WorldWideScience

Sample records for current fiscal period

  1. FISCAL PRESSURE IN ROMANIA IN THE CURRENT PERIOD

    Directory of Open Access Journals (Sweden)

    HARALAMBIE GEORGE ALIN

    2014-05-01

    Full Text Available Determination of optimal fiscal pressure threshold is difficult to determine given the conditions under which the state must ensure a balance between the goals to be funded, on account of the tax levies, and need to be available to the economic operators and the general public a sufficient portion of the income to continue their work. Practice has shown that an excessive taxation results in reducing budget revenue due to tax fraud and abstinence of tax payers. They will find ingenious ways to evade the payment of tax liabilities by non-taxable matter or by establishing their domicile for tax purposes in a country with low taxation.

  2. Temporary oil production, current account deterioration and the role of monetary and fiscal policy

    International Nuclear Information System (INIS)

    Harvie, C.

    1992-01-01

    This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

  3. Opinions of 'JNC monitor Ibaraki'. The 1st period (fiscal 1999) to the 3rd period (fiscal 2001)

    International Nuclear Information System (INIS)

    Miyaji, Noriko; Senda, Masaki; Kanno, Hideo

    2002-06-01

    To reflect the opinions of inhabitants of the district to the business management of JNC (Japan Nuclear Cycle Development Institute), it charged local residents with monitor of J NC monitor Ibaraki . Their tenures of office are one year. The meetings are held for three periods from fiscal 1999 to fiscal 2001. Abstract of monitor's opinions and consciousness change are reported. On JNC, 1) many monitors wish to give safety the highest priority. 2) Many monitors demand easy explanation without the technical terms. 3) Many monitors think that the JNC staffs do not react to the accident for their parts and not to open information. 4) Many monitors wish to continue the monitor system, because it is good system for an interchange of opinions between local resident and the staff. On consciousness change of monitor, the impression on JNC was changed by experience of monitor. Almost monitor think nuclear power is needed, but about 80% of them felt unrest after experience of monitor. It consists of ten chapters as followings; introduction, JNC monitors Ibaraki, abstract of meetings, main opinions from monitors, an attitude survey on JNC accident and before and after of experience of monitor, results of the questionnaire, discussion of each question, determination of JCO, conclusions and data. (S.Y.)

  4. SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

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    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.

  5. FISCAL POLICY AND ECONOMIC DEVELOPMENT IN THE CURRENT FINANCIAL CRISIS

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    VALENTIN SAVA

    2012-05-01

    Full Text Available Fiscal policies in the current era are the sovereign right of states to collect and administer taxes on national territory. In this respect, the European Union, which is an association of independent states, did not created an European tax - although many politicians proposing it - and within the Union is found important differences between the tax systems of member states. Due to historical and national different traditions, the EU member states have heterogeneous tax systems and revenue sharing systems because of different conceptions of public policies relative to the role of state in social and economic respective community’s life. The financing of public spending is usually considered the main function of taxation. In the original tradition following Locke1, property protection is the main functions of the state. As a result, the tax must correspond to the services rendered, that is to say, to pay the State for the protection of the rights it provides. Here we are at the origin of the doctrine of the benefit that there should be equivalence between the utility derived by the citizens of public services they consume and the "price" they pay tax.

  6. 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.

  7. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... budget deficit on the current account balance in Nigeria but their claims and results are sketchy at ..... financial sector variables on Nigeria's CAB. The results ..... 08/60 (Washington: International Monetary Fund). Looney, R. E. ...

  8. Fiscal year 1990 Rocky Flats Plant environmental restoration program current-year work plan

    International Nuclear Information System (INIS)

    Nielsen, T.; Waage, E.; Miller, D.

    1990-01-01

    This paper reports on the FY90 Current Year Work Plan (CYWP), intended to serve as a guiding document with which the Environmental Restoration and RCRA Compliance programs will be implemented at the Rocky Flats Plant, The Current Year Work Plan document serves to provide in one single document any cross-references necessary to understand how the DOE Five Year Plan, Site Specific Plan, or any other related documents fit into the Current Year Work Plan for the Rocky Flats Environmental Restoration. The scope of this paper will compare the planned Fiscal Year 1990 environmental restoration activities to those actually achieved at the end of the fiscal year. The DOE Headquarters (HQ) issued the Environmental Restoration and Waste Management (ER/WM) Five-Year Plan (FYP). The purpose of the FYP is to establish an agenda for compliance and cleanup against which progress will be measured. The Five Year Plan has been updated to include the Colorado Department of Health (CDH), Evironmental Protection Agency (EPA), and Department of Energy (DOE) Inter Agency Agreement Environmental Restoration activities. It addresses hazardous wastes, radioactive wastes, mixed wastes (radioactive and hazardous), and sanitary wastes. It also addresses facilities and sites contaminated with or used in the management of those wastes

  9. ABOUT THE FISCAL CULTURE CONSOLIDATION IN ROMANIA DURING THE COMMUNIST AND POST- COMMUNIST PERIOD

    Directory of Open Access Journals (Sweden)

    Ionel LEONIDA

    2014-03-01

    Full Text Available Structural changes of tax systems, frequent changes, intensification of the globalization process, fiscal competition to attract capital and increase of tax revenues, and some conflicting states between different divergent tax systems generate a certain culture of taxation. Frequency and dynamics of such changes, as well as the change of the Tax Code or Tax Procedure Code, without assessing that they are included in the national fiscal culture can generate low levels of collection and a tendency towards non-compliance from the part of taxpayers, who will not feel morally obliged to fulfill their part of the institutional contract with the state, due to difficulties of understanding, adaptation and rapid application of new changes. Such dynamic elements, as a whole, outline the fiscal culture specific to each state. On that basis, we intend to conduct an assessment of cultural accumulation generated by taxation.

  10. 12 CFR 563g.18 - Current and periodic reports.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Current and periodic reports. 563g.18 Section 563g.18 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SECURITIES OFFERINGS § 563g.18 Current and periodic reports. (a) Each savings association which files an offering circular...

  11. Forecast demand and supply of energy in the short period. Its forecast and sensitivity analysis until the 2004 fiscal year

    International Nuclear Information System (INIS)

    Yamashita, Yukari; Suehiro, Shigeru; Yanagisawa, Akira; Imaeda, Toshiya; Komiyama, Ryouichi

    2004-01-01

    The object of this report is forecast demand and supply of energy in the 2003 and 2004 fiscal year, which correspond to a business recovery period. A macroeconomics model and an energy supply model are calculated by changing actual GNP, crude oil rate and the rerunning period of nuclear power plants. The calculation results are compared with the reference case. In the first chapter, forecast Japanese economy until the 2004 fiscal year is explained. In the second chapter, the results of energy demand and supply in the first chapter are investigated by the home supply and consumption of primary energy (the reference case) and each energy resources. The sensitivity analytical results of actual GNP, consumer price index, home supply of the primary energy, energy expenditure, sales account of electric power, city gas and fuel by five cases such as reference, increase and decrease of oil cost and increase and decrease of economic growth are investigated. The effects of fast rerunning period of nuclear power plant and atmosphere temperature on these above demands of energies are indicated in the third chapter. (S.Y.)

  12. Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

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    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.

  13. Anomalous current in periodic Lorentz gases with infinite horizon

    Energy Technology Data Exchange (ETDEWEB)

    Dolgopyat, Dmitrii I [University of Maryland, College Park (United States); Chernov, Nikolai I [University of Alabama at Birmingham, Birmingham, Alabama (United States)

    2009-08-31

    Electric current is studied in a two-dimensional periodic Lorentz gas in the presence of a weak homogeneous electric field. When the horizon is finite, that is, free flights between collisions are bounded, the resulting current J is proportional to the voltage difference E, that is, J=1/2 D*E+o(||E||), where D* is the diffusion matrix of a Lorentz particle moving freely without an electric field (see a mathematical proof). This formula agrees with Ohm's classical law and the Einstein relation. Here the more difficult model with an infinite horizon is investigated. It is found that infinite corridors between scatterers allow the particles (electrons) to move faster, resulting in an abnormal current (causing 'superconductivity'). More precisely, the current is now given by J=1/2 DE| log||E|| | + O(||E||), where D is the 'superdiffusion' matrix of a Lorentz particle moving freely without an electric field. This means that Ohm's law fails in this regime, but the Einstein relation (suitably interpreted) still holds. New results are also obtained for the infinite-horizon Lorentz gas without external fields, complementing recent studies by Szasz and Varju. Bibliography: 31 titles.

  14. Anomalous current in periodic Lorentz gases with infinite horizon

    International Nuclear Information System (INIS)

    Dolgopyat, Dmitrii I; Chernov, Nikolai I

    2009-01-01

    Electric current is studied in a two-dimensional periodic Lorentz gas in the presence of a weak homogeneous electric field. When the horizon is finite, that is, free flights between collisions are bounded, the resulting current J is proportional to the voltage difference E, that is, J=1/2 D*E+o(||E||), where D* is the diffusion matrix of a Lorentz particle moving freely without an electric field (see a mathematical proof). This formula agrees with Ohm's classical law and the Einstein relation. Here the more difficult model with an infinite horizon is investigated. It is found that infinite corridors between scatterers allow the particles (electrons) to move faster, resulting in an abnormal current (causing 'superconductivity'). More precisely, the current is now given by J=1/2 DE| log||E|| | + O(||E||), where D is the 'superdiffusion' matrix of a Lorentz particle moving freely without an electric field. This means that Ohm's law fails in this regime, but the Einstein relation (suitably interpreted) still holds. New results are also obtained for the infinite-horizon Lorentz gas without external fields, complementing recent studies by Szasz and Varju. Bibliography: 31 titles.

  15. Deficits, Declines, and Dismissals: Faculty Tenure and Fiscal Exigency. Current Issues.

    Science.gov (United States)

    Stroup, Stinson W.; And Others

    Tenured faculty can be dismissed for reasons of financial exigency. If the employment contract provides a specific definition of fiscal exigency and the processes to be used in effecting retrenchment, then those terms govern in lieu of constitutional due process. In the absence of such guidance, courts are willing to allow dismissal for reasons of…

  16. Discrete changes of current statistics in periodically driven stochastic systems

    International Nuclear Information System (INIS)

    Chernyak, Vladimir Y; Sinitsyn, N A

    2010-01-01

    We demonstrate that the counting statistics of currents in periodically driven ergodic stochastic systems can show sharp changes of some of its properties in response to continuous changes of the driving protocol. To describe this effect, we introduce a new topological phase factor in the evolution of the moment generating function which is akin to the topological geometric phase in the evolution of a periodically driven quantum mechanical system with time-reversal symmetry. This phase leads to the prediction of a sign change for the difference of the probabilities to find even and odd numbers of particles transferred in a stochastic system in response to cyclic evolution of control parameters. The driving protocols that lead to this sign change should enclose specific degeneracy points in the space of control parameters. The relation between the topology of the paths in the control parameter space and the sign changes can be described in terms of the first Stiefel–Whitney class of topological invariants. (letter)

  17. Current status of a decommissioning project in the Enrichment Engineering Facility. Results in the second-half of the fiscal year of 2014

    International Nuclear Information System (INIS)

    Matsumoto, Takashi; Hayashibara, Kenichi; Ishimori, Yuu; Mita, Yutaka; Kakiya, Hideyoshi; Takahashi, Nobuo

    2016-11-01

    The Enrichment Engineering Facility of the Ningyo-toge Environmental Engineering Center was constructed in order to establish the technological basis of plant engineering for uranium enrichment in Japan. Uranium enrichment tests, using natural and reprocessed uranium, were carried out from 1979 to 1989 with two operation units in the facility. According to the decommissioning plan of the facility, UF 6 handling equipment and supplemental equipment in these plants are intended to be dismantled by 2019 in order to make vacant spaces for future projects use, for example, inventory investigation, precipitation treatment, etc. This report shows the current state of the decommissioning project in the second-half of the fiscal year of 2014, with indicating its schedule, procedure, situation, results, and so on. The dismantled materials generated amounted to 69 mesh containers and 191 drums, and the secondary waste generated amounted to 1,585.7 kg during the half year. In the fiscal year of 2014, the project was carried out according to the plan. The dismantled materials generated amounted to 153,938.1 kg as the whole of this period, and 36,343 kg from among them was treated as non-radioactive materials. (author)

  18. 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.

  19. Current Status of Periodic Safety Review of HANARO Research Reactor

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Minjin; Ahn, Guk-Hoon; Lee, Choong Sung [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2016-10-15

    A PSR for a research reactor became a legal requirement as the Nuclear Safety Act was amended and came into effect in 2014. This paper describes the current status and methodology of the first Periodic Safety Review (PSR) of HANARO that is being performed. The legal requirements, work plan, and process of implementing a PSR are described. Because this is the first PSR for a research reactor, it is our understating that the operating organization and regulatory body should communicate well with each other to complete the PSR in a timely manner. The first PSR of HANARO is under way. In order to achieve a successful result, activities of the operation organization such as scheduling, maintaining consistency in input data for review, and reviewing the PSR reports that will require intensive resources should be well planned. This means the operating organization needs to incorporate appropriate measures to ensure the transfer of knowledge and expertise arising from the PSR via a contractor to the operation organization. It is desirable for the Regulatory Body to be involved in all stage of the PSR to prevent any waste of resources and minimize the potential for a reworking of the PSR and the need for an additional assessment and review as recommended by foreign experts.

  20. Fiscal Discipline in India

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    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.

  1. 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...

  2. Fiscal councils as a mechanism for establishing fiscal discipline

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    Anđelković Mileva

    2014-01-01

    Full Text Available Under the impact of the global economic crisis, the contemporary budget systems have been subject to extensive reforms. There is a growing number of scholars advocating the establishment of fully independent fiscal institutions which would be in charge of administering a sustainable fiscal policy. The bodies available in hitherto practice are fiscal councils, parliament committees on budgetary control or fiscal 'watchdogs'. The institutionalization of fiscal councils should provide for improving the quality of the public debate on fiscal policy and make the governments more fiscally accountable. The existing fiscal councils generally have an advisory role and they are expected to contribute to strengthening the role of national parliaments in scrutinizing the national budget. In fact, the establishment of fiscal councils ensues only after introducing the fiscal rules which serve as statutory limitations on the activities of the executive branch in the budget-related matters. The current economic crisis has substantially hindered the efficient application of these fiscal restrictions. Some states see the solution in establishing independent fiscal institutions which would control the compliance with these rules. As one of the participants in the budgetary process, fiscal councils are in a position to provide better information to the voters on the current state of affairs in public finances and (thus increase the political costs of the government's fiscal unaccountability. In practice, there are several models for the organization of fiscal councils which primarily focus on ex ante or ex post review and assessment concerning whether the relevant institutions have observed the fiscal rules and accomplished the fiscal goals. Considering that their role is to eliminate the asymmetry of information in relations between the legislative and executive breach of government, fiscal councils should contribute to reinforcing the legitimacy of the budgetary

  3. Fiscal Equalization in the System of Financial Support of Ukraine’s Regions: the Current State and Vector of Development

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    Voznyak Halyna V.

    2016-08-01

    Full Text Available The peculiarities in the functioning of the current system of inter-budget relations in Ukraine from the perspective of its impact on the regional development have been disclosed. The instruments of implementing fiscal equalization are analyzed, the functioning structure of inter-budget transfers in Ukraine is presented, its characteristics are given. The study demonstrates that the domestic financial equalization system is unable to perform its functions. The conducted analysis of the dynamics and structure of inter-budget transfers made it possible to identify a number of shortcomings in the sphere of inter-budget relations: the excessive centralization of financial resources of regions and their transfer dependence; the imbalances and low revenue capacity of local budgets; the imperfect mechanisms for calculating transfers and terms of transferring, etc. It is noted that in the process of implementing the budgetary policy of the regions, it is advisable to pay more attention to forms of budget support and methods of budgetary regulation.

  4. 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...

  5. 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...

  6. 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.

  7. Waste Management at the Nevada Test Site Fiscal Year 2001 Current Status

    International Nuclear Information System (INIS)

    Becker, B.D.; Clayton, W.A.; Crowe, B.M.

    2002-01-01

    The performance objectives of the U. S. Department of Energy's National Nuclear Security Administration Nevada Operations Office (NNSA/NV) Low-level Radioactive Waste (LLW) disposal facilities located at the Nevada Test Site transcend those of any other radioactive waste disposal site in the United States. Situated at the southern end of the Great Basin, 244 meters (800 feet) above the water table, the Area 5 Radioactive Waste Management Site (RWMS) has utilized a combination of engineered shallow land disposal cells and deep augured shafts to dispose a variety of waste streams. These include high volume low-activity waste, classified radioactive material, and high-specific-activity special case waste. Fifteen miles north of Area 5 is the Area 3 RWMS. Here bulk LLW disposal takes place in subsidence craters formed from underground testing of nuclear weapons. Earliest records indicate that documented LLW disposal activities have occurred at the Area 5 and Area 3 RWMSs since 1961 and 1 968, respectively. However, these activities have only been managed under a formal program since 1978. This paper describes the technical attributes of the facilities, present and future capacities and capabilities, and provides a description of the process from waste approval to final disposition. The paper also summarizes the current status of the waste disposal operations

  8. 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...

  9. Effect of eddy current damping on phononic band gaps generated by locally resonant periodic structures

    Science.gov (United States)

    Ozkaya, Efe; Yilmaz, Cetin

    2017-02-01

    The effect of eddy current damping on a novel locally resonant periodic structure is investigated. The frequency response characteristics are obtained by using a lumped parameter and a finite element model. In order to obtain wide band gaps at low frequencies, the periodic structure is optimized according to certain constraints, such as mass distribution in the unit cell, lower limit of the band gap, stiffness between the components in the unit cell, the size of magnets used for eddy current damping, and the number of unit cells in the periodic structure. Then, the locally resonant periodic structure with eddy current damping is manufactured and its experimental frequency response is obtained. The frequency response results obtained analytically, numerically and experimentally match quite well. The inclusion of eddy current damping to the periodic structure decreases amplitudes of resonance peaks without disturbing stop band width.

  10. 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.)

  11. 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...

  12. Chaotic behavior of current-carrying plasmas in external periodic oscillations

    Energy Technology Data Exchange (ETDEWEB)

    Ohno, Noriyasu; Tanaka, Masayoshi; Komori, Akio; Kawai, Yoshinobu

    1989-01-01

    A set of cascading bifurcations and a chaotic state in the presence of an external periodic oscillation are experimentally investigated in a current-carrying plasma. The measured bifurcation sequence leading to chaos, which is controlled by changing plasma densities and the frequencies of external oscillations, is in qualitative agreement with a theory which describes anharmonic systems in periodic fields. (author).

  13. 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...

  14. Advertising or public relations – which is the organizations choice in the current period?

    Directory of Open Access Journals (Sweden)

    Simona Duhalm

    2009-12-01

    Full Text Available In the current period, when the issue of efficient use of financial resources is a central, organizations seeking the best ways to both promote their self-image, and products or services they produce and sell. Between the promotional techniques by the mass communication in which organizations can appeal, the makers have to choose between advertising and public relations activities.

  15. Current reversal in a continuously periodic system driven by an additive noise and a multiplicative noise

    International Nuclear Information System (INIS)

    Wang Canjun; Chen Shibo; Mei Dongcheng

    2006-01-01

    We study the noise-induce transport and current reversal of Brownian particles in a continuously periodic potential driven by cross correlation between a multiplicative white noise and an additive white noise. We find that directed motion of the Brownian particles can be induced by the correlation between the additive noise and the multiplicative noise. The current reversal and the direction of the current is controlled by the values of the intensity (λ) of the correlated noises and a dimensionless parameter R (R=α/D, D is the intensity of multiplicative noise and α is the intensity of additive noise)

  16. Investigation of unstable periodic space-time states in distributed active system with supercritical current

    International Nuclear Information System (INIS)

    Koronovskij, A.A.; Rempen, I.S.; Khramov, A.E.

    2003-01-01

    The set of the unstable periodic space-time states, characterizing the chaotic space-time dynamics of the electron beam with the supercritical current in the Pierce diode is discussed. The Lyapunov indicators of the revealed instable space-time states of the chaotic dynamics of the distributed self-excited system are calculated. It is shown that change in the set of the unstable periodic states in dependence on the Pierce parameter is determined by change in the various orbits stability, which is demonstrated by the values of senior Lyapunov unstable state index [ru

  17. How does youth cigarette use respond to weak economic periods? Implications for the current economic crisis.

    Science.gov (United States)

    Arkes, Jeremy

    2012-03-01

    This paper examines whether youth cigarette use increases during weak economic periods (as do youth alcohol and drug use). The data come from the 1997 National Longitudinal Survey of Youth. With repeated measures over the 1997-2006 period, for almost 9,000 individuals, the samples include 30,000+ teenagers (15-19 years) and 30,000+ young adults (20-24 years). Logit models with state and year controls are estimated. The results indicate that teenagers and young adults increase cigarette use when the economy is weaker, implying that the current financial crisis has likely increased youth cigarette use relative to what it would have otherwise been.

  18. Current-driven plasmonic boom instability in three-dimensional gated periodic ballistic nanostructures

    Science.gov (United States)

    Aizin, G. R.; Mikalopas, J.; Shur, M.

    2016-05-01

    An alternative approach of using a distributed transmission line analogy for solving transport equations for ballistic nanostructures is applied for solving the three-dimensional problem of electron transport in gated ballistic nanostructures with periodically changing width. The structures with varying width allow for modulation of the electron drift velocity while keeping the plasma velocity constant. We predict that in such structures biased by a constant current, a periodic modulation of the electron drift velocity due to the varying width results in the instability of the plasma waves if the electron drift velocity to plasma wave velocity ratio changes from below to above unity. The physics of such instability is similar to that of the sonic boom, but, in the periodically modulated structures, this analog of the sonic boom is repeated many times leading to a larger increment of the instability. The constant plasma velocity in the sections of different width leads to resonant excitation of the unstable plasma modes with varying bias current. This effect (that we refer to as the superplasmonic boom condition) results in a strong enhancement of the instability. The predicted instability involves the oscillating dipole charge carried by the plasma waves. The plasmons can be efficiently coupled to the terahertz electromagnetic radiation due to the periodic geometry of the gated structure. Our estimates show that the analyzed instability should enable powerful tunable terahertz electronic sources.

  19. Numerical versus analytical Ic(H) patterns in Josephson junctions with periodically alternating critical current density

    International Nuclear Information System (INIS)

    Lazarides, N

    2004-01-01

    An analytical expression for the magnetic-field-dependent critical current I c (H) of Josephson junctions with periodically alternating critical current density J c (x) is derived within the uniform field approximation. Comparison with numerically calculated I c (H) patterns for junctions with identical, thick, periodically arranged defects with the corresponding analytical expression reveals fair agreement for a wide range of parameters, due to increased characteristic length. Based on qualitative arguments, we give the dependence of the new characteristic length on the geometrical parameters of the junction, which is in agreement with self-consistent calculations with the static sine-Gordon equation. The analytical expression captures the observed qualitative features of the I c (H) patterns, while it is practically exact for short junctions or high fields. It also produces the shift of the major peak from the zero-field position of the standard Fraunhofer pattern to another position related to the periodicity of the critical current density in φ-junctions

  20. A frequency domain approach to analyzing passive battery-ultracapacitor hybrids supplying periodic pulsed current loads

    International Nuclear Information System (INIS)

    Kuperman, Alon; Aharon, Ilan; Kara, Avi; Malki, Shalev

    2011-01-01

    Highlights: → Passive battery-ultracapacitor hybrids are examined. → Frequency domain analysis is employed. → The ultracapacitor branch operates as a low-pass filter for the battery. → The battery supplies the average load demand. → Design requirements are discussed. - Abstract: A Fourier-based analysis of passive battery-ultracapacitor hybrid sources is introduced in the manuscript. The approach is first introduced for a general load, and then is followed by a study for a case of periodic pulsed current load. It is shown that the ultracapacitor branch is perceived by the battery as a low-pass filter, which absorbs the majority of the high frequency harmonic current and letting the battery to supply the average load demand in addition to the small part of dynamic current. Design requirements influence on the ultracapacitor capacitance and internal resistance choice are quantitatively discussed. The theory is enforced by simulation and experimental results, showing an excellent agreement.

  1. Current density waves in open mesoscopic rings driven by time-periodic magnetic fluxes

    International Nuclear Information System (INIS)

    Yan Conghua; Wei Lianfu

    2010-01-01

    Quantum coherent transport through open mesoscopic Aharonov-Bohm rings (driven by static fluxes) have been studied extensively. Here, by using quantum waveguide theory and the Floquet theorem we investigate the quantum transport of electrons along an open mesoscopic ring threaded by a time-periodic magnetic flux. We predicate that current density waves could be excited along such an open ring. As a consequence, a net current could be generated along the lead with only one reservoir, if the lead additionally connects to such a normal-metal loop driven by the time-dependent flux. These phenomena could be explained by photon-assisted processes, due to the interaction between the transported electrons and the applied oscillating external fields. We also discuss how the time-average currents (along the ring and the lead) depend on the amplitude and frequency of the applied oscillating fluxes.

