower governments for high growth and better delivery of public services. The current study covering the period from 1972 to 2009 is an attempt to find out the impacts of fiscal decentralization on public services deliveries in Pakistan. Public services are proxy by Gross enrollment at primary school level while fiscal decentralization by fiscal transfer and expenditure sides of devolution. Using time series data, it is found that the individual impacts of fiscal transfer are although insignificant but still support the theoretical proposition regarding fiscal decentralization and public services relationship while delegation of expenditure responsibilities helps in improving the gross enrollment at primary school level. Furthermore the study evident that complete delegation of fiscal responsibilities to lower governments enhance enrollment ratio in Pakistan.

Regional environmental tax reform in a fiscal federalism setting

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M. CIASCHINI

2012-01-01

Full Text Available The increasing attention to climate changes have led national Governments to design environmental tax policies able to face environmental problems and their associated economic consequences as a negative change of GDP. The environmental taxation in particular is considered a powerful instrument of pollution control. More important, it provides public revenue that can be recycled both at State level and Local level in order to attain the reduction of greenhouse gas emissions and the regional double dividend. In this respect, we use a Computable General Equilibrium (CGE model with imperfect labour market, to assess the regional effects of an environmental fiscal reform designed with the aim of reducing the CO2 emissions in a fiscal federalism setting. In particular, we introduce a local green tax on commodities output with a progressive structure. The tax burden depends on the commodity polluting power and the tax revenue is collected by the Local Government. According to the fiscal federalism principles the Central Government reduces the transfers to the Local Government by the same amount of the tax revenue and compensates the transfer reduction with a cut in Households income tax. The application is done on a bi-regional Social Accounting Matrix for Italy and the results highlights the distributional effects of the reform on macroeconomic variables into the bi-regional income circular flow.

Towards Establishing Fiscal Legitimacy Through Settled Fiscal Principles in Global Health Financing.

Science.gov (United States)

Waris, Attiya; Latif, Laila Abdul

2015-12-01

Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the right to health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system.

PRINCIPLES AND PROCEDURES ON FISCAL

Directory of Open Access Journals (Sweden)

Morar Ioan Dan

2011-07-01

Full Text Available Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality

Causes of Fiscal Illusion: Lack of Information or Lack of Attention?

DEFF Research Database (Denmark)

Bækgaard, Martin; Serritzlew, Søren; Blom-Hansen, Jens

2016-01-01

the implications of fiscal illusions, whereas the question why fiscal illusions occur at all has received less attention. According to the standard argument, individuals base their opinion of policy proposals on a valuation of benefits and costs. We formalize the standard argument and show that it is a special......According to fiscal illusion theory, voters misperceive fiscal parameters because of incomplete information. The costs of public services are underestimated, implying that if voters had full information, their support for public services would drop. The literature has focused on testing...... case of the attention model of fiscal illusion. In this model, opinion depends on the saliency of attributes of the proposal. We show that the attention model can better explain fiscal illusion by deriving competing hypotheses, which are tested in a survey experiment. We conclude that the mechanism...

Effective Control Rights in Vertical R&D Collaboration

DEFF Research Database (Denmark)

Kloyer, Martin

2011-01-01

by allocating the so-called control rights to the supplier. These rights primarily regulate the assignment of the intellectual property rights, the control of the R&D process, and the marketing of the final products that are based on the delivered R&D results. To date, we do not have any empirical evidence......Because of increasing technological complexity of new products, the manufacturers of final products more often seek access to external sources of knowledge at the early, market-distant stages of innovation processes. However, they are confronted with a specifically high danger of moral hazard....... Traditional management instruments fail to control that danger mainly for two reasons. First, the supplier activities are not transparent. Second, market-distant R&D results are credence goods whose quality cannot be evaluated, not even ex post. It is the theory of incomplete contracts that solves the problem...

Understanding and Using Fiscal Data: A Guide for Part C State Staff

Science.gov (United States)

Greer, Maureen; Kilpatrick, Jamie; Nelson, Robin; Reid, Kellen

2014-01-01

This document provides an overview of the critical role of fiscal data in state Part C systems. This information is intended to help state Part C lead agency staff better understand strategic fiscal policy questions, the fiscal data elements needed to address those questions, and the benefits of using these data. Fiscal data provide powerful…

The fiscal framework and urban infrastructure finance in China

OpenAIRE

Ming Su; Quanhou Zhao

2006-01-01

China has experienced more than 25 years of extraordinary economic growth. Underlying this growth has been a decentralized fiscal system, in which provinces and large cities are given the freedom to make infrastructure investments to stimulate local development, and are allowed to retain a large part of the fiscal revenues that are generated from economic activity. Although successful as a growth strategy, this policy created two problems for national fiscal management. First, it significantl...

Study of rNIS as a reporter gene monitoring rBMSC transplanted to rat myocardium

International Nuclear Information System (INIS)

Hu Shou; Lan Xiaoli; Cao Wei; Cao Guoxiang; Zhang Guopeng; Zhang Binqing; Wu Tao; Chang Wei; Zhang Yongxue

2010-01-01

Objective: To investigate the feasibility of rat sodium/iodide symporter (rNIS) as a reporter gene monitoring rat bone marrow mesenchymal cells (rBMSC) transplanted to rat myocardium in vivo. Methods: Recombinated adenovirus vector was constructed by rNIS/enhanced green fluorescence protein (EGFP) (Ad-rNIS/EGFP). rBMSC transfected by Ad-rNIS/EGFP were studied using fluorescence microscope. Fifteen rats were transplanted with rBMSC and randomly divided into three groups: rNIS group (with rNIS transfection), blocked group (with rNIS transfection) by oral intake of perchloric sodium before planar imaging (GE Millennium MPR SPECT), and control group (without rNIS transfection). All rats underwent 99 Tc m -pertechnetate planar imaging. The biological distribution of 99 Tc m -pertechnetate was studied. The expressions of rNIS gene and protein in myocardium were measured by real time polymerase chain reaction (PCR) and western blot, respectively. The expressions of CD 29 , CD 44 , CD 90 , CD 11 b, CD 34 and CD 45 were measured by immunohistochemistry. Results: rBMSC transfected by Ad-rNIS/EGFP showed EGFP expression under fluorescence microscope. The transplanted rat myocardium could be visualized on 99 Tc m -pertechnetate planar imaging in rNIS group. The relative uptake ratio (R heart /R hmb , RUR) was 6.7 ±0.4. RUR in control group (3.0 ±0.2) was lower than that in rNIS group (t =2.78, P=0.03). The percentage injection dose per gram of tissue (% ID/g) of the transplanted myocardium was 60.2 ± 20.8 in rNIS group, which was higher than that (2.5 ± 0.4) % ID/g of control group ( t = 7.13, P 29 , CD 44 and CD 90 were positive, CD 45 and CD 45 negative CD 11 b mildly positive in the myocardium transplanted with infective rBMSC. Conclusion: rNIS can efficiently monitor rBMSC transplanted to rat myocardium. (authors)

Fiscal 1998 research report on the R and D on produce process technology of eco-tailored tribo-materials/R and D on produce process technology of nano structure materials; Eco tailored tribo material sosei process gijutsu no kenkyu kaihatsu / nano metoru oda de seigyosareta material sosei process gijutsu no kenkyu kaihatsu 1998 nendo seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

In the R and D on produce process technology of nano structure materials, for reduction of friction and abrasion due to severe use conditions of automobile piston rings and valves, development of optimized produce process technology of eco-tailored tribo-materials with nano structures is in promotion by applying complex ion processing technology possible to control nano structures. In fiscal 1998, study was made on comparison of various ion processes and formation of nano structure single-phase films, and formation of Ti-Si system films was attempted as one of candidates of nano structure films. Problem points of existing test equipment as evaluation equipment of friction and abrasion for cams, shims and piston rings were arranged, and improvement and development of such equipment were considered. In the development of tribology evaluation technology, study was made on the sliding condition, environment and situation of a test equipment possible to simulate sliding of cams and shims, and the applicability of such equipment was also evaluated. (NEDO)

FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

Directory of Open Access Journals (Sweden)

Ionel MĂNDESCU

2013-06-01

Full Text Available Main tool for macroeconomic management - fiscal policy consists in establishing the levels of taxation and spending in order to influence macroeconomic performance. Fiscal policy, promoted by the government authorities of any contemporary state, is directed usually to achieving microeconomic and macroeconomic goals deriving from the roles the state must fulfill in the economy, respectively the allocative role, distributive, regulatory and the stabilizer role. Governmental authorities, through the production and supply of public goods that are financed at the expense of taxes or duties, or on the public debt, affect both individuals’ utility functions and production functions of economic agents in the private sector. At the macroeconomic level, fiscal policy decisions of governmental authorities relating to either public spending or taxation can be directed towards the stimulation of development. Fiscality is a business cost in investment, where the decisions are taken by representatives of the business environment.

Fiscal Performance and U.S. International Influence

Science.gov (United States)

2013-01-01

to “burn readiness.” See U.S. Department of Defense (DoD), News Briefing by Under Secretary of Defense Hale and Lt. General Ramsay on the Fiscal Year... Gordon Brown called efforts to control government debt “prudence with a purpose,” the purpose being to have sufficient ammunition to fight crises or...phenomenon even has a catchy name: the G-zero world, a phrase coined by Ian Bremmer and David Gordon .15 This is a play on the G-8 or G-20, groups of

VarR controls colonization and virulence in the marine macroalgal pathogen Nautella italica R11

Directory of Open Access Journals (Sweden)

Melissa eGardiner

2015-10-01

Full Text Available There is increasing evidence to suggest that macroalgae (seaweeds are susceptible to infectious disease. However, to date, little is known about the mechanisms that facilitate the colonization and virulence of microbial seaweed pathogens. One well-described example of a seaweed disease is the bleaching of the red alga Delisea pulchra, which can be caused by the bacterium Nautella italica R11, a member of the Roseobacter clade. This pathogen contains a unique luxR-type gene, varR, which we hypothesize controls its colonization and virulence. We show here that a varR knock-out strain is deficient in its ability to cause disease in D. pulchra and is defective in biofilm formation and attachment to a common algal polysaccharide. Moreover complementation of the varR gene in trans can restore these functions to the wild type levels. Proteomic analysis of bacterial cells in planktonic and biofilm growth highlight the potential importance of nitrogen scavenging, mobilization of energy reserves, and stress resistance in the biofilm lifestyle of N. italica R11. Moreover, we show that VarR regulates the expression of a specific subset of biofilm-associated proteins. Taken together these data suggest that VarR controls colonization and persistence of N. italica R11 on the surface of a macroalgal host and that it is an important regulator of virulence.

Report on fiscal 1998 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (R and D on carbon-based high function material); 1998 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Tansokei kokino zairyo gijutsu no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

Results of R and D for the initial year were compiled concerning the frontier carbon technology R and D project started in fiscal 1998. In the material formation and evaluation studies of SAW (surface acoustic wave) elements, an AlN (aluminum nitride) film and a diamond/Si film were successfully formed by a nitrogen radical assisted pulsed laser vapor deposition method and a reactive DC magnetron sputtering method. Also performed were the simulation analysis of diamond SAW element characteristics and the evaluation studies of the SAW elements. In the development of the film forming and evaluation technologies of ultra thin carbon-based protective film, carbon-based thin films were developed using an ECR (electron-cyclotron resonance) sputtering method. In the development of evaluation technology for the abrasion performance of ultra thin carbon-based protective films, examination and experiment were carried out for the evaluation device and method capable of simulating abrasion performance in an HDD (hard disk drive). In the development of a high performance display device using a carbon nano tube cold cathode electron source, the evaluation of electron emission characteristics was conducted, as was the manufacturing of a RGB surface light source. (NEDO)

FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

OpenAIRE

Lidia Daniela I. Roman

2008-01-01

The Romania`s adhesion to the European Union involves multiple transformations with a direct impact upon many fields, such as law`s field, especially economic, fiscal laws. Taxation system should be both efficient and equitableone of the important problem is sovereignty of state became member of one regional organization, his fiscal sovereignty, state’s atributes in this field. Who can decide fiscal policy, direct taxes or taxes upon consumption? Is it attended by this adhesion to the soverei...

Primary Healthcare Spending : Striving for Equity under Fiscal ...

International Development Research Centre (IDRC) Digital Library (Canada)

Primary Healthcare Spending : Striving for Equity under Fiscal Federalism. Couverture du livre Primary Healthcare Spending: Striving for Equity under Fiscal Federalism. Auteur(s) : Okore Apia Okorafor. Maison(s) d'édition : UCT Press, CRDI. 1 avril 2010. ISBN : 9781919895215. 200 pages. e-ISBN : 9781552504895.

Monetary union without fiscal coordination may discipline policymakers

NARCIS (Netherlands)

Beetsma, R.M.W.J.; Bovenberg, A.L.

1995-01-01

We show that, with benevolent policymakers and fiscal leadership, monetary unification reduces inflation, taxes and public spending. These disciplining effects of a monetary union, which rise with the number of fiscal players in the union, are likely to raise welfare. Joining an optimally designed

Fiscal Year 2015 Budget

Data.gov (United States)

Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 Council-approved operating budget for Montgomery County. The dataset does not include revenues and detailed agency budget...

Observations on the U.S. Agency for International Development's Fiscal Year 1999 Performance Report and Fiscal Years 2000 and 2001 Performance Plans

National Research Council Canada - National Science Library

2000-01-01

As you requested, we have reviewed the 24 Chief Financial Officers (CFO) Act agencies' fiscal year 1999 performance reports and fiscal year 2001 performance plans required by the Government Performance and Results Act of 1993 (GPRA...

21 CFR 1302.03 - Symbol required; exceptions.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Symbol required; exceptions. 1302.03 Section 1302... REQUIREMENTS FOR CONTROLLED SUBSTANCES § 1302.03 Symbol required; exceptions. (a) Each commercial container of... § 1308.31 of this chapter) shall have printed on the label the symbol designating the schedule in which...

Fiscal 1992 R and D project for next generation infrastructure technology. Report on results of R and D on silicon-based polymeric material; 1992 nendo keisokei kobunshi zairyo no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

R and D was conducted with the purpose of establishing fundamental technologies for molecular design, synthesis, material formation and evaluation method concerning silicon-based polymer. with the fiscal 1992 results summarized. In the studies on synthesis technology of electrically conductive silicon-based polymeric materials, silicon-based compounds were synthesized including in particular -Si-Si- bond and carbon multiple bond like -C-C-, with acquisition/analysis of material data started. In the studies on new silicon-based polymeric materials capable of circuit plotting, syntheses were performed for network polysilanes through the disproportionation reaction of alkoxydisilanes. In the studies on new silicon-based polymeric materials having a light emitting function, evaluation of oxidation-reduction potential and search for synthesizing conditions were performed for halosilanes and hydrosilanes. In the studies on silicon-based photoelectric conversion materials, molecular design progressed using a crystal orbital method. Furthermore, researches were implemented on such subjects as silicon-based polymeric materials having a sea-island structure, interpenetrating polymer network forming technologies, and composite structural materials composed of organic metallic complex and silicon-based polymers. (NEDO)

NASA's Morphing Project Research Summaries in Fiscal Year 2002

Science.gov (United States)

McGowan, Anna-Maria R.; Waszak, Martin R.

2005-01-01

The Morphing Project at the National Aeronautics and Space Agency s (NASA) Langley Research Center (LaRC) is part of the Breakthrough Vehicle Technologies Project, Vehicle Systems Program that conducts fundamental research on advanced technologies for future flight vehicles. The objectives of the Morphing Project are to develop and assess the advanced technologies and integrated component concepts to enable efficient, multi-point adaptability of flight vehicles; primarily through the application of adaptive structures and adaptive flow control to substantially alter vehicle performance characteristics. This document is a compilation of research summaries and other information on the project for fiscal year 2002. The focus is to provide a brief overview of the project content, technical results and lessons learned. At the time of publication, the Vehicle Systems Program (which includes the Morphing Project) is undergoing a program re-planning and reorganization. Accordingly, the programmatic descriptions of this document pertain only to the program as of fiscal year 2002.

Planificación fiscal internacional: planificación fiscal agresiva y medidas para combatirla

OpenAIRE

Martínez Díaz, Lara

2017-01-01

Es una realidad que muchas de las grandes multinacionales llevan a cabo estrategias de planificación fiscal de carácter abusivo que ni las propuestas de la OCDE ni de la UE son capaces de frenar, por ello, el objeto de este trabajo es plasmar, partiendo de la definición de planificación fiscal, cuáles son las prácticas más extendidas entre las empresas y cómo las políticas económicas intentan acabar con ellas. Departamento de Economía Aplicada Grado en Administración y Dirección de Empr...

Budgetary Structure as a Determinant in Measuring Fiscal Transparency

Directory of Open Access Journals (Sweden)

Benito Furtado Mota

2017-08-01

Full Text Available National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraíba reports were analyzed, with a view to identifying the  Active Fiscal Transparency Index in Paraíba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data  with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure  reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA Individual Income Per Capita and Spending on Human Resources indicate a positive relation.   As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraíba’s municipalities.

Fiscal and monetary policies in complex evolving economies

NARCIS (Netherlands)

Dosi, G.; Fagiolo, G.; Napoletano, M.; Roventini, A.; Treibich, T.G.

2014-01-01

In this paper we explore the effects of alternative combinations of fiscal and monetary policies under different income distribution regimes. In particular, we aim at evaluating fiscal rules in economies subject to banking crises and deep recessions. We do so using an agent-based model populated by

Energy and water development appropriations for Fiscal year 1986. Part 2. Hearings before a Subcommittee of the Committee on Appropriations, United States Senate, Ninety-Ninth Congress, First Session on H.R. 2959

International Nuclear Information System (INIS)

Anon.

1985-01-01

Part 2 of the hearing record covers testimony on H.R. 2959 by representatives of DOE and selected agencies within the department. The volume opens with an overview of DOE-sponsored water programs and budget justifications by Energy Secretary Herrington and supporting witnesses. Witnesses on subsequent days defended the budgets of the radioactive waste management programs, the Federal Energy Regulatory Commission, the Nuclear Regulatory Commission, the five federal power marketing administrations, the solar and renewable programs, the Office of Energy Research, and the atomic energy defense activities. Witnesses described research and development programs and responded to the questions of committee members concerning the fiscal year 1986 budget for DOE

Principles of taxation as a means of implementing fiscal function of the tax

Directory of Open Access Journals (Sweden)

К. О. Гетьман

2015-05-01

Full Text Available Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation, including in taxation, conducted before, even in terms of staging did not address the question of the principles of taxation. This approach did not promote cohesion of financial system, for a certain time did not allow to systematize financial legislation, part of which is tax legislation. The need for more detailed and comprehensive definition of common fundamental principles of development of financial systems and legal forms of action and ways to ensure the unity of the financial system relevant institutions and associations finance and financial law on these principles can be established only through comprehensive research system of taxation principles as a means of implementing fiscal function of the tax. Recent research and publications analysis. until today, the analysis of legal principles of taxation fixing occurred only in individual scientific articles and books devoted to the study of common problems of tax law. In this area next scientists showed their interests: A. V. Bryzgalin, L. K. Voronov, A. N.Gorbunov, N. V.Karasev, A. M. Kozyrina, M. P.Kucheryavenko, P. S.Patsurkivskoho, S. G.Pepeliaev, M. I.Piskotina, G. P.Tolstopyatenko, N. I. Himichevoyi, D. G.Chernika and others, which considered very general questions of legal regulation of taxes and fees, certain aspects of the content and classification principles of tax law. In the study of major problems dissertation widely used for foreign scientists E. Bradley, R. Dernberha, M. Janis, R. Kay, J. Stiglitz. Paper objective. The goal is to deepen scientific knowledge of the legal nature of the principles of taxation as a means of implementing fiscal functions of tax by developing a holistic and comprehensive scientific understanding

RCRA and operational monitoring (ROM): Multi-year program plan and fiscal year 96 work plan. WBS 1.5.3, Revision 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

The RCRA & Operational Monitoring (ROM) Program Office manages the Hanford Site direct funded Resource Conservation and Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.01.05.03. The ROM Program Office is included in Hanford Technical Services, a part of Projects & Site Services of Westinghouse Hanford Company (WHC). The 1996 Multi-Year Program Plan (MYPP) includes the Fiscal Year Work Plan (FYWP). The Multi-Year Program Plan takes its direction from the Westinghouse Planning Baseline Integration Organization. The MYPP provides both the near term, enhanced details and the long term, projected details for the Program Office to use as baseline Cost, Scope and Schedule. Change Control administered during the fiscal year is against the baseline provided by near term details of this document. The MYPP process has been developed by WHC to meet its internal planning and integration needs and complies with the requirements of the US Department of Energy, Richland Operations Office (RL) Long Range Planning Process Directive (RLID 5000.2). Westinghouse Hanford Company (WHC) has developed the multi-year planning process for programs to establish the technical, schedule and cost baselines for program and support activities under WHC`s scope of responsibility. The baseline information is developed by both WHC indirect funded support services organization, and direct funded programs in WHC. WHC Planning and Integration utilizes the information presented in the program specific MYPP and the Program Master Baseline Schedule (PMBS) to develop the Site-Wide Integrated Schedule.