  2. A Fiscal Cliff: The Current U.S. Federal Budget, Potential Cuts, and Impacts on Science Funding

    Science.gov (United States)

    Uhlenbrock, K. M.; Landau, E. A.; Hankin, E. R.

    2012-12-01

    As lawmakers on Capitol Hill face challenges to reach an agreement on how to cut the deficit while growing the economy, scientists must join the discussion and outline the serious impacts cuts to federal science programs will have on our society. Consistent and sustained federal science funding (discretionary spending) is an ever increasing struggle with the rising costs of mandatory spending and decrease in revenues. In 2011 Congress passed the Budget Control Act, which will require automatic across-the-board cuts, known as sequestration, and will take effect on 2 January 2013. Estimated cuts of $1.2 trillion and discretionary spending caps set at Fiscal Year 2012 levels will trigger non-defense program cuts of 9.8% in the first year as reported by the Congressional Research Service. Funding from non-defense program agencies such as NSF, NASA, DOE, NOAA, USGS, and others drive science and technological innovation, support public safety, create jobs, educate generations of scientists, stimulate the economy, protect our environment, and enrich lives. With non-defense discretionary programs representing less than one-fifth of the federal budget, severe cuts to these programs will not alleviate our deficit, but instead restrict our growth.

  3. Periodic Fever, Aphthous Stomatitis, Pharyngitis and Cervical Adenitis Syndrome: Current Literature Review with a Case Report

    Directory of Open Access Journals (Sweden)

    Mahmut Demirtaş

    2018-04-01

    Full Text Available Periodic Fever, Aphthous Stomatitis, Pharyngitis and Cervical Adenitis syndrome (PFAPA is a frequently seen, important medical condition, which must be kept in mind in periodic fever etiology. Although its etiology is not clearly understood, autoimmune etiology is suspected due to response to steroids. There is no specific test for the diagnosis of disease. Diagnosis is based on symptoms and physical examination. Although medical treatment is the first choice for the management of the disease, tonsillectomy take over in treatment options for termination of attacks and permanent results. We have presented a patient that was performed tonsillectomy in our clinic for frequent attacks despite recurrent medical therapy with diagnosis of PFAPA with review of current literature.

  4. Periodic Safety Review in Interim Storage Facilities - Current Regulation and Experiences in Germany

    International Nuclear Information System (INIS)

    Neles, Julia Mareike; Schmidt, Gerhard

    2014-01-01

    Periodic safety reviews in nuclear power plants in Germany have been performed since the end of the 1980's as an indirect follow-up of the accident in Chernobyl and, in the meantime, are formally required by law. During this process the guidelines governing this review were developed in stages and reached their final form in 1996. Interim storage facilities and other nuclear facilities at that time were not included, so the guidelines were solely focused on the specific safety issues of nuclear power plants. Following IAEA's recommendations, the Western European Nuclear Regulator Association (WENRA) introduced PSRs in its safety reference levels for storage facilities (current version in WGWD report 2.1 as of Feb 2011: SRLs 59 - 61). Based on these formulations, Germany improved its regulation in 2010 with a recommendation of the Nuclear Waste Management Commission (Entsorgungskommission, ESK), an expert advisory commission for the federal regulatory body BMU. The ESK formulated these detailed requirements in the 'ESK recommendation for guides to the performance of periodic safety reviews for interim storage facilities for irradiated fuel elements and heat-generating radioactive waste'. Before finalization of the guideline a test phase was introduced, aimed to test the new regulation in practice and to later include the lessons learned in the final formulation of the guideline. The two-year test phase started in October 2011 in which the performance of a PSR will be tested at two selected interim storage facilities. Currently these recommendations are discussed with interested/concerned institutions. The results of the test phase shall be considered for improvements of the draft and during the final preparation of guidelines. Currently the PSR for the first ISF is in an advanced stage, the second facility just started the process. Preliminary conclusions from the test phase show that the implementation of the draft guideline requires interpretation. The aim of a

  5. Periodic cycle of stretching and breaking of the head of gravity currents

    Science.gov (United States)

    Nogueira, H. I. S.; Adduce, C.; Alves, E.; Franca, M. J.

    2012-04-01

    interface layer. Entrainment follows a decaying trend along the current development whereas periodic division of the head seems to be kept. The division of the head is related to mass ejections directing upstream with a clear signature in the current-depth time and spatial evolution maps. Initial density of the released saline current seems to be related to the period of the cyclic division of the head and the amplitude of the mentioned mass ejections; averaged periods of the occurrence of the divisions are 3.40, 1.63, 1.07 and 0.91 s respectively for initial densities of the salt-water mixture corresponding to 1015, 1030, 1045 and 1060 kg/m3. Research supported by Portuguese Foundation for Science and Technology through the research project PTDC/ECM/099752/2008 and the PhD grant SFRH/BD/48705/2008.

  6. Finite element solution of nonlinear eddy current problems with periodic excitation and its industrial applications.

    Science.gov (United States)

    Bíró, Oszkár; Koczka, Gergely; Preis, Kurt

    2014-05-01

    An efficient finite element method to take account of the nonlinearity of the magnetic materials when analyzing three-dimensional eddy current problems is presented in this paper. The problem is formulated in terms of vector and scalar potentials approximated by edge and node based finite element basis functions. The application of Galerkin techniques leads to a large, nonlinear system of ordinary differential equations in the time domain. The excitations are assumed to be time-periodic and the steady-state periodic solution is of interest only. This is represented either in the frequency domain as a finite Fourier series or in the time domain as a set of discrete time values within one period for each finite element degree of freedom. The former approach is the (continuous) harmonic balance method and, in the latter one, discrete Fourier transformation will be shown to lead to a discrete harmonic balance method. Due to the nonlinearity, all harmonics, both continuous and discrete, are coupled to each other. The harmonics would be decoupled if the problem were linear, therefore, a special nonlinear iteration technique, the fixed-point method is used to linearize the equations by selecting a time-independent permeability distribution, the so-called fixed-point permeability in each nonlinear iteration step. This leads to uncoupled harmonics within these steps. As industrial applications, analyses of large power transformers are presented. The first example is the computation of the electromagnetic field of a single-phase transformer in the time domain with the results compared to those obtained by traditional time-stepping techniques. In the second application, an advanced model of the same transformer is analyzed in the frequency domain by the harmonic balance method with the effect of the presence of higher harmonics on the losses investigated. Finally a third example tackles the case of direct current (DC) bias in the coils of a single-phase transformer.

  7. Perineuronal nets increase inhibitory GABAergic currents during the critical period in rats

    Directory of Open Access Journals (Sweden)

    Zheng-Qin Yin

    2013-04-01

    Full Text Available AIM: To investigate inhibitory γ-aminobutyric acid (GABA ergic postsynaptic currents (IPSCs and postsynaptic currents (PSCs in layer IV of the rat visual cortex during the critical period and when plasticity was extended through dissolution of the perineuronal nets (PNNs.METHODS:We employed 24 normal Long-Evans rats to study GABAA-PSC characteristics of neurons within layer IV of the visual cortex during development. The animals were divided into six groups of four rats according to ages at recording:PW3 (P21-23d, PW4 (P28-30d, PW5 (P35-37d, PW6 (P42-44d, PW7 (P49-51d, and PW8 (56-58d. An additional 24 chondroitin sulfate proteoglycan (CSPG degradation rats (also Long-Evans were generated by making a pattern of injections of chondroitinase ABC (chABC into the visual cortex 1 week prior to recording at PW3, PW4, PW5, PW6, PW7, and PW8. Immunohistochemistry was used to identify the effect of chABC injection on CSPGs. PSCswere detected with whole-cell patch recordings, and GABAA receptor-mediated IPSCs were pharmacologically isolated.RESULTS:IPSC peak current showed a strong rise in the age-matched control group, peaked at PW5 and were maintained at a roughly constant value thereafter. Although there was a small increase in peak current for the chABC group with age, the peak currents continued to decrease with the delayed highest value at PW6, resulting in significantly different week-by-week comparison with normal development. IPSC decay time continued to increase until PW7 in the control group, while those in the chABC group were maintained at a stable level after an initial increase at PW4. Compared with normal rats, the decay times recorded in the chABC rats were always shorter, which differed significantly at each age. We did not observe any differences in IPSC properties between the age-matched control and penicillinase (P-ase group.However, the change in IPSCs after chABC treatment was not reflected in the total PSCs or in basic membrane

  8. 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. ...

  9. Prediction of leakage current of non-ceramic insulators in early aging period

    Energy Technology Data Exchange (ETDEWEB)

    El-Hag, Ayman H. [Electrical Engineering Department, American University of Sharjah, Sharjah (United Arab Emirates); Jahromi, Ali Naderian [Kinectrics Inc., Transmission and Distribution Technologies, Toronto (Canada); Sanaye-Pasand, Majid [Electrical and Computer Engineering Department, University of Tehran (Iran)

    2008-10-15

    The paper presents a neural network based prediction technique for the leakage current (LC) of non-ceramic insulators during salt-fog test. Nearly 50 distribution class silicone rubber (SIR) insulators with three different voltage classes have been tested in a salt-fog chamber, where the LC has been continuously recorded for at least 100 h. A boundary for early aging period is defined by the rate of change of the LC instead of a fixed threshold value. Consequently, the Gaussian radial basis network has been adopted to predict the level of LC at the early stage of aging of the SIR insulators and is compared with a classical network. The initial values of LC and its rate of change at 10 min intervals for the first 5 h are selected as the input to the network, and the final value of LC of the early aging period is considered as the output of the network. It is found that Gaussian radial basis function network with a random optimizing training method is an appropriate network to predict the LC with a 3.5-5.3% accuracy, if the training data and the testing data are selected from the same type of SIR insulators. (author)

  10. 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...

  11. 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.

  12. Interface modulated currents in periodically proton exchanged Mg doped lithium niobate

    Energy Technology Data Exchange (ETDEWEB)

    Neumayer, Sabine M.; Rodriguez, Brian J., E-mail: brian.rodriguez@ucd.ie, E-mail: gallo@kth.se [School of Physics, University College Dublin, Belfield, Dublin 4 (Ireland); Conway Institute of Biomolecular and Biomedical Research, University College Dublin, Belfield, Dublin 4 (Ireland); Manzo, Michele; Gallo, Katia, E-mail: brian.rodriguez@ucd.ie, E-mail: gallo@kth.se [Department of Applied Physics, KTH-Royal Institute of Technology, Roslagstullbacken 21, 10691 Stockholm (Sweden); Kholkin, Andrei L. [Department of Physics and CICECO-Aveiro Institute of Materials, 3810-193 Aveiro, Portugal and Institute of Natural Sciences, Ural Federal University, 620000 Ekaterinburg (Russian Federation)

    2016-03-21

    Conductivity in Mg doped lithium niobate (Mg:LN) plays a key role in the reduction of photorefraction and is therefore widely exploited in optical devices. However, charge transport through Mg:LN and across interfaces such as electrodes also yields potential electronic applications in devices with switchable conductivity states. Furthermore, the introduction of proton exchanged (PE) phases in Mg:LN enhances ionic conductivity, thus providing tailorability of conduction mechanisms and functionality dependent on sample composition. To facilitate the construction and design of such multifunctional electronic devices based on periodically PE Mg:LN or similar ferroelectric semiconductors, fundamental understanding of charge transport in these materials, as well as the impact of internal and external interfaces, is essential. In order to gain insight into polarization and interface dependent conductivity due to band bending, UV illumination, and chemical reactivity, wedge shaped samples consisting of polar oriented Mg:LN and PE phases were investigated using conductive atomic force microscopy. In Mg:LN, three conductivity states (on/off/transient) were observed under UV illumination, controllable by the polarity of the sample and the externally applied electric field. Measurements of currents originating from electrochemical reactions at the metal electrode–PE phase interfaces demonstrate a memresistive and rectifying capability of the PE phase. Furthermore, internal interfaces such as domain walls and Mg:LN–PE phase boundaries were found to play a major role in the accumulation of charge carriers due to polarization gradients, which can lead to increased currents. The insight gained from these findings yield the potential for multifunctional applications such as switchable UV sensitive micro- and nanoelectronic devices and bistable memristors.

  13. Modulation of periodic field on the atomic current in optical lattices with Landau–Zener tunneling considered

    Energy Technology Data Exchange (ETDEWEB)

    Yan, Jie-Yun, E-mail: jyyan@bupt.edu.cn; Wang, Lan-Yu, E-mail: lan_yu_wang@163.com

    2016-09-01

    We investigate the atomic current in optical lattices under the presence of both constant and periodic external field with Landau–Zener tunneling considered. By simplifying the system to a two-band model, the atomic current is obtained based on the Boltzmann equations. We focus on three situations to discuss the influence of the Landau–Zener tunneling and periodic field on the atomic current. Numerical calculations show the atomic transient current would finally become the stable oscillation, whose amplitude and average value can be further adjusted by the periodic external field. It is concluded that the periodic external field could provide an effective modulation on the atomic current even when the Landau–Zener tunneling probability has almostly become a constant.

  14. 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.

  15. 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...

  16. 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

  17. Analysis of eddy current losses during discharging period in a 600 kJ SMES

    International Nuclear Information System (INIS)

    Park, M.J.; Kwak, S.Y.; Lee, S.Y.; Kim, W.S.; Lee, J.K.; Park, C.; Choi, K.; Bae, J.H.; Kim, S.H.; Sim, K.D.; Seong, K.C.; Jung, H.K.; Hahn, S.

    2008-01-01

    The operation of the SMES system can be divided into three modes such as charging, operating and discharging. During the charging and the discharging modes, a magnetic field variation due to the current increase and decrease generate eddy current losses in the SMES system. The eddy current loss in discharging mode is the major factor to be considered because the operating time in the mode is fixed, whereas the charging mode has the arbitrary operating time which is not fixed. In this paper, we present the analysis results of the eddy current losses which are generated in the 600 kJ class HTS SMES system during the discharging mode

  18. Current Diagnosis and Treatment Models of Periodic Fever, Aphthous Stomatitis, Pharyngitis and Cervical Lymphadenitis Syndrome

    Directory of Open Access Journals (Sweden)

    Ayşenur Paç Kısaarslan

    2017-06-01

    Full Text Available Periodic fever, aphthous stomatitis, pharyngitis, and cervical lymphadenitis (PFAPA syndrome is the most frequent cause of periodic fever in childhood. The pathogenesis of PFAPA is still unknown. Differantial diagnosis must be made with cyclic neutropenia and other autoinflammatory diseases. Because PFAPA is self limiting and benign, there is no certain treatment model. Treatment options must be specific to the patient, with a strong family and doctor relationship.

  19. EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

    Directory of Open Access Journals (Sweden)

    HURDUZEU Gheorghe

    2014-07-01

    taxes on income of corporations and taxes on income of individuals and households and other current taxes. Actual social contributions were also split into employer’s actual contributions, employee’s social contributions and social contributions of self- and non-employed persons. As the primary data analysis revealed many differences between Euro Area member states, but also similarities concerning various fiscal aggregates, we completed the analysis through multidimensional analysis, with the aims of classifying Euro Area member states into subgroups with similar fiscal structures. Taking into consideration the above mentioned variables, we used cluster analysis in order to determine which member states have similar fiscal structures and which are the main similarities that characterize Euro Area in this respect.

  20. Enhancing the Frequency Adaptability of Periodic Current Controllers for Grid-Connected Power Converters

    DEFF Research Database (Denmark)

    Yang, Yongheng; Zhou, Keliang; Blaabjerg, Frede

    2015-01-01

    It is mandatory for grid-connected power converters to synchronize the feed-in currents with the grid. Moreover, the power converters should produce feed-in currents with low total harmonic distortions according to the demands, by employing advanced current controllers, e.g., Proportional Resonant...... deviations. Experiments on a single-phase grid-connected inverter system are presented, which have verified the proposals and also the effectiveness of the frequency adaptive current controllers....... (PR) and Repetitive Controllers (RC). The synchronization is actually to detect the instantaneous grid information (e.g., frequency and phase of the grid voltage) for the current control, which is commonly performed by a Phase-Locked-Loop (PLL) system. As a consequence, harmonics and deviations...

  1. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

    It is becoming difficult to maintain consensus in a period of economic austerity, and this possibly challenges the ability of democratic institutions to take decisions on tough economic questions. In order to find out how political consensus influences fiscal outcomes, this article sets out...

  2. Revivals, classical periodicity, and zitterbewegung of electron currents in monolayer graphene

    International Nuclear Information System (INIS)

    Romera, E.; Santos, F. de los

    2009-01-01

    Revivals of electric current in graphene in the presence of an external magnetic field are described. It is shown that when the electrons are prepared in the form of wave packets assuming a Gaussian population of only positive (or negative) energy Landau levels, the presence of the magnetic field induce revivals of the electron currents, besides the classical cyclotron motion. When the population comprises both positive and negative energy Landau levels, revivals of the electric current manifest simultaneously with zitterbewegung and the classical cyclotron motion. We relate the temporal scales of these three effects and discuss to what extent these results hold for real graphene samples.

  3. Semiclassical description of resonant tunnel effect: bifurcations and periodic orbits in the resonant current

    International Nuclear Information System (INIS)

    Rouben, D.C.

    1997-01-01

    A semiclassical method for resonant tunneling in a quantum well in the presence of a magnetic field tilted with regard to an electric field is developed. In particular a semiclassical formula is derived for the total current of electrons after the second barrier of the quantum well. The contribution of the stable and unstable orbits is studied. It appears that the parameters which describe the classical chaos in the quantum well have an important effect on the tunneling current. A numerical experiment is led, the contributions to the current of some particular orbits are evaluated and the results are compared with those given by the quantum theory. (A.C.)

  4. The Anatomy of Directed Motivational Currents: Exploring Intense and Enduring Periods of L2 Motivation

    Science.gov (United States)

    Henry, Alastair; Dornyei, Zoltan; Davydenko, Sofia

    2015-01-01

    In a series of articles Dörnyei and his colleagues (Dörnyei, Ibrahim, & Muir, 2015; Dörnyei, Muir, & Ibrahim, 2014; Muir & Dörnyei, 2013) describe the phenomenon of a period of intense and enduring motivation in pursuit of a highly desired personal goal or vision. These surges of motivational energy, which they call "Directed…

  5. Periodically Swapping Modulation (PSM) Strategy for Three-Level (TL) DC/DC Converter with Balanced Switch Currents

    DEFF Research Database (Denmark)

    Liu, Dong; Deng, Fujin; Zhang, Qi

    2018-01-01

    The asymmetrical modulation strategy is widely used in various types of three-level (TL) DC/DC converters, while the current imbalance among the power switches is one of the important issues. In this paper, a novel periodically swapping modulation (PSM) strategy is proposed for balancing the power...... switches’ currents in various types of TL DC/DC converters. In the proposed PSM strategy, the driving signals of the switch pairs are swapped periodically, which guarantees that the currents through the power switches are kept balanced in every two switching periods. Therefore, the proposed PSM...... strategy can effectively improve the reliability of the converter by balancing the power losses and thermal stresses among the power switches. The operation principle and performances of the proposed PSM strategy are analyzed in detail. Finally, the simulation and experimental results are presented...

  6. Residual currents in a multiple-inlet system and the conundrum of the tidal period

    Science.gov (United States)

    Duran-Matute, Matias; Gerkema, Theo

    2015-04-01

    In multiple-inlet systems, one may find that, on average, flood dominates in some inlets, while ebb dominates in others. In that case, there is a residual flow through the system, i.e. there is a net flow if one integrates over a tidal period. Conceptually, this seems straightforward. However, to measure such a residual flow presents several difficulties. First, one needs to cover the entire cross-sections of all the inlets over a year or longer to take into account the variability due to wind. Second, the residual flow is usually much smaller than the tidal prisms and hence more uncertain in view of error bars. Third, the duration of 'the' tidal period when calculating a tidally averaged flow is not well defined. Should one take the time between alternate slack tides, or between consecutive high (or low) waters, or other options? There appears to be a fundamental ambiguity in the duration of the tidal period; here we discuss its origins. The problem of defining the tidal period seems to have received little attention in the literature, or perhaps it has not been perceived as a problem at all. One reason for this neglect may be that the focus in tidal analysis is often on the (main) individual tidal constituents, whose periods are well-defined. Indeed, the harmonic method developed by Kelvin exploits this fact, making it possible to predict high and low waters precisely by adding up the different constituents after their amplitudes and phases have been determined empirically for the location in question. The period between subsequent high (or low) waters is then simply an outcome of this method. Another reason for neglecting this problem may be that the main interest was in computing a representative quantity such as the yearly average residual flow through the inlets. For such quantities, the definition of the tidal period is not as relevant since one integrates over a much longer period. Recently, however, it has been shown, for the Western Dutch Wadden Sea, that

  7. 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.

  8. 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...

  9. Periodic Epileptiform Discharges Clarified for the Nonneurologist Intensivist: Clinical Implications and Current Management.

    Science.gov (United States)

    Lahiri, Shouri; Boro, Alexis D; Shiloh, Ariel L; Milstein, Mark J; Savel, Richard H

    2015-10-01

    Periodic epileptiform discharges (PEDs) are frequently encountered during continuous electroencephalography monitoring in the intensive care unit. Their implications and management are variable and highly dependent on the clinical context. This article is intended for the nonneurologist intensivist, reviews basic terminology and clinical implications (including causes, prognosis, and association with seizures), and suggests an approach to management. Several case vignettes are included to illustrate the clinical variability associated with PEDs. © The Author(s) 2013.

  10. Fiscal considerations

    International Nuclear Information System (INIS)

    Wheeler, C.

    1992-01-01

    Most fiscal systems do not have provisions which adequately address the problems arising from the global nature of international oil and product trading. It is also difficult for the various tax authorities to keep abreast of the ever evolving hedging instruments. It is quite possible for an international trader or integrated oil company to find itself with losses which cannot match against profits either because of local tax rules or because the loss arises in one jurisdiction and profits in another. The corporate structuring and legal relationships of parties both within an organisation and outside can be key to mitigating effective double taxation and in assisting the production of reports to shareholders which show a fair picture of the group's activities. (author)

  11. 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...

  12. 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.

  13. The Measurement of the Sensory Recovery Period in Zygoma and Blow-Out Fractures with Neurometer Current Perception Threshold.

    Science.gov (United States)

    Oh, Daemyung; Yun, Taebin; Kim, Junhyung; Choi, Jaehoon; Jeong, Woonhyeok; Chu, Hojun; Lee, Soyoung

    2016-09-01

    Facial hypoesthesia is one of the most troublesome complaints in the management of facial bone fractures. However, there is a lack of literature on facial sensory recovery after facial trauma. The purpose of this study was to evaluate the facial sensory recovery period for facial bone fractures using Neurometer. Sixty-three patients who underwent open reduction of zygomatic and blowout fractures between December 2013 and July 2015 were included in the study. The facial sensory status of the patients was repeatedly examined preoperatively and postoperatively by Neurometer current perception threshold (CPT) until the results were normalized. Among the 63 subjects, 30 patients had normal Neurometer results preoperatively and postoperatively. According to fracture types, 17 patients with blowout fracture had a median recovery period of 0.25 months. Twelve patients with zygomatic fracture had a median recovery period of 1.00 month. Four patients with both fracture types had a median recovery period of 0.625 months. The median recovery period of all 33 patients was 0.25 months. There was no statistically significant difference in the sensory recovery period between types and subgroups of zygomatic and blowout fractures. In addition, there was no statistically significant difference in the sensory recovery period according to Neurometer results and the patients' own subjective reports. Neurometer CPT is effective for evaluating and comparing preoperative and postoperative facial sensory status and evaluating the sensory recovery period in facial bone fracture patients.

  14. Charge effects controlling the current hysteresis and negative differential resistance in periodical nanosize Si/CaF sub 2 structures

    CERN Document Server

    Berashevich, Y A; Kholod, A N; Borisenko, V E

    2002-01-01

    A kinetic model of charge carrier transport in nanosize periodical Si/CaF sub 2 structures via localized states in dielectric is proposed. Computer simulation of the current-voltage characteristics of such structures has shown that the built-in field arises in a dielectric due to polarization of the trapped charge by localized centers. This results in current hysteresis and negative differential resistance region at the current-voltage characteristics when the bias polarity is changed. At temperature below 250 K, the portion of negative differential resistance vanishes

  15. Enhancing the Frequency Adaptability of Periodic Current Controllers with a Fixed Sampling Rate for Grid-Connected Power Converters

    DEFF Research Database (Denmark)

    Yang, Yongheng; Zhou, Keliang; Blaabjerg, Frede

    2016-01-01

    Grid-connected power converters should employ advanced current controllers, e.g., Proportional Resonant (PR) and Repetitive Controllers (RC), in order to produce high-quality feed-in currents that are required to be synchronized with the grid. The synchronization is actually to detect...... of the resonant controllers and by approximating the fractional delay using a Lagrange interpolating polynomial for the RC, respectively, the frequency-variation-immunity of these periodic current controllers with a fixed sampling rate is improved. Experiments on a single-phase grid-connected system are presented...... the instantaneous grid information (e.g., frequency and phase of the grid voltage) for the current control, which is commonly performed by a Phase-Locked-Loop (PLL) system. Hence, harmonics and deviations in the estimated frequency by the PLL could lead to current tracking performance degradation, especially...

  16. Analysis of longer period variation of the Kuroshio Current intrusion into the Luzon Strait using rectified wavelet power spectra

    Science.gov (United States)

    Yuan, Yaochu; Yang, Chenghao; Tseng, Yu-heng; Zhu, Xiao-Hua; Wang, Huiqun; Chen, Hong

    2017-08-01

    Longer period variation of the Kuroshio into the Luzon Strait (LS) was identified using acoustic Doppler current profiler (ADCP) observations as well as pressure and temperature time series data recorded by two TDs (manufactured by the RBR Ltd.) at mooring station N2 (20°40.441‧N, 120°38.324‧E). The ADCP was deployed at depths of 50-300 m between July 7, 2009 and April 10, 2011, and the TDs at around 340 and 365 m between July 9, 2009 and July 9, 2011. Observations provide strong evidence of longer period variation of the Kuroshio into the LS using the Vector rotary spectra (VRS) and Rectified wavelet power spectra analysis (RWPSA). RWPSA of the observations allowed the identification of two types of dominant periods. The first type, with the strongest power spectral density (PSD), had a dominant period of 112 d and was found throughout the upper 300 m. For example, the maximum PSD for western and northern velocity components time series were 3800 and 3550 at 50 m, respectively. The maximum power spectral density decrease with deeper depths, i.e., the depth dependence of maximum PSD. The 112 d period was also identified in the pressure and temperature time series data, at 340 m and 365 m. Combined RWPSA with VRS and mechanism analysis, it is clear that the occurrence of the most dominant period of 112 d in the upper 300 m is related to the clockwise meandering of the Kuroshio into the LS, which is caused by westward propagating stronger anticyclonic eddies from the interior ocean due to the interaction of Rossby eddies with the Kuroshio. The second type of dominant period, for example a 40 d period, is related to the anticlockwise meandering of the Kuroshio. The final dominant period of 14 d coincides with the fortnightly spring-neap tidal period.

  17. India's Proposed Universal Health Coverage Policy: Evidence for Age Structure Transition Effect and Fiscal Sustainability.

    Science.gov (United States)

    Narayana, Muttur Ranganathan

    2016-12-01

    India's High Level Expert Group on Universal Health Coverage in 2011 recommended a universal, public-funded and national health coverage policy. As a plausible forward-looking macroeconomic reform in the health sector, this policy proposal on universal health coverage (UHC) needs to be evaluated for age structure transition effect and fiscal sustainability to strengthen its current design and future implementation. Macroeconomic analyses of the long-term implications of age structure transition and fiscal sustainability on India's proposed UHC policy. A new measure of age-specific UHC is developed by combining the age profile of public and private health consumption expenditure by using the National Transfer Accounts methodology. Different projections of age-specific public health expenditure are calculated over the period 2005-2100 to account for the age structure transition effect. The projections include changes in: (1) levels of the expenditure as gross domestic product grows, (2) levels and shape of the expenditure as gross domestic product grows and expenditure converges to that of developed countries (or convergence scenario) based on the Lee-Carter model of forecasting mortality rates, and (3) levels of the expenditure as India moves toward a UHC policy. Fiscal sustainability under each health expenditure projection is determined by using the measures of generational imbalance and sustainability gap in the Generational Accounting methodology. Public health expenditure is marked by age specificities and the elderly population is costlier to support for their healthcare needs in the future. Given the discount and productivity growth rates, the proposed UHC is not fiscally sustainable under India's current fiscal policies except for the convergence scenario. However, if the income elasticity of public expenditure on social welfare and health expenditure is less than one, fiscal sustainability of the UHC policy is attainable in all scenarios of projected public

  18. 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....

  19. Excess heat production in Pd/D during periodic pulse discharge current in various conditions

    Energy Technology Data Exchange (ETDEWEB)

    Karabut, A.B. [FSUE ' LUCH' , 24 Zheleznodorozhnaya St., Podolsk, Moscow Region 142100 (Russian Federation)

    2006-07-01

    Experimental date from low-energy nuclear reactions (LENR) in condensed media are presented. The nuclear reactions products were found in solid cathode media used in glow discharge. Apparently, the nuclear reactions were initiated when bombarding the cathode surface by plasma ions with the energy of 1.0 - 2.0 keV. Excess heat from a high current glow discharge reaction in D{sub 2}, Xe, and Kr using cathodes already charged with preliminary deuterium-charged Pd and Ti cathode samples are given. Excess heat up to 10-15 W and efficiency up to 130% were recorded under the experiments for Pd cathode samples in D{sub 2} discharge. Excess heat up to 5 W and efficiency up to 150% were recorded for Pd cathodes that were charged with deuterium before the run, in Xe and Kr discharges. At the same time excess heat was not observed for pure Pd cathode samples in Xe and Kr discharges. The formation of impurity nuclides ({sup 7}Li, {sup 13}C, {sup 15}N, {sup 20}Ne, {sup 29}Si, {sup 44}Ca, {sup 48}Ca, {sup 56}Fe, {sup 57}Fe, {sup 59}Co, {sup 64}Zn, {sup 66}Zn, {sup 75}As, {sup 107}Ag, {sup 109}Ag, {sup 110}Cd, {sup 111}Cd, {sup 112}Cd, {sup 114}Cd and {sup 115}In) with 'the efficiency up to 10{sup 13} at./s was recorded. The isotopic ratios of these new nuclides were quite different from the natural ratios. Soft X-ray radiation from the solid-state cathode with the intensity up to 0.01 Gy/s was recorded in experiments with discharges in H{sub 2}, D{sub 2}, Ar, Xe, and Kr. The X-ray radiation was observed in bursts of up to 10{sup 6} photons, with up to 10{sup 5} bursts per second while the discharge was formed and within 100 ms after turning off the discharge current. The results of the X-ray radiation registration showed that the excited energy levels have a lifetime up to 100 ms or more, and the energy of 1.2 - 2.5 keV. A possible mechanism for producing excess heat and nuclear transmutation reactions in the solid medium with the excited energy levels is considered.

  20. Excess heat production in Pd/D during periodic pulse discharge current in various conditions

    International Nuclear Information System (INIS)

    Karabut, A.B.

    2006-01-01

    Experimental date from low-energy nuclear reactions (LENR) in condensed media are presented. The nuclear reactions products were found in solid cathode media used in glow discharge. Apparently, the nuclear reactions were initiated when bombarding the cathode surface by plasma ions with the energy of 1.0 - 2.0 keV. Excess heat from a high current glow discharge reaction in D 2 , Xe, and Kr using cathodes already charged with preliminary deuterium-charged Pd and Ti cathode samples are given. Excess heat up to 10-15 W and efficiency up to 130% were recorded under the experiments for Pd cathode samples in D 2 discharge. Excess heat up to 5 W and efficiency up to 150% were recorded for Pd cathodes that were charged with deuterium before the run, in Xe and Kr discharges. At the same time excess heat was not observed for pure Pd cathode samples in Xe and Kr discharges. The formation of impurity nuclides ( 7 Li, 13 C, 15 N, 20 Ne, 29 Si, 44 Ca, 48 Ca, 56 Fe, 57 Fe, 59 Co, 64 Zn, 66 Zn, 75 As, 107 Ag, 109 Ag, 110 Cd, 111 Cd, 112 Cd, 114 Cd and 115 In) with 'the efficiency up to 10 13 at./s was recorded. The isotopic ratios of these new nuclides were quite different from the natural ratios. Soft X-ray radiation from the solid-state cathode with the intensity up to 0.01 Gy/s was recorded in experiments with discharges in H 2 , D 2 , Ar, Xe, and Kr. The X-ray radiation was observed in bursts of up to 10 6 photons, with up to 10 5 bursts per second while the discharge was formed and within 100 ms after turning off the discharge current. The results of the X-ray radiation registration showed that the excited energy levels have a lifetime up to 100 ms or more, and the energy of 1.2 - 2.5 keV. A possible mechanism for producing excess heat and nuclear transmutation reactions in the solid medium with the excited energy levels is considered

  1. Transition period fuel cycle from current to next generation reactors for Japan

    International Nuclear Information System (INIS)

    Yamashita, Junichi; Fukasawa, Tetsuo; Hoshino, Kuniyoshi; Kawamura, Fumio; Shiina, Kouji; Sasahira, Akira

    2007-01-01

    Long-term energy security and global warming prevention can be achieved by a sustainable electricity supply with next generation fast breeder reactors (FBRs). Current light water reactors (LWRs) will be replaced by FBRs and FBR cycle will be established in the future considering the limited amount of uranium (U) resource. The introduction of FBRs requires plutonium (Pu) recovered from LWR spent fuel. The authors propose advanced system named Flexible Fuel Cycle Initiative (FFCI)' which can supply enough Pu and hold no surplus Pu, can respond flexibly the future technical and social uncertainties, and can achieve an economical FBR cycle. FFCI can simplify the 2nd LWR reprocessing facility for Japan (after Rokkasho Reprocessing Plant) which only carries out U removal from LWR spent fuel. Residual 'Recycle Material' is, according to FBRs introduction status, immediately treated in the FBR reprocessing to fabricate FBR fuel or temporarily stored for the utilization in FBRs at necessary timing. FFCI has high flexibility by having several options for future uncertainties by the introduction of Recycle Material as a buffer material between LWR and FBR cycles. (author)

  2. Fiscality - A Relevant Factor Influencing Regional Development in Romania and the European Union

    Directory of Open Access Journals (Sweden)

    Vlad Cristina

    2016-06-01

    Full Text Available The paper aims to examine taxation in the EU in correlation with regional development measures implemented. We started with the EU vision on regional development. If during the 2007-2013 period, were pursued three major objectives (convergence, regional competitiveness and territorial cooperation, in the current 2014-2020 funding period, money is allocated differently between countries that are deemed to be more developed, in transition and less developed. These categories are set according to GDP per capita. Next we exposed the fiscal changes made in the EU in 2010-2011 period and then we corelate them with the strategy for regional development for five member states: Romania, Bulgaria, Czech Republic , Hungary and Poland. We used data reported by Eurostat regarding the evolution of unemployment rate and for the foreign direct investments in 2007-2012 period. We also brought up and changes required by the new Romanian Fiscal Code. According to it, measures such as reduction of income tax for new micro enterprises or extending the VAT reverse charge mechanism in many sectors of activity, are meant to encourage foreign capital inflows and also to increase the level of regional development. As a general conclusion, we found that there is a direct link between fiscal policy and regional development; fiscal measures implemented influence the level of unemployment, economic growth, and competitiveness in the private sector.

  3. Current knowledge of environmental exposure in children during the sensitive developmental periods

    Directory of Open Access Journals (Sweden)

    Norma Helena Perlroth

    2017-01-01

    Full Text Available Objective: This study aims to identify the scientific evidence on the risks and effects of exposure to environmental contaminants in children during sensitive developmental periods. Data source: The search was performed in the Bireme database, using the terms: children's health, environmental exposure, health vulnerability, toxicity pathways and developmental disabilities in the LILACS, MEDLINE and SciELO systems. Data synthesis: Children differ from adults in their unique physiological and behavioral characteristics and the potential exposure to risks caused by several threats in the environment. Exposure to toxic agents is analyzed through toxicokinetic processes in the several systems and organs during the sensitive phases of child development. The caused effects are reflected in the increased prevalence of congenital malformations, diarrhea, asthma, cancer, endocrine and neurological disorders, among others, with negative impacts throughout adult life. Conclusion: To identify the causes and understand the mechanisms involved in the genesis of these diseases is a challenge for science, as there is still a lack of knowledge on children's susceptibility to many environmental contaminants. Prevention policies and more research on child environmental health, improving the recording and surveillance of environmental risks to children's health, should be an ongoing priority in the public health field. Resumo: Objetivo: O presente estudo busca identificar as evidências científicas sobre os riscos e efeitos da exposição de contaminantes ambientais no organismo infantil durante os períodos sensíveis de seu desenvolvimento. Fonte de dados: As pesquisas foram realizadas pelo banco de dados da Bireme, com os termos children's health, environmental exposure, health vulnerability, toxicity pathways and developmental disabilities nos sistemas LILACS, MEDLINE e SciELO. Síntese de dados: A criança difere do adulto por suas características singulares

  4. 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...

  5. Nuclear electronic equipment for control and monitoring boards. Specifications and test methods of direct current period meters

    International Nuclear Information System (INIS)

    Roquefort, Henri; Chapelot; Ramard; Tardif; Tournier; Vaux

    1973-11-01

    After a few words of introduction, mention of the main notations used and the definition of certain terms, the field of application of the document is outlined and a list of references given. The main specifications of electronic 'direct current period meter' subassemblies for the monitoring, control and safety of nuclear reactors are then defined and the corresponding test methods described. The apparatus measures on a logarithmic scale the neutron fluence rate of a reactor by means of an ionisation chamber and supplies 'period' data relative to the fluence rate variation in time. The specifications and test methods are given for the different components: logarithmic amplifier, time derivative unit, threshold releases, high tension supply for ionisation chamber, auxiliary circuits and finally the complete period meter. (author) [fr

  6. Fiscal sustainability and oil wealth: Managing oil and gas volatility in Azerbaijan

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.

    2008-01-01

    Assessing fiscal sustainability - i.e. considering whether or not a country can maintain its current fiscal policies without running into solvency problems and possible default - requires projections on a government's future revenue stream, expenditures and contingent liabilities within a

  7. 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...

  8. Managing volatility: Fiscal policy, debt management and oil revenues in the Republic of Congo

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.; Li, Y.

    2008-01-01

    Assessing fiscal sustainability - i.e. considering whether or not a country can maintain its current fiscal policies without running into solvency problems and possible default - requires projections on a government's future revenue stream, expenditures and contingent liabilities within a

  9. Temperature and pinning strength dependence of the critical current of a superconductor with a square periodic array of pinning sites

    International Nuclear Information System (INIS)

    Benkraouda, M.; Obaidat, I.M.; Al Khawaja, U.

    2006-01-01

    We have conducted extensive series of molecular dynamic simulations on driven vortex lattices interacting with periodic square arrays of pinning sites. In solving the over damped equation of vortex motion we took into account the vortex-vortex repulsion interaction, the attractive vortex-pinning interaction, and the driving Lorentz force at several values of temperature. We have studied the effect of varying the driving Lorentz force and varying the pinning strength on the critical current for several pinning densities, and temperature values. We have found that the pinning strength play an important role in enhancing the critical current over the whole temperature range. At low temperatures, the critical current was found to increase linearly with increasing the pinning strengths for all pinning densities. As the temperature increases, the effect of small pinning strengths diminishes and becomes insignificant at high temperatures

  10. Early response to sibutramine in patients not meeting current label criteria: preliminary analysis of SCOUT lead-in period

    DEFF Research Database (Denmark)

    Caterson, Ian; Coutinho, Walmir; Finer, Nick

    2010-01-01

    The Sibutramine Cardiovascular Outcomes (SCOUT) trial protocol defines a patient population predominantly outside current European Union label criteria. This article explores responses to sibutramine during the 6-week, single-blind, lead-in period between patients who conformed to the label...... requirements ("conformers") and those who did not ("nonconformers"). SCOUT is an ongoing, randomized, double-blind, placebo-controlled outcome trial in overweight/obese patients at high risk of a cardiovascular event. In total, 10,742 patients received sibutramine and weight management during the lead...... with sibutramine confirms its good tolerability and efficacy in patients who meet current label criteria. Preliminary data from high-risk patients for whom sibutramine is currently contraindicated suggest a low discontinuation rate and few serious adverse events but confirmation from the SCOUT outcome data...

  11. 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

  12. 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.

  13. 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

  14. Period-doubling bifurcation cascade observed in a ferromagnetic nanoparticle under the action of a spin-polarized current

    Energy Technology Data Exchange (ETDEWEB)

    Horley, Paul P., E-mail: paul.horley@cimav.edu.mx [Centro de Investigación en Materiales Avanzados, S.C. (CIMAV), Chihuahua/Monterrey, 120 Avenida Miguel de Cervantes, 31109 Chihuahua (Mexico); Kushnir, Mykola Ya. [Yuri Fedkovych Chernivtsi National University, 2 Kotsyubynsky str., 58012 Chernivtsi (Ukraine); Morales-Meza, Mishel [Centro de Investigación en Materiales Avanzados, S.C. (CIMAV), Chihuahua/Monterrey, 120 Avenida Miguel de Cervantes, 31109 Chihuahua (Mexico); Sukhov, Alexander [Institut für Physik, Martin-Luther Universität Halle-Wittenberg, 06120 Halle (Saale) (Germany); Rusyn, Volodymyr [Yuri Fedkovych Chernivtsi National University, 2 Kotsyubynsky str., 58012 Chernivtsi (Ukraine)

    2016-04-01

    We report on complex magnetization dynamics in a forced spin valve oscillator subjected to a varying magnetic field and a constant spin-polarized current. The transition from periodic to chaotic magnetic motion was illustrated with bifurcation diagrams and Hausdorff dimension – the methods developed for dissipative self-organizing systems. It was shown that bifurcation cascades can be obtained either by tuning the injected spin-polarized current or by changing the magnitude of applied magnetic field. The order–chaos transition in magnetization dynamics can be also directly observed from the hysteresis curves. The resulting complex oscillations are useful for development of spin-valve devices operating in harmonic and chaotic modes.

  15. 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.

  16. Considerations Regarding the Mix of Anticrisis Fiscal Policies in Romania

    Directory of Open Access Journals (Sweden)

    Ioan TALPOŞ

    2011-01-01

    Full Text Available The last centuries, it has been noticed that the economic activity does not unfold linearly, that the expansion periods are followed by a contraction of the economic activity, that the peak moments cannot be maintained endlessly and that, after recession, a relaunch of the economic activity may occur. The political and economical cycles, emphasized by the last decades, made people talk more about the countercyclical policies and about the behaviour of the politicians seen in strong connection with the behaviour of the voting population. To reduce the effects of the current crisis, the state uses fiscal incentives, this representing a combination of public expenses and a reduction of the taxes for the companies and the households which aims at the revival of the economic life, the increase of employment and the recovery of the business environment. The countercyclical policies are known and applied all over the world, each responsible government choosing those instruments of budget and fiscal policy which best match the concrete possibilities of economy and correspond with its political doctrines. Thus seen the mix of fiscal policies is firstly a political choice, but with a strong impact on the economy of a country.

  17. 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.

  18. Health care justice and its implications for current policy of a mandatory waiting period for elective tubal sterilization.

    Science.gov (United States)

    Moaddab, Amirhossein; McCullough, Laurence B; Chervenak, Frank A; Fox, Karin A; Aagaard, Kjersti Marie; Salmanian, Bahram; Raine, Susan P; Shamshirsaz, Alireza A

    2015-06-01

    Tubal sterilization during the immediate postpartum period is 1 of the most common forms of contraception in the United States. This time of the procedure has the advantage of 1-time hospitalization, which results in ease and convenience for the woman. The US Collaborative Review of Sterilization Study indicates the high efficacy and effectiveness of postpartum tubal sterilization. Oral and written informed consent is the ethical and legal standard for the performance of elective tubal sterilization for permanent contraception for all patients, regardless of source of payment. Current health care policy and practice regarding elective tubal sterilization for Medicaid beneficiaries places a unique requirement on these patients and their obstetricians: a mandatory waiting period. This requirement originates in decades-old legislation, which we briefly describe. We then introduce the concept of health care justice in professional obstetric ethics and explain how it originates in the ethical concepts of medicine as a profession and of being a patient and its deontologic and consequentialist dimensions. We next identify the implications of health care justice for the current policy of a mandatory 30-day waiting period. We conclude that Medicaid policy allocates access to elective tubal sterilization differently, based on source of payment and gender, which violates health care justice in both its deontologic and consequentialist dimensions. Obstetricians should invoke health care justice in women's health care as the basis for advocacy for needed change in law and health policy, to eliminate health care injustice in women's access to elective tubal sterilization. Copyright © 2015 Elsevier Inc. All rights reserved.

  19. 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.)

  20. Quarterly fiscal policy

    NARCIS (Netherlands)

    Kendrick, D.A.; Amman, H.M.

    2014-01-01

    Monetary policy is altered once a month. Fiscal policy is altered once a year. As a potential improvement this article examines the use of feedback control rules for fiscal policy that is altered quarterly. Following the work of Blinder and Orszag, modifications are discussed in Congressional

  1. 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

  2. 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...

  3. The Budget and Economic Outlook: Fiscal Years 2006 to 2015

    National Research Council Canada - National Science Library

    Holland, Jeffrey; Blom, Barry; Arnold, Robert; Trimarco, Gerard; Booth, Mark; Hays, Ellen; Russek, Frank; Brauer, David; Futrell, Ann; Smith, Jennifer

    2005-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide baseline projections of the federal budget...

  4. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

    ... organization must have a fiscally sound operation, as demonstrated by the following: (1) Total assets greater than total unsubordinated liabilities. (2) Sufficient cash flow and adequate liquidity to meet..., which provides for the following: (1) Continuation of benefits for the duration of the period for which...

  5. Does the Credible Fiscal Policy Support the Prices Stabilization?

    Directory of Open Access Journals (Sweden)

    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

  6. 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...

  7. 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.

  8. 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.

  9. 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...

  10. 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

  11. Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...

  12. POST-CRISIS FISCAL DILEMMAS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    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.

  13. Early response to sibutramine in patients not meeting current label criteria: preliminary analysis of SCOUT lead-in period

    DEFF Research Database (Denmark)

    Caterson, Ian; Coutinho, Walmir; Finer, Nick

    2010-01-01

    pulse rate increases; median 1.5 bpm (nonconformers) vs. 3.0 bpm (conformers). There was a low incidence of serious adverse events (conformers: 1.0%; nonconformers: 2.8%) and ~93% of patients in both groups completed the 6-week period. The SCOUT lead-in period evaluating weight management...

  14. DO PUBLIC AND PRIVATE DEBT LEVELS AFFECT THE SIZE OF FISCAL MULTIPLIERS?

    Directory of Open Access Journals (Sweden)

    Chairul Adi

    2017-09-01

    Full Text Available This paper investigates the effectiveness of fiscal policies – as measured by the impact and cumulative multipliers – and how they interact with public and private debt. Harnessing the moderated panel regression approach, based on the yearly data set of several economies during the period from 1996 to 2012, the analysis is focused on the impact of spending-and-revenue-based fiscal policies on economic growth and how these fiscal instruments interact with public and private indebtedness. The result of spending stimuli advocates the basic Keynesian theory. An increase in public expenditures contemporaneously generates a positive multiplier, of around 0.29 – 0.44 and around 0.45 – 0.58 during two years. Decomposing the expenditures into their elements, this paper documents a stronger impact from public investment than that from government purchases. On the other hand, the revenue stimuli seem to follow the Ricardian Equivalence Hypothesis (REH, arguing that current tax cuts are inconsequential. The impact and cumulative multipliers for this fiscal instrument have mixed results, ranging from -0.21 to 0.05 and -0.26 to 0.06, respectively. Moreover, no robust evidence is found to support the argument that government debt moderates the effectiveness of fiscal policies. The size of the multipliers for both spending and revenue policies remain constant with the level of public debt. On the other hand, private debt appears to show a statistically significant moderating effect on spending stimuli. Its impact on spending multipliers, however, is economically insignificant. The moderation effect of private debt on the revenue stimuli does not seem to exist. Finally, this paper documents that both public and private debt exhibit a negative and statistically significant estimation for economic output.

  15. 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.

  16. 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.

  17. 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...

  18. 17 CFR 270.2a-4 - Definition of “current net asset value” for use in computing periodically the current price of...

    Science.gov (United States)

    2010-04-01

    ... value between calculations made as of the close of the New York Stock Exchange on the preceding business... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Definition of âcurrent net... Section 270.2a-4 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES...

  19. 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.

  20. Joint determinants of fiscal policy, income inequality and economic growth

    OpenAIRE

    Leonel Muinelo-Gallo; Oriol Roca-Sagalés

    2012-01-01

    This paper analyses the relationship between income inequality and economic growth through fiscal policy. To this end, we present and estimate two systems of structural equiation with error components through which gross income inequality determines different fiscal policy outcomes, which subsequently affects the evolution of economic growth and net income inequality. The empirical results, obtained using an unbalanced panel data of 21 high-income OCDE countries during the period 1972-2006, s...

  1. Fiscal Interactions and the Costs of Controlling Pollution from Electricity

    OpenAIRE

    Parry, Ian

    2004-01-01

    This paper quantifies the costs of controlling SO2, carbon, and NOx emissions from power generation, accounting for interactions between environmental policies and the broader fiscal system. We distinguish a dirty technology (coal) that satisfies baseload demand and a clean technology (gas) that is used during peak periods, and we distinguish sectors with and without regulated prices. Estimated emissions control costs are substantially lower than in previous models of fiscal interactions that...

  2. 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...

  3. CURRENT APPROACHES IN PERFORMANCE EVALUATION OF INVESTMENT FUND AND A PROPOSAL FOR TURKEY FOR THE PERIOD AFTER THE TEFAŞ PLATFORM

    Directory of Open Access Journals (Sweden)

    Fatih Temizel

    2016-01-01

    Investment Fund Industry, data sets and periods of the studies in Turkey and the world are analyzed. From those analysis we try to discover the advantages/disadvantages of different approaches. Thus, arecent performance evaluation of investment funds traded on Turkey will be recommended.