RCRA and operational monitoring (ROM): Multi-year program plan and fiscal year 96 work plan. WBS 1.5.3, Revision 1

International Nuclear Information System (INIS)

1995-09-01

The RCRA ampersand Operational Monitoring (ROM) Program Office manages the Hanford Site direct funded Resource Conservation and Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.01.05.03. The ROM Program Office is included in Hanford Technical Services, a part of Projects ampersand Site Services of Westinghouse Hanford Company (WHC). The 1996 Multi-Year Program Plan (MYPP) includes the Fiscal Year Work Plan (FYWP). The Multi-Year Program Plan takes its direction from the Westinghouse Planning Baseline Integration Organization. The MYPP provides both the near term, enhanced details and the long term, projected details for the Program Office to use as baseline Cost, Scope and Schedule. Change Control administered during the fiscal year is against the baseline provided by near term details of this document. The MYPP process has been developed by WHC to meet its internal planning and integration needs and complies with the requirements of the US Department of Energy, Richland Operations Office (RL) Long Range Planning Process Directive (RLID 5000.2). Westinghouse Hanford Company (WHC) has developed the multi-year planning process for programs to establish the technical, schedule and cost baselines for program and support activities under WHC's scope of responsibility. The baseline information is developed by both WHC indirect funded support services organization, and direct funded programs in WHC. WHC Planning and Integration utilizes the information presented in the program specific MYPP and the Program Master Baseline Schedule (PMBS) to develop the Site-Wide Integrated Schedule

The Credibility of Fiscal Rules Policy and Business Cycle Volatility

Directory of Open Access Journals (Sweden)

Kuncoro Haryo

2016-06-01

Full Text Available The aim of this paper is two-fold; first, it studies the impact of the credibility of fiscal rule policy on the stability of output growth; second, it compares the effectiveness of fiscal rule policy to discretionary and automatic stabilizer fiscal policies to address the fluctuation of output growth. Employing quarterly data over the period 2001-2013 in the case of Indonesia, we obtain that the credible debt rule leads to a decrease in the volatility of output growth while the non-credible deficit rule does not have any effect. Both unsystematic and systematic components of discretionary fiscal policy have a stabilizing function. Interestingly, the automatic stabilization tends to induce the volatility of output growth. Given those results, we infer that government spending is not a good automatic stabilizer. It seems that the lower ratio of government expenditure to GDP along with improving credibility of deficit rule policy has a smoother effect on the economy. Therefore, they implicitly support expenditure cuts when implementing fiscal adjustment with the purpose of reaching fiscal sustainability in the short-run and a stable economic growth in the long-run.

JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

Directory of Open Access Journals (Sweden)

DRAGOS (COMAN DORICA

2015-08-01

Full Text Available The purpose of this paper is the study of the juridical and fiscal aspects regarding the restructuring of the economical entities. Based on analyzing of the different materials on legislative advancements at national level and on European directives, rules and recommendations and other reference works, this study accomplished a synthesis of the main juridical aspects regarding the economical restructuring in Romania and in the European Union. The study emphasizes the importance of the knowledge of the fiscal aspects in order to draft a fiscal strategy ,which needs to be developed prior to any formal offers or detailed studying of the target company, and which reveals the characteristics, the stages and the effects of the fusion operation of an economic entity. The results of the study points out the main juridical and fiscal aspects regarding the restructuring of the trading companies, as well as the main components of a fusion operation.

Fiscal reaction under endogenous structural changes in Brazil

Directory of Open Access Journals (Sweden)

Andrei G. Simonassi

2014-01-01

Full Text Available Regarding the importance of fiscal policy in smoothing the impact of shocks such as the international financial and economic crises, the paper analyzes the sustainability of the Brazilian fiscal policy by taking into consideration the possibility of multiple endogenous structural breaks on the coefficients of government reaction function. From monthly data in the period 1991–2008, tests on the reliable estimates dictate the occurrence of structural change in May 1994, and another in February 2003. There has been a situation of fiscal solvency in Brazil, but only from May 1994 the hitherto innocuous actions of government to formulate policies on public debt turn out to be significant, as it rose twofold after February 2003. This reinforces the existence of a more flexible alternative to implement strategic policy in Brazil, if an eventual alternative for increasing public spending is a way of hindering the effects of international financial crises without compromising the fiscal targets.

New jurisdiction of the European Court of Justice in resolving monetary and fiscal disputes

Directory of Open Access Journals (Sweden)

Dimitrijević Marko

2016-01-01

Full Text Available The global financial crisis has caused the need for a stronger positioning of the European Court of Justice in the new model of economic governance in the European Union. The Jurisdiction of the European Court of Justice contributes in creating the optimal legal control mechanism of budget spending in the European monetary law and ensure maintenance of euro-zone fiscal framework. The role of the European Court of Justice in the EMU in earlier periods was secondary, but in times of crisis, it points to the growing need of Jurisdiction's extending in the field of monetary relations between member states and respect of convergence rules. Court's Jurisdiction in resolving of monetary and fiscal disputes is increasingly implemented in determining the legal nature of international agreements, whose ratio is economic stability, where the Judgments regarding complementarities of these legal documents with primary law provisions have the crucial impact on the future direction of national fiscal policies coordination. Although, the Court's Jurisdiction in this area is still underdeveloped and Judgments are often conditioned by pragmatism reasons, by development of credible macroeconomic dialogue between Court of Justice, European Central Bank and European Court of Auditors may establish conditions for fullfiling legal gaps in the performance of monetary and fiscal Jurisdiction of the Court.

Animal intrusion status report for fiscal year 1990

International Nuclear Information System (INIS)

Landeen, D.S.

1991-03-01

The Protective Barrier and Warning Marker System Development Plan identified tasks that need to be completed to design a final protective barrier to implement in-place disposal of radioactive waste. This report summarizes the animal intrusion work conducted by Westinghouse Hanford Company in fiscal year 1990 regarding small mammals and water infiltration. An animal intrusion lysimeter facility was constructed and installed in fiscal year 1988. The facility consists of two outer boxes buried at grade that serve as receptacles for six animal intrusion lysimeters. Small burrowing mammals common to the Hanford Site environs are introduced over a 3- to 4-month period. Supplemental precipitation is added to three of the lysimeters with a rainulator at a rate equivalent to a 100-year storm. Soil moisture samples are taken before and after each test, and soil moisture measurements are also taken with a hydroprobe during the test period. During fiscal year 1990, tests three and four were completed and test five was initiated. Results of test three (summer treatment), which used Townsend ground squirrels and pocket gophers, indicated that the additional 1.5 inches of precipitation that was added with the rainulator was lost during this test. The plots that did not receive any additional precipitation all lost water (5 to 6 percent). Results from test four (winter treatment), which used pocket gophers and pocket mice, indicated that all of the lysimeters except one gained water. The two control lysimeters (rainulator plots and nonrainulator lysimeters with no animals) gained more water than their corresponding animal burrow lysimeters. 4 refs., 9 figs., 3 tabs

CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

Directory of Open Access Journals (Sweden)

MARIA VASILESCU

2010-03-01

Full Text Available The recent financial crisis and all unusual monetary and fiscal policy reactions have stressed the importance to be given to understand macroeconomic consequences of policy interventions and their interactions. This profound crisis has led to both nonstandard policy actions of various authorities around the globe, but it has also revealed limitations of traditional modeling tools to guide policymakers’ actions until nowadays. The delicate state of governments’ accounts in many countries is a consequence of the strong fiscal policy reactions, giving rise to risks of a potential fiscal crisis. Issues regarding monetary and fiscal policy decisions interactions are, therefore, the key element for successful exit strategies from the crisis.

Fiscal 1998 R and D report on human feeling measurement application technology. Pt. 1. Outline; 1998 nendo ningen kankaku keisoku oyo gijutsu no kenkyu kaihatsu itaku kenkyu seika hokokusho. 1. Gaiyohen

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report outlines the fiscal 1998 R and D result on human feeling measurement application technology. For development of assessment technology of the impact of work fatigue on human feeling (human feeling index), and assessment technology of the adaptability and affinity between human being and environment or product (environment and product adaptability index), data storage and evaluation by measuring experiment of human feeling, and modification of every index toward the final index based on the above data were carried out. Further case studies were carried out to reflect the above both indices to design of living products or residence and office environments, and new data were also collected. The database model for using previously collected human feeling data effectively, and the sweating manikin for estimating human thermal feeling reasonably were developed. In addition, the human feeling measurement manual was prepared to diffuse these technologies. The R and D system is also described. (NEDO)

The 0.3-kb fragment containing the R-U5-5'leader sequence of Friend murine leukemia virus influences the level of protein expression from spliced mRNA.

Science.gov (United States)

Choo, Yeng Cheng; Seki, Yohei; Machinaga, Akihito; Ogita, Nobuo; Takase-Yoden, Sayaka

2013-04-19

A neuropathogenic variant of Friend murine leukemia virus (Fr-MLV) clone A8 induces spongiform neurodegeneration when infected into neonatal rats. Studies with chimeras constructed from the A8 virus and the non-neuropathogenic Fr-MLV clone 57 identified a 0.3-kb KpnI-AatII fragment containing a R-U5-5'leader sequence as an important determinant for inducing spongiosis, in addition to the env gene of A8 as the primary determinant. This 0.3-kb fragment contains a 17-nucleotide difference between the A8 and 57 sequences. We previously showed that the 0.3-kb fragment influences expression levels of Env protein in both cultured cells and rat brain, but the corresponding molecular mechanisms are not well understood. Studies with expression vectors constructed from the full-length proviral genome of Fr-MLV that incorporated the luciferase (luc) gene instead of the env gene found that the vector containing the A8-0.3-kb fragment yielded a larger amount of spliced luc-mRNA and showed higher expression of luciferase when compared to the vector containing the 57-0.3-kb fragment. The amount of total transcripts from the vectors, the poly (A) tail length of their mRNAs, and the nuclear-cytoplasm distribution of luc-mRNA in transfected cells were also evaluated. The 0.3-kb fragment did not influence transcription efficiency, mRNA polyadenylation or nuclear export of luc-mRNA. Mutational analyses were carried out to determine the importance of nucleotides that differ between the A8 and 57 sequences within the 0.3-kb fragment. In particular, seven nucleotides upstream of the 5'splice site (5'ss) were found to be important in regulating the level of protein expression from spliced messages. Interestingly, these nucleotides reside within the stem-loop structure that has been speculated to limit the recognition of 5'ss. The 0.3-kb fragment containing the R-U5-5'leader sequence of Fr-MLV influences the level of protein expression from the spliced-mRNA by regulating the splicing

A comparative study of Ro 03-8799: racemic mixture and enantiomers

International Nuclear Information System (INIS)

Newman, H.F.V.; Bleehen, N.M.; Workman, P.; Dunphy, E.P.; Dische, S.; Saunders, M.I.; Des Rochers, C.; Lenox-Smith, I.; Smithen, C.E.

1986-01-01

The maximum single dose of the 2-nitroimidazole hypoxic cell radiosensitiser Ro 03-8799 is limited to 1 g/m 2 by the occurrence of a well characterised acute syndrome of sweating, nausea and mental changes. In an attempt to increase the tolerable dose, the clinical toxicity of the racemic mixture was compared with that of the R- and S-enantiomers of Ro 03-8799. Twelve patients received escalating alternate doses of racemic mixture and R- or S-enantiomer, the dose levels being 0.25 g/m 2 , 0.5 g/m 2 , 0.75 g/m 2 and 1.0 g/m 2 . Careful monitoring of the acute syndrome failed to demonstrate any consistent differences between racemic mixture and either enantiomer. This would suggest that the toxicity is not mediated via any specific central nervous system receptor. It is concluded that separation of Ro 03-8799 into its enantiomers will not enable a clinically useful increase in dosage. (author)

Is That Fiscal Convergence Provides Business Cycles Synchronization

OpenAIRE

Alimi, Nabil; Garbaa, Radhouan

2014-01-01

Using a panel of annual data for 29 ODCE countries over the period 1996 2010, we empirically examine if fiscal convergence make business cycles more closely linked. The results suggest that a reduction in fiscal divergence tend to raise the business cycle correlation between a pair of ODCE countries.

42 CFR 433.32 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

42 CFR 457.226 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

Report on fiscal 1999 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (development of high function control system for power generation); 1999 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Hatsuden'yo kokino kanri system kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

Fiscal 1999 results were compiled in the R and D project on frontier carbon technology. In the development of substance original production technology, thermal spraying technology was developed suitable for thick film forming, with a plan further aimed at developing carbon-based materials characterized by corrosion resistance at high temperatures of 650 degrees C or higher. This year, for the purpose of making uniform sprayed coating of non-conductive material, a cylindrical electrode type rail gun thermal spraying equipment was developed having a high speed large flow rate material powder mechanism. In addition, a powder injection mechanism was realized having a high reproducibility at a capacity of 2,000 {mu} F and a gas pressure of 9 atmospheres in argon gas injection. In the original production process technology for mechanically high functional materials, composition gradient film forming techniques for high temperature corrosion resistant materials were performed, as was research for large area film forming technology. In the research for composition gradient film forming techniques, the operation test of the high speed large flow rate material powder injection mechanism was carried out, for example, as was the examination of ion spattering forming conditions. In the R and D on large area diamond deposition technology, a performance test was carried out for a large area film forming device. (NEDO)

Budget estimates: Fiscal years, 1990--1991

International Nuclear Information System (INIS)

1989-01-01

The budget estimates for the NRC for fiscal year 1990 provide for obligations of $475,000,000, to be funded in total by two new appropriations---one is NRC's Salaries and Expenses appropriation for $472,100,000 and the other is NRC's Office of the Inspector General appropriation of $2,900,000. Of the funds appropriated to the NRC's Salaries and Expenses, $23,195,000 shall be derived from the Nuclear Waste Fund. The sum appropriated to the NRC's Salaries and Expenses shall be reduced by the amount of revenues received during fiscal year 1990 from licensing fees, inspection services, other services and collections, and from the Nuclear Waste Fund, excluding those moneys received for the cooperative nuclear safety research program, services rendered to foreign governments and international organizations, and the material and information access authorization programs, so as to result in a final fiscal year 1990 appropriation estimated at not more than $292,155,000

QUANTITATIVE EVALUATION OF TAXPAYERS’ BEHAVIOUR OF FISCAL NON-COMPLIANCE MANIFESTED BY TAX EVASION

Directory of Open Access Journals (Sweden)

Elena PĂDUREAN, PhD

2012-09-01

Full Text Available The existence, operation and perspectives of economic-social development of a country are linked to its fiscal system, to its performance and to the fiscal culture of the taxpayers, which formed during the fiscal history of that state. The current state of a contemporary state depends on the history of its fiscal system, on the way in which it has been conceived, on the way it has been adapted to the progressive stages of state development and to the way in which it managed to induce, beyond the feeling of constraint, the fiscal education of the taxpayers supporting the feeling of an efficient utilisation of the levied contributions. In this paper we are trying to make a quantitative evaluation of the Romanian fiscal system in terms of taxpayer‟s behaviour of fiscal non-compliance manifested by tax evasion.

Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

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Larisa Preda

2007-05-01

Full Text Available This paper presents a study about fiscal policy applied in economic development. Correlations between macroeconomics and fiscal indicators signify the first steep in our analysis. Next step is a new model proposal for the fiscal and budgetary choices. This model is applied on the date of the Romanian case.

The Growth and Stabilization Properties of Fiscal Policy in Malaysia

OpenAIRE

Sohrab Rafiq

2013-01-01

This paper examines the size of the fiscal multiplier values generated in Malaysia. The results show that a government spending shock leads to broad positive economic effects. Although, the effectiveness of fiscal policy alters across macroeconomic states. The estimates show that since the Asian financial crisis the medium- and long-run effect of fiscal policy spending has declined. Some of this is down to greater credit availability and less investment spending.

FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

Directory of Open Access Journals (Sweden)

Lazar Paula

2012-12-01

Full Text Available The European Economic Community treaty defines indirect taxation common rules taking into consideration their impact upon free merchandise’s circulation and upon international commercial exchanges. Once the Roma treaty has been signed (1957 the established scope was creating a common market. But, how is it possible to create a common market without any monetary and fiscal instruments? Thus, these instruments have had to be created in order to achieve such an objective. If from the monetary point of view introducing euro as a common currency was a big step ahead, from the fiscal point of view things haven’t evolved in such an easy manner. Fiscal objectives are achieved only if the national market is running normally and correctly. Indirect taxation is harmonized base upon article 113 from the European Union Treaty, while regarding direct taxation legal recommendations and regulations approval we can’t talk about harmonization but about fiscal competition. We are stating this because there are 27 states in the European Union and each one is sustaining its own direct taxation system. Furthermore, the taxation system (fiscal system is influencing member states economical performances through economies, investments and human capital formation by affecting the revenue’s distribution, research and development expenses level and type and by fiscal competition – an effect more and more profound. In this context we aim at analyzing the way fiscal competition had had a positive impact upon attracting foreign direct investments in Romania and Poland. We also aim at underlining positive and negative points for fiscal competition taking into consideration that not only a decrease in micro or macro-economic fiscal burden will have a positive impact upon investments in-flows and there are other factors to be taken into consideration, like: infrastructure, labor expenses

La política fiscal en el modelo de sustitución de importaciones Fiscal policy in the import substitution model

Directory of Open Access Journals (Sweden)

Giraldo Giraldo César

1996-12-01

Full Text Available El modelo de sustitución de importaciones, el manejo de las finanzas públicas, que buscaba redistribuir el ingreso y fomentar la producción nacional, contribuyó al proceso de industrialización y modernización de América Latina. Las funciones fiscales se alejaron de su orientación inicial porque cambiaron las condiciones económicas que dieron origen al modelo, y porque los controles impuestos para racionalizar el manejo de las divisas y fomentar la producción se convirtieron en privilegios que promovían una economía rentista que desestimuló una inversión productiva, generó una alta concentración del ingreso y limitó la expansión del mercado interno.In the import substitution model the management of public finance, which attempts to redistribute in comeand promote national production, contributed to the process of industrialization and modernization in latin America. The fiscal functions moved away from their initial orientation because the economic conditions from which the model originated had changed and because the controls put in force to rationalize the handling of foreign currency and promote productionturned into privileges which promoted a rentier economy, which discouraged productive investment, generated a high concentration of income, and limited the expansion of the internal market.

FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

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Angelita Kithatu-Kiwekete

2017-07-01

Full Text Available The rationalefor central government to devolve resources for service provisionhas been debated in decentralization literature. Decentralization enhancesdemocracy,encouragesparticipation in local development initiativesandpromotes local political accountability.This discourse has been complemented bythe implementation of fiscal decentralization to increase the ability of sub-nationalgovernment in financing municipal service delivery. Fiscal decentralization hasoften been adopted by African statessince the onset ofthe New PublicManagement erain an effortto improvethe standard ofgovernance. The concernis that African states have taken minimal steps to adopt fiscal devolution thatpromotes revenue assignment which in turn limits sub-nationalgovernments’ability to generate own source revenues.This article examines the revenue assignment function of fiscal decentralization inthe Democratic Republic of Congo(DRCinthelight of decentralizationconcerns that have been raised by civil society, as the country charts its course todemocracy. The article is a desktop study that will consider documents andpoliciesin theDRCon thenational, provincialand locallevel as far asstaterevenue sourcesare concerned. Revenue assignment should enable DRC’sprovinces and local authoritiestogeneratesignificantrevenueindependently.However, post-conflict reconstruction and development efforts in the Great Lakesregion and in the DRC have largely isolated decentralization which wouldotherwise entrench local fiscalautonomy infinancing for local services anddevelopment. The article concludes that revenue generation for local authoritiesandtheprovinces in the DRC is still very centralised by the national government.Thearticleproposes policy recommendations that will be useful for the country toensurethatdecentralization effortsinclude fiscal devolution toenhance thefinancing for local development initiatives.

LTB-R1: an alternative to swine mycoplasmal pneumoniae control LTB-R1: uma alternativa para o controle da pneumonia micoplásmica suína

Directory of Open Access Journals (Sweden)

Fabrício Rochedo Conceição

2003-11-01

Full Text Available Mycoplasmal pneumoniae is the main respiratory disease in swine. The most efficient way to control it is through the use of vaccines (bacterins, whose production cost is high. The objective of this work was to develop a new alternative for controlling Swine Mycoplasmal Pneumoniae, based on a recombinant subunit vaccine containing the R1 region of P97 adhesin of Mycoplasma hyopneumoniae fused to the B subunit of the heat-labile enterotoxin of Escherichia coli (rLTB-R1. In this work we report the amplification of the genes, genetic fusion between LTB and R1 coding sequences, cloning, construction of the expression vector, as well as expression and purification of rLTB-R1 in E. coli.A Pneumonia Micoplásmica é a doença respiratória mais importante dos suínos. A forma mais eficaz de controlá-la é mediante a utilização de vacinas (bacterinas, cujo custo de produção é elevado. Uma nova alternativa para o controle desta doença, baseada em uma vacina de subunidade recombinante contendo a região R1 da adesina P97 de Mycoplasma hyopneumoniae fusionada a subunidade B da enterotoxina termolábel de Escherichia coli (rLTB-R1, foi o alvo deste trabalho. Nele abordou-se a amplificação dos genes, a fusão genética entre as seqüências codificadoras para LTB e R1, a clonagem, a construção do vetor de expressão, assim como a expressão em E. coli e purificação da rLTBR1.

The Politics of Fiscal Decentralization Revisited: a Typology and Comparative Evidence

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Jorge P. Gordin

2009-06-01

Full Text Available Although the practice of fiscal decentralization is worldwide and its implementation and effects vary from country to country, its political significance has been often neglected, or worse, treated as implicit to decentralization. This study considers the sources of politicization of fiscal decentralization, focusing on the determination and manipulation of intergovernmental transfers. It develops a new index of fiscal politicization and proposes an explanatory typology that takes into account subnational transfer dependency and the extent to which transfers are politically determined. This analysis renders a conceptual tool that captures nuanced facts about the intergovernmental level of conflict to a larger extent than conventional measures of fiscal decentralization do. We found that the effects of fiscal dependency are intertwined with political asymmetries derived from legislative overrepresentation of territorial units and intergovernmental bargaining strategies.

Environment, safety, health at DOE Facilities. Annual report, Fiscal Year 1980

International Nuclear Information System (INIS)

1981-07-01

The Department of Energy's occupational safety and property protection performance in fiscal year 1980 was excellent in all reported categories with loss rates generally less than one-third of comparable industry figures. The Department of Energy's fiscal year 1980 incidence rate per 200,000 work hours was 1.1 lost workday cases and 18.2 lost workdays compared to 1.1 lost workday cases and 17.2 lost workdays during fiscal year 1979. The recorded occupational illness rate, based on only 70 cases, was 0.05 cases per 200,000 work hours compared to 0.06 cases per 200,000 work hours for fiscal year 1979. Ten fatalities involving Federal or contractor employees occurred in fiscal year 1980 compared to nine for fiscal year 1979. Four of those in fiscal year 1980 resulted from two aircraft accidents. Total reported property loss during fiscal year 1980 was $7.1 million with $3.5 million attributable to earthquake damage sustained by the Lawrence Livermore and Sandia National Laboratories on January 24, 1980. A total of 131 million vehicle miles of official vehicular travel during fiscal year 1980 resulted in 768 accidents and $535,145 in property damages. The 104,986 monitored Department of Energy and Department of Energy contractor employees received a total dose of 9040 REM in calendar year 1979. Both the total dose and the 1748 employees receiving radiation exposures greater than 1 REM in 1979 represent a continuing downward trend from the calendar year 1978 total dose of 9380 REM and the 1826 employees who received radiation exposures greater than 1 REM. The fifty-nine appraisals conducted indicate that generally adequate plans have been developed and effective organizational structures have been established to carry out the Department of Energy's Environmental Protection, Safety, and Health Protection (ES and H) Program

Three novel serum biomarkers, miR-1, miR-133a, and miR-206 for Limb-girdle muscular dystrophy, Facioscapulohumeral muscular dystrophy, and Becker muscular dystrophy.

Science.gov (United States)

Matsuzaka, Yasunari; Kishi, Soichiro; Aoki, Yoshitsugu; Komaki, Hirofumi; Oya, Yasushi; Takeda, Shin-Ichi; Hashido, Kazuo

2014-11-01

Muscular dystrophies are a clinically and genetically heterogeneous group of inherited myogenic disorders. In clinical tests for these diseases, creatine kinase (CK) is generally used as diagnostic blood-based biomarker. However, because CK levels can be altered by various other factors, such as vigorous exercise, etc., false positive is observed. Therefore, three microRNAs (miRNAs), miR-1, miR-133a, and miR-206, were previously reported as alternative biomarkers for duchenne muscular dystrophy (DMD). However, no alternative biomarkers have been established for the other muscular dystrophies. We, therefore, evaluated whether these miR-1, miR-133a, and miR-206 can be used as powerful biomarkers using the serum from muscular dystrophy patients including DMD, myotonic dystrophy 1 (DM1), limb-girdle muscular dystrophy (LGMD), facioscapulohumeral muscular dystrophy (FSHD), becker muscular dystrophy (BMD), and distal myopathy with rimmed vacuoles (DMRV) by qualitative polymerase chain reaction (PCR) amplification assay. Statistical analysis indicated that all these miRNA levels in serum represented no significant differences between all muscle disorders examined in this study and controls by Bonferroni correction. However, some of these indicated significant differences without correction for testing multiple diseases (P < 0.05). The median values of miR-1 levels in the serum of patients with LGMD, FSHD, and BMD were approximately 5.5, 3.3 and 1.7 compared to that in controls, 0.68, respectively. Similarly, those of miR-133a and miR-206 levels in the serum of BMD patients were about 2.5 and 2.1 compared to those in controls, 1.03 and 1.32, respectively. Taken together, our data demonstrate that levels of miR-1, miR-133a, and miR-206 in serum of BMD and miR-1 in sera of LGMD and FSHD patients showed no significant differences compared with those of controls by Bonferroni correction. However, the results might need increase in sample sizes to evaluate these three miRNAs as

Water-resources activities, North Dakota District, fiscal year 1990

Science.gov (United States)

Martin, Cathy R.

1991-01-01

The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes waterresources activities of the Water Resources Division in North Dakota in fiscal year 1990. Information on each project includes objectives, approach, progress in fiscal year 1990, plans for fiscal year 1991, completed and planned report products, and the name of the project chief.

EFFECT OF FISCAL DECENTRALIZATION ON CAPITAL EXPENDITURE, GROWTH, AND WELFARE

OpenAIRE

Badrudin, Rudy

2013-01-01

This research analyzes the influence of fiscal decentralization on capital expenditure, economic growth, and social welfare of 29 regencies and 6 cities in Central Java Province based on the data of year 2004 to 2008. The method used to analyze the hypotheses is the Partial Least Square. The results showes that fiscal decentralization has no significant effect on capital expenditure; fiscal decentralization has significant effect on economic growth and social welfare; capital expenditure has ...

Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

Directory of Open Access Journals (Sweden)

Wissem Khanfir

2017-06-01

Full Text Available The objective of this paper is to indicate the orientation of fiscal policy in Tunisia, using the structural budget balance, during the period 1972-2014. For this purpose, we estimate a structural VAR model consisting of the fiscal deficit to current GDP ratio and the volume of economic activity represented by the real GDP. We estimate bivariate structural VAR in order to decompose fiscal deficit fluctuations into different disturbances.

Report on fiscal 1998 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (R and D on carbon-based high function material); 1998 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Tansokei kokino zairyo gijutsu no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

Results of R and D for the initial year were compiled concerning the frontier carbon technology R and D project started in fiscal 1998. In the material formation and evaluation studies of SAW (surface acoustic wave) elements, an AlN (aluminum nitride) film and a diamond/Si film were successfully formed by a nitrogen radical assisted pulsed laser vapor deposition method and a reactive DC magnetron sputtering method. Also performed were the simulation analysis of diamond SAW element characteristics and the evaluation studies of the SAW elements. In the development of the film forming and evaluation technologies of ultra thin carbon-based protective film, carbon-based thin films were developed using an ECR (electron-cyclotron resonance) sputtering method. In the development of evaluation technology for the abrasion performance of ultra thin carbon-based protective films, examination and experiment were carried out for the evaluation device and method capable of simulating abrasion performance in an HDD (hard disk drive). In the development of a high performance display device using a carbon nano tube cold cathode electron source, the evaluation of electron emission characteristics was conducted, as was the manufacturing of a RGB surface light source. (NEDO)

Fiscal 1992 survey report. Coal hydrogasification technology development; 1992 nendo sekitan suiten gaska gijutsu kaihatsu chosa hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

Surveys and studies were conducted to establish a practical SNG (substitute natural gas) production process. In the study of coal hydrogasification, a mathematical simulation was implemented to estimate the distribution of products with the pyrolytic reaction and the hydrogenolytic reaction controlled independently in the ARCH-2 (advanced rapid coal hydrogasification-2) process, the said two reactions representing the key concepts of the ARCH-2 process. It was then disclosed that a two-stage reaction control would increase the liquid yield. Also, a tentative calculation was made of gas cooling efficiency and cost performance in a process capable of achieving the target liquid acquisition rate. It was then found that BTX (benzene, toluene, xylene) production up to approximately 15% in terms of carbon was feasible and that the SNG price would be 29.03 yen/Nm{sup 3} with benzene priced at 90 yen/kg, these promising a better result than in the ARCH-1 process. The gas cooling efficiency of the ARCH-2 process was but 72.0% or less, however, which demanded improvement. Studies were made, based on the results of studies in progress since fiscal 1990, about what the hydrogasification process for Japan to develop should be. (NEDO)

Fiscal mapping autism spectrum disorder funds: a case study of Ohio.

Science.gov (United States)

Joyce, Hilary D; Hoffman, Jill; Anderson-Butcher, Dawn; Moodie-Dyer, Amber

2014-01-01

Individuals with autism spectrum disorders (ASDs) have complex needs requiring regular service utilization. Policymakers, administrators, and community leaders are looking for ways to finance ASD services and systems. Understanding the fiscal resources that support ASD services is essential. This article uses fiscal mapping to explore ASD funding streams in Ohio. Fiscal mapping steps are overviewed to assist ASD stakeholders in identifying and examining ASD-related funding. Implications are drawn related to how fiscal mapping could be used to identify and leverage funding for ASD services. The resulting information is critical to utilizing existing resources, advocating for resources, and leveraging available funds.

European Fiscal Policy and Taxation System in Italy

Directory of Open Access Journals (Sweden)

Oprișan Oana

2017-01-01

Full Text Available The budget of all countries, large or small, developed or developing, are supplied mainly from compulsory levies. Everywhere, so budget revenues is about tax, by compulsory taxes. Collection of these requirements may be: tax (tax on the exact meaning of the word or para (contributions. It can be seen that the range of fiscal instruments is very wide and, as things stand everywhere, does not seem to stop here. This is because fiscal instruments are less politically risky and more financially profitable. In this regard, the number and size of taxes, there are countries that are part of the so-called tax haven countries and living a true fiscal nightmare.

The impact of fiscal policy on government bond spreads in emerging markets

Directory of Open Access Journals (Sweden)

Ante Žigman

2011-12-01

Full Text Available Spreads on government bonds are a collective expression of differences in the level of development, risk, expected returns and other essential characteristics of states or regions the bond yields of which we wish to compare. At issue here is a collective expression of factors that work on the bond supply and demand side. These are for example the political environment (or political risks, expected return, economic risks, expected inflation, expected change in the exchange rate, solvency, way in which the bonds of a given state fi t into the portfolios of the major investors and so on. The paper identifies the influence of fiscal and non-fiscal factors on movements in spreads on government bonds in emerging markets. The possibility of isolating fiscal from non-fiscal influences on spreads and the identification of the nature of fiscal impacts can be of great importance for the conduct of fiscal policy. The results obtained can be used for an optimisation of fiscal policy so as to avoid negative impacts on yields (i.e. a growth in yields, that is, a growth in the costs of government borrowing. This paper enlarges the line of research by querying whether the structure of deficit financing (domestic or foreign has an impact on bond yields in emerging markets, and how this impact is reflected on the other determinants of fiscal policy.

Testing the role of fiscal policy in the environmental degradation: the case of Turkey.

Science.gov (United States)

Katircioglu, Salih; Katircioglu, Setareh

2018-02-01

This study introduces a new research topic that investigates the relationship between fiscal development and carbon emissions in Turkey through testing Environmental Kuznets Curve (EKC) hypothesis. Annual data covering the period, 1960-2013, has been used and in addition to gross domestic product and energy consumption, fiscal policy variables have been regressed on the level of carbon emissions in Turkey. Results reveal that fiscal policies and carbon emissions are in long-term equilibrium relationship in Turkey; carbon dioxide emission level converges towards long-term paths as contributed by fiscal policy. The effects of fiscal aggregates on the level of carbon dioxide emissions are negatively significant revealing that growth in fiscal aggregates leads to declines on the levels of carbon emissions. This proves that as far as environmental effects are concerned, fiscal policies regarding energy sector is successful in Turkey. Thus, the major finding of this study confirmed the validity of the fiscal policy-induced EKC hypothesis in the case of Turkey.

Fiscal Decentralisation and Economic Development in Nigeria: Empirical Evidence from VECM Model

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Hammed Adetola Adefeso

2014-04-01

Full Text Available This study examines long run and causal relationship between fiscal decentralization and economic development in Nigeria using annual data from 1970-2011. Both sub-national expenditures ratio and sub national revenue ratio were used to measure fiscal decentralisation in Nigeria. The result of the analysis showed that the federally allocated expenditures to sub-national has been greater than its corresponding allocated revenue in Nigeria and this has became pronounced from the year 1999 up till date under the administration of a dominant political party known as People Democratic Party (PDP in Nigeria. Using VECM, the study found that fiscal decentralisation is cointegrated with economic development in Nigeria. That is, there is a long run relationship between fiscal decentralisation and economic development. The results from the VEC granger causality test showed a unidirectional causality run from economic development to fiscal decentralization i.e. economic development granger causes fiscal decentralization (only sub-national revenue decentralization ratio in Nigeria. By implication, economic benefits derived from fiscal decentralization are the products of economic development simply because as economy is developing, these benefits emerge in Nigeria.

La Calidad de la Información Fiscal en las Empresas del IBEX-35

Directory of Open Access Journals (Sweden)

Julián Martínez Vargas

2006-06-01

Full Text Available En el actual proceso de adaptación de la normativa española a las Normas Internacionales de Contabilidad, el futuro tratamiento contable del Impuesto sobre Sociedades supone mayores exigencias de información, lo que conlleva nuevas obligaciones formales para las empresas. Ante estas perspectivas de reforma contable, en este trabajo vamos a realizar una evaluación de la información fiscal presentada por las grandes empresas para comprobar si responden a las exigencias de la normativa actual desde su implantación en 1990, y si las posibles deficiencias iniciales se han ido superando con el paso de los años. También analizamos cuestiones que han podido tener incidencia en la calidad de la información fiscal en los años objeto de estudio (1990-2002, como pueden ser el régimen de tributación consolidada, la revalorización de balances de 1996 y los créditos por bases imponibles negativas.In the current process of adaptation from the Spanish regulatory scheme to the International Accounting Standard, the future accounting treatment of the Income Tax suppose bigger demands of information that will bear new formal obligations for the companies. Above all this perspectives of the accounting reformation, in this work, we will carry out an evaluation of the fiscal information presented by the large companies to check if they respond to the demands of the current regulatory scheme from their implatation in 1990, and if the possible initial deficiencies have overcome with the pass of the years. Also we will analyze some questions with relevant incidence in the quality of the fiscal information in the years of the study (1990-2002, as it can be the tax consolidated system, the balances sheet revaluation of 1996 and the carryforwards of unused tax credits.

Fiscal Imbalances, Poverty and Inequality in Pakistan

OpenAIRE

Irfan Ullah - Naimatullah Baber

2014-01-01

This paper has analyzed the fiscal imbalances, poverty and inequality with relevance to Pakistan. We use time series data from 1981 to 2010 and employ Autoregressive Distributed Lag Model (ARDL) to cointegration for estimation. The empirical findings suggest that fiscal deficits increase the poverty level and provide biases for inequality. Since deficit is financed through money supply, government debt and indirect taxes which threaten the purchasing power of the poor and drag them towards po...

Fiscal Policy and Growth in Developing Asia

OpenAIRE

Abdon, Arnelyn May; Estrada, Gemma Esther; Lee, Minsoo; Park, Donghyun

2014-01-01

In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region's overall level of taxes and government spending are substantially lower than those prevailing in advanced economies. Nevertheless, there are conceptual grounds why fiscal policy, including the composition of taxes and government spending, can have a significant effect on growth, as our empirical analysis shows. In line with economic theory, property taxes have a more...

Index of Reports and Testimony: Fiscal Year 1991.

Science.gov (United States)

1991-12-01

74FS, Apr. 24 U.S.-Mexico Trade: Some U.S. Wood Furniture Firms Relocated From Los Angeles Area to Mexico GAO NSIAD-91-191 Apr. 24 El Comercio Entre U.S...Testimony: Fiscal Year 1991 El Comercio Entry Los EE. UU. y Mexico: Informacion acerca de la reglamentacion ambiental y su cumplimiento GAO NSIAi)-91-227SV...Considerations GAO/RCED-91-240 Sept. 17 Air Traffic Control: FAA’s Transition of Communications System to Digital Technology GAO/IMTEC-91-77FS Sept. 26

Report on the bituminous coal liquefaction sub-committee in fiscal 1993; 1993 nendo rekiseitan ekika bukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-03-01

This paper reports the activities of the bituminous coal liquefaction sub-committee in fiscal 1993. With an intention of developing a technology on the process (NEDOL) suitable for liquefaction of wide range of coal types placing sub-bituminous coal at the center, researches were carried out by using a pilot plant, and engineering data purposed for practical application of the technology were acquired. The construction of the pilot plant, launched in fiscal 1991, will be performed under the operation research plan for efficient operation, based on the result of discussing the total project cost in fiscal 1992. The status of constructing the 150-t/d pilot plant in fiscal 1993 is in the phase of making the foundations subsequently from fiscal 1992, procurement of devices and construction materials, constructions of iron structures, installation, heat insulation, and painting, and building the central control building and piping facilities outside the battery limit. The paper also reports the tests and investigations on improving performance of natural pylite catalyst, the tests and investigations on improving performance of circulating solvent, and the technological investigations on structuring a liquefying reaction data analyzing system. For the supportive researches on the pilot plant, the paper describes studies by using a 1-t/d PSU, studies on coal liquefaction conditions, studies on synthesized iron sulfide catalysts, and studies on solvent hydrogenating catalysts. A comprehensive discussion was also given. (NEDO)

Monetary and Fiscal Policy Interactions and Limitations: The Need ...