  4. Impact of the oil price and fiscal facilities on offshore mining at the Dutch Continental Shelf

    International Nuclear Information System (INIS)

    Cate, Arie ten; Mulder, Machiel

    2007-01-01

    The surge in the oil price has raised questions about the magnitude of global reserves of oil. According to some analysts, the current high oil prices indicate a looming decline in the global production of oil. Others believe, however, that the increased level of the oil price encourages exploration and production activities, bringing the oil price to a lower equilibrium level in the near future. In this paper, we assess the impact of the unit profit (depending on the oil price) as well as fiscal facilities on the level of exploration and development drillings in the Dutch Continental Shelf. We conducted an econometric analysis of exploration and development drillings in the Dutch Continental Shelf over the period 1981-2003. Except a few fiscal changes, the regulatory framework for offshore activities in the Netherlands, the so-called 'small fields policy' was unchanged in this period. We find that the expected unit profit based on a moving average of the oil price significantly explains the level of both exploration and development drillings. In addition, the analysis suggests that fiscal facilities have only a temporary effect on exploration activities but are more important for development activities. We conclude that the oil price is a major economic incentive for activities of the mining industry

  5. Fiscal determinants of government borrowing costs: do we have only ourselves to blame?

    Directory of Open Access Journals (Sweden)

    Josip Funda

    2013-06-01

    Full Text Available The global financial crisis and the problems in peripheral EU countries resulted in increased attention to fiscal developments and their impact on borrowing costs for both public and private sector. Existing theoretical literature suggests that worsening of current and expected budget balances as well as an increase of public debt lead to a rise in short and long term interest rates for sovereign debtors. However, empirical results are inconclusive, especially for emerging market countries. This paper analyzes the factors that determine the dynamics of government bond spreads, with special emphasis on fiscal indicators. The survey covered 17 European countries, of which 9 are developed and 8 are emerging market economies, all of them members of the EU except Croatia. The empirical part of the paper employs dynamic panel data method and uses the Arellano and Bond estimator to get consistent estimates of parameters of interest. The results show that in the period 2004-2011 fiscal balance and public debt projections had a significant impact on the differences in government bond yields for emerging market countries, with the effect being much stronger during the period after the onset of financial crises. On the other hand, it seems that sovereign spread dynamics in developed countries is driven mostly by the global market sentiment.

  6. Effect of the sub-threshold periodic current forcing on the regularity and the synchronization of neuronal spiking activity

    International Nuclear Information System (INIS)

    Ozer, Mahmut; Uzuntarla, Muhammet; Agaoglu, Sukriye Nihal

    2006-01-01

    We first investigate the amplitude effect of the subthreshold periodic forcing on the regularity of the spiking events by using the coefficient of variation of interspike intervals. We show that the resonance effect in the coefficient of variation, which is dependent on the driving frequency for larger membrane patch sizes, disappears when the amplitude of the subthreshold forcing is decreased. Then, we demonstrate that the timings of the spiking events of a noisy and periodically driven neuron concentrate on a specific phase of the stimulus. We also show that increasing the intensity of the noise causes the phase probability density of the spiking events to get smaller values, and eliminates differences in the phase locking behavior of the neuron for different patch sizes

  7. Judges as Fiscal Activists: Can Constitutional Review Shape Public Finance?

    Directory of Open Access Journals (Sweden)

    Kantorowicz Jarosław

    2014-07-01

    Full Text Available The judicialization of politics, or alternatively, politization of the judiciary has been much discussed over the last twenty years. Despite this, the way judges influence fiscal policy outcomes remains, to a large extent, unexplored. This paper attempts, at least partially, to fill this research gap. A judicial (constitutional review constitutes the central element of the current analysis since it is considered as a key institutional device through which Constitutional (Supreme Courts intervene in politics, including public finance. Specifically, this paper seeks to investigate empirically whether there is any systematic pattern according to which judges executing judicial review shape fiscal outcomes. The conceptual framework is based on the strategic interaction model and the assumption that the Constitutional Courts reflect public opinion (i.e. the Court as a majoritarian institution. Some preliminary results for a panel of 24 EU countries in the period 1995–2005 suggest that a strong judicial review correlates with a smaller size of government, measured as government income to GDP.

  8. Observed tail current systems associated with bursty bulk flows and auroral streamers during a period of multiple substorms

    Directory of Open Access Journals (Sweden)

    C. Forsyth

    2008-02-01

    Full Text Available We present a multi-instrument study of a substorm bursty bulk flow (BBF and auroral streamer. During a substorm on 25 August 2003, which was one of a series of substorms that occurred between 00:00 and 05:00 UT, the Cluster spacecraft encountered a BBF event travelling Earthwards and duskwards with a velocity of ~500 km s−1 some nine minutes after the onset of the substorm. Coincident with this event the IMAGE spacecraft detected an auroral streamer in the substorm auroral bulge in the Southern Hemisphere near the footpoints of the Cluster spacecraft. Using FluxGate Magnetometer (FGM data from the four Cluster spacecraft, we determine the field-aligned currents in the BBF, using the curlometer technique, to have been ~5 mA km−2. When projected into the ionosphere, these currents give ionospheric field-aligned currents of ~18 A km−2, which is comparable with previously observed ionospheric field-aligned currents associated with BBFs and auroral streamers. The observations of the BBF are consistent with the plasma "bubble" model of Chen and Wolf (1993. Furthermore, we show that the observations of the BBF are consistent with the creation of the BBF by the reconnection of open field lines Earthward of a substorm associated near-Earth neutral line.

  9. Observed tail current systems associated with bursty bulk flows and auroral streamers during a period of multiple substorms

    Directory of Open Access Journals (Sweden)

    C. Forsyth

    2008-02-01

    Full Text Available We present a multi-instrument study of a substorm bursty bulk flow (BBF and auroral streamer. During a substorm on 25 August 2003, which was one of a series of substorms that occurred between 00:00 and 05:00 UT, the Cluster spacecraft encountered a BBF event travelling Earthwards and duskwards with a velocity of ~500 km s−1 some nine minutes after the onset of the substorm. Coincident with this event the IMAGE spacecraft detected an auroral streamer in the substorm auroral bulge in the Southern Hemisphere near the footpoints of the Cluster spacecraft. Using FluxGate Magnetometer (FGM data from the four Cluster spacecraft, we determine the field-aligned currents in the BBF, using the curlometer technique, to have been ~5 mA km−2. When projected into the ionosphere, these currents give ionospheric field-aligned currents of ~18 A km−2, which is comparable with previously observed ionospheric field-aligned currents associated with BBFs and auroral streamers. The observations of the BBF are consistent with the plasma "bubble" model of Chen and Wolf (1993. Furthermore, we show that the observations of the BBF are consistent with the creation of the BBF by the reconnection of open field lines Earthward of a substorm associated near-Earth neutral line.

  10. Will dragonblood survive the next period of climate change? Current and future potential distribution of Dracaena cinnabari (Socotra, Yemen)

    NARCIS (Netherlands)

    Attorre, F.; Francesconi, F.; Taleb, N.; Scholte, P.; Saed, A.; Alfo, M.; Bruno, F.

    2007-01-01

    The potential impact of climate change on Dracaena cinnabari, a spectacular relict of the Mio-Pliocene Laurasian subtropical forest in Socotra (Yemen), was analysed. Current distribution, abundance and vertical structure of D. cinnabari populations were assessed with 74 plots in nine remnant areas.

  11. 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

  12. 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.

  13. 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

  14. 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

  15. Oscillations of the energy, magnetic moment, and current with a period equal to the normal or superconducting flux quantum in cyclic systems

    International Nuclear Information System (INIS)

    Svirskii, M.S.

    1985-01-01

    Oscillations with a period equal to the normal or superconducting flux quantum occur in the current density and the orbital parts of the energy and the magnetic moment in cyclic systems. Transitions between these regimes can be induced by changing the number of electrons or by switching between states with different energies

  16. Predictions of Resuspension of Highway Detention Pond Deposits in Interrain Event Periods due to Wind-Induced Currents and Waves

    DEFF Research Database (Denmark)

    Bentzen, Thomas Ruby; Larsen, Torben; Rasmussen, Michael R.

    2009-01-01

    -shear stress induced by the return flow near the bed and waves both generated by the wind. Wind statistics for 30 years have been applied for prediction of the annual discharged bulk of suspended solids and associated pollutants; fluoranthene, benzo(b)fluoranthene, benzo(k)fluoranthene, benzo(a)pyrene, dibenzo......(a,h)anthracene and indeno(1,2,3-cd)pyrene (PAHs) and the heavy metals of cadmium, chromium, copper, lead, nickel, and zinc. The current and wave-generated bed-shear stresses entail a discharged bulk of pollutants corresponding to approximately 10% of the annual accumulation of pollutants in the present pond due...

  17. Fiscal Sustainability: Does EU Membership Change Policy Behavior? Empirical Evidence from Central and Eastern Europe

    Directory of Open Access Journals (Sweden)

    Bettina Bökemeier

    2017-12-01

    Full Text Available This paper studies fiscal policy behavior with regard to sustainability for the group of the eight eastern new member states which joined the European Union in 2004. Using the approach of Bohn (1995, 998 the fiscal reaction function is estimated for the years 1996 until 2013. Further, separating the response in periods before and after accession studies potential changes in fiscal sustainability. The results of the panel regressions reveal a positive statistically significant reaction coefficient, indicating sustainable behavior. Moreover, once the responses are split in 2004 the reaction coefficient is somewhat larger in size ahead of the accession. Accounting for the crisis reveals that these years challenge fiscal sustainability.

  18. The restructuring of the fiscal equalization system in Croatia

    Directory of Open Access Journals (Sweden)

    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.

  19. 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

  20. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  1. Summary of research achievements in fiscal 1978 in research and development of new energy technologies (Research and development expense for the former half period); 1978 (kamihanki) nendo kenkyu seika no gaiyo. Kenkyu kaihatsuhi

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1978-07-01

    This paper describes the summary of research achievements in fiscal 1978 in research and development of new energy technologies at the General Research Institute of Electronics Technologies using the NEDO's development expense. For measurement of solar beam spectral radiation illuminance, measurement data in ultraviolet and visible zones were collected. Comprehensive adjustment was performed on near infrared zone measuring devices. In solar thermal power generation, discussions were given on three kinds of collector combinations as a study on enhancement and optimization of functions in small-size system models. Fundamental studies on solar cells are continuing, including those for compound and amorphous semiconductors. Development of new electrode materials having large work function, and module performance tests are being progressed in order to realize solar heat electron power generation. In hydrogen manufacturing using the high-temperature direct pyrolysis method, studies are being performed on thermal decomposition performance and the hydrogen separation method (using separation membranes). Regarding hydrogen fuel cells, power generation experiments were executed by using zirconia solid electrolyte type fuel cells. Methodological development is being moved forward to realize a total energy system including the future societies and nature. This paper also describes experimental studies on power generation using ocean temperature difference. It also describes high-temperature ionization gases and superconducting magnets as the seeds of new energy technologies. (NEDO)

  2. Summary of research achievements in fiscal 1978 in research and development of new energy technologies (Research and development expense for the former half period); 1978 (kamihanki) nendo kenkyu seika no gaiyo. Kenkyu kaihatsuhi

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1978-07-01

    This paper describes the summary of research achievements in fiscal 1978 in research and development of new energy technologies at the General Research Institute of Electronics Technologies using the NEDO's development expense. For measurement of solar beam spectral radiation illuminance, measurement data in ultraviolet and visible zones were collected. Comprehensive adjustment was performed on near infrared zone measuring devices. In solar thermal power generation, discussions were given on three kinds of collector combinations as a study on enhancement and optimization of functions in small-size system models. Fundamental studies on solar cells are continuing, including those for compound and amorphous semiconductors. Development of new electrode materials having large work function, and module performance tests are being progressed in order to realize solar heat electron power generation. In hydrogen manufacturing using the high-temperature direct pyrolysis method, studies are being performed on thermal decomposition performance and the hydrogen separation method (using separation membranes). Regarding hydrogen fuel cells, power generation experiments were executed by using zirconia solid electrolyte type fuel cells. Methodological development is being moved forward to realize a total energy system including the future societies and nature. This paper also describes experimental studies on power generation using ocean temperature difference. It also describes high-temperature ionization gases and superconducting magnets as the seeds of new energy technologies. (NEDO)

  3. AMENDMENTS TO THE FISCAL CODE REGARDING THE EXPENDITURES AND THE DETERMINATION OF THE EXERCISE RESULT

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2017-02-01

    Full Text Available rct Fiscal Code has brought many changes in the structure of the expenses used to calculate the results of the exercise and, thus, the profits tax. It treats the three items of expense categories (deductibles, with limited deductibility and non-deductible, bringing numerous changes in the structure of each of them. Expenses is recorded as decreases in economic benefits during the accounting period as outflows or decreases in assets and increases in the value of debt, which is reflected in the reductions of equity, other than those arising from their distribution to shareholders. The Fiscal Code has brought many changes to tax legislation in Romania, all the titles being affected, a particular importance being awarded to the changes regarding to the expenses deductibility, items that are the subject of this material. The basic concept regarding the deduction of expenses has been reformulated in the Fiscal Code, so that - currently - are deductible expenses that are performed for business purposes, unlike the general rule of deductibility valid until 31 December 2015, that were deductible only those expenses incurred in order to achieve taxable income.

  4. 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.

  5. 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....

  6. 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

  7. 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...

  8. B-periodic oscillations in the Hall-resistance induced by a dc-current-bias under combined microwave-excitation and dc-current bias in the GaAs/AlGaAs 2D system.

    Science.gov (United States)

    Liu, Han-Chun; Reichl, C; Wegscheider, W; Mani, R G

    2018-05-18

    We report the observation of dc-current-bias-induced B-periodic Hall resistance oscillations and Hall plateaus in the GaAs/AlGaAs 2D system under combined microwave radiation- and dc bias excitation at liquid helium temperatures. The Hall resistance oscillations and plateaus appear together with concomitant oscillations also in the diagonal magnetoresistance. The periods of Hall and diagonal resistance oscillations are nearly identical, and source power (P) dependent measurements demonstrate sub-linear relationship of the oscillation amplitude with P over the span 0 < P ≤ 20 mW.

  9. 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)

  10. 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…

  11. "How to" of fiscal sustainability in oil-rich countries: the case of Azerbaijan

    NARCIS (Netherlands)

    Bandiera, L.; Budina, N.; van Wijnbergen, S.

    2008-01-01

    Assessing fiscal sustainability - i.e. considering whether or not a country can maintain its current fiscal policies without running into solvency problems and possible default - requires projections on a government’s future revenue stream, expenditures and contingent liabilities within a

  12. An analysis of sovereign risk in South Africa with the focus on fiscal ...

    African Journals Online (AJOL)

    They re-affirm the importance of fiscal policy decision making and fiscal balance, taking all factors into account such as long-and shortterm interest rates. Current spending and the public sector borrowing requirement have a statistically positive effect on spreads depending on whether they were pre- or post-crisis. The latter ...

  13. 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.

  14. 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

  15. 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 ...

  16. Fiscal rules, powerful levers for controlling the health budget? Evidence from 32 OECD countries.

    Science.gov (United States)

    Schakel, Herman Christiaan; Wu, Erilia Hao; Jeurissen, Patrick

    2018-03-01

    Publicly funded healthcare forms an intricate part of government spending in most Organisation for Economic Co-operation and Development (OECD) countries, because of its reliance on entitlements and dedicated revenue streams. The impact of budgetary rules and procedures on publicly funded health care might thus be different from other spending categories. In this study we focus on the potential of fiscal rules to contain these costs and their design features. We assess the relationship between fiscal rules and the level of public health care expenditure of 32 (OECD) countries between 1985 and 2014. Our dataset consists of health care expenditure data of the OECD and data on fiscal rules of the International Monetary Fund (IMF) for that same period. Through a multivariate regression analysis, we estimate the association between fiscal rules and its subcategories and inflation adjusted public health care expenditure. We control for population, Gross Domestic Product (GDP), debt and whether countries received an IMF bailout for the specific period. In all our regressions we include country and year fixed effects. The presence of a fiscal rule on average is associated with a 3 % reduction of public health care expenditure. Supranational balanced budget rules are associated with some 8 % lower expenditure. Health service provision-oriented countries with more passive purchasing structures seem less capable of containing costs through fiscal rules. Fiscal rules demonstrate lagged effectiveness; the potential for expenditure reduction increases after one and two years of fiscal rule implementation. Finally, we find evidence that fiscal frameworks that incorporate multi-year expenditure ceilings show additional potential for cost control. Our study shows that there seems a clear relationship between the potential of fiscal rules and budgeting health expenses. Using fiscal rules to contain the level of health care expenditure can thus be a necessary precondition for

  17. 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

  18. Fiscal and Financial Stability in Romania - An Overview

    Directory of Open Access Journals (Sweden)

    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.

  19. Monte Carlo Simulations Suggest Current Chlortetracycline Drug-Residue Based Withdrawal Periods Would Not Control Antimicrobial Resistance Dissemination from Feedlot to Slaughterhouse.

    Science.gov (United States)

    Cazer, Casey L; Ducrot, Lucas; Volkova, Victoriya V; Gröhn, Yrjö T

    2017-01-01

    Antimicrobial use in beef cattle can increase antimicrobial resistance prevalence in their enteric bacteria, including potential pathogens such as Escherichia coli . These bacteria can contaminate animal products at slaughterhouses and cause food-borne illness, which can be difficult to treat if it is due to antimicrobial resistant bacteria. One potential intervention to reduce the dissemination of resistant bacteria from feedlot to consumer is to impose a withdrawal period after antimicrobial use, similar to the current withdrawal period designed to prevent drug residues in edible animal meat. We investigated tetracycline resistance in generic E. coli in the bovine large intestine during and after antimicrobial treatment by building a mathematical model of oral chlortetracycline pharmacokinetics-pharmacodynamics and E. coli population dynamics. We tracked three E. coli subpopulations (susceptible, intermediate, and resistant) during and after treatment with each of three United States chlortetracycline indications (liver abscess reduction, disease control, disease treatment). We compared the proportion of resistant E. coli before antimicrobial use to that at several time points after treatment and found a greater proportion of resistant enteric E. coli after the current withdrawal periods than prior to treatment. In order for the proportion of resistant E. coli in the median beef steer to return to the pre-treatment level, withdrawal periods of 15 days after liver abscess reduction dosing (70 mg daily), 31 days after disease control dosing (350 mg daily), and 36 days after disease treatment dosing (22 mg/kg bodyweight for 5 days) are required in this model. These antimicrobial resistance withdrawal periods would be substantially longer than the current U.S. withdrawals of 0-2 days or Canadian withdrawals of 5-10 days. One published field study found similar time periods necessary to reduce the proportion of resistant E. coli following chlortetracycline disease

  20. Monte Carlo Simulations Suggest Current Chlortetracycline Drug-Residue Based Withdrawal Periods Would Not Control Antimicrobial Resistance Dissemination from Feedlot to Slaughterhouse

    Directory of Open Access Journals (Sweden)

    Casey L. Cazer

    2017-09-01

    Full Text Available Antimicrobial use in beef cattle can increase antimicrobial resistance prevalence in their enteric bacteria, including potential pathogens such as Escherichia coli. These bacteria can contaminate animal products at slaughterhouses and cause food-borne illness, which can be difficult to treat if it is due to antimicrobial resistant bacteria. One potential intervention to reduce the dissemination of resistant bacteria from feedlot to consumer is to impose a withdrawal period after antimicrobial use, similar to the current withdrawal period designed to prevent drug residues in edible animal meat. We investigated tetracycline resistance in generic E. coli in the bovine large intestine during and after antimicrobial treatment by building a mathematical model of oral chlortetracycline pharmacokinetics-pharmacodynamics and E. coli population dynamics. We tracked three E. coli subpopulations (susceptible, intermediate, and resistant during and after treatment with each of three United States chlortetracycline indications (liver abscess reduction, disease control, disease treatment. We compared the proportion of resistant E. coli before antimicrobial use to that at several time points after treatment and found a greater proportion of resistant enteric E. coli after the current withdrawal periods than prior to treatment. In order for the proportion of resistant E. coli in the median beef steer to return to the pre-treatment level, withdrawal periods of 15 days after liver abscess reduction dosing (70 mg daily, 31 days after disease control dosing (350 mg daily, and 36 days after disease treatment dosing (22 mg/kg bodyweight for 5 days are required in this model. These antimicrobial resistance withdrawal periods would be substantially longer than the current U.S. withdrawals of 0–2 days or Canadian withdrawals of 5–10 days. One published field study found similar time periods necessary to reduce the proportion of resistant E. coli following

  1. 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.)

  2. Enhancement of current commensurate with mutual noise-noise correlation in a symmetric periodic substrate: The benefits of noise and nonlinearity

    Energy Technology Data Exchange (ETDEWEB)

    Ghosh, Pradipta [Department of Chemistry and Biochemistry, Presidency University, Kolkata 700073 (India); Chattopadhyay, Sudip, E-mail: sudip_chattopadhyay@rediffmail.com [Department of Chemistry, Bengal Engineering and Science University, Shibpur, Howrah 711103 (India); Chaudhuri, Jyotipratim Ray, E-mail: jprc_8@yahoo.com [Department of Physics, Katwa College, Katwa, Burdwan 713130 (India)

    2012-06-19

    Highlights: Black-Right-Pointing-Pointer Exploration of directed transport in stochastic systems with embedded nonlinearity. Black-Right-Pointing-Pointer Formalism is valid for open system in the presence of arbitrary periodic potential. Black-Right-Pointing-Pointer Effective temperature depends on correlation time and extent of correlation. Black-Right-Pointing-Pointer Study of the directed motion in presence of external cross-correlated noises. Black-Right-Pointing-Pointer Steady state current increases with increase in the extent of correlation. - Abstract: Starting from a Langevin description of a particle submerged in a heat bath that offers a state dependent dissipation, we examine the noise-induced transport of a Brownian particle in the presence of two external, mutually correlated noises and envisage that in a symmetric periodic potential, the steady state current increases with an increase in the extent of correlation. The study of inhomogeneous diffusion in the presence of colored noise makes the present development formally interesting since this brings in a direct implication that exercising control on the degree of correlation can enhance the current in a properly designed experiment. As an offshoot of this development, we also envisage an effective temperature that depends on the correlation time and the extent of correlation.

  3. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

    Full Text Available 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 implementing EFR measures in India are also discussed, including inadequate analysis, policy framework and institutional capacity, as well as conflict with poverty reduction and building political support.

  4. Impact factor (if) of hospitality, leisure, sports & tourism journals: current trends, overall ranking and temporal stability over a four year period

    OpenAIRE

    Sans-Rosell, Nuria; Reverter Masià, Joaquín; Hernández González, Vicenç

    2013-01-01

    A journal’s “impact factor” (IF) is the bibliometric index that reflects the frequency with which an ‘‘average article’’ from a scientific journal has been cited in subsequent publications.The purpose of the present study is to examine the current impact factor of Hospitality, Leisure, Sports & Tourism journals, their overall ranking and temporal stability over a four year period. For this reason, we have included the impact factor of the scientific journals classifiedin the “Hospitality,...

  5. The current child and adolescent health screening system: an assessment and proposal for an early and periodic check-up program

    Directory of Open Access Journals (Sweden)

    Baik-Lin Eun

    2010-03-01

    Full Text Available Purpose : Recent changes in the population structure of Korea, such as rapid decline in birth rate and exponential increase in old-aged people, prompted us to prepare a new health improvement program in children and adolescents. Methods : We reviewed current health screenings applied for children and adolescents in Korea and other developed countries. We collected and reviewed population-based data focused on mortality and morbidity, and other health-related statistical data. We generated problem lists in current systems and developed new principles. Results : Current health screening programs for children and adolescents were usually based on laboratory tests, such as blood tests, urinalysis, and radiologic tests. Almost all of these programs lacked evidence based on population data or controlled studies. In most developed countries, laboratory tests are used only very selectively, and they usually focus on primary prevention of diseases and health improvement using anticipatory guidance. In Korea, statistics on mortality and morbidity reveal that diseases related to lifestyle, such as obesity and metabolic syndrome, are increasing in all generations. Conclusion : We recommend a periodic health screening program with anticipatory guidance, which is focused on growth and developmental surveillance in infants and children. We no longer recommend old programs that are based on laboratory and radiologic examinations. School health screening programs should also be changed to meet current health issues, such as developing a healthier lifestyle to minimize risk behaviors&#8212;for example, good mental health, balanced nutrition, and more exercise.

  6. Fiscal Year 2014 United States Army Annual Financial Report: Maintaining Readiness Through Fiscal Responsibility

    Science.gov (United States)

    2014-01-01

    citizens at home, to combating insurgents abroad. Providing Advanced Technologies The Army’s Science and Technology (S&T) investments support Army...Construction 29,892,790 33,309,504 (Less: Earned Revenue) $ (14,868,782) $ (14,584,858) Net Cost before Losses/(Gains) from Actuarial Assumption Changes for...Benefits consist of various employee actuarial liabilities not due and payable during the current fiscal year. These liabilities consist primarily

  7. Stock Market Reactions to Fiscal Policy Shocks: Empirical Evidence ...

    African Journals Online (AJOL)

    This study sets out to investigate the effect of fiscal policy on stock market performance in Nigeria. Specifically, the study examines if shocks in government expenditure and government debt affects stock market performance. The period of the study is from 1981-2012. Following the VAR estimates, the variance ...

  8. Zero base approach to fiscal management of the laboratory.

    Science.gov (United States)

    Boudreau, D A; Majonos, J S

    1985-08-01

    Lab administrators who face the challenge of providing quality care while cutting costs need a way to periodically re-evaluate all lab functions and services. The guidelines presented here, based on the Zero Base Budget approach, formulate a management strategy for the lab that could lead to better fiscal planning.

  9. Stock Market Reactions To Fiscal Policy Shocks: Empirical Evidence ...

    African Journals Online (AJOL)

    This study sets out to investigate the effect of fiscal policy on stock market performance in Nigeria. Specifically, the study examines if shocks in government expenditure and government debt affects stock market performance. The period of the study is from 1981-2012. Following the VAR estimates, the variance ...

  10. The macroeconomic effects of fiscal policy in Algeria | Kori Yahia ...

    African Journals Online (AJOL)

    In this paper, we analyze the impact of fiscal shocks on the Algerian economy using structural vector auto regression models (SVAR) recursive approach methodology during the period 1970- 2012. The results consistently show positive government spending shocks as having a positive effect on output around 0.10%.

  11. The Budget and Economic Outlook: Fiscal Years 2003-2012

    National Research Council Canada - National Science Library

    Crippen, Dan

    2002-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide five-year baseline projections of the federal budget...

  12. The Budget and Economic Outlook: Fiscal Years 2001-2010

    National Research Council Canada - National Science Library

    2000-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit periodic reports to the Committees on the Budget with respect to fiscal policy and to provide five-year baseline projections of the federal budget...

  13. The Impact of Fiscal Governance on Bond Markets

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh

    Does fiscal governance affect government borrowing costs? We operationalize fiscal governance as the ability of governments to pass a budget on time and, using a unique data set on budget enactment dates, analyze the effect of such late budgets on government bond yield spreads. Based on a sample...... of 36 US states in the period 1988-1997, we estimate that a budget delay of 30 days has a long run impact on the yield spread between 2 and 10 basis points. States with sufficient liquidity in the form of large reserves face small or no costs from late budgets....

  14. FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA

    Directory of Open Access Journals (Sweden)

    ALIN MONEA

    2011-01-01

    Full Text Available This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected in the entity’s operating results. However, accounting for income taxes is complicated by the fact that, in most jurisdictions, the amounts of revenues and expenses recognized in a given period for taxation purposes will not fully correspond to what is reported in the financial statements.

  15. Comparison of atmospheric concentrations of currently used pesticides between urban and rural areas during intensive application period in Alsace (France) by using XAD-2® based passive samplers.

    Science.gov (United States)

    Liaud, Celine; Schwartz, Jean-Jacques; Millet, Maurice

    2017-07-03

    XAD-2® passive samplers (PAS) have been exposed simultaneously for 14 days on two sites, one rural and one urban, situated in Alsace (East of France) during intensive pesticides application in agriculture (between March and September). PAS have been extracted and analyzed for current-used pesticides and lindane with an analytical method coupling accelerated solvent extraction (ASE), solid-phase microextraction (SPME) and GC/MS/MS. Results show the detection of pesticides is linked to the period of application and spatial and temporal variabilities can be observed with these PAS during the selected sampling period. The spatial and temporal variability is comparable to the one previously observed by comparing data obtained with PAS with data from Hi.-Vol. samplers in an urban area. Sampling rates were calculated for some pesticides and values are comparable to the data already available in the literature. From these sampling rates, concentrations in ng m -3 of pesticides in PAS have been calculated and are in the same order of magnitude as those obtained with Hi.Vol. sampling during the same period of time.

  16. 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.

  17. 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...

  18. 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.

  19. 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.

  20. CHANGES IN THE FISCAL CODE AND THEIR INFLUENCE ON THE ACTIVITY OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Gheorghe MOROŞAN

    2016-09-01

    Full Text Available Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and suffered throughout this period no less than 150 amendments. The unanimous opinion of the experts was that there was a clear need of a new code. The paper analyzes the changes brought by the Fiscal Code starting with 2016 and its implications on the activity of business operators and on the state budget for the next period of time. It seems that some of the changes will not have the desired effect on the state budget and, generally, on the economy.

  1. 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.

  2. 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...

  3. 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.

  4. 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...

  5. 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.

  6. 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.

  7. 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)

  8. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    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.

  9. In the absence of fiscal union, the Eurozone needs a more flexible monetary policy: A comment

    Directory of Open Access Journals (Sweden)

    Andrea Terzi

    2016-09-01

    Full Text Available The article is a comment on Alessandrini and Fratianni (2015 (A&F, on how can the euro area cope with inter-regional differences in the absence of fiscal union. A&F develop a model to support their proposals, against which twomain remarks are raised here. First, diverging current account imbalances shaped the eurozone countries’ vulnerability, but were not a cause of the euroarea 2010-2012 liquidity crisis. Second, A&F’s quantity-theoretic view of monetary policy implementation is inapplicable to a floating currency like the euro, or to the Target2 payment system. A&F’s proposal of adding a current account constraint to the existing fiscal constraint for EA countries could have a positive impact if a country running a large current account balance and having fiscal room, as defined by the EU rules, were pressed to engage in expansionary fiscal policy. The problem with such a double constraint, however, is that the stronger the impact on the other EA countries, the sooner fiscal room would be exhausted. This criticism however does not imply that in the absence of fiscal union there is no stable solution; a coordinated pro-quota fiscal expansion would provide such stable solution. JEL: E42, E52, E58

  10. A summary report on researches carried out by post-doctoral fellows on fiscal year 2001

    International Nuclear Information System (INIS)

    2002-07-01

    The Japan Nuclear Cycle Development Institute (JNC) introduced the post-doctoral fellows system since fiscal year 1997, to intend to promote talents encouragement by supplying researching environments to young researchers with scholarship of doctor. This system aims not only to independently promote his own research theme certified by JNC by a young researcher with rich initiatives within a period of two or three years to obtain business as a researcher, but also to effectively progress a researching business of JNC. This report contains summaries on 17 items researching results on fiscal year 2001, of which 6 items are finished on this fiscal year. (G.K.)

  11. 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.

  12. 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.

  13. 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

  14. 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

  15. 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) ...

  16. 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...

  17. 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.

  18. Fiscal policy and TFP in the OECD: Measuring direct and indirect effects

    OpenAIRE

    Everaert, Gerdie; Heylen, Freddy; Schoonackers, Ruben

    2014-01-01

    This paper analyzes the direct and indirect effects of fiscal policy on total factor productivity (TFP) in a panel of OECD countries over the period 1970-2012. Our contribution is twofold. First, when estimating the impact of fiscal policy on TFP from a production function approach, we identify the worldwide available level of technology by exploiting the observed strong cross-sectional dependence between countries instead of using ad hoc proxies for technology. Second, next to direct effects...

  19. 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...

  20. 45 CFR 402.21 - Fiscal control.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal control. 402.21 Section 402.21 Public Welfare Regulations Relating to Public Welfare OFFICE OF REFUGEE RESETTLEMENT, ADMINISTRATION FOR CHILDREN... Administration of Grants § 402.21 Fiscal control. (a) Fiscal control and accounting procedures must be sufficient...

  1. 34 CFR 303.125 - Fiscal control.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Fiscal control. 303.125 Section 303.125 Education... DISABILITIES State Application for a Grant Statement of Assurances § 303.125 Fiscal control. The statement must provide assurance satisfactory to the Secretary that such fiscal control and fund accounting procedures...

  2. 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)

  3. 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.

  4. Budget institutions and fiscal performance of the Brazilian Federal Government

    Directory of Open Access Journals (Sweden)

    Ana Carolina Giuberti

    2015-05-01

    Full Text Available This article aims to assess the impact of federal budget institutions on the primary deficit of the Brazilian Federal Government from 1985 to 2009, a period marked by important changes in these institutions. Based on the methodology established in the literature on political economy that is linked to the macroeconomic mainstream, three sets of budget indices and their respective sub-indices are constructed, and their behaviour over the period of analysis indicate that the changes made have resulted in institutions that induce greater fiscal discipline. Regarding the effect of these institutions on the fiscal performance, the results allow us to conclude that the institutional changes have contributed to a lower government deficit.

  5. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

    Full Text Available Our approach aims to raise the benchmarks intended, we believe, to print efficiency rules for public financial law which, by definition, governs the issue of budgetary resources. Knowing the mechanism of legal and tax and the use of this type of resource, given the current context, we introduce some approaches to the position of financial law located in the best connection with economics, and we consider key issues of this - crisis/ growth, sustainable development, strategies/ policies, state intervention tools etc. aiming to easier to put out various budgetary implications caused by certain processes/ phenomena in the real economy. Also, we bring some elements of analysis, comments and views coming to justify the importance of rights (set of rules and principles of major influence the financial and fiscal consolidation based in the extent possible, the development lasting nature. It is expected thus that such a law (fiscal consolidation based on sustainability can drive more speedily to create a stable tax system capable of generating sufficient budgetary resources in terms of efficiency and efficacy, ensuring cost reductions with unit budget and compliance taxpayers being, while flexible, simple, transparent and adaptable to national/ international changes.

  6. The role of sovereign credit ratings in fiscal discipline

    OpenAIRE

    Duygun, Meryem; Ozturk, Huseyin; Shaban, Mohamed

    2016-01-01

    This paper investigates several aspects of the relationship between sovereign credit ratings and fiscal discipline. The analysis of over one thousand country–year observations for 93 countries during the 1999–2010 period reveals that a country’s debt level is likely to increase with higher ratings, confirming the existence of pro–cyclicality and path dependence of ratings. In addition, the study finds no evidence to support the theory of Political Business Cycle, which implies that political ...

  7. Macroeconomic Effects of Fiscal Policy in Ecuador 1993-2009

    OpenAIRE

    Carrillo, Paul A.

    2010-01-01

    Fiscal policy is particularly relevant in dollarized economies. For the case of Ecuador, we analyze the effects of taxes and public spending on the overall performance of the economy for the period 1993-2009. To do this, we use a structural autoregressive vector model (SVAR) incorporating the stylized facts of Ecuador estimated on Gachet et al. (2010). The main results are: i) the taxes have only temporary effects on the ecuadorian economy, ii) the increase in indirect taxes affect negatively...

  8. FISCAL POLICY'S INFLUENCE ON ECONOMIC GROWTH IN THE EUROPEAN UNION

    OpenAIRE

    MIHAIU Diana Marieta; OPREANA Alin

    2012-01-01

    In this paper we study the impact of the fiscal policy on the economic growth for European Union, for the period 2000-2009. This subject represents a very debated problem in the economic literature. Our findings shows that, from the analysis of correlation between economic growth rate and total rate of taxation, there is generally an inverse relationship, meaning that an increase in the tax rate adversely affects economic growth. Continuing the analysis of the correlation between economic gro...

  9. A SIMPLE ASSESSMENT OF FISCAL SUSTAINABILITY FOR THE ROMANIAN ECONOMY

    Directory of Open Access Journals (Sweden)

    ALEXANDRU LEONTE

    2011-04-01

    Full Text Available The financial crisis has seriously impacted the economies around the world, emerging and developed alike. With interest rates at historical low levels, constrained in many cases by the zero lower bound, the emphasis is put on fiscal policy to restore the economies on the path of sustainable growth. This paper attempts to shed light on the issue of fiscal sustainability of the Romanian economy, by checking if the intertemporal fiscal constraint of the government is respected. According to the constraint, the current value of debt equals the sum of the discounted values of future government surpluses, which means that the government is not financing itself through a Ponzi scheme. I build on the econometric approach used in papers such as Hamilton and Flavin (1986, Hakkio and Rush (1991, Quintos (1995, Santos Bravo and Silvestre (2002, Bohn (2007. More specifically, I focus on the time series properties of government debt, revenue and expenditure, determining: i the order of integration for the government debt series; ii whether or not government revenue and expenditure are cointegrated. Thus I am able to evaluate the strength of the fiscal position of the Romanian economy and to see the impact of the financial crisis on this position.

  10. 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.

  11. 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.

  12. 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...

  13. 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...

  14. Annual report, fiscal year 1974-1975

    International Nuclear Information System (INIS)

    1976-01-01

    This report presents the activities of the Philippine Atomic Energy Commission for fiscal year 1974-1975. Most of these activities in which the Commission was engaged were tied up to the national nuclear power development program and the development of a technique for uranium prospecting as well as assessing uranium deposits. A five-year program was also drawn up which was approved by the office of the President. The program component consisted largely of nuclear power development, preservation of the environment and basic science research. Also during the period under report, the Commission assumed the role of a human resources bank from which experts were drawn not only by other Government agencies but also foreign organizations

  15. Evoluția fenomenului fiscal

    Directory of Open Access Journals (Sweden)

    Dan Tudor LAZĂR

    2002-02-01

    Full Text Available This paperwork is trying to present the evolution of the revenue system beginning with ancient times and is focusing on Romanian Internal Revenue System before and after 1989. Lately, the main characteristic of the Romanian Internal Revenue System is the shift in terms of indirect taxes growth versus direct taxation. Subsequently, this shift came out as the incidence of several factors, such as: the general immaturity of the system, an incoherent fiscal policy, as well as due to the personnel shortcomings and lack of adjustment to the best practices in the field. Thus, we may conclude that the revenue phenomenon in countries passing through a transition period is similar to the beginnings of the system when the state power made its way to various abuses. The fact that countries in transition persisted in making the same mistakes as other developed states prolonged this negative phenomenon.

  16. Mizunami Underground Research Laboratory project. Annual report for fiscal year 2007

    International Nuclear Information System (INIS)

    Nishio, Kazuhisa; Matsuoka, Toshiyuki; Tsuruta, Tadahiko; Amano, Kenji; Ohyama, Takuya; Takeuchi, Ryuji; Saegusa, Hiromitsu; Hama, Katsuhiro; Mizuno, Takashi; Sai, Masataka; Hirano, Toru; Iyatomi, Yosuke; Shimada, Akiomi; Matsui, Hiroya; Ogata, Nobuhisa; Uchida, Masahiro; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru

    2009-03-01

    Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) Project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase I), Construction Phase (Phase II) and Operation Phase (Phase III). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in fiscal year 2007, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

  17. Mizunami Underground Research Laboratory project. Annual report for fiscal year 2005

    International Nuclear Information System (INIS)

    Nishio, Kazuhisa; Matsuoka, Toshiyuki; Tsuruta, Tadahiko; Amano, Kenji; Ohyama, Takuya; Takeuchi, Ryuji; Saegusa, Hiromitsu; Hama, Katsuhiro; Mizuno, Takashi; Sai, Masataka; Iyatomi, Yosuke; Shimada, Akiomi; Ogata, Nobuhisa; Uchida, Masahiro; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru; Yoshida, Haruo; Nakama, Shigeo; Seno, Yasuhiro; Kuroda, Hidetaka; Semba, Takeshi

    2009-03-01

    Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase 1), Construction Phase (Phase 2) and Operation Phase (Phase 3). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in 2005 fiscal year, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

  18. Mizunami Underground Research Laboratory project. Annual report for fiscal year 2008

    International Nuclear Information System (INIS)

    Takeuchi, Shinji; Kunimaru, Takanori; Nishio, Kazuhisa; Tsuruta, Tadahiko; Matsuoka, Toshiyuki; Hayano, Akira; Takeuchi, Ryuji; Saegusa, Hiromitsu; Ohyama, Takuya; Mizuno, Takashi; Hirano, Toru; Ogata, Nobuhisa; Hama, Katsuhiro; Iyatomi, Yosuke; Shimada, Akiomi; Matsui, Hiroya; Ito, Hiroaki; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru

    2010-07-01

    Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) Project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase 1), Construction Phase (Phase 2) and Operation Phase (Phase 3). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in fiscal year 2008, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

  19. 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

  20. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    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.

  1. 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

  2. Unstable periodic orbits and chaotic economic growth

    International Nuclear Information System (INIS)

    Ishiyama, K.; Saiki, Y.

    2005-01-01

    We numerically find many unstable periodic solutions embedded in a chaotic attractor in a macroeconomic growth cycle model of two countries with different fiscal policies, and we focus on a special type of the unstable periodic solutions. It is confirmed that chaotic behavior represented by the model is qualitatively and quantitatively related to the unstable periodic solutions. We point out that the structure of a chaotic solution is dissolved into a class of finite unstable periodic solutions picked out among a large number of periodic solutions. In this context it is essential for the unstable periodic solutions to be embedded in the chaotic attractor

  3. 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...

  4. Fiscal federalism in Spain : The decentralisation: an unfinished work

    OpenAIRE

    Suarez Pandiello, Javier

    1999-01-01

    I am going to destine this paper to critically summarise this process [decentralising] and the current situation about this. To do it, I will divide the work in four parts. First, I will briefly describe the general characteristics of the administrative Spanish system and I will try to remark which have been, in my opinion, the main determinants of the administrative and fiscal decentralisation process produced in Spain and its political and economic explanations. Instituto de Investigacio...

  5. Dynamics of Ring Current and Electric Fields in the Inner Magnetosphere During Disturbed Periods: CRCM-BATS-R-US Coupled Model

    Science.gov (United States)

    Buzulukova, N.; Fok, M.-C.; Pulkkinen, A.; Kuznetsova, M.; Moore, T. E.; Glocer, A.; Brandt, P. C.; Toth, G.; Rastaetter, L.

    2010-01-01

    We present simulation results from a one-way coupled global MHD model (Block-Adaptive-Tree Solar-Wind Roe-Type Upwind Scheme, BATS-R-US) and kinetic ring current models (Comprehensive Ring Current Model, CRCM, and Fok Ring Current, FokRC). The BATS-R-US provides the CRCM/FokRC with magnetic field information and plasma density/temperature at the polar CRCM/FokRC boundary. The CRCM uses an electric potential from the BATS-R-US ionospheric solver at the polar CRCM boundary in order to calculate the electric field pattern consistent with the CRCM pressure distribution. The FokRC electric field potential is taken from BATS-R-US ionospheric solver everywhere in the modeled region, and the effect of Region II currents is neglected. We show that for an idealized case with southward-northward-southward Bz IMF turning, CRCM-BATS-R-US reproduces well known features of inner magnetosphere electrodynamics: strong/weak convection under the southward/northward Bz; electric field shielding/overshielding/penetration effects; an injection during the substorm development; Subauroral Ion Drift or Polarization Jet (SAID/PJ) signature in the dusk sector. Furthermore, we find for the idealized case that SAID/PJ forms during the substorm growth phase, and that substorm injection has its own structure of field-aligned currents which resembles a substorm current wedge. For an actual event (12 August 2000 storm), we calculate ENA emissions and compare with Imager for Magnetopause-to-Aurora Global Exploration/High Energy Neutral Atom data. The CRCM-BATS-R-US reproduces both the global morphology of ring current and the fine structure of ring current injection. The FokRC-BATS-R-US shows the effect of a realistic description of Region II currents in ring current-MHD coupled models.

  6. 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...

  7. 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.

  8. 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.

  9. A Retrospective Analysis of the Development of Fiscal Decentralization

    Directory of Open Access Journals (Sweden)

    Rekova Nataliia Yu.

    2017-12-01

    Full Text Available The study forms the theoretical basis for the implementation of fiscal decentralization in Ukraine on the basis of determining the correspondence between the evolution of scientific approaches to the formation of an effective model of public administration and the degree of power centralization at a particular stage of the development of society. The views of thinkers of the ancient states of Egypt, Mesopotamia, India, China, Rome, Greece are generalized, and the priority of centralized public administration without segregation of centralization forms is determined. The degree of centralization in the period of development of feudal states is characterized. The scientific views of representatives of the neoinstitutional direction of economic thought are analyzed in detail, and the stages of the formation of decentralization, in particular fiscal, as a separate theory, are defined. The stages of and the corresponding organizational and legislative documents for the implementation of decentralization in Ukraine are outlined, and its results are characterized.

  10. 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...

  11. 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.

  12. 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.

  13. Fiscal competition and regional differentiation

    OpenAIRE

    Justman, Moshe; Thisse, Jacques-François; Van Ypersele, Tanguy

    2001-01-01

    Regions can benefit by offering infrastructure services that are differentiated. Competition between regions over potential investors is then less direct, allowing them to realize greater benefits from external investors. The two polar cases of full and incomplete information about investors' needs are studied. In both cases, there is regional differentiation. However, fiscal competition is efficient in the former case but not in the latter. Finally, it is shown that free entry in the loc...

  14. Marks on the petroleum fiscality

    International Nuclear Information System (INIS)

    2007-02-01

    This document offers some marks on the petroleum fiscality in France: the taxes as the 'accises' and the 'TVA', the part of the taxes in the sale price at the service station, the comparison with other countries of Europe, the tax revenues and the Government budget. It provides also marks on the fuels prices formation (margins), the world petroleum markets (supply and demand) and the part of the petroleum companies on the petroleum market. (A.L.B.)

  15. The Behavior of Counter-Current Packed Bed in the Proximity of the Flooding Point under Periodic Variations of Inlet Velocities

    Czech Academy of Sciences Publication Activity Database

    Ondráček, Jakub; Stavárek, Petr; Jiřičný, Vladimír; Staněk, Vladimír

    2006-01-01

    Roč. 20, č. 2 (2006), s. 147-155 ISSN 0352-9568 R&D Projects: GA ČR(CZ) GA104/03/1558 Institutional research plan: CEZ:AV0Z40720504 Keywords : counter-current flow * flooding point * axial dispersion Subject RIV: CI - Industrial Chemistry, Chemical Engineering Impact factor: 0.357, year: 2006

  16. Monetary and Fiscal Policies for a Finite Planet

    Directory of Open Access Journals (Sweden)

    Adam Scanlan

    2013-06-01

    Full Text Available Current macroeconomic policy promotes continuous economic growth. Unemployment, poverty and debt are associated with insufficient growth. Economic activity depends upon the transformation of natural materials, ultimately returning to the environment as waste. Current levels of economic throughput exceed the planet’s carrying capacity. As a result of poorly constructed economic institutions, society faces the unacceptable choice between ecological catastrophe and human misery. A transition to a steady-state economy is required, characterized by a rate of throughput compatible with planetary boundaries. This paper contributes to the development of a steady-state economy by addressing US monetary and fiscal policies. A steady-state monetary policy would support counter-cyclical, debt-free vertical money creation through the public sector, in ways that contribute to sustainable well-being. The implication for a steady-state fiscal policy is that any lending or spending requires a careful balance of recovery of money, not as a means of revenue, but as an economic imperative to meet monetary policy goals. A steady-state fiscal policy would prioritize targeted public goods investments, taxation of ecological “bads” and economic rent and implementation of progressive tax structures. Institutional innovations are considered, including common asset trusts, to regulate throughput, and a public monetary trust, to strictly regulate money supply.

  17. Summary of the electric power supply program for fiscal 1981

    International Nuclear Information System (INIS)

    Shimada, Minoru

    1981-01-01

    The plans of electric power supply for fiscal 1981 (from April, 1981, to March, 1982) by the power companies were formulated and submitted to the Ministry of International Trade and Industry. Along with the current up trend of economic activities, the demands of electric power will be on the increase. A summer peak of power consumption may rise all the more due to the increase in room-cooling units. On the other hand, the problem of petroleum is unsettled. Under the situation, the principal considerations behind the formulation of the plans are the effective utilization of other energy resources than oil and the suppression of oil-burning power generation, the economical usage of all power generation facilities and stabilized demand and supply, and the promotion of wide-area operation. The situation in fiscal 1981, power demands, power source facilities demand and supply balance, and the interchange of power among power companies are described. (J.P.N.)

  18. Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

    Directory of Open Access Journals (Sweden)

    Delia David

    2017-04-01

    Full Text Available This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

  19. The impact of fiscal policy on economic growth in Namibia

    Directory of Open Access Journals (Sweden)

    E Kaakunga

    2014-07-01

    Full Text Available The purpose of this study was to shed light on the impact of fiscal policy on growth.  Governments undertake expenditures to pursue a variety of goals, only one of which may be an increase in per capita income.  Using the framework of endogenous growth models which seeks to explain sustained long term growth, we showed how a change in the mix of public spending in favour of productive activities could lead to a steady state growth rate.  The explanatory variables, which affect growth positively, include capital expenditure, tax revenue and the terms of trade.  The share of private consumption in GDP, fiscal deficit, the share of total public debt in GDP and current expenditure relates negatively to the growth rate of output.

  20. AVST Morphing Project Research Summaries in Fiscal Year 2001

    Science.gov (United States)

    McGowan, Anna-Maria R.

    2002-01-01

    The Morphing project at the National Aeronautics and Space Agency's Langley Research Center is part of the Aerospace Vehicle Systems Program Office that conducts fundamental research on advanced technologies for future flight vehicles. The objectives of the Morphing project are to develop and assess advanced technologies and integrated component concepts to enable efficient, multi-point adaptability in air and space vehicles. In the context of the project, the word "morphing" is defined as "efficient, multi-point adaptability" and may include micro or macro, structural or fluidic approaches. The current document on the Morphing project is a compilation of research summaries and other information on the project from fiscal year 2001. The focus of this document is to provide a brief overview of the project content, technical results and lessons learned from fiscal year 2001.