African Journals Online (AJOL)

Lwati: A Journal of Contemporary Research ... This 'divorce' of monetary and debt management functions calls for the need for effective coordination of monetary and fiscal policy if overall economic ... Therefore an appropriate combination of monetary and fiscal policy mix is crucial for macroeconomic management.

Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania

OpenAIRE

MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

2013-01-01

In this paper we tried to analyze some aspects of fiscal policy in our country, without pretending to give our own sample. Fiscal policy is the use of government expenditures and taxes which affect economic activity. Determination of fiscal policy in a given year takes into account the time virtually the past (current socio-economic status) and the implications for the future (fiscal sustainability). In general the cases dealt the role fiscal policy plays toward economic growth. The analy...

Fiscal Year 2013 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

Nordstrom, Jenifer [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2013-11-01

This report summarizes the Fiscal Year 2013 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: Summary of each site Assessment of vegetation status and site stabilization at each location Actions and Resolutions for each site. Six disturbed sites were evaluated for this assessment. One has achieved final stabilization. The remaining five sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

Analytical Services Fiscal Year 1996 Multi-year Program Plan Fiscal Year Work Plan WBS 1.5.1, Revision 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

This document contains the Fiscal Year 1996 Work Plan and Multi-Year Program Plan for the Analytical Services Program at the Hanford Reservation in Richland, Washington. The Analytical Services Program provides vital support to the Hanford Site mission and provides technically sound, defensible, cost effective, high quality analytical chemistry data for the site programs. This report describes the goals and strategies for continuance of the Analytical Services Program through fiscal year 1996 and beyond.

Analytical Services Fiscal Year 1996 Multi-year Program Plan Fiscal Year Work Plan WBS 1.5.1, Revision 1

International Nuclear Information System (INIS)

1995-09-01

This document contains the Fiscal Year 1996 Work Plan and Multi-Year Program Plan for the Analytical Services Program at the Hanford Reservation in Richland, Washington. The Analytical Services Program provides vital support to the Hanford Site mission and provides technically sound, defensible, cost effective, high quality analytical chemistry data for the site programs. This report describes the goals and strategies for continuance of the Analytical Services Program through fiscal year 1996 and beyond

Assessing the impact of fiscal measures on the Czech economy

Czech Academy of Sciences Publication Activity Database

Ambriško, Róbert; Babecký, J.; Ryšánek, J.; Valenta, V.

2015-01-01

Roč. 44, January (2015), s. 350-357 ISSN 0264-9993 Institutional support: PRVOUK-P23 Keywords : Bayesian estimation * fiscal multipliers * fiscal policy Subject RIV: AH - Economics Impact factor: 0.997, year: 2015

Fiscal 1997 report on the R and D under consignment from NEDO on human sensory measurement application technology; 1997 nendo ningen kankaku keisoku oyo gijutsu no kenkyu kaihatsu itaku kenkyu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The paper outlined the result of the fiscal 1997 R and D on `human sensory measurement application technology (HSMAT)` which entered into the second stage. As to the R and D of technology for development of human sensory indices, examples for developing human sensory indices were set up for the following each technology to be developed, and measuring experiments were conducted: technology to assess the effect on physiological senses such as fatigue and awakening, technology to assess human adaptability to various environmental conditions, and technology to assess adaptability of products to humans from a viewpoint of affinity, etc. In relation to the R and D of technology for practical application of human sensory indices, a study was conducted of application examples for using each index to the design of daily products and residential/working environments, and at the same time a prototype database of human sensory data was trially made using part of the experimental data. Moreover, for clothes and working environment to feel better, design/assembly were conducted of a hand/leg movable and sit-on-chair manikin which enables rational estimation of thermal sense of humans. 82 refs., 391 figs., 88 tabs.

77 FR 28614 - Fiscal Year (FY) 2012 Funding Opportunity

Science.gov (United States)

2012-05-15

... Services Administration (SAMHSA) intends to award approximately $130,000 (total costs) for up to one year... training. The purpose of the supplemental funding is to provide logistical and fiscal management support...: Develop a plan to provide logistical and fiscal management support for project-related activities in Iraq...

SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

Directory of Open Access Journals (Sweden)

I. Lyutyy

2014-01-01

Full Text Available The article carried out a comprehensive study of the social priorities of fiscal policy in Ukraine. Efficiency of fiscal instruments in the system of state regulation of social processes in society. Defined the role of the budgetary impact on the social development of society.

78 FR 62415 - Refugee Admissions for Fiscal Year 2014

Science.gov (United States)

2013-10-21

... October 2, 2013 Refugee Admissions for Fiscal Year 2014 Memorandum for the Secretary of State In... authorize the following actions: The admission of up to 70,000 refugees to the United States during fiscal... with Federal refugee resettlement assistance under the Amerasian immigrant admissions program, as...

International petroleum licensing, exploration activity and fiscal terms

International Nuclear Information System (INIS)

Hodgshon, S.

1994-01-01

Although there is no decline in current international petroleum licensing activity, attention is drawn to the fact that it is concentrated in certain countries, many of them amongst the less geologically prospective. Among the factors other then geological prospectivity which promote a successful licensing and exploration environment, the most important is the fiscal terms offered. While countries which are highly prospective geologically may stiffen terms and still attract exploration companies because they feel they can make major discoveries, any decline in prospectivity needs to be accompanied by a matching change in fiscal terms to maintain interest. Less prospective countries which, hitherto, have created favourable investment conditions may however find that further declines cannot be reversed by attractive fiscal terms. (7 figures, 3 tables). (UK)

Annual report on the services for chemical analysis and scientific glassblowing in the fiscal year 2000

International Nuclear Information System (INIS)

Ito, Mitsuo; Obara, Kazuhiro; Toida, Yukio; Suzuki, Daisuke; Gunji, Katsubumi; Kato, Kaneharu; Watanabe, Kazuo

2002-01-01

A variety of analytical service and glassblowing service was carried out on requests from research laboratories and R and D programs within JAERI. In the field of analytical service, various samples such as nuclear fuels, nuclear materials and radioactive wastes, were analyzed using mainly Inductively Coupled Plasma Atomic Emission Spectrometry (ICP-AES), Inductively Coupled Plasma Mass Spectrometry (ICP-MS), Thermal Ionization Mass Spectrometry (TIMS), Electron Probe X-ray Microanalyzer (EPMA), etc., and mostly in combination with various chemical separation methods. In the glassblowing service, various experimental instruments and vessels made of Pyrex glass or quartz glass were produced and repaired. Thirty-three requests for the analytical service and 132 requests for the glassblowing service have been received and treated in the fiscal year 2000. This report describes the activity of the analytical service and the glassblowing service performed in the fiscal year 2000. (author)

Fusion Safety Program annual report, fiscal year 1983

International Nuclear Information System (INIS)

Crocker, J.G.; Holland, D.F.

1984-07-01

The Fusion Safety Program major activities for Fiscal Year 1983 are summarized in this report. The program was initiated in FY 1979, with the Idaho National Engineering Laboratory (INEL) designated lead laboratory, and EG and G Idaho, inc., named as prime contractor to implement this role. The report contains four sections: EG and G Idaho, Inc., activities at the INEL includes progress reports and portions of papers on the tritium implantation experiment, tritium control systems, tritium release from solid breeding blankets, plasma disruptions, risk assessment, transient code development, data base development, and a discussion of participation in the blanket comparison and selection study. The section outside contracts includes progress reports and portions of papers on lithium-lead reactions by Hanford Engineering Development Laboratory (HEDL) and the University of Wisconsin, magnet safety by the Francis Bitter Magnet Laboratory of the Massachusetts Institute of Technology (MIT) and Argonne National Laboratory (ANL), risk assessment by the University of California at Los Angeles (UCLA) and MIT, tritium retention by the University of Virginia, and effects of plasma disruptions by MIT. A list of publications and planned fiscal year 1984 activities are also included

Fiscal impacts model documentation. Version 1.0

International Nuclear Information System (INIS)

Beck, S.L.; Scott, M.J.

1986-05-01

The Fiscal Impacts (FI) Model, Version 1.0 was developed under Pacific Northwest Laboratory's Monitored Retrievable Storage (MRS) Program to aid in development of the MRS Reference Site Environmental Document (PNL 5476). It computes estimates of 182 fiscal items for state and local government jurisdictions, using input data from the US Census Bureau's 1981 Survey of Governments and local population forecasts. The model can be adapted for any county or group of counties in the United States

Fiscal 1997 report of the R and D result of industrial science and technology. R and D on synergy ceramics (R and D on an ultrahigh-temperature gas turbine for power generation); 1997 nendo sangyo kagaku gijutsu kenkyu kaihatsu seika hokokusho. Synergy ceramics no kenkyu kaihatsu (hatsuden`yo chokoon gas turbine no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

For development of high-efficiency power generation gas turbines using petroleum substituting energy, the process technology which can highly harmonize conflicting characteristics and various functions was developed for new ceramic materials. This paper summarizes the result in fiscal 1997. On design technology of the characteristics harmonizing process, the design and synthesis of ceramic precursors were made by using chemical reaction of metal organics. On analysis of fracture behavior by controlling microscopic and macroscopic particle shapes, orientations were observed by convergent ion beam. On control technology of a structure formation process, study was made on continuous pore shape control to form porous material with uni-directionally arranged pores in ceramic matrix, interface control between particles to decrease a plastic deformation temperature and improve a heat insulation, interface control between phases of a rare-earth silicate/silicon-carbide-based composite, boundary control between layers of piezoelectric ceramics, and boundary control of the composite where inorganic-organic hybrids occupy the interface between ceramic particles. 79 refs., 193 figs., 15 tabs.

Consequences of lower oil prices and stranded assets for Russia's sustainable fiscal stance

International Nuclear Information System (INIS)

Malova, Aleksandra; Ploeg, Frederick van der

2017-01-01

Despite substantial oil and gas revenue Russia's fiscal stance is unsustainable. Under our benchmark assumptions the permanent-income rule requires a permanent tightening of the fiscal stance by 4.6%-points of GDP. Delaying it by a decade implies that the fiscal stance needs to be tightened by a further 0.9%-point. This benchmark optimal policy ensures that depletion of oil and gas wealth is matched by an equal increase in above-ground financial wealth. Its merits are highlighted by comparing it with the tougher alternative of the bird-in-hand rule and with projecting the current fiscal stance. If oil and gas revenue rises by a half due to higher prices or more discoveries, the fiscal stance needs to be tightened by only 3.2%-points of GDP. However, if a large chunk of oil and gas has to be kept in the soil to meet international agreements to keep global warming below 2 °C, the permanent transfer drops to 2.0% of GDP and the fiscal stance needs to be tightened by 5.5%-points of GDP. - Highlights: • Sustained lower oil prices mean that Russia has to tighten its fiscal stance by 4.6%-points of GDP. • If oil & gas revenue rise by half, the fiscal stance only needs to be tightened by 3.2%-points of GDP. • Delaying by a decade means that the fiscal stance has to be tightened by a further 0.9%-points of GDP. • If Russia commits to Paris COP21, a large chunk of reserves cannot be burnt. • The fiscal stance then needs to be tightened by 5.5%-points of GDP.

FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

National Research Council Canada - National Science Library

2002-01-01

.... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

Accountability report - fiscal year 1997

International Nuclear Information System (INIS)

1998-01-01

This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

Fiscal 1998 industrial science and technology R and D theme (University coordination type). Research report on R and D of technologies for creating new bioaffinity molecules using submicron beads; 1998 nendo biryushi riyogata seitai ketsugo busshitsu nado sosei gijutsu no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report summarizes the fiscal 1998 result on the entrusted research 'R and D of technologies for creating new bioaffinity molecules using submicron beads' based on 'Industrial science and technology R and D system.' As for development of technologies for analyzing chemical- biomolecule complexes using submicron affinity beads, for molecule design of DNA to be connected with cisplatin, telomere DNA was employed as a target DNA of cisplatin, and cisplatin-modified DNA (Pt-DNA) was synthesized. Reaction condition for Pt-DNA connected beads was established, and affinity beads with Pt-DNA were prepared. As for development of organic receptor refining technology, proteins bound to cisplatin-DNA were preliminarily analyzed, showing that the Pt-DNA is a proper target chemical substance. It is the first evidence that certain proteins recognize cisplatin-damaged telomere DNA. In addition, introduction of the equipment for developing analysis technology of binding domains, development of technology to create organic receptors with new functions, and general research on the titled technologies were carried out. (NEDO)

77 FR 29317 - Fiscal Year 2011 Draft Work Plan

Science.gov (United States)

2012-05-17

... DENALI COMMISSION Fiscal Year 2011 Draft Work Plan AGENCY: Denali Commission. ACTION: Notice... develop proposed work plans for future spending and that the annual Work Plan be published in the Federal... Work Plan for Federal Fiscal Year 2011. DATES: Comments and related material to be received by June 10...

77 FR 29317 - Fiscal Year 2012 Draft Work Plan

Science.gov (United States)

2012-05-17

... DENALI COMMISSION Fiscal Year 2012 Draft Work Plan AGENCY: Denali Commission. ACTION: Notice... Commission develop proposed work plans for future spending and that the annual Work Plan be published in the... Commission Draft Work Plan for Federal Fiscal Year 2012. DATES: Comments and related material to be received...

Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options

Directory of Open Access Journals (Sweden)

Salami Adeleke

2011-01-01

Full Text Available Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.

Potentiometric-level monitoring program: Mississippi and Louisiana. Annual status report for fiscal year 1984

International Nuclear Information System (INIS)

1986-07-01

Potentiometric-level data presented in this report were collected from October 1983 through September 1984 at 79 wells in Mississippi and Louisiana. These wells are located near Richton and Cypress Creek Domes in Mississippi and Vacherie Dome in Louisiana. Fourteen wells were added to the program during this period. Two of these wells were not measurable. Two wells previously unmeasurable were located and measured. One well was destroyed during military maneuvers in the area. Analysis of the data indicated minimal, if any, change in potentiometric levels during the past year in the Citronelle, Hattiesburg, Cockfield, Sparta, and Wilcox Formations in Mississippi. A continuing decline in potentiometric levels, ranging from 0.3 to 0.6 foot per year, occurred in the wells screened in the caprock at Richton and Cypress Creek Domes. The Catahoula Formation experienced a continuing decline in potentiometric levels of about 2 feet per year. Two wells in the Cook Mountain Formation showed a continuing rise in potentiometric levels ranging from 8 to 30 ft during the past fiscal year. Wells screened in the Austin Formation in Louisiana showed a fall in potentiometric levels of 2 to 3 ft over the past fiscal year. Other formations in Louisiana generally showed no change in potentiometric levels over the past year. 26 refs., 2 figs., 3 tabs

Sustainable Fiscal Strategies under Changing Demographics

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hougaard Jensen, Svend E.; Vieira, Filipe

2017-01-01

This paper develops an overlapping generations model to evaluate, first, the steady state growthmaximizing level of public debt around which the economy needs to stabilise; second, how the optimal level of public debt varies as a function of key population parameters; third, how fiscal rules...... designed to stabilise the economy around that debt level need to vary with the population parameters; and, fourth, how the model performs as a reasonable and plausible representation of the economies that we might be concerned with. Finally, following the diminished fiscal space and flexibility...... that is created by deteriorating population parameters, some political economy perspectives are offered....

THE SAVINGS-TRADE-FISCAL GAP MODEL: APPLICATION IN SELECTED WEST AFRICAN STATES

Directory of Open Access Journals (Sweden)

Efayena Oba Obukohwo

2017-07-01

Full Text Available With most African economies experiencing adverse economic misalignment in recent times, the need of enhancing the growth process cannot be overemphasized. Using a typical Savings-Trade-Fiscal Gap Model, the paper employed panel data estimation method to examine the impact of savings, trade and fiscal gap on economic growth of 15 West African countries. The paper finds a negative relationship between net trade and economic growth, while savings and government expenditure impacts positively on economic performance. The paper thus, among recommended that it is appropriate for all countries to eliminate fiscal dominance from monetary policy-making, reduce public debt and establish institutions that promote and encourage counter-cyclical fiscal policy, develop their financial systems, establish credibility in fiscal and monetary policy-making as well as encourage trade.

Long-term program up to fiscal 1993 of electric power source development

International Nuclear Information System (INIS)

Kawakami, Shin-ichi

1984-01-01

The long-term, ten years, program up to fiscal 1993 of electric power source development, determined by the Government aims at stable power supply and the expansion of utilization of petroleum-substitute energy. The annual growth in the gross national product (GNP) during the ten years was taken as about 4 %. So, the total electric power demand in fiscal 1993 is scheduled to be 731,000 million kwh, about 34 % up from 547,000 million kwh in fiscal 1983. The structure of electric power sources at the end of fiscal 1993 will be hydraulic 19.7 %, thermal 58.3 %, and nuclear 21.9 %. The development of electric power sources to be initiated in fiscal 1984 is hydraulic 500 MW, thermal 2,000 MW, and nuclear 6,000 MW. (Mori, K.)

Fiscal policy lags and income adjustment processes

International Nuclear Information System (INIS)

De Cesare, Luigi; Sportelli, Mario

2012-01-01

Highlights: ► There are delays either in the government expenditure or in the tax system. ► Both delays affect fiscal policy outcomes. ► The system of differential equations with two delays may be chaotic. ► Fiscal policy outcomes might be inconsistent with their stabilization purposes. - Abstract: The interest in the impact of fiscal policy lags on economic stability increased in the last decade. Several studies have been made on delays either in the government expenditure or in the tax system, where lags exist between the accrual and the payment of taxes. Nevertheless there is in the literature no model where time delays in government expenditures and in tax revenues are considered together as it happens in the real world. In this paper we remedied this defect and proposed a macro-dynamic model where two delays appear: the first pertains to the public expenditure, the second, to the tax revenue. The resulting system of delayed differential equations is studied qualitatively and numerically. The analysis suggests that only particular combinations of the two delays make the system stable. Prevalently the system is unstable and chaotic motions may arise. This implies that the economy may need appropriate structural changes in the public sector to improve fiscal policy outcomes in such a way they may really be consistent with their stabilization purposes.

Accountability report - fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

DECOLORIZATION OF AZO DYES AND MINERALIZATION OF PHENANTHRENE BY TRAMETES SP. AS03 ISOLATED FROM INDONESIAN MANGROVE FOREST

Directory of Open Access Journals (Sweden)

Asep Hidayat

2014-04-01

Full Text Available Textile industry contributes the most disposals of synthetic dyes, and about 40% of textile dyes has been generating high amount of colored wastewater. Polycyclic aromatic hydrocarbons (PAHs, such as phenanthrene, is a group of organic compounds, that structurally comprised of two or more benzene rings, which persist in air, water, and soil. The organic pollutants of dyes and PAHs have adversely effects the food chain and are potentially toxic, mutagenic, and carcinogenic to the environment. The objective of this research is to screen and investigate the potential fungus from mangrove forest to degrade azo dyes and phenanthrene.  In this study, fungi were collected from mangrove forest in Riau Province – Sumatra – Indonesia. Previously, Trametes sp. AS03 is one of the fungi isolated from mangrove forest in Riau Province, that was able to decolorize Remazol Brilliant Blue R (RBBR. The capability of Trametes sp. AS03 to decolorize four azo dyes, Remazol B. Violet (V5, Levafix Orange E3GA (Or64, Levafix B. Red E-6BA (R159, and Sumifix S. Scarlet 2GF (R222, were further evaluated. The result shows that Trametes sp. AS03 decolorized 91, 60, 48, and 31 of V5, R222, R159, and Or64, respectively. By showing its capability to decolorize some of the dyes, Trametes sp. AS03 was used to break down phenanthrene. AS03 degraded more than 70% of phenanthrene in 15 days.