  1. 75 FR 65710 - Current Value of Funds Rate

    Science.gov (United States)

    2010-10-26

    ... percentage rate to be used in assessing interest charges for outstanding debts owed to the Government... DEPARTMENT OF THE TREASURY Fiscal Service Current Value of Funds Rate AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice of rate for use in Federal debt collection and discount...

  2. The behavior of the critical current density below and above the first matching field in superconductors with periodic square arrays of pinning sites

    International Nuclear Information System (INIS)

    Obaidat, I.M.; Al Khawaja, U.; Benkraouda, M.; Salmeen, N.

    2006-01-01

    We have studied the effect of the applied magnetic field on critical depinning force at zero and finite temperatures and for several values of pinning strength. This was achieved by conducting extensive series of molecular dynamic simulations on driven vortex lattices interacting with periodic square arrays of pinning sites. We have found that the critical depinning force decreases as the applied magnetic field is increased. We have also observed two distinct behaviors of dependence of the critical depinning force on the applied magnetic field below and above the first matching filed

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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

  9. 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.

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. The Little Ice Age was 1.0-1.5 °C cooler than current warm period according to LOD and NAO

    Science.gov (United States)

    Mazzarella, Adriano; Scafetta, Nicola

    2018-02-01

    We study the yearly values of the length of day (LOD, 1623-2016) and its link to the zonal index (ZI, 1873-2003), the Northern Atlantic oscillation index (NAO, 1659-2000) and the global sea surface temperature (SST, 1850-2016). LOD is herein assumed to be mostly the result of the overall circulations occurring within the ocean-atmospheric system. We find that LOD is negatively correlated with the global SST and with both the integral function of ZI and NAO, which are labeled as IZI and INAO. A first result is that LOD must be driven by a climatic change induced by an external (e.g. solar/astronomical) forcing since internal variability alone would have likely induced a positive correlation among the same variables because of the conservation of the Earth's angular momentum. A second result is that the high correlation among the variables implies that the LOD and INAO records can be adopted as global proxies to reconstruct past climate change. Tentative global SST reconstructions since the seventeenth century suggest that around 1700, that is during the coolest period of the Little Ice Age (LIA), SST could have been about 1.0-1.5 °C cooler than the 1950-1980 period. This estimated LIA cooling is greater than what some multiproxy global climate reconstructions suggested, but it is in good agreement with other more recent climate reconstructions including those based on borehole temperature data.

  16. Financial risk of increasing the follow-up period of breast cancer treatment currently covered by the Social Protection System in Health in México.

    Science.gov (United States)

    Rodríguez-Aguilar, Román; Marmolejo-Saucedo, José Antonio; Tavera-Martínez, Sonia

    2018-01-01

    The objective of this work is to estimate the financial impact of increasing the monitoring period for breast cancer, which is financed by the Sistema de Protección Social en Salud (SPSS-Social Protection System in Health). A micro-simulation model was developed to monitor a cohort of patients with breast cancer, and also an estimation was made on the probability of surviving the monitoring period financed by the SPSS. Using the Monte Carlo simulation, the maximum expected cost was estimated to broaden such monitoring. Morbimortality information of the Ministry of Health and cases of breast cancer treated by the SPSS were used. Between 2013 and 2026, the financial resources to provide monitoring during 10 years to women diagnosed with breast cancer would reach up to $3607.40 million pesos on a base scenario, $4151.79 million pesos on the pessimistic scenario and $3414.85 million pesos on an optimistic scenario. In the base scenario, additional expenditure represents an annual increase of 9.1% of resources allocated to treating this disease, and 3.0% of the availability of the resources for the Fondo de Protección contra Gastos Catastróficos (FPGC-Fund for Protection against Catastrophic Expenditure). Increasing monitoring for patients with breast cancer would not represent a financial risk to the sustainability of the FPGC, and could increase patients survival and life quality.

  17. 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...

  18. Testing Fiscal Dominance Hypothesis in a Structural VAR Specification for Pakistan

    Directory of Open Access Journals (Sweden)

    Shaheen Rozina

    2018-03-01

    Full Text Available This research aims to test the fiscal dominance hypothesis for Pakistan through a bivariate structural vector auto regression (SVAR specification, covering time period 1977 – 2016. This study employs real primary deficit (non interest government expenditures minus total revenues and real primary liabilities (sum of monetary base and domestic public debt as indicators of fiscal measures and monetary policy respectively. A structural VAR is retrieved both for entire sample period and four sub periods (1977 – 1986, 1987 – 1997, 1998 – 2008, and 2009 – 2016. This study identifies the presence of fiscal dominance for the entire sample period and the sub period from 1987 – 2008. The estimates reveal an interesting phenomenon that fiscal dominance is significant in the elected regimes and weaker in the presence of military regimes in Pakistan. From a policy perspective, this research suggests increased autonomy of central bank to achieve long term price stability and reduced administration costs to ensure efficient democratic regime in Pakistan.

  19. 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...

  20. 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

  1. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

    Full Text Available This document contains the research results of the territorial fiscal control improvement proposal project, developed  by  Rosario  University  with  the support by  the  German Technical Cooperation Agency (GTZ. In short, it analyzes and identifies the principal problems of the Colombian territorial fiscal control system on the first level, (Contraloría General de la República Office, Departmental, Municipal and District Controller Offices offering a general view of the performance and the distribution of responsibilities between the different fiscal control bodies. The document is structured as follows: l introduction and constitutional scheme of the fiscal control system, 2 a description of the distribution of responsibilities between the different fiscal control bodies, 3 the development of territorial fiscal control with reference to jurisprudence,  4 territorial fiscal control, 5 quality of territorial fiscal control and 6 reform proposals and conclusions. Among the proposals  analyzed  in this  project  we  have,  the depoliticization  on  the election of the employees in charge of territorial fiscal control, the financing necessary to realize that control, sourced from territorial entities own resources and the achievement of economies of scale thought the merging of control bodies; Another proposal involves the integration of territorial fiscal control with the second level control by means of .the application of support mechanism to the control function exercise by Contraloría General de la República Office, and a improvement of information systems, indicators and evaluations applied by territorial controller offices.

  2. Fiscal Year 2009 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Michael Lewis

    2009-10-01

    This report summarizes the Fiscal Year 2009 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 • Recommendation(s) for each site.

  3. Fiscal Year 2010 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom; Mike Lewis

    2010-11-01

    This report summarizes the Fiscal Year 2010 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 • Recommendation(s) for each site.

  4. Reference data about petroleum fiscality

    International Nuclear Information System (INIS)

    2006-01-01

    This paper explains the different taxes existing in France for the petroleum products (domestic tax on petroleum products, added-value tax), the share of taxes in the retail price, the differences with other European countries, the French Government fiscal receipts and budget. Some information forms are attached to this document and concern: the formation of fuel prices (upstream, refining and transport-distribution margins), the evolution of annual average transport-distribution margins, some reference data about world petroleum markets (supply and demand, prices, market data), and some reference data about the role of oil companies on the petroleum market. (J.S.)

  5. Interim fiscal profile, Benton and Franklin counties, Washington: Working draft

    Energy Technology Data Exchange (ETDEWEB)

    Dong, F.B.; Dugan, M.K.; Clark, D.C.

    1988-02-01

    This report presents a fiscal profile of Benton and Franklin counties, and of the cities of Richland, Kennewick, and Pasco. Overall, changes in operating revenues and expenditures in these jurisdictions have corresponded with changes in the local economy. The combined operating expenditures of Benton County, Franklin County, Kennewick, Pasco, and Richland, expressed in current dollars, tripled between 1975 and 1985, increasing from $18.1 million to $55.0 million, an annual average increase of 11.8 percent. During this time, the population of the Benton-Franklin MSA increased from 100,000 to 140,900 people, and the national all-items price index for urban consumers doubled, increasing from 161.2 to 322.2. Adjusted for inflation, per capita expenditures by these governments increased only slightly during this period, from $361.8 in 1975 to $390.3 in 1985. Employment in the Benton-Franklin MSA rose from 40,080 workers in 1970 to a peak of 75,900 in 1981 before declining to 61,100 in 1985, primarily due to the loss of 9,928 jobs in the Washington Public Power Supply System after 1981. The MSA's population followed a similar trend, with a slight lag. In 1970, total population in the Benton-Franklin MSA was 93,356 people. The MSA's population grew rapidly during the late 1970s, reached a peak of 147,900 persons in 1982, and then declined to 139,300 in 1986. 23 refs., 16 figs., 14 tabs.

  6. Hanford Site Groundwater Monitoring for Fiscal Year 2000

    Energy Technology Data Exchange (ETDEWEB)

    Hartman, Mary J.; Morasch, Launa F.; Webber, William D.

    2001-03-01

    This report presents the results of groundwater and vadose zone monitoring and remediation for fiscal year 2000 on the U.S. Department of Energy's Hanford Site, Washington. The most extensive contaminant plumes are tritium, iodine-129, and nitrate, which all had multiple sources and are very mobile in groundwater. Carbon tetrachloride and associated organic constituents form a relatively large plume beneath the central part of the Site. Hexavalent chromium is present in smaller plumes beneath the reactor areas along the river and beneath the central part of the site. Strontium-90 exceeds standards beneath each of the reactor areas, and technetium-99 and uranium are present in the 200 Areas. RCRA groundwater monitoring continued during fiscal year 2000. Vadose zone monitoring, characterization, remediation, and several technical demonstrations were conducted in fiscal year 2000. Soil gas monitoring at the 618-11 burial ground provided a preliminary indication of the location of tritium in the vadose zone and in groundwater. Groundwater modeling efforts focused on 1) identifying and characterizing major uncertainties in the current conceptual model and 2) performing a transient inverse calibration of the existing site-wide model. Specific model applications were conducted in support of the Hanford Site carbon tetrachloride Innovative Treatment Remediation Technology; to support the performance assessment of the Immobilized Low-Activity Waste Disposal Facility; and in development of the System Assessment Capability, which is intended to predict cumulative site-wide effects from all significant Hanford Site contaminants.

  7. Five essays on fiscal policy, intergenerational welfare and petroleum wealth

    Energy Technology Data Exchange (ETDEWEB)

    Thoegersen, Oe

    1994-12-01

    Motivated by current macro economic problems facing the Norwegian economy, this thesis deals with fiscal policy and the management of petroleum wealth in a small open resource economy. The thesis highlights the fact that considerable parts of the petroleum revenues are collected by the government and studies in particular the interaction between fiscal policy, uncertain petroleum revenues and welfare between generations. Essay 1 is a paper on the calculation of the Norwegian petroleum wealth and surveys economic effects of the development of the petroleum sector and the spending of the petroleum revenues. Essay 2 deals with the effects of uncertain government petroleum revenues on fiscal policy, wealth accumulation and inter generational welfare. In Essay 3 a discussion is given of the effects of oil price risk on international risk sharing. Petroleum importing and exporting countries are considered within OECD-Europe. A possible wealth consumption policy is found to have serious and long-lasting negative effects on the welfare of coming generations, as described in Essay 4. Finally, Essay 5 considers a dynamic dependent economy model extended to incorporate finite horizons of the households and structural adjustment costs in production. 121 refs., 19 figs., 10 tabs.

  8. 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...

  9. Fiscal Sustainability, Public Investment, and Growth in Natural Resource-Rich, Low-Income Countries; The Case of Cameroon

    OpenAIRE

    Issouf Samaké; Priscilla S Muthoora; Bruno Versailles

    2013-01-01

    This paper assesses the implications of the use of oil revenue for public investment on growth and fiscal sustainability in Cameroon. We develop a dynamic stochastic general equilibrium model to analyze the effects of such investment on growth and on the path of key fiscal indicators, such as the non-oil primary deficit and public debt. Policy scenarios show that Cameroon’s large infrastructural needs and relatively low current debt levels could justify a temporary deviation from traditional ...

  10. Long Term Effects of Fiscal Policy on the Size and the Distribution of the Pie in the UK

    OpenAIRE

    Xavier Ramos; Oriol Roca-Sagales

    2007-01-01

    This paper provides a joint analysis of the output and distributional long term effects of various fiscal policies in the UK, using a Vector Autoregression approach. Our findings suggest that the output effects of fiscal policies are consistent with the Keynesian paradigm for both direct and indirect taxes but not for public spending. The estimated long term impact on GDP of increasing all type of expenditure and taxes analysed is negative and especially strong in the case of current expendit...

  11. THE IMPACT OF MONETARY AND FISCAL POLICIES ON PUBLIC FINANCIAL MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Loredana Ciurlău

    2012-01-01

    Full Text Available Fiscal policy is the main component of financial policy. Being a component of economic policy, taxation must lead to economic objectives. Maintaining equilibria macroeconomic cannot be blamed solely in charge of monetary policy, fiscal policy and that the revenue must have a role in support and to bear the load efforts to stabilise. Large deficits are dangerous for current account, because they are associated with a greater risk of producing an adjustment steep in the exchange rate and high volatility of exchange rate has major implications on the stability and macroeconomic monetary, in general. This means that countries should his election budgets so as to cope with growing demand from the private sector and to take necessary safeguard measures against potential crises, whereas the extent fiscal deficit contributes directly to the magnitude current account deficit.

  12. Current trends and outcomes of breast reconstruction following nipple-sparing mastectomy: results from a national multicentric registry with 1006 cases over a 6-year period.

    Science.gov (United States)

    Casella, Donato; Calabrese, Claudio; Orzalesi, Lorenzo; Gaggelli, Ilaria; Cecconi, Lorenzo; Santi, Caterina; Murgo, Roberto; Rinaldi, Stefano; Regolo, Lea; Amanti, Claudio; Roncella, Manuela; Serra, Margherita; Meneghini, Graziano; Bortolini, Massimiliano; Altomare, Vittorio; Cabula, Carlo; Catalano, Francesca; Cirilli, Alfredo; Caruso, Francesco; Lazzaretti, Maria Grazia; Meattini, Icro; Livi, Lorenzo; Cataliotti, Luigi; Bernini, Marco

    2017-05-01

    Reconstruction options following nipple-sparing mastectomy (NSM) are diverse and not yet investigated with level IA evidence. The analysis of surgical and oncological outcomes of NSM from the Italian National Registry shows its safety and wide acceptance both for prophylactic and therapeutic cases. A further in-depth analysis of the reconstructive approaches with their trend over time and their failures is the aim of this study. Data extraction from the National Database was performed restricting cases to the 2009-2014 period. Different reconstruction procedures were analyzed in terms of their distribution over time and with respect to specific indications. A 1-year minimum follow-up was conducted to assess reconstructive unsuccessful events. Univariate and multivariate analyses were performed to investigate the causes of both prosthetic and autologous failures. 913 patients, for a total of 1006 procedures, are included in the analysis. A prosthetic only reconstruction is accomplished in 92.2 % of cases, while pure autologous tissues are employed in 4.2 % and a hybrid (prosthetic plus autologous) in 3.6 %. Direct-to-implant (DTI) reaches 48.7 % of all reconstructions in the year 2014. Prophylactic NSMs have a DTI reconstruction in 35.6 % of cases and an autologous tissue flap in 12.9 % of cases. Failures are 2.7 % overall: 0 % in pure autologous flaps and 9.1 % in hybrid cases. Significant risk factors for failures are diabetes and the previous radiation therapy on the operated breast. Reconstruction following NSM is mostly prosthetic in Italy, with DTI gaining large acceptance over time. Failures are low and occurring in diabetic and irradiated patients at the multivariate analysis.

  13. Current status and future trends of SO2 and NOx pollution during the 12th FYP period in Guiyang city of China

    Science.gov (United States)

    Tian, Hezhong; Qiu, Peipei; Cheng, Ke; Gao, Jiajia; Lu, Long; Liu, Kaiyun; Liu, Xingang

    2013-04-01

    In order to investigate the future trends of SO2 and NOx pollution in Guiyang city of China, the MM5/CALMET/CALPUFF modeling system is applied to assess the effects of air pollution improvement that would result from reduction targets for SO2 and NOx emissions during the 12th Five-Year Plan (2011-2015). Three scenarios are established for the objective year 2015 based on the reference emissions in base year 2010. Scenario analysis and modeling results show that emissions are projected to increase by 26.5% for SO2 and 138.0% for NOx in 2015 Business-As-Usual (BAU) relative to base year 2010, respectively, which will lead to a substantial worsening tendency of SO2 and NOx pollution. In comparison, both the 2015 Policy Reduction (PR) and 2015 Intensive Policy Reduction (IPR) scenarios would contribute to improve the urban air quality. Under 2015 PR scenario, the maximum annual average concentration of SO2 and NOx will reduce by 54.9% and 31.7%, respectively, relative to the year 2010, with only 2.1% of all individual gridded receptors exceed the national air quality standard limits; while the maximum annual average concentrations of SO2 and NOx can reduce further under 2015 IPR scenario and comply well with standards limits. In view of the technical feasibility and cost-effectiveness, the emission reduction targets set in the 2015 PR scenario are regarded as more reasonable in order to further improve the air quality in Guiyang during the 12th FYP period and a series of comprehensive countermeasures should be effectively implemented.

  14. AN ANALYTICAL ANALYSIS OF THE CURRENT ACCOUNT BALANCE IN THE FRAMEWORK OF OPTIMAL EXTERNAL BORROWING: APPLICATION TO TURKEY FOR THE POST 1995 PERIOD

    Directory of Open Access Journals (Sweden)

    A.NİYAZİ ÖZKER

    2013-06-01

    Full Text Available After placing the general analytic framework associated with widely used quantitative macro indicators, this paper aims to analyse the fluctuating variables which can be influenced by the current accounts balance in the optimum external borrowing. The capacity of a country to service external debt depends on the growth of output and of exports and imports. Exports, minimum tolerable level of imports and foreign exchange rates (or reserves provide a useful framework for the examination of optimum external borrowing. So, the most widely used quantitative indicator here is the optimum external debt ratios, which is the ratios of debt service to the level of exports of goods and services. As a suggested, indicator of the optimum external debt burden in the medium-term or in the long run, the ratio of external debt to GNP (Gross National Product or of debt service to GNP may be superior to the ratio of debt service to exports because over time sizeable changes in the level of exports and imports in GNP can occur.

  15. A three-phase model proposal for the evolution of scientific communication: from first print periodicals to current electronic communication system

    Directory of Open Access Journals (Sweden)

    Patrícia Bertin

    Full Text Available Scientific communication has undergone deep transformations, since the emergence of Internet. Aiming to provide further thought on the evolution of scientific communication, this paper features a historical overview of the scientific communication advances over the last twenty years through a three-phase model for the evolution of the electronic journal and the preprints services, and presents Brazilian contemporary panorama for scientific communication. The three-phase model presented in this work is an adaptation of that one proposed by Tenopir et al. (2003 to describe the patterns of journal use by scientists since 1990. The early evolutionary phase followed the emergence of the first digital journals and the creation of repositories in the Web for publishing preliminary versions of scientific literature on the author’s initiative; by that time, most academics reproved electronic publishing initiatives. From 1996 and forward, in the consolidation phase, electronic journals were commonly identical to their print counterparts; the acceptance of the electronic format began to increase, and preprint services got underway in several disciplines. The advanced evolutionary phase started with the world discussion on open access to scientific information. The comparison of the current electronic journal with that viewed by enthusiasts in the first years of the 1990s shows that some aspects still remain to be improved in electronic formal and informal communication, towards effective dissemination of scientific information.

  16. Annual Report to the Bonneville Power Administration, Reporting Period: April 2008 - February 2009 [re: "Survival and Growth in the Columbia River Plume and north California Current"].

    Energy Technology Data Exchange (ETDEWEB)

    Northwest Fisheries Science Center, NOAA Fisheries; Cooperative Institute for Marine Resources Studies, Oregon State University; OGI School of Science & Engineering, Oregon Health Sciences University.

    2009-07-17

    We have made substantial progress toward our objectives outlined in our BPA supported proposal entitled 'Columbia River Basin Juvenile Salmonids: Survival and Growth in the Columbia River Plume and northern California Current' which we report on herein. During 2008, we were able to successfully conduct 3 mesoscale cruises. We also were able to conduct 7 biweekly predator cruises, along with substantial shore-based visual observations of seabirds. Detailed results of the mesoscale cruises are available in the Cruise Reports and summarized in the next section. We have taken a proactive approach to getting the results of our research to fisheries managers and the general public. We have begun to make annual predictions based on ocean conditions of the relative survival of juvenile coho and Chinook salmon well before they return as adults. This is based on both biological and physical indicators that we measure during our surveys or collect from outside data sources. Examples of our predictions for 2009 and 2010 are available on the following web site: http://www.nwfsc.noaa.gov/research/divisions/fed/oeip/a-ecinhome.cfm.

  17. Asymmetric information, entrepreneurial activity, and the scope of fiscal policy in an open regional economy

    NARCIS (Netherlands)

    Batabyal, A.A.; Nijkamp, P.

    2010-01-01

    The authors analyze two hitherto little studied but salient questions concerning the trinity of asymmetric information, entrepreneurial activity, and the scope of fiscal policy in an open regional economy. First, the authors use a two-period model to analyze the contractual relationship between

  18. 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.

  19. 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

  20. Fiscal 1998 research report. Survey on the current trend of private R and D efforts; 1998 nendo chosa hokokusho. Minkan no kenkyu kaihatsu doko no jittai ni kansuru chosa

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    For promotion of the R and D system of technologies creating new industries, this survey collected the basic data and information on the trend of private R and D efforts and industries, and arranged every data and information obtained. The data on United States, Germany, France and U.K. in addition to Japan were collected. Survey was made first on the administrative support system for private R and D efforts. The R and D-related budget, R and D support program and private R and D-related fund of Japan, United States and U.K. are mainly outlined. Survey was made next on private R and D activities. The R and D-related fund, researcher and patent of main countries are outlined in international comparison. Survey was also made on the current state of various industries. The industry scale and structure of every Japanese manufacturing industry are outlined. Finally, the industrial statistics are given concerning Japanese 'chemical industry,' 'communication-electronics-electric measuring instrument industry' and 'automobile industry' with a high rate of R and D-related expenditures. (NEDO)

  1. Fiscal 1998 research report. Current state survey for promoting the field test project for introduction of advanced industrial furnaces; 1998 nendo koseino kogyoro donyu field test jigyo ni okeru jigyo sokushin no tame no jittai chosa hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    Survey was made on the current state of installation and operation of industrial furnaces mainly in manufacturers to predict the applicability of advanced industrial furnaces, and study was made on energy consumption trends, the energy saving effect of advanced industrial furnaces, and factor extraction for their applicability. In the survey, questionnaires were delivered to 4,597 offices extracted from domestic 50,780 offices with employees more than 30, and nearly 30% of them were recovered, covering nearly 2.6% of all the offices concerned with this survey. As the survey result, the total annual energy consumption of domestic manufacturers was estimated to be 740,949 x 10{sup 6}Mcal, and among it, 709,709 x 10{sup 6}Mcal for large industrial furnaces. Under the assumption that nearly 30% of large industrial furnaces in operation are replaced with advanced industrial furnaces, energy saving expectation is estimated to be 210,000 x 10{sup 6}Mcal. Opinions and demands for this project showed the difficulty in their application to industrial furnaces in operation and study on their effects. Further enlightenment activities are necessary. (NEDO)

  2. Evaluating the Mechanism of Oil Price Shocks and Fiscal Policy Responses in the Malaysian Economy

    International Nuclear Information System (INIS)

    Bekhet, Hussain A; Yusoff, Nora Yusma Mohamed

    2013-01-01

    The paper aims to explore the symmetric impact of oil price shock on economy, to understand its mechanism channel and how fiscal policy response towards it. The Generalized Impulse Response Function and Variance Decomposition under the VAR methodology were employed. The empirical findings suggest that symmetric oil price shock has a positive and direct impact on oil revenue and government expenditure. However, the real GDP is vulnerable in a short-term but not in the long term period. These results would confirm that fiscal policy is the main mechanism channel that mitigates the adverse effects oil price shocks to the economy.

  3. Evaluating the Mechanism of Oil Price Shocks and Fiscal Policy Responses in the Malaysian Economy

    Science.gov (United States)

    Bekhet, Hussain A.; Yusoff, Nora Yusma Mohamed

    2013-06-01

    The paper aims to explore the symmetric impact of oil price shock on economy, to understand its mechanism channel and how fiscal policy response towards it. The Generalized Impulse Response Function and Variance Decomposition under the VAR methodology were employed. The empirical findings suggest that symmetric oil price shock has a positive and direct impact on oil revenue and government expenditure. However, the real GDP is vulnerable in a short-term but not in the long term period. These results would confirm that fiscal policy is the main mechanism channel that mitigates the adverse effects oil price shocks to the economy.

  4. Hanford Site Environmental Restoration Program 1994 fiscal year work plan

    International Nuclear Information System (INIS)

    1993-01-01

    Site Management System (SMS) guidance requires a Fiscal Year Work Plan (FYWP) to be prepared for the Environmental Restoration (ER) Mission Area and all related programs. This revision is a complete update to cover the FY 1994 time period. This document describes the overall ER Missions Area and provides FYWP appendices for each of the following five program areas: Remedial Action (RA); Decontamination and Decommissioning (D ampersand D); Project Management and Support (PM ampersand S); Surveillance and Maintenance (S ampersand M); and Disposal Facilities (DF)

  5. 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...

  6. 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

  7. 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.

  8. Characteristics of persistent spin current components in a quasi-periodic Fibonacci ring with spin–orbit interactions: Prediction of spin–orbit coupling and on-site energy

    International Nuclear Information System (INIS)

    Patra, Moumita; Maiti, Santanu K.

    2016-01-01

    In the present work we investigate the behavior of all three components of persistent spin current in a quasi-periodic Fibonacci ring subjected to Rashba and Dresselhaus spin–orbit interactions. Analogous to persistent charge current in a conducting ring where electrons gain a Berry phase in presence of magnetic flux, spin Berry phase is associated during the motion of electrons in presence of a spin–orbit field which is responsible for the generation of spin current. The interplay between two spin–orbit fields along with quasi-periodic Fibonacci sequence on persistent spin current is described elaborately, and from our analysis, we can estimate the strength of any one of two spin–orbit couplings together with on-site energy, provided the other is known. - Highlights: • Determination of Rashba and Dresselhaus spin–orbit fields is discussed. • Characteristics of all three components of spin current are explored. • Possibility of estimating on-site energy is given. • Results can be generalized to any lattice models.

  9. Characteristics of persistent spin current components in a quasi-periodic Fibonacci ring with spin–orbit interactions: Prediction of spin–orbit coupling and on-site energy

    Energy Technology Data Exchange (ETDEWEB)

    Patra, Moumita; Maiti, Santanu K., E-mail: santanu.maiti@isical.ac.in

    2016-12-15

    In the present work we investigate the behavior of all three components of persistent spin current in a quasi-periodic Fibonacci ring subjected to Rashba and Dresselhaus spin–orbit interactions. Analogous to persistent charge current in a conducting ring where electrons gain a Berry phase in presence of magnetic flux, spin Berry phase is associated during the motion of electrons in presence of a spin–orbit field which is responsible for the generation of spin current. The interplay between two spin–orbit fields along with quasi-periodic Fibonacci sequence on persistent spin current is described elaborately, and from our analysis, we can estimate the strength of any one of two spin–orbit couplings together with on-site energy, provided the other is known. - Highlights: • Determination of Rashba and Dresselhaus spin–orbit fields is discussed. • Characteristics of all three components of spin current are explored. • Possibility of estimating on-site energy is given. • Results can be generalized to any lattice models.

  10. Effects of the audit committee and the fiscal council on earnings quality in Brazil

    Directory of Open Access Journals (Sweden)

    Vitor Gomes Baioco

    2017-03-01

    Full Text Available ABSTRACT This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional conservatism. The sample consists of Brazilian companies listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA with annual liquidity above 0.001 within the period from 2010 to 2013. Data were collected from the database Comdinheiro and the Reference Forms of companies available on the website of the Brazilian Securities and Exchange Commission (CVM or the BM&FBOVESPA. The samples used in the study totaled 718, 688, and 722 observations for the value relevance, timeliness, and conditional conservatism models, respectively. The results indicate that different arrangements of the fiscal council and the existence of the audit committee differently impact the accounting information properties. The presence of the fiscal council positively impacted the relevance of equity, while the presence of the audit committee, the relevance of earnings. Conditional conservatism is evidenced in the group of companies with a permanent fiscal council, demonstrating that it is significant as a governance mechanism, rather than the installation for temporary operation when asked by shareholders in an ordinary general meeting. The presence of both showed significant earnings for the market, but they were not timely, something which exposes restriction to the relevance found. Lastly, the powered fiscal council showed a positive association only concerning the relevance of equity.

  11. Macroeconomic effects of fiscal policy in the European Union, with particular reference to transition countries

    Directory of Open Access Journals (Sweden)

    Rilind Kabashi

    2017-03-01

    Full Text Available This study empirically investigates the short- to medium-term effects of fiscal policy on output and other macroeconomic variables in European Union countries between 1995 and 2012, with particular reference to transition countries. It applies Panel Vector Auto Regression with recursive identification of government spending shocks as the most appropriate method for the aim of the study and the sample used. The main results indicate that expansionary spending shocks have a positive, but a relatively low effect on output, with the fiscal multiplier around one in the year of the shock and the following year, and lower thereinafter. There are indications that this result is driven by the recent crisis, as multipliers are considerably lower in the pre-crisis period. Effects of fiscal policy are strongly dependent on country structural characteristics. Fiscal multipliers are higher in new European Union member states, in countries with low public debt and low trade openness. Further, spending shocks are followed by rising debt levels in old member states, which could be related well to the recent European debt crisis. Finally, the analysis of the transmission mechanism of fiscal policy yields results that are consistent with both extended Real Business Cycle models and extended New Keynesian models.

  12. The Interaction of Monetary and Fiscal Policy in the Countries of the Visegrad Group

    Directory of Open Access Journals (Sweden)

    Jan Janků

    2014-01-01

    Full Text Available Coordination of or at least absence of conflict between monetary and fiscal policies are key to the successful implementation of economic policy. The article aims to use reaction functions to assess whether the monetary and fiscal policies in the countries of the Visegrad Group are in coordination or in conflict and which variables influence their decisions. The central bank is the representative of monetary policy, which has interest rates as its instrument, and the government as the representative of the fiscal policy which has change revenue or spending as a share of GDP as instrument. To obtain the results, multivariate regression analysis is used. The research period is based on quarterly observations from first quarter of 2000 to the fourth quarter of 2012. Stabilizing role of monetary policy and in some countries also partially stabilizing role of fiscal policy has been found. Another result was that in the case of the Czech Republic, Slovakia and Poland, monetary policy appears to play the dominant role, whereas fiscal policy plays dominant role in Hungary. In the case of Slovakia, some different results may be due to Slovakia’s participation in ERM II, which led to the monetary policy, in addition to maintaining price stability, also aiming to maintain a fixed exchange rate and the subsequent entry of Slovakia into the Eurozone and the de facto loss of autonomous monetary policy.

  13. Annual report for research on geosphere stability for long-term isolation of radioactive waste in fiscal years 2012

    International Nuclear Information System (INIS)

    Yasue, Ken-ichi; Asamori, Koichi; Niwa, Masakazu; Hanamuro, Takahiro; Saito-Kokubu, Yoko; Sueoka, Shigeru; Makuuchi, Ayumu; Ikuta, Masafumi; Matsubara, Akihiro; Tamura, Hajimu; Kobori, Kazuo; Ishimaru, Tsuneari; Umeda, Koji

    2014-03-01

    This annual report documents the progress of R and D in the 3rd fiscal year during the JAEA 2nd Midterm Plan (FY 2010 - 2014) to provide the scientific base for assessing geosphere stability for long-term isolation of the high-level radioactive waste. The planned framework is structured into the following categories: 1) development and systematization of investigation techniques for selecting suitable sites in geosphere stability, 2) development, application and verification of prediction models for evaluating the changes of geological environment in thermal, hydraulic, mechanical and geochemical conditions for a long period of time, and 3) development of new dating techniques for providing information about geologic history and the timing of geologic events. In this report, the current status of R and D activities with previous scientific and technological progress is summarized. (author)

  14. Potentials and structure of fiscal devaluation in Serbia

    Directory of Open Access Journals (Sweden)

    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.

  15. IMPACT OF THE FISCAL POLICIES ON THE STANDARD OF LIVING OF THE EMPLOYEES

    Directory of Open Access Journals (Sweden)

    PhD Elena PĂDUREAN

    2013-03-01

    Full Text Available The paper is a translation of the article published in issue no. 35 (2007 of Financial Studies. The concept of “quality of life” includes its most important component, the “standard of living”. Ensuring a decent standard of living depends on the level of society development quantified in the GDP and in the manner of its allocation. The impact of fiscality on the standard of living can be best perceived on the occupied population, which is taxed, the employees representing the most relevant category. This is supported by the figures on the proportion of employees within the total occupied population (over 50% in 2003 amounting to 56.04%. The analysis of the income from wages in 1990 – 2005 yielded the following conclusions: - In 1992-1994, the real gross average income decreased, while in 1994- 1996 it increased. This had no influence on the proportion of wages tax collection, which increased continuously, which increased the fiscal pressure on the work; - In 1996-2000, the real gross average income decreased dramatically due to the peak inflation of that period, which eroded all earnings; - In 2000-2004, the increase resumed, both of the real gross average income, and of the fiscal pressure on it; - The lowest fiscal pressure felt by the employees was in 1998 and 1999. This evolution shows that a fiscal relaxation was attempted in 1998 and 1999, but it was not supported by the available resources, which caused a boom of the fiscal pressure during the subsequent period.

  16. Fiscal Year 2008 Agency Financial Report

    National Research Council Canada - National Science Library

    2008-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...

  17. 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.

  18. Science to Support DOE Site Cleanup: The Pacific Northwest National Laboratory Environmental Management Science Program Awards - Fiscal Year 2000 Mid-Year Progress Report

    International Nuclear Information System (INIS)

    CD Carlson; SQ Bennett

    2000-01-01

    Pacific Northwest National Laboratory was awarded ten Environmental Management Science Program (EMSP) research grants in fiscal year 1996, six in fiscal year 1997, eight in fiscal year 1998, and seven in fiscal year 1999. All of the fiscal year 1996 award projects have been completed and will publish final reports, so their annual updates will not be included in this document. This section summarizes how each of the currently funded grants addresses significant US Department of Energy (DOE) cleanup issues, including those at the Hanford Site. The technical progress made to date in each of these research projects is addressed in more detail in the individual progress reports contained in this document. This research performed at PNNL is focused primarily in four areas: Tank Waste Remediation; Decontamination and Decommissioning; Spent Nuclear Fuel and Nuclear Materials; and Soil and Groundwater Cleanup

  19. Science to Support DOE Site Cleanup: The Pacific Northwest National Laboratory Environmental Management Science Program Awards - Fiscal Year 2000 Mid-Year Progress Report

    Energy Technology Data Exchange (ETDEWEB)

    Carlson, Clark D.; Bennett, Sheila Q.

    2000-07-25

    Pacific Northwest National Laboratory was awarded ten Environmental Management Science Program (EMSP) research grants in fiscal year 1996, six in fiscal year 1997, eight in fiscal year 1998 and seven in fiscal year 1999.(a) All of the fiscal year 1996 awards have been completed and the Principal Investigators are writing final reports, so their summaries will not be included in this document. This section summarizes how each of the currently funded grants addresses significant U.S. Department of Energy (DOE) cleanup issues, including those at the Hanford Site. The technical progress made to date in each of these research projects is addressed in more detail in the individual progress reports contained in this document. This research performed at PNNL is focused primarily in four areas: Tank Waste Remediation, Decontamination and Decommissioning, Spent Nuclear Fuel and Nuclear Materials, and Soil and Groundwater Cleanup.

  20. Science to Support DOE Site Cleanup: The Pacific Northwest National Laboratory Environmental Management Science Program Awards - Fiscal Year 2000 Mid-Year Progress Report

    Energy Technology Data Exchange (ETDEWEB)

    CD Carlson; SQ Bennett

    2000-07-25

    Pacific Northwest National Laboratory was awarded ten Environmental Management Science Program (EMSP) research grants in fiscal year 1996, six in fiscal year 1997, eight in fiscal year 1998, and seven in fiscal year 1999. All of the fiscal year 1996 award projects have been completed and will publish final reports, so their annual updates will not be included in this document. This section summarizes how each of the currently funded grants addresses significant US Department of Energy (DOE) cleanup issues, including those at the Hanford Site. The technical progress made to date in each of these research projects is addressed in more detail in the individual progress reports contained in this document. This research performed at PNNL is focused primarily in four areas: Tank Waste Remediation; Decontamination and Decommissioning; Spent Nuclear Fuel and Nuclear Materials; and Soil and Groundwater Cleanup.

  1. La configuración de lo ordinario en el sistema fiscal de la monarquía (1505-1536. Una o dos ideas

    Directory of Open Access Journals (Sweden)

    David ALONSO GARCÍA

    2009-12-01

    Full Text Available RESUMEN: El presente trabajo aborda un tema de especial relevancia dentro de la historia de los poderes que caracteriza a la actual historia política: el proceso que determina una constitución fiscal caracterizada por el entendimiento entre Corona y oligarquías. Para ello, el artículo se ha dividido en dos partes bien diferenciadas. En primer lugar, se intenta llamar la atención en torno a la diversidad conceptual y perceptiva que caracteriza el hecho fiscal en el Antiguo Régimen. En concreto, analizamos la hacienda de principios del siglo XVI considerando cómo al mismo tiempo funcionaban tanto mecanismos «estatales» como elementos propios de las relaciones de patronazgo, si bien se pone el acento en esta última perspectiva. En segundo lugar, el artículo se centra en los principales elementos a considerar en un periodo inmediatamente anterior a la formalización del encabezamiento general, lo cual determina una sucesión de transformaciones y continuidades que se hallan en la base del pacto entre Corona y oligarquías.ABSTRACT: The present study considers a key issue in the history of «authorities» that characterises current political history: the process that determines a fiscal constitution, characterised by the understanding between Crown and oligarchies. Accordingly, the present study is divided into two sections. The first aims to emphasise the conceptual and perceptive diversity that characterised the fiscal situation during the Ancient Regime. More specifically, it analyses the fiscal system during the XVI century, and, while emphasising the latter, it examines the simultaneous existence of both «state» mechanisms and networks of patronage. Secondly, the study focuses on the main elements which one must consider in a period immediately preceding the formalisation of the general «heading», and which determine a succession of transformations and continuities that form the basis of the agreement between Crown and oligarchies.

  2. 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

  3. THE EVOLUTION OF FISCAL INDICATORS IN THE LAST YEARSIN ROMANIA

    Directory of Open Access Journals (Sweden)

    Kulcsar Edina

    2011-07-01

    Full Text Available Tax revenues are an important part of budget revenues, and their structure represent the mirror of government's fiscal policy. Also their level and structure reflects the evolution of the economy in general. The evolution of tax revenues has been influenced by the financial crisis of this period. The tax revenue structure in Romania is characterized by relatively high share of indirect taxes revenues in comparison with another European Union states, where the share of revenues from direct, indirect taxes and social contribution is relatively close. Government expenditure is vital for the economy especially if they are focused on productive areas. They are the engine of economic developments and plays an important role in raising the standard of living of population in a state. In the last years, the growth rate of public expenditure was higher than the trend of tax revenues increase. Sizing revenue and public expenditure is essential for achieving the budget balance target and to meet the criterion stipulated in the Stability and Growth Pact. According to the Pact, the budget deficit may not exceed 3% of GDP. This development asymmetric led to increased deficits in the last years. The high level of structural deficit has canceled an initiative to tax relaxation in this recession period. The need for fiscal consolidation has been paramount in the context of chronic deficit and difficulties faced in financing it. The opportune solution to finance the high public deficit and to achieve the objective of financial stability of the economy was contracting of public debt from International Monetary Fund. Other measures to reduce the deficit were the reduction of public expenditure and increasing tax revenues. We propose in this paper to analyze the evolution of fiscal indicators in comparison with the evolution of macroeconomic indicators to capture the reaction of taxpayers and economic environment at measures adopted.

  4. 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...

  5. 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

  6. 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...

  7. 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.

  8. 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 

  9. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-01

    This report summarizes the Fiscal Year 2014 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory 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. Five disturbed sites were evaluated for this assessment. Four sites are recommended to be removed from the annual assessment, and one is recommended for continued evaluation. New sites are also identified for future monitoring as part of the annual assessment.

  10. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

    The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship, this arti......The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship...... fiscal attentiveness to ordinary consumer-citizens. By uncovering the sociohistorical conditions governing the dominant precrisis regime, it not only nuances our understanding of the crisis but also of neoliberalism and suggests the implausibility of returning to “Golden Age” democratic capitalism....

  11. Fiscal Year 2016 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-11-01

    This report summarizes the Fiscal Year (FY) 2016 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to verify restoration of disturbed vegetation and soil at various locations occurs as required. This report provides the following information for projects at Idaho National Laboratory completed during FY 2016 that were identified during the National Environmental Policy Act review process as having the potential to disturb soils or vegetation: 1) A summary of all projects identified as having the potential to require revegetation efforts 2) A summary of site disturbance and restoration efforts of each project. For FY 2016, one project required revegetation and sagebrush restoration. For other projects, implementation of best management practices minimized impacts to vegetation and revegetation efforts were not required.

  12. 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”.

  13. Waste management fiscal year 1998 progress report

    International Nuclear Information System (INIS)

    1998-01-01

    The Waste Management Program is pleased to issue the Fiscal Year 1998 Progress Report presenting program highlights and major accomplishments of the last year. This year-end update describes the current initiatives in waste management and the progress DOE has made toward their goals and objectives, including the results of the waste management annual performance commitments. One of the most important program efforts continues to be opening the Waste Isolation Pilot Plant (WIPP), located near Carlsbad, New Mexico, for the deep geologic disposal of transuranic waste. A major success was achieved this year by the West Valley Demonstration Project in New York, which in June completed the project's production phase of high-level waste processing ahead of schedule and under budget. Another significant accomplishment this year was the award of two privatization contracts for major waste management operations, one at Oak ridge for transuranic waste treatment, and one at Hanford for the Tank Waste Remediation System privatization project. DOE is proud of the progress that has been made, and will continue to pursue program activities that allow it to safely and expeditiously dispose of radioactive and hazardous wastes across the complex, while reducing worker, public, and environmental risks

  14. District Fiscal Policy and Student Achievement

    Directory of Open Access Journals (Sweden)

    Gary G. Huang

    2002-09-01

    Full Text Available School restructuring raises questions about the role of school districts in improving student learning. Centralization by state governments and decentralization to individual schools as proposed in systemic reform leave districts' role unsettled. Empirical research on the district role in the context of ongoing reform is inadequate. This analysis of combined data from the NAEP and the Common Core of Data (CCD was intended to address the issue. We analyzed 1990, 1992, and 1996 NAEP 8th grade mathematics national assessment data in combination with CCD data of corresponding years to examine the extent to which student achievement was related to districts' control over instructional expenditure, adjusting for relevant key factors at both district and student levels. Upon sample modification, we used hierarchical linear modeling (HLM to estimate the relationships of student achievement to two district fiscal policy indictors, current expenditure per pupil (CEPP and districts' discretionary rates for instructional expenditure (DDR. Net of relevant district factors, DDR was found unrelated to districts' average 8th grade math performance. The null effect was consistent in the analysis of the combined NAEP-CCD data for 1990, 1992, and 1996. In contrast, CEPP was found related to higher math performance in a modest yet fairly consistent way. Future research may be productive to separately study individual states and integrate the findings onto the national level.

  15. ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    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.

  16. 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.

  17. Selected Current Acquisitions and Articles from Periodicals

    Science.gov (United States)

    1994-06-01

    OCCUPATIONAL SPECIALTIES--COSTS. Military occupational specialty training cost handbook (MOSB). Indianapolis, Ind. : U.S. Army Finance and Accounting...UNITED STATES--ARMED FORCES--RECREATION-- FINANCE . United States. General Accounting Office. Morale, welfare, and recreation declining funds require...FRANCE O’Sullivan, Edmund. Roofless Money Heads West (Saudi prince buys Euro Disneyland ). MEED 38:2-3 Jun 17 󈨢. FUTURE FitzGerald, Mary C. The Russian

  18. Summary of research achievements in fiscal 1980 in research and development of new energy technologies (Research and development expense); Shin energy gijutsu kenkyu kaihatsu 1980 nendo kenkyu seika no gaiyo. Kenkyu kaihatsuhi

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1980-07-01

    This paper describes the achievements in fiscal 1980 of new energy research at the General Research Institute of Electronics Technologies using the NEDO's development expense. To optimize the heat and electric power composite solar system, analyses were performed on heat production, devices and materials, and economy of the whole experimental facilities of the original model. Fundamental researches are being made on crystalline silicon, thin amorphous film and compound semiconductor solar cells. The solar thermionic generation element producing equipment installed in the previous fiscal year has produced and tested different types of electrodes, and operated the modules for an extended period of time. Measurement data of solar beam in ultraviolet, visible and near infrared zones were processed statistically, whereas the research work has been completed in the current fiscal year, having established successfully the reference solar radiation. In the hydrogen manufacturing technology using high-temperature direct pyrolysis, fundamental discussions were given on effects of electric and magnetic fields on dissociation of steam, and diffusion and separation of hydrogen by using permeation membranes. For hydrogen fuel cells, trial fabrication and tests were continued on single cells by using mainly the high frequency sputtering process. Experiments were continued on a solid electrolyte fuel cell system. Researches are under way as comprehensive study on such technological seeds as power generation using ocean temperature difference, and superconduction magnets for energy storage (NEDO)

  19. 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…

  20. Problem Periods

    Science.gov (United States)

    ... ovary syndrome. Read our information on PCOS for teens , and see your doctor if you think you may have PCOS. Major weight loss. Girls who have anorexia will often stop having periods. When to see ...

  1. 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

  2. Reliability of AMS and ARM/KARM to reconstruct the relative vigor and variability of sea-bottom currents during the Last Glacial Period in the North-West Iberian Continental Margin.

    Science.gov (United States)

    Rey, D.; Plaza-Morlote, M.; Mohamed Falcon, K. J.; Pares, J. M.; Bernabeu, A. M.; El Mekadem, N.; Rubio, B.

    2017-12-01

    We explore the potential and reliability of the anisotropy of magnetic susceptibility (AMS) to reconstruct the relative vigor of the sea-bottom currents by comparison with the widely-used paleo current proxy `sortable silt' mean (SS) grain size. SS and AMS are used as two independent proxies to determine relative changes in bottom-current speed, and their consistency tested against each other. The suitability of the magnetic grainsize proxy ARM/KARM ratio as a proxy for bottom-current variability is also investigated. The results are based on CI12PC3 core from the Galicia Interior Basin (North West Iberian Continental Margin) spanning the last 80 ka. The majority of AMS ellipsoid minimum axes (K3) in core CI12PC3 are close to vertical (INCmean= 80o) and nearly orthogonal to the bedding plane. Maximum axes (K1) are well-grouped marking two main magnetic lineation directions. Their orientations are consistent with present-day bottom-currents flow directions along the continental margin. Down-core variations in the degree of anisotropy (Pj) showed significantly higher values during Heinrich Stadials (cold) than during interstadials (warm). CI12PC3 also shows systematically lower ARM/KARM values during the stadials than during interstadials, indicating provenance induced coarsening of the magnetic fraction during the cold periods. We have noted that Pj down-core changes are independent of magnetic grain size, and interpreted them as the result of differences in the degree of grain alignment. These changes can be attributed to the variability in the strength of the bottom currents, indicating that they are stronger during stadials, which is consistent with the SS results. Magnetic properties and AMS of core CI12PC3 are climatically modulated on a millennial time scale reflecting the evolution in the near bottom-currents of the North West Iberian Continental Margin. Their variability exposes unchartered links with the AMOC and with the North Atlantic climate variability

  3. 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

  4. 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...

  5. Capacity factor of nuclear power stations in Japan in fiscal year 1984

    International Nuclear Information System (INIS)

    Agawa, Takashi

    1985-01-01

    In Japan presently a total of 28 nuclear power plants are in operation with aggregate capacity 20,561 MW, 22 % of the total power generation. Around 1975 there occurred such as stress corrosion cracking and to repair them much time was consumed, leading to the low capacity factor. With such troubles removed, in fiscal 1984, the capacity factor on average of the nuclear power stations is 73.9 %, the highest so far. Contributing to this are long period of the continuous operation, short period of the periodical inspection and increase in the in-operation capacity factor. Contents are the following : construction state of nuclear power stations, operation state in fiscal 1984, causes leading to the high capacity factor, future directions. (Mori, K.)

  6. 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...

  7. Preliminary fiscal evaluation of Alberta oil sands terms

    International Nuclear Information System (INIS)

    Van Meurs, P.

    2007-01-01

    The cost of oil sands projects varies significantly. While costs have escalated considerably over the past few years, oil prices have gone significantly higher. This report provided an economic evaluation of the current fiscal terms applicable to Alberta oil sands. The analysis was done to evaluate the profitability of oil sand projects to investors under current conditions based on the generic royalty regime based on bitumen values. The objective of the royalty review was to determine whether Albertans received a fair share from their oil and gas resources. It discussed the wide variety of oil sands projects in Alberta using five case studies as examples. Cases involving steam assisted gravity drainage (SAGD) operations were assessed for both the Athabasca Mine and Cold Lake. The report provided a discussion of the economic assumptions including economic cases as well as production, costs and price data. It then provided the preliminary results of the economic-fiscal evaluation from the investor perspective including profitability indicators; international comparisons; internal rate of return; and net present value. The government perspective was also discussed with reference to attractiveness indicators; royalties as a percentage of bitumen values; and non-discounted and discounted government take. A royalty and tax feature analysis was also provided. Several issues for possible further review were also presented. tabs

  8. 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

  9. 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…

  10. 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...