Fiscal 1997 report on the results of the international standardization R and D. R and D of a mobile office system (R and D of next generation mobile business terminals); 1997 nendo seika hokokusho kokusai hyojun soseigata kenkyu kaihatsu. Mobile office system no kenkyu kaihatsu (jisedai keitai joho kiki no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This R and D is aimed firstly at trially developing next generation mobile business terminals (MBT) based on the technical standards of MBT of which the standards were completed in the fiscal 1996 R and D of Mobile Office Promotion Association (MOPA), secondly at developing an evaluation method for trial terminals and establishing the technical standards of MBT through data communication among different terminals and confirmation of application motions, and thirdly at promoting the international standardization. The study was conducted in the following procedures: 1) making of a comprehensive examination-standardization working group, determination of the use of trial terminals and the MBT evaluation method; 2) trial development of the MBT standards and prototypes; 3) study of the MBT evaluation method; 4) evaluation test on the prototypes; 5) comprehensive evaluation. As the fruit of the study, the evaluation/test specifications were completed, and the evaluation tests among different terminals were conducted. As a result of the evaluation test, the transplantation of MBT managers was done almost with no problems. The MBT adaptability evaluation test was also done almost without problems. 6 figs., 6 tabs.

OPTIMIZAREA SISTEMULUI FISCAL – PREMISA CREĂRII UNEI ECONOMII DE PIAŢĂ FUNCŢIONALĂ ÎN REPUBLICA MOLDOVA

Directory of Open Access Journals (Sweden)

Petru GRICIUC

2015-12-01

Full Text Available Cadrul analitic pe care autorul îl dezvoltă în acest articol sugerează trei dimensiuni cu ajutorul cărora poate fi eva-luat impactul politicii fiscale asupra funcţionalităţii economiei naţionale. Aceste dimensiuni sunt: sustenabilitatea fis-cală; structura fiscală; stabilizarea fiscală. Eforturile pe care Republica Moldova trebuie să le depună pentru a asigura sustenabilitatea fiscală, o structură fiscală eficientă şi îmbunătăţi stabilitatea macroeconomică ţin de: cadrul fiscal (cadrul legislativ şi instituţional, politica fiscală şi managementul fiscal.FISCAL SYSTEM OPTIMIZATION – PREMISE FOR CREATING A FUNCTIONAL MARKET ECONOMY IN THE REPUBLIC OF MOLDOVAThe analytical framework that the author develops in this article suggests three dimensions by which it is possible to assess the impact of fiscal policy impact on the functionality of the national economy. The dimensions are the fiscal sustainability, the tax structure, and fiscal stabilization. The efforts that Moldova should make to ensure a fiscal sustainability, an efficient tax structure and improved macroeconomic stability are related to the fiscal framework (legislative and institutional, fiscal policy and fiscal management.

ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA

Directory of Open Access Journals (Sweden)

Hasan Mahmutović

2017-04-01

Full Text Available The system of para-fiscal levies implies different types of benefits or compensation and payment of citizens and companies for the use of goods or services of state administration which are para-fiscal sources of income of the state. The main characteristics of para-fiscal levies are: they do not originate from all tax payers, but only from members of certain social groups that are linked to some common economic or social interests; they are not part of the budget funds and not regulate them fiscal authorities; they have the character of destined public revenues, as they regularly represent a dedicated revenue whit which a specific task of economic or social character would be solved; they represent a secondary tax levy, which means that they exist along with the country’s tax levy, to draw funds from the same economic resources and to have almost the same economic effects, as well as the collection of taxes; they shall be paid on the basis of laws and decisions or decision of the competent authorities (general obligation or by contract (a specific levy, ie. an individual obligation; they shall be paid in the event of use of property of general interest and / or services of state administration; they represent giving of money, which is always direct, ie. giving cash on the basis of the decision and with the issuance of a receipt of payment (receipt from a box office or bank. Para-fiscal levies should be understood as fees that economic operators and citizens pay for the use of certain goods or services. These are not taxes and they do not serve to fill the budget. However, in Bosnia and Herzegovina the biggest part of para-fiscal levies is used as a parallel budget revenue, as revenue for the operation of the costly administrative apparatus. A large number of studies on para-fiscal levies in Bosnia and Herzegovina showed that they have a negative impact on economic growth and development. Basically para-fiscal levies, for business entities at

Fiscal federalism, ethnic minorities and the national question in ...

African Journals Online (AJOL)

This study, using content analysis, examined the impact of fiscal federalism and the struggles of ethnic minority groups in the Niger Delta on the trajectories of the national question in Nigeria. It discovered a positive relationship between the changes in the fiscal structure and the aggravation of ethnic minorities' struggles.

Groundwater Annual Status Report for Fiscal Year 1998

International Nuclear Information System (INIS)

A. K. Stoker; A. S. Johnson; B. D. Newman; B. M. Gallaher; C. L. Nylander; D. B. Rogers; D. E. Broxton; D. Katzman; E. H. Keating; G. L. Cole; K. A. Bitner; K. I. Mullen; P. Longmire; S. G. McLin; W. J. Stone

1999-01-01

Groundwater protection activities and hydrogeologic characterization studies are conducted at LANL annually. A summary of fiscal year 1998 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 1999

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

The State Fiscal Policy: Determinants and Optimization of Financial Flows

Directory of Open Access Journals (Sweden)

Sitash Tetiana D.

2017-03-01

Full Text Available The article outlines the determinants of the state fiscal policy at the present stage of global transformations. Using the principles of financial science it is determined that regulation of financial flows within the fiscal sphere, namely centralization and redistribution of the GDP, which results in the regulation of the financial capacity of economic agents, is of importance. It is emphasized that the urgent measure for improving the tax model is re-considering the provision of fiscal incentives, which are used to stimulate the accumulation of capital, investment activity, innovation, increase of the competitiveness of national products, expansion of exports, increase of the level of the population employment. The necessity of applying the instruments of fiscal regulation of financial flows, which should take place on the basis of institutional economics emphasizing the analysis of institutional changes, the evolution of institutions and their impact on the behavior of participants of economic relations. At the same time it is determined that the maximum effect of fiscal regulation of financial flows is ensured when application of fiscal instruments is aimed not only at achieving the target values of parameters of financial flows but at overcoming institutional deformations as well. It is determined that the optimal movement of financial flows enables creating favorable conditions for development and maintenance of financial balance in the society and achievement of the necessary level of competitiveness of the national economy.

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.

The internal control of tax

OpenAIRE

E. B. Shuvalova; L. A. Butenko; Ju. A. Rudenko

2016-01-01

The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. ...

Oil and gas fiscal regimes of the western Canadian provinces

International Nuclear Information System (INIS)

1991-11-01

This report compares the fiscal regimes in British Columbia, Alberta, Saskatchewan and Manitoba. During 1985-1988, federal and provincial governments have made numerous fiscal changes, many in response to the drop in world oil prices. The new fiscal policies generally have reflected governments' willingness to forego revenues in an effort to aid the oil and gas industry, with certain exemptions. Since 1988, changes have reflected trends of consolidation and less government willingness to forego revenues. A federal large corporations capital tax has been introduced, the natural gas exploration holiday in Alberta expired, new oil royalties were introduced, and changes were made in fiscal regimes to accomodate horizontal drilling in Saskatchewan and Manitoba. In this document, the existing corporate tax regime is described. A comparison of fiscal regimes must recognize the differing scale and nature of oil and gas operations among the 4 provinces, with Alberta accounting for 80-90% of Canada's oil and gas productions, while British Columbia, Saskatchewan and Manitoba are much smaller producers. The document describes Crown royalties and incentives and freehold taxes for each type of fuel (crude oil, natural gas, natural gas byproducts, nonconventional oil). 8 figs

A case for the introduction of numerical fiscal rules in the Serbian Constitution

Directory of Open Access Journals (Sweden)

Begović Boris

2017-01-01

Full Text Available The recommendation of numerical fiscal rules in Serbia, presented in this paper, is based on the inherent bias of fiscal policy towards expenditure, and consequently continuous fiscal deficit and excessive sovereign debt. It is recommended that simple and straightforward numeric fiscal rules should be introduced into the Serbian Constitution. There should be two cumulative numerical fiscal rules, the first regarding the ceiling on sovereign debt and the second regarding the ceiling on net new borrowing. Neither of the rules may be violated. The ceiling on the debt level should be prescribed by the Constitution. The ceiling on new net borrowing should depend on the distance of the sovereign debt from the debt ceiling. An illustrative example is provided, with a debt ceiling of 60%. However, the Fiscal Council should specify a specific sovereign debt ceiling as part of the proposed constitutional amendment.

Impact of Delayed Whole Blood Processing Time on Plasma Levels of miR-1 and miR-423-5p up to 24 Hours.

Science.gov (United States)

Borges, Danielle Pazzotti; Cunha-Neto, Edecio; Bocchi, Edimar A; Rigaud, Vagner Oliveira Carvalho

2018-03-21

Circulating cell-free miRNAs hold great promise as a new class of biomarkers due to their high stability in body fluids and association with disease stages. However, even using sensitive and specific methods, technical challenges are associated with miRNA analysis in body fluids. A major source of variation in plasma and serum is the potential cell-derived miRNA contamination from hemolysis. To evaluate the effect of the delayed whole blood processing time on the concentrations of miR-1 and -423-5p. Ten blood samples were incubated for 0, 3 and 24 hours at room temperature prior processing into plasma. For each time point, hemolysis was assessed in plasma by UV spectrophotometry at 414nm wavelength (λ414). Circulating levels of miR-1 and -423-5p were measured by RT-qPCR; miR-23a and -451 were also analyzed as controls. A significant hemolysis was observed only after 24h (λ414 0.3±0.02, plevels were observed up to 24h of storage at room temperature (Ct 31.5±0.5 to 31.8±0.6for miR-1, p=0.989; and 29.01±0.3 to 29.04±0.3, p=0.614 for -423-5p). No correlation was observed between hemolysis and levels of miR-1 and -423-5p. Our data indicate the storage of whole blood samples at room temperature for up to 24h prior their processing into plasma does not appear to have a significant impact on miR-1 and -423-5p concentrations. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

Fiscal Year 2012 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

Jenifer Nordstrom

2012-11-01

This report summarizes the Fiscal Year 2012 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Ten disturbed sites were evaluated for this assessment. Six have achieved final stabilization. The remaining four sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

Distributivity of the algebra of regular open subsets of .beta. R / R

Czech Academy of Sciences Publication Activity Database

Balcar, Bohuslav; Hrušák, M.

2005-01-01

Roč. 149, č. 1 (2005), s. 1-7 ISSN 0166-8641 R&D Projects: GA ČR(CZ) GA201/03/0933; GA ČR(CZ) GA201/02/0857 Institutional research plan: CEZ:AV0Z10190503 Keywords : distributivity of Boolean algebras * cardinal invariants of the continuum * Čech-Stone compactification Subject RIV: BA - General Mathematics Impact factor: 0.297, year: 2005

El cobre y la estrategia fiscal óptima para Chile

OpenAIRE

Alejandro Drexler; Eduardo Engel; Rodrigo Valdés

2001-01-01

Este trabajo analiza la estrategia fiscal óptima para Chile, determinando el gasto total y fiscal de la economía, así como de la carga tributaria considerando (i) el problema de distribución intergeneracional de los recursos asociados al cobre; (ii) que los ingresos del cobre son volátiles, transitorios y afectan al resto de la economía; y (iii) que el ingreso total y tributario aumenta en el tiempo. Se considera tres modelos, teoría del ingreso del cobre permanente, teoría del ingreso fiscal...

Budget estimates, fiscal year 1984/85. Appropriation: salaries and expenses

International Nuclear Information System (INIS)

1983-01-01

This report contains the fiscal year budget justifications to Congress. The budget estimates for salaries and expenses for fiscal year 1984 to 1985 provide for obligations of $466,800,000 to be funded in total by a new appropriation

State-space Generalized Predicitve Control for redundant parallel robots

Czech Academy of Sciences Publication Activity Database

Belda, Květoslav; Böhm, Josef; Valášek, M.

2003-01-01

Roč. 31, č. 3 (2003), s. 413-432 ISSN 1539-7734 R&D Projects: GA ČR GA101/03/0620 Grant - others:CTU(CZ) 0204512 Institutional research plan: CEZ:AV0Z1075907 Keywords : parallel robot construction * generalized predictive control * drive redundancy Subject RIV: BC - Control Systems Theory http://library.utia.cas.cz/separaty/historie/belda-0411126.pdf

The situation of radioactive waste management in the fuel reprocessing facility (for fiscal 1979)

International Nuclear Information System (INIS)

1981-01-01

In the fuel reprocessing facility of Power Reactor and Nuclear Fuel Development Corporation (PNC), the release of radioactive gaseous and liquid wastes was so controlled as not to exceed the set standards. Of the radioactive liquid wastes, concentrated wastes and sludge are stored in tanks. Radioactive solid wastes are suitably stored in containers. The situation of radioactive waste management in the fuel reprocessing facility in fiscal 1979 (from April, 1979, to March, 1980) is presented on the basis of the radiation control report made by PNC. The release of radioactive gaseous and liquid wastes was below the set standards. The following data are given in tables: the released quantity of radioactive gaseous and liquid wastes, the cumulative stored amount of radioactive liquid wastes, the produced quantity and cumulative stored amount of radioactive solid wastes; (for reference) the released quantity of radioactive gaseous and liquid wastes in fiscal 1977, 1978 and 1979. (J.P.N.)

Implications of Electronic Commerce for Fiscal Policy

Science.gov (United States)

Goolsbee, Austan

In this chapter, I will consider both sides of the relationship between electronic commerce and fiscal policy. For the impact of electronic commerce on fiscal policy, I will pay particular attention to the potential sales-tax revenue losses. The data suggest that the potential losses are actually modest over the next several years. I will also consider the reverse relationship - how fiscal policy affects Internet commerce. Here the evidence suggests that taxes have a sizable effect. I point out, though, that this only supports special treatment if there is some positive externality. Without one, the tax system will lead to excessive online buying to avoid taxes. I will then deal the neglected issue of taxes and Internet access, which can create large deadweight costs both because demand may be price-sensitive and because taxes can slow the spread of new technologies. Finally, I offer some discussion of the international context of taxes and the Internet and the international temptations to raise rates on E-commerce.

Fool the Markets? Creative Accounting, Fiscal Transparency and Sovereign Risk Premia

OpenAIRE

Kerstin Bernoth; Guntram B. Wolff

2006-01-01

We investigate the effects of official fiscal data and creative accounting signals on interest rate spreads between bond yields in the European Union. Our model predicts that risk premia contained in government bond spreads should increase in both, the official fiscal position and the expected "creative" part of fiscal policy. The relative importance of these two signals depends on the transparency of the country. Greater transparency reduces risk premia. The empirical results confirm the hyp...

Budget of the U.S. Government, Fiscal Year 2013

Science.gov (United States)

Office of Management and Budget, Executive Office of the President, 2012

2012-01-01

"Budget of the United States Government, Fiscal Year 2013" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. The 2013 Budget contains a number of steps to put the country on a fiscally sustainable path. First, this Budget implements the tight…

Creating Fiscal Space for Social Sectors Development in Tanzania ...

African Journals Online (AJOL)

This paper discusses fiscal space creation and use in the context of development of social sectors in Tanzania. The paper observes that Tanzania is making good progress in creating and using her fiscal space. The priority being accorded to social sectors, especially in education and health is in the right direction. However ...

International Petroleum Fiscal Regimes: Trends in Tax-Royalty Worldwide and in Romania

Directory of Open Access Journals (Sweden)

MARIANA PAPATULICĂ

2014-05-01

Full Text Available “Resource nationalism” is a cyclical phenomenon whereby governments assert varying degrees of control over natural resources located within their territories, in an attempt to maximise revenue generation from their national resources. Resource nationalism often depends on the price of hydrocarbons and the ability of national governments to extract them. International oil companies are attractive partners for the development of concessions as they have advanced extractive technology, superior project management skills, flexible logistical chains and access to capital from global financial markets. However, these advantages will erode as National Oil Companies (NOCs improve their expertise over the mid- to long-term and new forms of resource nationalism may restrict their room for manoeuvre.The recent trends in most of oil producing countries’ policies are focusing on highly increasing the fiscal levies imposed to resources exploited under the concession agreements and also on imposing minimum labor taxes. At the end of 2014, The Romanian Government will have to reappraise the fiscal systems for the companies operating in the national oil and gas upstream sector, because the 10-year "freezing" of royalties on oil and gas, at a very low level compared with other producing countries will come to an end. This article tries to present the trends in the international petroleum fiscal regimes worldwide, to make a comparative analysis between Romania and other countries from this point of view and finally to make some recommendations as regards the main guidelines that the negociators could follow in order to obtain better conditions for the new fiscal regime and implicitly a better turning into account of our natural resources to the benefit of the consumers.

Report on the results of the fiscal 1997 R and D under consignment from NEDO of photon measuring/processing technology (R and D of petroleum production system high-grade measuring/processing technology); 1997 nendo Shin energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku photon keisoku kako gijutsu (sekiyu seisan system kodo keisoku kako gijutsu kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D were conducted of high-strength and high-accuracy welding/joining technology using laser, technology to measure and assess the joining state of structures and defects around the surface of structures and inside structures by high accuracy and high resolution, and technology/equipment to generate a laser light source for the tool, which are all required to remarkably enhance safety/reliability of oil drilling facilities working in the severe environment. In fiscal 1997, as the R and D of oil production system high-grade measuring/processing technology, technical study, study of measures to be taken, operating experiment, assessment, examination, etc. were conducted on the following themes: 1) macroscopic processing technology (R and D of high-reliability laser welding technology), 2) non-destructive composition measuring technology (R and D of internal measurement and photoelectron spectroscopy using short-wavelength radiation), 3) tight-focusing all-solid-state laser technology (R and D of fiber laser), 4) tight-focusing all-solid-state laser technology (R and D of high-efficiency laser diode), and 5) comprehensive investigation of phonics engineering (investigation for photon-applied materials processing technology). 256 refs., 205 figs., 18 tabs.

Informal Progress Report Contract Number: DE-FG03-02NA00074/A000

International Nuclear Information System (INIS)

Brune, Carl R.; Grimes, Steven M.

2003-01-01

OAK B127 We report on work performed under contract DE-FG03-03NA00074 since January 1,2003. The research is in the area of low energy nuclear reactions and nuclear structure. The progress on research on level densities and improvement to R-Matrix calculations are presented. The preparations to begin high resolution experiments on p-shell nuclei are reviewed

A Study of Intergovernmental Fiscal Transfers in India and Pakistan ...

International Development Research Centre (IDRC) Digital Library (Canada)

In both India and Pakistan, recent policy changes in the fiscal transfer system (the ... test a series of hypotheses to assess the impact of such changes on fiscal behavior at ... IDRC invests in research and knowledge to empower women in India.

The influence of fiscal rules on healthcare policy in the United States and the Netherlands.

Science.gov (United States)

Schakel, H Christiaan; Jeurissen, Patrick; Glied, Sherry

2017-10-01

Governments use fiscal rules to put a framework and limits on how budgetary challenges are addressed, but the rules themselves are still an understudied area among health policy scholars. For a long time, healthcare held a somewhat separate status because of the reliance on entitlements and dedicated revenue streams. However, the combined forces of advocates for integral decision-making, central budget control and the increasing costs might shift healthcare towards budgetary frameworks that currently apply to other spending categories. In this paper, we study fiscal rules that the US and the Netherlands have adopted since 2010 and their impact on healthcare policy. Our analysis shows that fiscal rules can have an impact on the rationing of healthcare. In the studied timeframe, the rules seem to have more impact on budget outcomes than on the budget process itself. In addition, the convergence of fiscal and program policy objectives seems to be better accomplished in a budgetary system that applies enforceable budget ceilings. Budgeting for health entitlements requires a comprehensive and tailor-made approach and the composition of traditional rules might not fully answer to the complexities of healthcare policy. This paper aims to contribute to that debate and the way we think about healthcare budgeting. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

La misura della pressione fiscale in rapporto al prodotto interno lordo in luogo del prodotto interno netto:un capitolo dell'illusione fiscale (The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: ...

Directory of Open Access Journals (Sweden)

Francesco Forte

2012-04-01

Full Text Available The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: A Chapter in Fiscal Illusion The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at Factor Costs. This methodology causes a systematic undervaluation of the tax burden, by something between 25% (Sweden and Austria and 15% (Switzerland. Correctly measured, the tax burden in most European countries is above 50% and in the Nordic countries above 65%, or close to it! Thus, tax payers are deceived about the true cost and size of the public economy. GDP’s origin and widespread adoption is examined as well as the development of the notion of national income adopted to assess the tax burden.  JEL Codes: H20, H21 

Spending Disclosure - Fiscal Year 2012

Data.gov (United States)

Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

Groundwater Annual Status Report for Fiscal Year 1999

International Nuclear Information System (INIS)

Nylander, C.L.; Bitner, K.A.; Henning, K.; Johnson, A.S.; Keating, E.H.; Longmire, P.; Newman, B.D.; Robinson, B.; Rogers, D.B.; Stone, W.J.; Vaniman, D.

2000-01-01

Groundwater protection activities and hydrogeologic characterization studies are conducted at Los Alamos National Laboratory annually. A summary of fiscal year 1999 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL. Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 2000

The Fiscal Impacts of School Choice in New Hampshire

Science.gov (United States)

Gottlob, Brian J.

2004-01-01

This study addresses the fiscal impacts of school choice in New Hampshire. The author uses one example from the 2003 New Hampshire legislative session to illustrate the fiscal impacts of school choice on New Hampshire and its communities. He develops a unique database of individual and household level responses from the 2000 Census of New…

Fiscal Austerity Versus Growth in Croatia

Directory of Open Access Journals (Sweden)

Marinko Škare

2015-04-01

Full Text Available The role of fiscal austerity has been questioned for centuries, but a rapidly increasing deficit along with the financial crisis in 2007/2008 influenced a renewed debate on the economics of austerity. This paper analyzes the role of austerity versus the role of economic growth. It also attempts to highlight the role of the theoretical context of austerity policy and the economic history lesson learned during the transition from the Bretton Woods model to Washington’s consensus. Despite numerous studies and polarized debate, no consensus on the implementation of fiscal austerity has been achieved because this complex subject has not been the subject of a sufficient methodological exploration. Emphasis should be placed on defining the methodology of austerity and gathering statistical data to influence the implementation of social transfer policies. In addition, it is necessary not only to take a hybrid approach to fiscal and monetary policy but also to adopt economic laws and quantitative economic relationships. The benchmarking country used in this paper is Croatia. The outcome of this research can serve as the basis for future decision-making and research.

Fiscal 1997 development of fuel cell power generation technology. Part 3. Supplementary explanation to R and D of molten carbonate fuel cell and power generation system; 1997 nendo nenryo denchi hatsuden gijutsu kaihatsu hosoku setsumeisho. 3. Yoyu tansan'engata nenryo denchi (hatsuden system no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-05-01

A supplementary explanation was compiled for the results of a commissioned project reported in fiscal 1997 (development of fuel cell power generation technology, and R and D (3) of molten carbonate fuel cell and power generation system). The supplementary explanation was given on the development of parallel flow stack, design/manufacturing of 250 kW stacks, design and manufacturing of 250 kW stacks in connection with installation/adjustment. (NEDO)

The state of radioactive waste management and personnel radiation exposure in commercial nuclear power plants in fiscal 1981

International Nuclear Information System (INIS)

1982-01-01

Radioactive waste management: The owners of commercial nuclear power plants are obligated to control the release of gaseous and liquid radioactive wastes below the objective release levels, and to store solid wastes in containers on the site. As for the former, the released (radioactive) quantity in fiscal 1981 (from April, 1981, to March, 1982,) together with the objective levels are given for respective nuclear power stations; and as for the latter, the stored quantity and also the cumulative quantity up to the year are given. Radiation exposure: The owners of commercial nuclear power plants are obligated to control the personnel exposure below the permissible level. The personnel exposure dose in fiscal 1981 is given for respective nuclear power station. (Mori, K.)

The impact of fiscal austerity on suicide: on the empirics of a modern Greek tragedy.

Science.gov (United States)

Antonakakis, Nikolaos; Collins, Alan

2014-07-01

Suicide rates in Greece (and other European countries) have been on a remarkable upward trend following the global recession of 2008 and the European sovereign debt crisis of 2009. However, recent investigations of the impact on Greek suicide rates from the 2008 financial crisis have restricted themselves to simple descriptive or correlation analyses. Controlling for various socio-economic effects, this study presents a statistically robust model to explain the influence on realised suicidality of the application of fiscal austerity measures and variations in macroeconomic performance over the period 1968-2011. The responsiveness of suicide to levels of fiscal austerity is established as a means of providing policy guidance on the extent of suicide behaviour associated with different fiscal austerity measures. The results suggest (i) significant age and gender specificity in these effects on suicide rates and that (ii) remittances have suicide-reducing effects on the youth and female population. These empirical regularities potentially offer some guidance on the demographic targeting of suicide prevention measures and the case for 'economic' migration. Copyright © 2014 Elsevier Ltd. All rights reserved.

THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE?

Directory of Open Access Journals (Sweden)

Aristita Rotila

2014-12-01

Full Text Available Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fiscal rules and some paper works, we want to clarify in this study some conceptual issues referring to the fixed means, the tangible fixed assets components, of impacting financial information, respectively, on taxation. Is the concept of “fixed means” an accounting one or a fiscal one? We try to answer to this question and also to formulate an opinion on whether it is longer justified to use this concept in the accounting vocabulary and hence in the production of information presented in financial statements or in the fiscal vocabulary and implicitly in the work done to produce information provided in the fiscal reports.

Federal Geothermal Research Program Update Fiscal Year 2002

Energy Technology Data Exchange (ETDEWEB)

2003-09-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The goals are: (1) Double the number of States with geothermal electric power facilities to eight by 2006; (2) Reduce the levelized cost of generating geothermal power to 3-5 cents per kWh by 2007; and (3) Supply the electrical power or heat energy needs of 7 million homes and businesses in the United States by 2010. This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2002. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy. balanced strategy for the Geothermal Program.

Federal Geothermal Research Program Update Fiscal Year 2003

Energy Technology Data Exchange (ETDEWEB)

2004-03-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The following mission and goal statements guide the overall activities of the Office. The goals are: (1) Reduce the levelized cost of generating geothermal power to 3-5 cents per kWh by 2007; (2) Double the number of States with geothermal electric power facilities to eight by 2006; and (3) Supply the electrical power or heat energy needs of 7 million homes and businesses in the United States by 2010. This Federal Geothermal Program Research Update reviews the accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2003. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy. balanced strategy for the Geothermal Program.

De fiscale fishing expedition

NARCIS (Netherlands)

Poelmann, E.

2016-01-01

In de fiscale literatuur en/of mediaberichten duikt met enige regelmaat de term ‘fishing expedition’ op. De term wordt in rechterlijke uitspraken en in beleid genoemd, in nationale en internationale context. Het valt op dat voor die term kennelijk slechts indirecte definities bestaan, althans ik heb

Fiscal 1991 report. Coal liquefaction committee; 1991 nendo sekitan ekika iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

The committee in this fiscal year had the 1st meeting in July 1991, the 2nd in August 1991, and the 3rd in March 1992, when fiscal 1990 research and development results, fiscal 1991 research and development programs, fiscal 1991 research and development results, etc., were reported and deliberated. At the 2nd meeting, the meaning of coal liquefaction technology development and how to go ahead with the task were described, which topic for discussion was entitled 'How coal liquefaction technology should be for the 21st century.' After discussion, it was agreed upon that a coal liquefaction technology package be completed in fiscal 2000 based on the absorption of each other's findings and on the utilization of basic studies common to both to be realized through the exchange of technologies between the brown coal liquefaction project and the bituminous coal liquefaction project. Under the brown coal liquefaction project, a 50 ton/day pilot plant was built and operated in Victoria, Australia, and the operation was completed in October 1990. The results of research and development under the coal brown liquefaction project will be compiled by fiscal 1993. (NEDO)

Controlling the switching field in nanomagnets by means of domain-engineered antiferromagnets

Science.gov (United States)

Folven, E.; Linder, J.; Gomonay, O. V.; Scholl, A.; Doran, A.; Young, A. T.; Retterer, S. T.; Malik, V. K.; Tybell, T.; Takamura, Y.; Grepstad, J. K.

2015-09-01

Using soft x-ray spectromicroscopy, we investigate the magnetic domain structure in embedded nanomagnets defined in L a0.7S r0.3Mn O3 thin films and LaFe O3/L a0.7S r0.3Mn O3 bilayers. We find that shape-controlled antiferromagnetic domain states give rise to a significant reduction of the switching field of the rectangular nanomagnets. This is discussed within the framework of competition between an intrinsic spin-flop coupling and shape anisotropy. The data demonstrates that shape effects in antiferromagnets may be used to control the magnetic properties in nanomagnets.

77 FR 32977 - Announcement of Funding Awards for Fiscal Year 2012 Transformation Initiative: Choice...

Science.gov (United States)

2012-06-04

... Awards for Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research... awards for the Fiscal Year (FY) 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small... Under the Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research...

Fiscal Deficits and Interest Rates in the United States: An Empirical Analysis, 1960-84 (Déficits budgétaires et taux d'intérêt aux Etats-Unis: analyse empirique, 1960-84) (El déficit fiscal y las tasas de interés en Estados Unidos: Un análisis empírico, 1960-84)

OpenAIRE

Vito Tanzi

1985-01-01

The paper deals with the ongoing controversy about whether fiscal deficits bring about higher interest rates and whether the historically high peacetime fiscal deficits experienced by the United States in recent years have been the main factor explaining the extraordinarily high level of U.S. real interest rates. On the basis of a simple model of interest rate determination that includes nonfiscal as well as fiscal variables, the paper shows that interest rates are positively influenced by fi...

Voices of nuclear-power monitors in fiscal 1981

International Nuclear Information System (INIS)

1983-01-01

The system of ''nuclear-power monitors'', started in fiscal 1977, is for the purpose of hearing the opinions of general people on nuclear power development and utilization and reflecting the results to the governmental nuclear power administration. The number of monitors in fiscal 1981 is a total of 504. The results in the fiscal year are described: (1) Questionnaire survey: The survey was made from March 10 to 25, 1982. Of the total, 355 (70.4%) answered the questions concerning the following matters: the future of energy, the development of nuclear power, the administration of nuclear power safety, and nuclear power public relations. (2) Voices (opinion) sent by the monitors: Of the total 150 items sent from September, 1981, to March, 1982, 48 concerned public relations, 26 were about the development and utilization and 25 were about the safety. (Mori, K.)

New Fiscal Rules for the Czech Republic: Analysis of the Proposal

Czech Academy of Sciences Publication Activity Database

Baxa, Jaromír; Paulus, M.

2016-01-01

Roč. 2016, č. 1 (2016) Institutional support: RVO:67985556 Keywords : fiscal rules * fiscal policy * real-time data Subject RIV: AH - Economics http://library.utia.cas.cz/separaty/2016/E/baxa-0465222.pdf

Milton Friedman e a efetividade da política fiscal

Directory of Open Access Journals (Sweden)

Francisco Luiz C. Lopreato

2013-08-01

Full Text Available O objetivo do artigo é discutir a visão de Milton Friedman sobre o papel da política fiscal. O trabalho estrutura-se a partir da discussão de quatro pontos. O primeiro relembra traços da trajetória do autor, desde a fase inicial em que dá relevância à política fiscal até o momento em que a renega. O segundo retoma questões apresentadas no tópico anterior e os argumentos usados para negar a efetividade da política fiscal. O terceiro volta-se à apresentação da hipótese da renda permanente e a sua posição contra o uso e as implicações da função consumo nos estudos de caráter keynesiano da velha síntese. O último ponto destaca a crítica contra as ações discricionárias, com ênfase na discussão dos lags existentes na política fiscal. O retorno ao autor justifica-se porque as suas ideias influenciaram o modo de a atual teoria macroeconômica dominante pensar tópicos relevantes da área fiscal.

Tax levy financing for local public health: fiscal allocation, effort, and capacity.

Science.gov (United States)

Riley, William J; Gearin, Kimberly J; Parrotta, Carmen D; Briggs, Jill; Gyllstrom, M Elizabeth

2013-12-01

Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health

Public revenue, fiscal deficit and economic growth: Evidence from Asian countries

OpenAIRE

AMGAIN, Jeeban; DHAKAL, Nanda Kumar

2017-01-01

Abstract. This paper examines the impact of public revenue and fiscal deficit on economic growth in 20 Asian Countries. We use panel Autoregressive Distributed Lag Model (ARDL) to estimate both the short-run and long-run impact of the fiscal variables. The results indicate that fiscal deficit adversely affect growth both in short-run and long-run. In the long-run, deficit finance leads to debt accumulation which is also negatively associated with growth. However, panel ARDL results show that ...

Equilibrium Strategies in a Fiscal-Monetary Game : a Simulation Analysis

Directory of Open Access Journals (Sweden)

Irena Woroniecka-Leciejewicz

2015-01-01

Full Text Available The results from a simulation analysis of the policy-mix have been presented, carried out in a fiscal-monetary game, in which fiscal and monetary authorities make decisions from the point of view of realizing their own respective economic objectives. In order to represent the interrelations between, on the one hand, the instruments of fiscal policy and of monetary policy, and, on the other hand - the economic effects resulting from their application, a modified logistic function was used. The method adopted enables consideration of the specificity of the effects of these instruments on the business cycle, consisting in the limited effectiveness of applying any extremely restrictive or expansive policy, and the respective impact on the economy. The simulation study was meant to show the influence exerted both by the parameters of the function and the priorities of the fiscal and monetary authorities on the Nash equilibrium state, corresponding to the choice of a particular combination of budgetary and monetary policies. (original abstract

Surface characterization, in vitro and in vivo biocompatibility of Mg-0.3Sr-0.3Ca for temporary cardiovascular implant.

Science.gov (United States)

Bornapour, M; Mahjoubi, H; Vali, H; Shum-Tim, D; Cerruti, M; Pekguleryuz, M

2016-10-01

Magnesium-based alloys are attractive candidate materials for medical applications. Our earlier work showed that the ternary Mg-0.3Sr-0.3Ca alloy exhibits slower degradation rates than both binary Mg-Sr and Mg-Ca alloys. The ternary alloy immersed in simulated body fluid (SBF) forms a compact surface layer of corrosion products that we hypothesized to be a Sr-substituted hydroxyapatite (HA). The main objectives of the current work are to understand the bio-degradation mechanism of Mg-0.3Sr-0.3Ca, to identify the exact nature of its protective layer and to evaluate the in vitro and in vivo biocompatibility of the alloy for cardiovascular applications. To better simulate the physiological environment, the alloy was immersed in SBF which was daily refreshed. Raman spectroscopy and X-Ray photoelectron spectroscopy (XPS) confirmed the formation of a thin, Sr-substituted HA layer at the interface between the alloy and the corrosion products. In vitro biocompatibility evaluated via indirect cytotoxicity assays using HUVECs showed no toxicity effect and ions extracted from Mg-0.3Sr-0.3Ca in fact increased the viability of HUVECs after one week. In vivo tests were performed by implanting a tubular Mg-0.3Sr-0.3Ca stent along with a WE43 control stent into the right and left femoral artery of a dog. Post implantation and histological analyses showed no thrombosis in the artery with Mg-0.3Sr-0.3Ca stent after 5weeks of implantation while the artery implanted with WE43 stent was extensively occluded and thrombosed. Microscopic observation of the Mg-0.3Sr-0.3Ca implant-tissue interface confirmed the in situ formation of Sr-substituted HA on the surface during in vivo test. These results show that the interfacial layer protects the surface of the Mg-0.3Sr-0.3Ca alloy both in vitro and in vivo, and is the key factor in the bio-corrosion resistance of the alloy. Copyright © 2016 Elsevier B.V. All rights reserved.

A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices

Directory of Open Access Journals (Sweden)

Ionel Bostan

2017-05-01

Full Text Available The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the postEU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs’ mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection.

A multi-site controlled trial of the R&R2MHP cognitive skills program for mentally disordered female offenders.

Science.gov (United States)

Jotangia, Amit; Rees-Jones, Angharad; Gudjonsson, Gisli H; Young, Susan

2015-05-01

This study aimed to evaluate the acceptability and efficacy of delivering the Reasoning and Rehabilitation Mental Health Program (R&R2MHP) to female mentally disordered offenders detained in medium and low secure hospital settings. Group treatment participants (N = 18) and control participants receiving treatment as usual (N = 20) completed self-report measures pre- and post-group. An informant measure of ward behavior was also completed by staff. Violent attitudes and locus of control were assessed at 3-month follow-up. Program completion was excellent (89%). A conservative intention-to-treat analysis found significant treatment effects post-group for positive problem-solving orientation, rational problem-solving style, and locus of control (medium-large effect), but no treatment effect for violent attitudes, anger, and ward behavior. At follow-up, a large treatment effect was found for locus of control. Ad hoc per protocol analyses found a large treatment effect for ward behavior. The findings provide preliminary support for the feasibility and utility of delivering R&R2MHP to females in secure psychiatric settings. © The Author(s) 2013.

Annual report of the Japan Atomic Energy Research Institute for fiscal 2000

International Nuclear Information System (INIS)

2001-01-01

The Japan Atomic Energy Research Institute (JAERI) promotes some researches such as neutron science research, light quantum/synchrotron radiation science research, radiation application research, science research, advanced basic research, and so on, based on nuclear energy R and D and contributing to general development on scientific technology, along the Long-term program on research, development and application of nuclear energy' established on June, 1994, as a general organization on nuclear energy R and D in Japan. And, as an R and D on advanced energy system bringing breakthrough on nuclear energy technology, JAERI also promotes research on future type energy system, R and D on nuclear fusion, and trial research on high temperature engineering. Furthermore, JAERI progresses research on safety and health physics, as occupying both fields of general nuclear energy science and nuclear energy. In addition, by carrying out not only interdisciplinary cooperation in Japan but also versatile international one, various research assisting business and effective R and D are promoted. Here were described in details in fiscal year 2000, on 6 items on the neutron science research (SR), 13 items on light quantum/radiation light SR, 13 items on radiation application SR, 6 items on matter SR, 3 items on environment SR, 19 items on advanced basic SR, and so on. (G.K.)

The state of radioactive waste management and of personnel radiation exposure in nuclear power generating facilities in fiscal 1983

International Nuclear Information System (INIS)

1985-01-01

(1) The state of radioactive waste management in nuclear power generating facilities: In the nuclear power stations, the released quantities of radioactive gaseous and liquid wastes are all below the control objective levels. For the respective nuclear power stations, the released quantities of radioactive gaseous and liquid wastes in fiscal 1983 and the objective levels are given in table. And, the quantities of solid wastes taken into storage and the cumulative amounts are given. For reference, the results each year since fiscal 1974 are shown. (2) The state of personnel radiation exposure in nuclear power generating facilities: In the nuclear power stations, the personnel radiation exposures are all below the permissible levels. The dose distribution etc. in the respective nuclear power stations are given in table. For reference, the results each year since fiscal 1974 are shown. (Mori, K.)

Monetary and fiscal policy under bounded rationality and heterogeneous expectations

NARCIS (Netherlands)

Lustenhouwer, J.E.

2017-01-01

The goal of this thesis is to use plausible and intuitive models of bounded rationality to give new insights in monetary and fiscal policy. Particular focus is put on the zero lower bound on the nominal interest rate, forward guidance, and fiscal consolidations. The thesis considers different forms

Fission in R-processes Elements (FIRE) - Annual Report: Fiscal Year 2017

Energy Technology Data Exchange (ETDEWEB)

Schunck, Nicolas [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2017-10-18

The goal of the FIRE topical collaboration in nuclear theory is to determine the astrophysical conditions of the rapid neutron capture process (r-process), which is responsible for the formation of heavy elements. This will be achieved by including in r-process simulations the most advanced models of fission (spontaneous, neutron-induced, beta-delayed) that have been developed at LLNL and LANL. The collaboration is composed of LLNL (lead) and LANL for work on nuclear data (ground-state properties, fission, beta-decay), BNL for nuclear data management, and the university of Notre Dame and North Carolina State University for r-process simulations. Under DOE/NNSA agreement, both universities receive funds from the DOE Office of Science, while national laboratories receive funds directly from NA221.

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

2012-01-01

Roč. 43, č. 1 (2012), s. 199-217 ISSN 0377-7332 Institutional research plan: CEZ:AV0Z70850503 Keywords : fiscal policy * public expenditure * fiscal stance Subject RIV: AH - Economics Impact factor: 0.614, year: 2012

Consultatie bij fiscale wetgeving

NARCIS (Netherlands)

Kreveld, Netty Margriet Amelien van

2016-01-01

The key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select the best possible consultation variant and the suitable stakeholders. I have analyzed six consultation

Fiscal 2000 report on result of R and D project for industrial science and technology in cooperation with universities, and R and D of platform for designing high functional material; 2000 nendo kokino zairyo seikkei platform no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1991-03-01

R and D was conducted concerning sophistication and high speeding in designing materials by simulation technology utilizing a new calculation method, with fiscal 2000 results compiled. In each working group, research was carried out respectively on coarse-grained molecular dynamics, dynamic average domain method, dispersed structure simulation, verification study, and platforms. Also, Tokyo University, Graduate School of Frontier Sciences, examined structures and physical properties of polymeric materials at nano-scale, making comparisons with expected values by simulation. Tokyo University, Institute of Industrial Science conducted an experimental research in order to elucidate the whole picture of viscoelastic phase separation in a polymeric solution system at quantitative level. Tokyo Institute of Technology, Graduate School, made a comparison between a simulation and an experiment concerning polymer micelles by molecular association and polymerization-induced phase separation. Meantime, Kyoto University, Graduate School, carried out research on dynamics of complex phase transition of multi-component polymer mixtures and its self-assembling processes. (NEDO)

The structure at 2.5 Å resolution of human basophilic leukemia-expressed protein BLES03

International Nuclear Information System (INIS)

Bitto, Eduard; Bingman, Craig A.; Robinson, Howard; Allard, Simon T. M.; Wesenberg, Gary E.; Phillips, George N. Jr

2005-01-01

The crystal structure of the 27.5 kDa BLES03 protein was determined at 2.5 Å resolution. Despite having an undetectable sequence relationship, the structure adopts a fold similar to that of eukaryotic initiation factor 4E with minor variations. The crystal structure of the human basophilic leukemia-expressed protein (BLES03, p5326, Hs.433573) was determined by single-wavelength anomalous diffraction and refined to an R factor of 18.8% (R free = 24.5%) at 2.5 Å resolution. BLES03 shows no detectable sequence similarity to any functionally characterized proteins using state-of-the-art sequence-comparison tools. The structure of BLES03 adopts a fold similar to that of eukaryotic transcription initiation factor 4E (eIF4E), a protein involved in the recognition of the cap structure of eukaryotic mRNA. In addition to fold similarity, the electrostatic surface potentials of BLES03 and eIF4E show a clear conservation of basic and acidic patches. In the crystal lattice, the acidic amino-terminal helices of BLES03 monomers are bound within the basic cavity of symmetry-related monomers in a manner analogous to the binding of mRNA by eIF4E. Interestingly, the gene locus encoding BLES03 is located between genes encoding the proteins DRAP1 and FOSL1, both of which are involved in transcription initiation. It is hypothesized that BLES03 itself may be involved in a biochemical process that requires recognition of nucleic acids

Bio-fuels: European Communities fiscal initiatives

International Nuclear Information System (INIS)

Autrand, A.

1992-01-01

This paper first reviews the influence that European Communities fiscal policies have had in the past on the development of more environmentally compatible fuels such as unleaded gasoline. It then discusses which directions fiscal policy makers should take in order to create appropriate financial incentives encouraging the production and use of biomass derived fuels - methanol, ethanol and pure and transesterified vegetable oils. An assessment is made of the efficacy of a recent European Communities proposal which calls for the application of excise tax reductions on bio-fuels. Attention is given to the net effects due to reduced sulfur and carbon dioxide emissions characterizing bio-fuels and the increased use of fertilizers necessary to produce biomass fuels

Operational accidents and radiation exposures at DOE facilities. Fiscal year 1979

International Nuclear Information System (INIS)

1980-12-01

The Department of Energy's safety performance in fiscal year 1979 showed improvement in all categories over fiscal year 1978. The loss rates were less than one-half the United States industry average as reported by the National Safety Council. Incidence rates per 200,000 workhours were 1.1 lost workday cases and 17.2 lost workdays compared to 1.2 lost workday cases and 17.6 lost workdays during fiscal year 1978. The recordable occupational illness rate, based on only 80 cases, was 0.06 cases per 200,000 workhours compared to 0.07 cases per 200,000 workhours for fiscal year 1978. Nine fatalities of contractor employees resulted in an annual rate of 6.0 deaths per 100,000 workers compared with 10 fatalities during fiscal year 1978, and an annual rate of 6.7 deaths per 100,000 workers. The total Department of Energy property loss reported during fiscal year 1979 was $3.3 million; $765,400 was caused by fire, and $2.5 million by other causes. A total of 121 million vehicle miles of official travel resulted in 685 accidents with $338,400 in property damage. The loss rates of 5.7 accidents per million vehicle miles and $2.80 per 1000 miles were improvements over the fiscal year 1978 rates of 5.8 accidents per million vehicle miles and $2.97 property damage per 1000 miles. The 104,986 monitored Department of Energy and its contractor employees received a total dose of 9040 rem in calendar year 1979. Both the total dose and the 1748 employees receiving radiation exposures greater than 1 rem in 1979 represent a continuing downward trend from the calendar year 1978 total dose of 9380 rem and the 1826 employees who received radiation exposures greater than 1 rem

Evolution and sign control of square-wave-like anisotropic magneto-resistance in spatially confined La{sub 0.3}Pr{sub 0.4}Ca{sub 0.3}MnO{sub 3}/LaAlO{sub 3}(001) manganite thin films

Energy Technology Data Exchange (ETDEWEB)

Alagoz, H. S., E-mail: alagoz@ualberta.ca; Jeon, J.; Keating, S.; Chow, K. H., E-mail: khchow@ualberta.ca; Jung, J., E-mail: jjung@ualberta.ca [Department of Physics, University of Alberta, Edmonton, Alberta T6G 2E1 (Canada)

2016-04-14

We investigated magneto-transport properties of a compressively strained spatially confined La{sub 0.3}Pr{sub 0.4}Ca{sub 0.3}MnO{sub 3} (LPCMO) thin film micro-bridge deposited on LaAlO{sub 3}. Angular dependence of the magneto-resistance R(θ) of this bridge, where θ is the angle between the magnetic field and the current directions in the film plane, exhibits sharp positive and negative percolation jumps near T{sub MIT}. The sign and the magnitude of these jumps can be tuned using the magnetic field. Such behavior has not been observed in LPCMO micro-bridges subjected to tensile strain, indicating a correlation between the type of the lattice strain, the distribution of electronic domains, and the anisotropic magneto-resistance in spatially confined manganite systems.

Did Fiscal Stimulus Lift Developing Asia Out of the Global Crisis? An Empirical Investigation

Directory of Open Access Journals (Sweden)

Seok-Kyun Hur

2018-03-01

Full Text Available The substantial slowdown of economic growth since the global financial crisis of 2008-2009 is rekindling debate on whether developing Asia should use fiscal expansion to boost aggregate demand. A key factor in the debate is the effectiveness of countercyclical fiscal policy in the region. The global crisis, as well as the fiscal stimulus packages implemented by developing Asian countries at that time, give some clues to this important issue. The region weathered the global crisis well and experienced a robust V-shaped recovery. According to conventional wisdom, the fiscal stimulus packages put in place by Asian governments played a key role in the region’s recovery. The central objective of this paper is to empirically test this wisdom by using cross-country panel data. Our main finding is that the stimulus has had a limited but positive impact on developing Asia’s output during the global crisis. This lends some support to the notion that countercyclical fiscal policy can help the region cope with severe external shocks. The broader, more fundamental implication for regional policymakers is that the region’s long-standing commitment to fiscal discipline can yield significant benefits beyond macroeconomic stability. An important consequence of this commitment - relatively healthy fiscal balance sheets - enabled the region’s governments to quickly and decisively embark upon fiscal stimulus programs.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

Directory of Open Access Journals (Sweden)

Alina DOMNIŞOR

2016-09-01

Full Text Available The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.

Fiscal 1976 Sunshine Project result report. R and D on solar cooling/heating and hot water supply system; 1976 nendo taiyonetsu reidanbo kyuto system no kenkyu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1977-03-01

This report describes the fiscal 1974-76 research result on solar cooling/heating and hot water supply systems. Research was made on survey and analysis of current R and D states, system analysis, energy impact analysis, installation sites of solar collectors, diffusion policy, profitability, and performance evaluation method. Main research results obtained are as follows. The effect of solar cooling/heating and hot water supply on the Japanese energy demand in 2000 is estimated to be 13% for residences and 5% for the other buildings. Environment pollution derived from solar cooling/heating is extremely less than that from conventional energy quantitatively. The facility cost is estimated to be probably 27,000yen/m{sup 2} in collector cost, and nearly 100,000yen/t in heat storage tank cost. As design data for solar cooling/heating systems, the estimation method of heat collection for every solar radiation rank, performance comparison of honeycomb type collectors, and various data for air heat collection systems are presented. (NEDO)

INFLUENCE OF FISCAL POLICY DYNAMICS ON OUTPUT MANAGEMENT

Directory of Open Access Journals (Sweden)

Predescu Antoniu

2013-04-01

Full Text Available Dynamics of fiscal policy, more specific rise in fiscal pressure, increase which can be obtained either through enforcing one or more taxes, or by augmenting at least a tax, has a powerful impact on output management – visible, in the first place, in the realm of output size. But, not only output size will vary, after an increase in fiscal pressure, at least because output management is dealing with more than issue of producing a certain quantity of products, material or not, goods and/or services. Products are made for selling, but selling is impossible but through price and with a price; price is an essential economic variable, both in microeconomic and macroeconomic spheres. Thus, on one side rise in fiscal pressure determines, at least in short term, and, of course, if producers pay, or even support, a tax, be it newly enforced or (newly augmented, a rise of prices for sold products, and, on the other side, this results in a variation in output size, e.g. a reduced output volume, but, though, not in a linear trend. The dynamics, in this case of economic mechanism whose yield is a reduced volume of goods and/or services, in not linear, because essential are, too, the characteristics of products, from which effects of demand price elasticity and offer price elasticity influence significantly, in this framework, output management.

FISCAL DECENTRALIZATION IN ALBANIA: EFFECTS OF TERRITORIAL AND ADMINISTRATIVE REFORM

Directory of Open Access Journals (Sweden)

Mariola KAPIDANI

2015-12-01

Full Text Available The principle of decentralization is a fundamental principle for the establishment and operation of local government. It refers to the process of redistributing the authority and responsibility for certain functions from central government to local government units. In many countries, particularly in developing countries, fiscal decentralization and local governance issues are addressed as highly important to the economic development. According to Stigler (1957, fiscal decentralization brings government closer to the people and a representative government works best when it is closer to the people. Albania is still undergoing the process of decentralization in all aspects: political, economic, fiscal and administrative. Decentralization process is essential to sustainable economic growth and efficient allocation of resources to meet the needs of citizens. Albania has a fragmented system of local government with a very large number of local government units that have neither sufficient fiscal or human capacity to provide public services at a reasonable level (World Bank. However, recent administrative and territorial reform is expected to have a significant impact in many issues related to local autonomy and revenue management. This paper is focused on the progress of fiscal decentralization process in Albania, stating key issues and ongoing challenges for an improved system. The purpose of this study is to analyze the effects of recent territorial reform, identifying problems and opportunities to be addressed in the future.

Structural separation without fiscal tension? Possible fiscal consequences of the structural separation proposals

International Nuclear Information System (INIS)

Derksen, R.T.; Faber, A.R.

2005-01-01

An overview is given of the most important changes which are anticipated in the title bill and imply changes of the 1998 Electricity Law and the Natural Gas Law in the Netherlands. In this article the focus is on fiscal measures and their consequences for the electric and gas utilities [nl

Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

International Nuclear Information System (INIS)

Palmer, E.

1999-01-01

This FFA Annual Progress Report has been developed to summarize the information for activities performed during the Fiscal Year 1998 (October 1, 1997, to September 30, 1998) and activities planned for Fiscal Year 1999 by U.S. EPA, SCDHEC, and SRS at those units and areas identified for remediation in the Agreement

Beneficios fiscales de las sociedades cooperativas en Venezuela

OpenAIRE

Ramírez A., Héctor M.

2013-01-01

En la última década (período 2000-2010) en Venezuela, el número de sociedades cooperativas ha aumentado notablemente. Esto debido al énfasis por parte del Estado en promover la creación de estas asociaciones inmersas en la economía social, otorgando a las mismas diversos beneficios fiscales. La presente investigación tiene como objetivo, analizar los beneficios fiscales de las sociedades cooperativas en Venezuela. Se concluye, que las cooperativas poseen varios beneficios fi...

Federal role in resource recovery will focus on waste-to-energy R and D

Energy Technology Data Exchange (ETDEWEB)

Dawson, R.A.

1981-05-01

Virtually all of the federal programs created in recent years to sponsor resource recovery R and D have been slated for budget cuts or termination by the administration of President Ronald Reagan. The only programs that will survive revised fiscal budgets will be waste-to-energy R and D studies sponsored by DOE and EPA. Differing reactions to such cuts are apparent: the affected agencies are protesting, while private industry welcomes this hands-off policy.

State of exposure control for workers engaging in radiation works and state of radioactive waste management in nuclear reactor facilities for test and research and nuclear reactor facilities at research and development stage, fiscal year 1995

International Nuclear Information System (INIS)

1996-01-01

This is the summary of the reports submitted in fiscal year 1995 by the installers of the nuclear reactor facilities for test and research or at research and development stage, conforming to the related law. The individual dose equivalent of the workers engaging in radiation works in fiscal year 1995 was sufficiently lower than the prescribed limit in all reactor facilities. As for the released quantities of gaseous and liquid wastes, the radioactive substances in the air and water outside the monitor zones never exceeded the prescribed concentration limit in all reactor facilities. In the reactor facilities, for which the target values of release control have been determined, the values were less than the targets in all cases. The increase of stored radioactive solid waste decreased as the dismantling works of the reactor auxiliary system of the nuclear powered ship 'Mutsu' were finished in fiscal year 1994. As the amount of stored radioactive solid waste approaches the installed capacity, the preservation capacity of the existing waste preservation building was increased. (K.I.)

MERCOSUL x Brasil: análise da soberania fiscal

Directory of Open Access Journals (Sweden)

Juliana Kiyosen Nakayama

2004-12-01

Full Text Available The present study has as objective to analyze the concept of sovereignty, the existence or not of the sovereignty tax in Brazil and its implications on the federative pact and abilities taxes on MERCOSUR. It stands out the concern of one of the freedoms of the block, the free circulation of goods and services. The sovereignty of the State lodges the fiscal sovereignty or tax. In international scope, the fiscal sovereignty or tax is reflected as full capacity of a State ahead of excessively in the international scene. The State has fiscal sovereignty when it edits its laws, when its will is the last one to prevail how much to managed it's, and the fiscal sovereignty exceeds the territory of the State, when its ability tax reaches its contributors where it wants that they are. The applicability of the constant norms in International Treatys elapses the postulate of sovereignty, as concern the juridical power, which its concept discloses a supremacy character, distinguishing itself from the sovereignty of the State directed to all of its territory and in the reciprocal relations between the States. After that, treaty and the tax treaty are analysed more deeply. Such implications reflect in Brazil’s Reformation Tax and the adjustments assumed by MERCOSUR’s members.O presente estudo tem o objetivo de analisar o conceito de soberania, da existência ou não da soberania tributária no Brasil e suas implicações com o pacto federativo e competências tributárias face ao MERCOSUL. Ressalta a preocupação de uma das liberdades do bloco, a livre circulação de bens e de serviços. A soberania do Estado alberga a soberania fiscal ou tributária. Em âmbito internacional, a soberania fiscal ou tributária reflete-se como capacidade plena de um Estado diante dos demais no cenário internacional. O Estado tem soberania fiscal quando edita suas leis, quando a sua vontade é a última a prevalecer quanto aos seus administrados, e a soberania fiscal

Migration of Older to New Digital Control Systems in Nuclear Power Plant Main Control Rooms

Energy Technology Data Exchange (ETDEWEB)

Kovesdi, Casey Robert [Idaho National Lab. (INL), Idaho Falls, ID (United States); Joe, Jeffrey Clark [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2016-04-01

The United States (U.S.) Department of Energy (DOE) Office of Nuclear Energy (NE) has the primary mission to advance nuclear power by resolving socio-technical issues through research and development (R&D). One DOE-NE activity supporting this mission is the Light Water Reactor Sustainability (LWRS) program. LWRS has the overall objective to sustain the operation of existing commercial nuclear power plants (NPPs) through conducting R&D across multiple “pathways,” or R&D focus areas. The Advanced Instrumentation, Information, and Control (II&C) Systems Technologies pathway conducts targeted R&D to address aging and reliability concerns with the legacy instrumentation and control (I&C) and related information systems in operating U.S. NPPs. This work involves (1) ensuring that legacy analog II&C systems are not life-limiting issues for the LWR fleet, and (2) implementing digital II&C technology in a manner that enables broad innovation and business improvement in the NPP operating model. Under the LWRS Advanced II&C pathway, Human Factors experts at Idaho National Laboratory (INL) have been conducting R&D in support of NPP main control room (MCR) modernization activities. Work in prior years has focused on migrating analog I&C systems to new digital I&C systems (). In fiscal year 2016 (FY16), one new focus area for this research is migrating older digital I&C systems to new and advanced digital I&C systems. This report summarizes a plan for conducting a digital-to-digital migration of a legacy digital I&C system to a new digital I&C system in support of control room modernization activities.

Migration of Older to New Digital Control Systems in Nuclear Power Plant Main Control Rooms

International Nuclear Information System (INIS)

Kovesdi, Casey Robert; Joe, Jeffrey Clark

2016-01-01

The United States (U.S.) Department of Energy (DOE) Office of Nuclear Energy (NE) has the primary mission to advance nuclear power by resolving socio-technical issues through research and development (R&D). One DOE-NE activity supporting this mission is the Light Water Reactor Sustainability (LWRS) program. LWRS has the overall objective to sustain the operation of existing commercial nuclear power plants (NPPs) through conducting R&D across multiple ''pathways,'' or R&D focus areas. The Advanced Instrumentation, Information, and Control (II&C) Systems Technologies pathway conducts targeted R&D to address aging and reliability concerns with the legacy instrumentation and control (I&C) and related information systems in operating U.S. NPPs. This work involves (1) ensuring that legacy analog II&C systems are not life-limiting issues for the LWR fleet, and (2) implementing digital II&C technology in a manner that enables broad innovation and business improvement in the NPP operating model. Under the LWRS Advanced II&C pathway, Human Factors experts at Idaho National Laboratory (INL) have been conducting R&D in support of NPP main control room (MCR) modernization activities. Work in prior years has focused on migrating analog I&C systems to new digital I&C systems (). In fiscal year 2016 (FY16), one new focus area for this research is migrating older digital I&C systems to new and advanced digital I&C systems. This report summarizes a plan for conducting a digital-to-digital migration of a legacy digital I&C system to a new digital I&C system in support of control room modernization activities.

75 FR 22689 - Fiscal Service

Science.gov (United States)

2010-04-29

... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR Doc. 2010... Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION...

Yearly (Fiscal) Historical Electronic Services Report

Data.gov (United States)

Social Security Administration — This report contains yearly electronic services data for online applications. This report is updated monthly for the current fiscal year. The report is divided into...

Instrumental Effects of Fiscal Policy for Pakistan Economy

Directory of Open Access Journals (Sweden)

Ghulam Rasool Madni

2013-12-01

Full Text Available Fiscal policy has much controversial debate regarding its effectiveness on economic growth. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze the effect of different categories of government expenditure on economic growth of Pakistan. Based on impact on economic growth, government expenditures are classified into productive (having positive or neutral effect on economic growth and unproductive expenditures (having negative or insignificant impact on economic growth. The data time span for this study is 1979-2012. After classification of expenditures, the impact of fiscal instruments is analyzed by utilizing the ARDL approach of Co integration which is a better estimation technique for small sample size. The results reveal that unproductive government expenditure have negative impact while productive government expenditure has insignificant impact on the economic growth. It is found that private investment positively and significantly affect the economic growth. On the other side, direct and indirect taxes have also insignificant impact on economic growth of Pakistan

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

Directory of Open Access Journals (Sweden)

CORINA-MARIA ENE

2010-06-01

Full Text Available The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and fighting against tax evasion (National Agency of Fiscal Administration and Financial Guard with the view to reflect the real situation concerning the number of inspections, quantify and sanction tax evasion for 2003-2008 periods. Although the number of fiscal inspections and the number of tax payers who have violated the rules of fiscal discipline decreased compared with 2003, the frequency of tax evasion remained. At the same time, based on the data referring to the level and dynamics of the tax dodger phenomenon appreciations have been made regarding the fiscal discipline of the Romanian tax payer and to the attitude of the qualified institutions in discovering and sanctioning the fraudulent tax evasion. In this respect, the author observed that the level of willingness of tax legislation in relation to the Romanian tax payer has not changed considerably.The level of identified tax evasion reported to real GDP increased slightly. This situation can be interpreted as a success of institutions in charge of identification and fighting of tax evasion, a result of the increase of fiscal inspection number and detection probability, but also a result of GDP growth at a rate lower than the identified tax evasion. The author has also tried to find a causality relation between the option for tax evasion and corruption. The author found that a corrupt environment facilitates the decision to evade depending on detection probability, penalty system and bribery level as discouraging factors for tax evasion. The level of identified tax evasion is smaller than the real level of entire tax evasion, an important part being impossible to determine because of corruption.

Impact of Fiscal Variables on Economic Development of Pakistan

Directory of Open Access Journals (Sweden)

Zaheer Khan KAKAR

2011-12-01

Full Text Available The objective of this paper is to determine the impact of the fiscal variables on economic growth in Pakistan using time series data for the period 1980-2009. Cointegration and error correction techniques are used for this analysis and Granger causality test is used to determine the direction of causality. This study will provide help in determining the importance of fiscal policy for the development of Pakistan.

Former Yugoslav Republic of Macedonia; Report on Observance of Standards and Codes: Fiscal Transparency Module

OpenAIRE

International Monetary Fund

2006-01-01

This report summarizes the Observance of Standards and Codes on Fiscal Transparency for the Former Yugoslav Republic of Macedonia. It provides an assessment of fiscal transparency practices in the Former Yugoslav Republic (FYR) of Macedonia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency based on discussions with the authorities and other organizations and through a fiscal transparency questionnaire. It also provides recommendations for improving fisca...

Modernization of control instrumentation and security of reactor IAN - R1

International Nuclear Information System (INIS)

Gonzalez, J. M.

1993-01-01

The program to modernize IAN-R1 research reactor control and safety instrumentation has been carried out considering two main aspects: updating safety philosophy requirements and acquiring the newest reactor control instrumentation controlled by computer, following the present criteria internationally recognized, for safety and reliable reactor operations and the latest developments of nuclear electronic technology. The new IAN-R1 reactor instrumentation consist of two wide range neutron monitoring channels, commanded by microprocessor a data acquisition system and reactor control, (controlled by computers). The reactor control desk is providing through two displays; all safety and control signals to the reactor operators; furthermore some signals like reactor power, safety and period signals are also showed on digital bar graphics, which are hard wired directly from the neutron monitoring channels

Empiric Study about the Mix Fiscal Policy – Economic Development

Directory of Open Access Journals (Sweden)

Alexandru Sergiu Ocnean

2006-11-01

Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

Empiric Study about the Mix Fiscal Policy – Economic Development

Directory of Open Access Journals (Sweden)

Alexandru Sergiu Ocnean

2006-09-01

Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

Appropriate control time constant in relation to characteristics of the baroreflex vascular system in 1/R control of the total artificial heart.

Science.gov (United States)

Mizuta, Sora; Saito, Itsuro; Isoyama, Takashi; Hara, Shintaro; Yurimoto, Terumi; Li, Xinyang; Murakami, Haruka; Ono, Toshiya; Mabuchi, Kunihiko; Abe, Yusuke

2017-09-01

1/R control is a physiological control method of the total artificial heart (TAH) with which long-term survival was obtained with animal experiments. However, 1/R control occasionally diverged in the undulation pump TAH (UPTAH) animal experiment. To improve the control stability of the 1/R control, appropriate control time constant in relation to characteristics of the baroreflex vascular system was investigated with frequency analysis and numerical simulation. In the frequency analysis, data of five goats in which the UPTAH was implanted were analyzed with first Fourier transform technique to examine the vasomotion frequency. The numerical simulation was carried out repeatedly changing baroreflex parameters and control time constant using the elements-expanded Windkessel model. Results of the frequency analysis showed that the 1/R control tended to diverge when very low frequency band that was an indication of the vasomotion frequency was relative high. In numerical simulation, divergence of the 1/R control could be reproduced and the boundary curves between the divergence and convergence of the 1/R control varied depending on the control time constant. These results suggested that the 1/R control tended to be unstable when the TAH recipient had high reflex speed in the baroreflex vascular system. Therefore, the control time constant should be adjusted appropriately with the individual vasomotion frequency.

77 FR 32178 - Fiscal Service

Science.gov (United States)

2012-05-31

... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division. [FR Doc. 2012-13044 Filed 5-30-12; 8:45 am...: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the...

Institutions improving fiscal performance: Evidence from Swedish municipalities

DEFF Research Database (Denmark)

Dietrichson, Jens; Ellegård, Lina Maria

2014-01-01

Conflicts of interest within hierarchic government organizations regarding the importance of fiscal discipline create the need for institutions that curb the bargaining power of units in charge of implementing policy and align their incentives to the interests of the whole organization. We examine...... this general public sector problem by collecting unique data on budget institutions and conflicts of interest within the Swedish municipalities. Our estimations suggest that institutions pertaining to both the planning stage and the implementation stage of the budget process are important for fiscal...

34 CFR 682.610 - Administrative and fiscal requirements for participating schools.

Science.gov (United States)

2010-07-01

... Administrative and fiscal requirements for participating schools. (a) General. Each school shall— (1) Establish... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal requirements for participating schools. 682.610 Section 682.610 Education Regulations of the Offices of the Department of...

78 FR 7858 - Publication of Fiscal Year 2012 Service Contract Inventory

Science.gov (United States)

2013-02-04

... DEPARTMENT OF THE TREASURY Publication of Fiscal Year 2012 Service Contract Inventory AGENCY: Departmental Offices, Treasury. ACTION: Notice of publication of Fiscal Year 2012 Service Contract Inventory. SUMMARY: The Department of the Treasury will make available to the public at http://www.treasury.gov/about...

The Fiscal Impact of the Kentucky Education Tax Credit Program

Science.gov (United States)

Gottlob, Brian J.

2006-01-01

This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public…

Surface characterization, in vitro and in vivo biocompatibility of Mg-0.3Sr-0.3Ca for temporary cardiovascular implant

Energy Technology Data Exchange (ETDEWEB)

Bornapour, M., E-mail: mandana.bornapour@mail.mcgill.ca [Light Metals and Advanced Magnesium Materials, Mining and Materials Engineering, McGill University, Montreal, Qc, H3A 0C5 (Canada); Biointerface Lab, Mining and Materials Engineering, McGill University, Montreal, Qc H3A 0C5 (Canada); Mahjoubi, H. [Biointerface Lab, Mining and Materials Engineering, McGill University, Montreal, Qc H3A 0C5 (Canada); Vali, H. [Department of Anatomy and Cell Biology, McGill University, Montreal, Qc, H3A 0C7 (Canada); Shum-Tim, D. [Department of Cardiac Surgery and Surgical Research, McGill University, Montreal, Qc H3G 1A1 (Canada); Cerruti, M. [Biointerface Lab, Mining and Materials Engineering, McGill University, Montreal, Qc H3A 0C5 (Canada); Pekguleryuz, M. [Light Metals and Advanced Magnesium Materials, Mining and Materials Engineering, McGill University, Montreal, Qc, H3A 0C5 (Canada)

2016-10-01

Magnesium-based alloys are attractive candidate materials for medical applications. Our earlier work showed that the ternary Mg-0.3Sr-0.3Ca alloy exhibits slower degradation rates than both binary Mg-Sr and Mg-Ca alloys. The ternary alloy immersed in simulated body fluid (SBF) forms a compact surface layer of corrosion products that we hypothesized to be a Sr-substituted hydroxyapatite (HA). The main objectives of the current work are to understand the bio-degradation mechanism of Mg-0.3Sr-0.3Ca, to identify the exact nature of its protective layer and to evaluate the in vitro and in vivo biocompatibility of the alloy for cardiovascular applications. To better simulate the physiological environment, the alloy was immersed in SBF which was daily refreshed. Raman spectroscopy and X-Ray photoelectron spectroscopy (XPS) confirmed the formation of a thin, Sr-substituted HA layer at the interface between the alloy and the corrosion products. In vitro biocompatibility evaluated via indirect cytotoxicity assays using HUVECs showed no toxicity effect and ions extracted from Mg-0.3Sr-0.3Ca in fact increased the viability of HUVECs after one week. In vivo tests were performed by implanting a tubular Mg-0.3Sr-0.3Ca stent along with a WE43 control stent into the right and left femoral artery of a dog. Post implantation and histological analyses showed no thrombosis in the artery with Mg-0.3Sr-0.3Ca stent after 5 weeks of implantation while the artery implanted with WE43 stent was extensively occluded and thrombosed. Microscopic observation of the Mg-0.3Sr-0.3Ca implant-tissue interface confirmed the in situ formation of Sr-substituted HA on the surface during in vivo test. These results show that the interfacial layer protects the surface of the Mg-0.3Sr-0.3Ca alloy both in vitro and in vivo, and is the key factor in the bio-corrosion resistance of the alloy. - Highlights: • The surface active elements of Sr and Ca alter the corrosion of Mg alloy in SBF • Sr

Surface characterization, in vitro and in vivo biocompatibility of Mg-0.3Sr-0.3Ca for temporary cardiovascular implant

International Nuclear Information System (INIS)

Bornapour, M.; Mahjoubi, H.; Vali, H.; Shum-Tim, D.; Cerruti, M.; Pekguleryuz, M.

2016-01-01

Magnesium-based alloys are attractive candidate materials for medical applications. Our earlier work showed that the ternary Mg-0.3Sr-0.3Ca alloy exhibits slower degradation rates than both binary Mg-Sr and Mg-Ca alloys. The ternary alloy immersed in simulated body fluid (SBF) forms a compact surface layer of corrosion products that we hypothesized to be a Sr-substituted hydroxyapatite (HA). The main objectives of the current work are to understand the bio-degradation mechanism of Mg-0.3Sr-0.3Ca, to identify the exact nature of its protective layer and to evaluate the in vitro and in vivo biocompatibility of the alloy for cardiovascular applications. To better simulate the physiological environment, the alloy was immersed in SBF which was daily refreshed. Raman spectroscopy and X-Ray photoelectron spectroscopy (XPS) confirmed the formation of a thin, Sr-substituted HA layer at the interface between the alloy and the corrosion products. In vitro biocompatibility evaluated via indirect cytotoxicity assays using HUVECs showed no toxicity effect and ions extracted from Mg-0.3Sr-0.3Ca in fact increased the viability of HUVECs after one week. In vivo tests were performed by implanting a tubular Mg-0.3Sr-0.3Ca stent along with a WE43 control stent into the right and left femoral artery of a dog. Post implantation and histological analyses showed no thrombosis in the artery with Mg-0.3Sr-0.3Ca stent after 5 weeks of implantation while the artery implanted with WE43 stent was extensively occluded and thrombosed. Microscopic observation of the Mg-0.3Sr-0.3Ca implant-tissue interface confirmed the in situ formation of Sr-substituted HA on the surface during in vivo test. These results show that the interfacial layer protects the surface of the Mg-0.3Sr-0.3Ca alloy both in vitro and in vivo, and is the key factor in the bio-corrosion resistance of the alloy. - Highlights: • The surface active elements of Sr and Ca alter the corrosion of Mg alloy in SBF • Sr

Environmental fiscal reforms

OpenAIRE

Ashish Chaturvedi; Manjeet S. Saluja; Abhijit Banerjee; Rachna Arora

2014-01-01

The paper presents concepts and instruments of environmental fiscal reforms (EFR) and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of imp...

Challenging issues in the study of fiscally-induced migration.

Science.gov (United States)

Winer, S L

1986-01-01

This paper reviews Shaw's book, INTERMETROPOLITAN MIGRATION IN CANADA, which provides new evidence concerning the link between fiscal structure and internal migration. Shaw bases his work on a valuable new migration series he has put together from census data: intermetropolitan flows from 1956-1981. The existence of censua data at 5-year intervals permits Shaw enough data to estimate migration equations separately for the periods before and after 1971. A comparison of the role of fiscal variables before and after 1971 is interesting because unemployment insurance, equalization payments, and provincial natural resource revenues probably became more important in determining regional differences in incomes after 1971 than in the 20 years prior to that. Shaw suspects that migration behavior has become less sensitive to traditional market variables such as wage differentials and more sensitive to other factors, including quality of life indicators since 1950. The author thinks that Shaw's conclusion cannot rest comfortably on estimating equations that omit fiscal variables. The overall role of wage differentials in determining observed migration patterns is the product of the coefficient on wage variables and the actual evolution of wages over the estimation period. Another problem with the methodology used to contrast pre- and post-1971 migration equations is the apparent neglect of statistical testing for shifts in coefficients on the traditional economic variables and for shifts in the coefficients on the fiscal variables. The strongest of the useful results from the study concern the role of unemployment insurance. The evidence that these have an influence on internal migration is now compelling. Shaw's book adds substantial weight to the view that variation in fiscal structure plays a significant role in determining internal migration patterns.

Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato

Directory of Open Access Journals (Sweden)

Oscar Javier Cárdenas Rodríguez

2012-02-01

Full Text Available En este trabajo se propone una contribución especial y una regla fiscal para que el gobierno estatal determine, ex ante, el monto de subsidio ordinario que ha de otorgar cada ejercicio fiscal a la Universidad de Guanajuato. La ventaja de este mecanismo es la eliminación de la negociación presupuestal que se realiza año con año entre la Universidad, el Gobierno Estatal y el Congreso Local.An additional tax and a fiscal rule is proposed, in this paper, so that the Local Government determines, ex ante, the ordinary public subsidy it should give each fiscal year to the Universidad de Guanajuato. The advantage of this mechanism is the elimination of the budget negotiation that takes place yearly between the Universidad, the Local Government and the State Congress.

FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

Directory of Open Access Journals (Sweden)

Nasrudin Nasrudin

2013-04-01

Full Text Available AbstractThis paper investigates the effectiveness of fiscal policy in boosting agricultural sector performance and seeks the most effective policy in the presence of regional economic integration. It predicts the effectiveness of fiscal policy on the agricultural sector performance in four periods; the new order regime, the economic crisis, and pre and post China Free Trade Area (CAFTA. It also predicts the impact of fiscal policy on agricultural sector performance when CAFTA is fully implemented. It finds that fiscal policy is more effective in the optimum allocation of expenditures. It also finds that the agricultural sector can grow faster when the portion of capital expenditure increases.Keywords: Fiscal effectiveness, economic integration, agricultureJEL Classification Numbers: E62, F15, Q17AbstrakMakalah ini menyelidiki efektivitas kebijakan fiskal dalam mendorong kinerja sektor pertanian dan mencari kebijakan yang paling efektif dengan adanya integrasi ekonomi regional. Makalah ini memprediksi efektivitas kebijakan fiskal dalam meningkatkan kinerja sektor pertanian dalam empat periode; rezim orde baru, krisis ekonomi, sebelum pelaksanaan China Free Trade Area (CAFTA, dan setelah pelaksanaan CAFTA. Makalah ini juga memprediksi dampak kebijakan fiskal terhadap kinerja sektor pertanian saat CAFTA sepenuhnya dilaksanakan. Hasil analisis menemukan bahwa kebijakan fiskal lebih efektif dalam alokasi optimal dari pengeluaran. Analisis juga menemukan bahwa sektor pertanian dapat tumbuh lebih cepat ketika porsi peningkatan belanja modal meningkat.Keywords: Efektivitas fiskal, integrasi ekonomi, pertanianJEL Classification Numbers: E62, F15, Q17

COOPERAREA ECONOMICĂ INTERNAłIONALĂ ÎN DOMENIUL COMBATERII FRAUDELOR FISCALE

Directory of Open Access Journals (Sweden)

Ion Iulian Hurloiu

2011-01-01

Full Text Available Tax evasion is one of the extremely important economic and social phenomena faced by allstates at a greater or lesser extent. Unfortunately, that what effectively can be done in thisarea is to limit as much as possible the consequences of the phenomenon, but its eradicationis virtually impossible. The steps to combat tax evasion forms are usually more efficientwhen those who are designated to issue tax or fiscal control procedures establish and usediverse realistic ways and methods suited to the diverse manifestations of the phenomenon

Have Postwar Fiscal Stimulus Policies Met the “Timely, Targeted, and Temporary” Principle?

Directory of Open Access Journals (Sweden)

Jason E. Taylor

2017-06-01

Full Text Available President Barack Obama noted that fiscal stimulus polices should follow three T’s—timely, targeted, and temporary. This paper examines the government’s fiscal response to eleven postwar recessions in light of the three T’s. We find that the record is mixed at best. On average it took 10.9 months before a recession’s start and the first major countercyclical fiscal policy action. Additionally, in half of the eight recessions in which fiscal policy was attempted, the level of real per capita government spending was nearly three times its trend level four years after the recession was over—i.e. the stimulus was not temporary. Finally, with respect to targeted, while some countercyclical policies have been designed to help sectors that were particularly harmed during a recession, we find many cases whereby recessions provided politicians an avenue in which to implement policies that were part of their long-run reform agenda rather than being carefully targeted countercyclical fiscal policy.

Czech Republic; Report on Observance of Standards and Codes-Fiscal Transparency Module-Update

OpenAIRE

International Monetary Fund

2003-01-01

The Czech government has made further progress in improving fiscal transparency that was already high by international standards. The measures implemented to broaden the coverage of general government data have been commended. Improved reporting on fiscal risks, including those arising from contingent liabilities, has been welcomed. However, greater effort is needed to improve the public availability of fiscal data and to maintain regular tax expenditure reports. Ensuring appropriate standard...

Do political variables affect fiscal policy adjustment decisions? New empirical evidence

NARCIS (Netherlands)

Mierau, Jochen O.; Jong-A-Pin, Richard; de Haan, Jakob

2007-01-01

We test eight hypotheses on political factors influencing the likelihood that a fiscal policy adjustment occurs. We employ a panel discrete choice model for 20 OECD countries for the period 1970-2003. Two different definitions of fiscal adjustments are used to capture the differences between rapid

United States Department of Education: Annual Accountability Report, Fiscal Year 1995.

Science.gov (United States)

Department of Education, Washington, DC.

Fiscal year 1995 marks the first year during which an independent audit was conducted of the U.S. Department of Education's financial statements. This first annual accountability report describes the department's history, current mission, priorities, and progress. It highlights the department's program and fiscal accomplishments and describes…

Long-Range Planning: Finding Fiscal Certainty in a Time of Uncertainty

Science.gov (United States)

Malinowski, Matthew J.

2012-01-01

To navigate today's fiscal challenges successfully, school districts must constantly examine the long-term fiscal implications of policy, programmatic, and human resource decisions on their organization. They must look at the effect of such items as bargaining agreements, contracted services, placement costs, transportation costs, benefits,…

Management control and the decentralization of R&D

NARCIS (Netherlands)

Ecker, B.; van Triest, S.; Williams, C.

2013-01-01

The authors investigate organizational conditions influencing the allocation of decision rights made by headquarters of multinational corporations (MNCs) to their foreign R&D subsidiaries. The authors draw on the logic of management control theory to build their conceptual model and then develop