  11. 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...

  12. 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.

  13. 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.

  14. Achievement report for fiscal 1998. Research and development of polymer electrolyte fuel cell module (Development of 10kW-class transportable power source system of high current density type); 1998 nendo seika hokokusho. Kotai kobunshigata nenryo denchi no kenkyu kaihatsu, kodenryu mitsudogata 10kW kyu kahangata dengen system no kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    For the development by the end of fiscal 2000 the above-named system which will operate on methanol/air (normal atmospheric pressure) yielding 0.3W/cm{sup 2} or more, efforts are exerted about a high-lamination type PEFC (polymer electrolyte fuel cell) module and a lamination type methanol reformer, this project carried over from fiscal 1997. In relation with the PEFC module, platinum loading was reduced (by 60% from the amount in fiscal 1997) by catalytic layer improvement, cell characteristics were improved, continuous load imposition was performed using a reformed simulation gas, life test was conducted consisting of frequent starts and stops, lamination was built using shaping separators, and a 2kW-class stack was built and evaluated for performance. Next to come is a test run of a 5kW-class stack. In relation with the lamination type methanol, element components were tested. A reformer section and a catalytic combustion section were designed, manufactured, and tested, and a vaporizer section and a CO reduction section were evaluated for performance and life. A 2kW-rate lamination type methanol reformer was designed and built by integrating the said element components, and was subjected to a test run for performance evaluation. (NEDO)

  15. 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...

  16. Revisoría fiscal y control fiscal como formas de control estatal en Colombia

    OpenAIRE

    Archibold Barrios, Wendell Graham

    2013-01-01

    El fenómeno de la corrupción es un flagelo que ha afectado a las estructuras democráticas de los estados. En consecuencia, estos han adoptado medidas de carácter constitucional orientadas a mitigar sus efectos. El control fiscal emerge como el eslabón de mayor relevancia en la cadena de custodia de los recursos pertenecientes al Estado. El objetivo del presente artículo es analizar la influencia de la revisoría fiscal en el ejercicio del control fiscal estatal en Colombia, en virtud de lo est...

  17. 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

  18. Basalt Waste Isolation Project. Annual report, fiscal year 1980

    International Nuclear Information System (INIS)

    1980-11-01

    During this fiscal year the information available in the fields of geology and hydrology of the Columbia Plateau was consolidated and two reports were issued summarizing this information. In addition, the information on engineered barriers was consolidated and a report summarizing the research to date on waste package development and design of borehole seals was prepared. The waste package studies, when combined with the hydrologic integration, revealed that even under extreme disruptive conditions, a repository in basalt with appropriately designed waste packages can serve as an excellent barrier for containment of radionuclides for the long periods of time required for waste isolation. On July 1, 1980, the first two heater tests at the Near-Surface Test Facility were started and have been successfully operated to this date. The papers on the Near-Surface Test Facility section of this report present the results of the equipment installed and the preliminary results of the testing. In October 1979, the US Department of Energy selected the joint venture of Kaiser Engineers/Parsons Brinckerhoff Quade and Douglas, Inc., to be the architect-engineer to produce a conceptual design of a repository in basalt. During the year, this design has progressed and concept selection has now been completed. This annual report presents a summary of the highlights of the work completed during fiscal year 1980. It is intended to supplement and summarize the nearly 200 papers and reports that have been distributed to date as a part of the Basalt Waste Isolation Project studies

  19. 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 ...

  20. 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....

  1. Fiscal Aggressiveness: A comparison between companies listed on the NYSE and BM&FBOVESPA1

    Directory of Open Access Journals (Sweden)

    Risolene Alves de Macena Araújo

    2018-01-01

    Full Text Available Actions aimed at reducing corporate taxes through aggressive tax activities are becoming an increasingly common feature of the organizational environment in many countries around the world. In view of this, the objective of this work was to verify that the companies listed on the New York Stock Exchange (NYSE are less aggressive fiscally than companies listed on the São Paulo Stock Exchange(BM&FBOVESPA. The analysis period was from 2010 to 2014. To achieve this goal, the aggressive fiscal proxies were based on the study of Chen et al. (2010: effective rate of tax (ETR and difference between accounting profit and taxable profit (BTD. Regression techniques were used OLS Regression and Quantile regression for a sample of 501 companies, being 107 companies listed on the BM&FBOVESPA and 394 listed on the New York Stock Exchange (NYSE. The results showed that the NYSE companies are less aggressive fiscally than companies listed on the BM&FBOVESPA,  except in the upper quantile (quantile 90 relating to the ETR, in which companies the NYSE showed lower ETR than companies of BM&FBOVESPA, suggesting greater fiscal aggression of these companies.

  2. 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.

  3. Understanding the evolution of the fiscal situation of the Brazilian states; 2006–2015

    Directory of Open Access Journals (Sweden)

    José Luiz Rossi, Júnior

    2018-01-01

    Full Text Available The text analyzes how the Brazilian states’ fiscal position evolved between 2006 and 2015, with the data revealing a clear deterioration in state-level public finances during that period. The rating methodology developed by the Ministry of Finance is used to show that, when comparing 2006–2008 to 2013–2015, 21 of the 26 states and the Federal District saw their fiscal position deteriorate. The results suggest that after the global financial crisis the states failed to pursue a fiscal rule that would curb the growth of spending in a context of falling revenue and rising debt. The study shows that, despite shrinking revenue, the states maintained the pace of expenditure growth, particularly payroll and pension expenses. Moreover, the text shows that following the crisis, state-level revenue would have declined by even more were it not for a substantial increase in credit inflows. While additional borrowing enabled the states to maintain public investment in the short term, this policy showed to be unsustainable. The paper shows that higher debt and the lack of the adjustment in public spending have a negative impact on state-level investment in the long term. JEL classification: E61, E62, E65, Keywords: Fiscal rules, Brazil, Federalism

  4. 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.

  5. 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

  6. 76 FR 46267 - Increase in Fiscal Year 2011 Specialty Sugar Tariff-Rate Quota; Determination of Total Amounts of...

    Science.gov (United States)

    2011-08-02

    ... Sugar and Certain Sugars, Syrups and Molasses; and Extension of Entry Period for the Fiscal Year 2012... established at 112,718 MTRV for certain sugars, syrups, and molasses (collectively referred to as refined... September 1, 2011, a month earlier than the usual first entry date of October 1. This latter action is in...

  7. Minister Mr. P.P. van Bosse en de fiscale wetgeving rond het midden van de 19e eeuw

    NARCIS (Netherlands)

    Viersen, Jacob

    1997-01-01

    This dissertation focuses on the following two topics: 1. Van Bosse, both as an individual and as a member of Dutch cabinets; with an assessment of his ministerships (Chapter I), and 2. the changes which took place in fiscal legislation in the period from 1848 to 1853. This dissertation also

  8. Annual report of Tandem Accelerator Center, University of Tsukuba, for fiscal 1975

    International Nuclear Information System (INIS)

    1976-01-01

    Tandem Accelerator Center (TAC) is a research center of the University of Tsukuba established mainly for interdisciplinary research. Its principal apparatus is a 12 UD Pelletron tandem accelerator of which assembling was completed in fiscal 1975. Activities of the TAC for the period of April 1975 to March 1976 are reported: accelerator and beam transport system, general equipments, equipment development, and heavy-ion reactions. (Mori, K.)

  9. Nudging for Prevention in Occupational Health and Safety in South Africa Using Fiscal Policies.

    Science.gov (United States)

    de Jager, Pieter; Rees, David; Kisting, Sophia; Kgalamono, Spo; Ndaba, Mpume; Stacey, Nicolas; Tugendhaft, Aviva; Hofman, Karen

    2017-08-01

    Currently, in some countries occupational health and safety policy and practice have a bias toward secondary prevention and workers' compensation rather than primary prevention. Particularly, in emerging economies, research has not adequately contributed to effective interventions and improvements in workers' health. This article, using South Africa as a case study, describes a methodology for identifying candidate fiscal policy interventions and describes the policy interventions selected for occupational health and safety. It is argued that fiscal policies are well placed to deal with complex intersectoral health problems and to focus efforts on primary prevention. A major challenge is the lack of empirical evidence to support the effectiveness of fiscal policies in improving workers' health. A second challenge is the underprioritization of occupational health and safety partly due to the relatively small burden of disease attributed to occupational exposures. Both challenges can and should be overcome by (i) conducting policy-relevant research to fill the empirical gaps and (ii) reconceptualizing, both for policy and research purposes, the role of work as a determinant of population health. Fiscal policies to prevent exposure to hazards at work have face validity and are thus appealing, not as a replacement for other efforts to improve health, but as part of a comprehensive effort toward prevention.

  10. 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.

  11. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

    for Europe, to make the excess debt protocol operational. The contribution also addresses the issue of moral hazard, by proposing that governments be abandoned to financial markets at the upper debt limit, a commitment to be spelled out in advance. Finally, this framework is set within the idea of fiscal...

  12. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

    Voynet, D [Ministere de l' Amenagement du Territoire et de l' Environnement, 75 - Paris (France); Strass-Kahn, D [Ministere de l' Economie, des Finances et de l' Industrie, 75 - Paris (France); Guerin, A J [President de l' environnement, 69 (France); and others

    1998-04-01

    In the context of government policies to prevent the climatic changes, taxation offers many advantages in terms of efficiency and equity. This document presents fourteen speeches of scientists and economists on the fiscality subject in the environmental policy and takes stock of regulations in force and their advantages. (A.L.B.)

  13. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services 42 CFR Part 433 State Fiscal Administration CFR Correction 0 In Title 42 of the Code of Federal Regulations, Parts 430 to 481, revised as of October 1, 2012, on page 98, in Sec. 433.50, paragraphs (a)(1)(i) and (a)(1)(ii...

  14. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

    Deze rede schildert de onderzoeksagenda van Caminada. Wat zijn met redenen omkleed de wetenschappelijk en maatschappelijk relevante vragen waarop empirisch georiënteerde onderzoekers op het terrein van de sociale en fiscale regelgeving antwoord zouden kunnen geven? De oratie gaat ook over overvloed

  15. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

    The biomedical program of the Laboratory of Nuclear Medicine and Radiation Biology for Fiscal Year 1974 is conducted within the scope of the following categories: Effects of Radiation of Living Organisms; Molecular and Cellular Radiobiology; Land and Fresh Water Environmental Sciences; Radiological and Health Physics and Instrumentation; and Nuclear Medical Research. (ACR)

  16. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1626 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  17. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Determinations of Disability Administrative Responsibilities and Requirements § 416.1026 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  18. Bulgaria's Fiscal Expansion: Navigating Through Stormy Waters

    OpenAIRE

    Georgy Ganev

    2010-01-01

    Most EU governments reacted to the global economic crisis with a dramatic increase in spending. Their reactions had two main goals in mind: first, to bailout failing financial systems and second, to substitute the decline in private demand with a boost in aggregate public spending. For Bulgaria, fiscal stimulus programs proved to present their own unique set of challenges.

  19. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1215.7 Section 1215.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION Popcorn Promotion, Research, and Consumer Information Order Definitions § 1215.7...

  20. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1209.7 Section 1209.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION ORDER Mushroom Promotion, Research, and Consumer Information Order Definitions § 1209...

  1. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim; Farrell, Michele; Brock, Faye; Dorinski, Suzanne; Freeman, Michael; Frid, Lisa; Hardesty, Laura; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2009-01-01

    This report marks the third release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2008. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  2. 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.

  3. The Fiscal Impacts of College Attainment

    Science.gov (United States)

    Trostel, Philip A.

    2010-01-01

    This study quantifies one part of the return to U.S. public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates pay much more taxes than those not going to college. Government expenditures are also much less for college graduates than for those without a college education.…

  4. FISCAL STRUCTURE OF OKLAHOMA, AN OVERVIEW.

    Science.gov (United States)

    SANDMEYER, ROBERT L.

    THE REPORT WAS DIVIDED INTO THREE MAJOR SECTIONS--(1) THE PRODUCTION POSSIBILITY CURVE WAS USED TO DEMONSTRATE THE PROBLEM OF RESOURCE ALLOCATION BETWEEN THE PUBLIC AND PRIVATE SECTORS, (2) STATE AND LOCAL REVENUES WERE EXAMINED IN TERMS OF FISCAL CAPACITY AND TAX EFFORT, AND (3) EXPENDITURES ON SELECTED FUNCTIONS OF GOVERNMENT IN OKLAHOMA WERE…

  5. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

    Full Text Available Economies are constantly hit by various shocks-that effect aggregate demand and aggregate supply and have the potential to generate recession or expansion, respective a high level of unemployment and high inflation rate. Governments use fiscal and monetary policies to try to stabilioze the economy.

  6. Nuclear Test-Experimental Science: Annual report, fiscal year 1988

    Energy Technology Data Exchange (ETDEWEB)

    Struble, G.L.; Donohue, M.L.; Bucciarelli, G.; Hymer, J.D.; Kirvel, R.D.; Middleton, C.; Prono, J.; Reid, S.; Strack, B. (eds.)

    1988-01-01

    Fiscal year 1988 has been a significant, rewarding, and exciting period for Lawrence Livermore National Laboratory's nuclear testing program. It was significant in that the Laboratory's new director chose to focus strongly on the program's activities and to commit to a revitalized emphasis on testing and the experimental science that underlies it. It was rewarding in that revolutionary new measurement techniques were fielded on recent important and highly complicated underground nuclear tests with truly incredible results. And it was exciting in that the sophisticated and fundamental problems of weapons science that are now being addressed experimentally are yielding new challenges and understanding in ways that stimulate and reward the brightest and best of scientists. During FY88 the program was reorganized to emphasize our commitment to experimental science. The name of the program was changed to reflect this commitment, becoming the Nuclear Test-Experimental Science (NTES) Program.

  7. The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: A Chapter in Fiscal Illusion

    Directory of Open Access Journals (Sweden)

    F. FORTE

    2013-10-01

    Full Text Available 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.

  8. Fiscal Consolidation Start and its Determinants Analysis Within European Member Countries

    Directory of Open Access Journals (Sweden)

    Lucia Mihóková

    2017-09-01

    Full Text Available Purpose: The purpose of the research from the theoretical point of view is to define the "start of fiscal consolidation" and to clarify the effects of selected determinants on its initiation. The purpose of the paper, in an empirical context, is to empirically assess the impact of selected determinants on the start of consolidation in the EU member states in 1995-2015 using quantitative economics. The paper was developed within the project VEGA 1/0967/15. Methodology: The empirical assessment of the research objective is divided into four phases: (1 creation of research review using EBHC methodology, (2 identification of “start” of fiscal consolidation within selected period, (3 panel econometric analysis: model specification, quantification of model’s parameters and model verification and (4 research assessment and discussion. Within the analysis, the traditional, specific and general methods were used (systemic review according to EBHC methodology, content analysis, panel regression analysis, synthesis. Approach: Approach identifies “start” of consolidation episodes using selected identification rules. Using the panel regression analysis (OLS, FEM and REM models approach the statistically significant macroeconomic, fiscal, political and other determinants and quantification of the polarity of their impact on the fiscal consolidation start were analysed. Findings: Based on the performed econometric analysis can be stated that the start of consolidation is significantly determined by initial macroeconomic and fiscal situation in the country which are captured by the size of output gap and GDP growth as well as the size of CAPB, budget expenditure and the revenue side. Political and other determinants (such as crisis can also influence the start of consolidation episodes..

  9. A endogeneidade da crise fiscal do estado

    Directory of Open Access Journals (Sweden)

    Pichai Chumvichitra

    1985-11-01

    Full Text Available In the wake of the sharp and sudden petroleum price increase in 1973, Brazil opted to pursue a high rate of economic growth as a main strategy, managing the consequent strain on the balance of payments through a combination of renewad import substitution, export subsidies, and foreign borrowing However in order to reach this objective in the minimum period, there was an increase in the participation of the government activity to influence aggregate demand, besides its monetary and fiscal activities. The intervention of the government in the process of economic adjustment has been active for several years and continuously increases its role. Therefore, there was a big increase in a function of the public, acting through a large variety of subsidized credit programs, tax incentives, tariff preferences, etc., as well as its own direct investments, progressively substituted for the market as the principal allocator of investment in the economy. The consequence of this activity weakened the overall budgetary control of the central economic authorities and did not yield the desired results after 1980.Um dos fatores principais influenciando o problema de iliquidez na atual economia brasileira é a intervenção estatal na atividade econômica. Inicialmente a intervenção do Estado pode ser vista sob dois prismas: como regulador da economia com suas atividades de política econômica, e como empresário, quer participando diretamente como produtor e agente financeiro, quer participando indiretamente como implementador de programas setoriais da atividade econômica. Na aplicação de sua estratégia de crescimento, o setor público, agindo por meio de uma grande variedade de programas de crédito subsidiado, incentivos fiscais, preferências tarifárias, etc, e com seus próprios investimentos diretos, substituiu progressiva-mente o mercado como principal distribuidor do investimento na economia. A conseqüente proliferação e crescimento da institui

  10. 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.)

  11. 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...

  12. Report on the environmental safety evaluation sub-committee meetings in fiscal 1987; 1987 nendo kankyo anzensei hyoka bukai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1988-03-01

    The environmental safety evaluation sub-committee has held two meeting in the current fiscal year as described below. The first sub-committee meeting (August 25, 1987) was held for the agenda of the summary of future test plans, the result of overseas surveys in fiscal 1986, the results of tests in fiscal 1986, and the summary of the test plan for fiscal 1987. The major agendum of the second sub-committee meeting (February 23) was the interim reports on the overseas survey results and the safety tests in fiscal 1987. NEDO intends to ensure the labor hygiene for workers in coal liquefying plants, the effect of liquefied oil on users' health, and social acceptability of liquefied oil. Therefore, a safety test for liquefied oil in the primary hydrogenation process was performed provisionally on brown coal PP in the initial stage of operation, in addition to bituminous coal liquefied oil at the existing 1-t/d PDU. The main contents of the test performed by NEDO are based on the labor safety and hygiene law and the law related to regulation on the deliberation and manufacture of chemical materials. Different tests using guinea pigs were carried out on the total fraction mixed at the 1-t/d PDU, and each fraction of light and heavy oils, where the liquefied oil was verified to have minor degree of toxicity. (NEDO)

  13. REPP: A Case Study in Federal Financing--Long Term Fiscal and Instructional Implications. A Project Report.

    Science.gov (United States)

    Kistler, Kathleen M.

    A study was conducted at the College of the Redwoods to analyze the fiscal, institutional, and instructional impact of the Redwood Employees Protection Plan (REPP) program, a federally funded retraining program for timber workers displaced by redwood park expansion. The study involved telephone interviews with 37 former and current students, 16…

  14. Intergovernmental politics of fiscal balance in a federal democracy: the experience of Brazil, 1996-2005

    OpenAIRE

    Kemahlıoğlu, Özge; Kemahlioglu, Ozge

    2015-01-01

    Irresponsible fiscal behavior by subnational units is a concern for federal or decentralized systems, especially in the developing world. States' expenditures in Brazil have been no different. Still, spending varies considerably among the Brazilian states, even after controlling for their financial resources. This article provides a political explanation for the variation in current spending, focusing on intergovernmental political relationships. It argues that credit claiming for pork distri...

  15. Development of a Foam OTEC System. Final technical report for Fiscal Year 1979

    Energy Technology Data Exchange (ETDEWEB)

    1980-01-01

    Research on Development of a Foam OTEC System, as carried out at Carnegie-Mellon University from October 1, 1978 through September 30, 1979, is described. To a brief section summarizing highlights of research results are appended 12 technical reports which detail specific sections of the program. The work described is continuing and a proposal is currently being submitted to provide support in fiscal 1980.

  16. [Tobacco consumption, mortality and fiscal policy in Mexico].

    Science.gov (United States)

    Guerrero-López, Carlos Manuel; Muños-Hernández, José Alberto; Sáenz de Miera-Juárez, Belén; Reynales-Shigematsu, Luz Myriam

    2013-01-01

    To analyze tobacco consumption in the last 12 years, its impact on chronic diseases mortality and the potential benefits of fiscal policy in Mexico. Through the analysis of national health surveys (ENSA, ENSANUT), records of mortality and economic surveys between 2000 and 2012, smoking prevalence, chronic diseases mortality and consumption were estimated. In 2012, 9.2% and 19% of Mexican youths and adults were current smokers. Between 2000 and 2012, smoking prevalence did not change. However, the average consumption among adolescents and adults declined whilst the special tobacco tax has being increased. Mortality attributable to tobacco consumption for four diseases was estimated in 60 000 in 2010. Tobacco consumption remains the leading cause of preventable death. Increasing taxes on tobacco products could deter the tobacco epidemic and consequently chronic diseases mortality in Mexico.

  17. Current account imbalances in the euro area

    Directory of Open Access Journals (Sweden)

    Klára Plecitá

    2013-01-01

    Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

  18. AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    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.

  19. Fiscal policy in the European Union – present and perspectives

    Directory of Open Access Journals (Sweden)

    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.

  20. 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.

  1. 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 ...

  2. 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...

  3. 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...

  4. 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.

  5. 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.

  6. 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 ...

  7. 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

  8. 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...

  9. 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...

  10. Ecological Monitoring and Compliance Program Fiscal/Calendar Year 2004 Report

    Energy Technology Data Exchange (ETDEWEB)

    Bechtel Nevada

    2005-03-01

    The Ecological Monitoring and Compliance program, funded through the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office, monitors the ecosystem of the Nevada Test Site and ensures compliance with laws and regulations pertaining to Nevada Test Site biota. This report summarizes the program's activities conducted by Bechtel Nevada during the Fiscal Year 2004 and the additional months of October, November, and December 2004, reflecting a change in the monitoring period to a calendar year rather than a fiscal year as reported in the past. This change in the monitoring period was made to better accommodate information required for the Nevada Test Site Environmental Report, which reports on a calendar year rather than a fiscal year. Program activities included: (1) biological surveys at proposed construction sites, (2) desert tortoise compliance, (3) ecosystem mapping and data management, (4) sensitive species and unique habitat monitoring, (5) habitat restoration monitoring, and (6) biological monitoring at the Hazardous Materials Spill Center.

  11. Towards establishing a scale for assessing the attractiveness of petroleum fiscal regimes – Evidence from Malaysia

    International Nuclear Information System (INIS)

    Abdul Manaf, Nor Aziah; Mas'ud, Abdulsalam; Ishak, Zuaini; Saad, Natrah; Russell, Alex

    2016-01-01

    This paper identifies a gap in the current literature relating to the attractiveness of petroleum fiscal regimes and suggests that establishing a measurement scale based on relevant factors drawn from the extant literature and on the perceptions of experts would complement the economic models currently in use and could become an industry standard. It will undoubtedly influence the petroleum fiscal policies and practices of petroleum producing countries. The methodology used involved a review of literature to identify factors that enhance the attractiveness of petroleum fiscal regimes; deploying experts to validate the appropriateness of the identified factors; conducting exploratory factor analysis and evaluating the internal consistency reliability of the construct's dimensions; performing confirmatory analysis for convergence and discriminant validity of the dimensions; and computing model fit indices to evaluate the goodness of fit of the four-factor correlated attractiveness petroleum fiscal regime scale. The results obtained suggest that a credible and manageable scale for assessing the attractiveness of petroleum fiscal regimes can be readily constructed. This research has taken the first important pioneering step in the construction of a globally applicable scale, the mechanics of which will require extension of our research, and consequently makes a significant contribution to policymaking and literature. - Highlights: • Existing literature lacks a broad scale for assessing the attractiveness of petroleum fiscal regimes. • A scale incorporating 14 items was constructed and evaluated by experts in Malaysia. • It was then validated through exploratory and confirmatory analyses as well as model-fit indices. • A credible and comprehensive scale is now established for use by policymakers and researchers.

  12. Mental health and substance use disorder spending in the Department of Veterans Affairs, fiscal years 2000-2007.

    Science.gov (United States)

    Wagner, Todd H; Sinnott, Patricia; Siroka, Andrew M

    2011-04-01

    This study analyzed spending for treatment of mental health and substance use disorders in the Department of Veterans Affairs (VA) in fiscal years (FYs) 2000 through 2007. VA spending as reported in the VA Decision Support System was linked to patient utilization data as reported in the Patient Treatment Files, the National Patient Care Database, and the VA Fee Basis files. All care and costs from FY 2000 to FY 2007 were analyzed. Over the study period the number of veterans treated at the VA increased from 3.7 million to over 5.1 million (an average increase of 4.9% per year), and costs increased .7% per person per year. For mental health and substance use disorder treatment, the volume of inpatient care decreased markedly, residential care increased, and spending decreased on average 2% per year (from $668 in FY 2000 to $578 per person in FY 2007). FY 2007 saw large increases in mental health spending, bucking the trend from FY 2000 through FY 2006. VA's continued emphasis on outpatient and residential care was evident through 2007. This trend in spending might be unimpressive if VA were enrolling healthier Veterans, but the opposite seems to be true: over this time period the prevalence of most chronic conditions, including depression and posttraumatic stress disorder, increased. VA spending on mental health care grew rapidly in 2007, and given current military activities, this trend is likely to increase.

  13. La dinámica de la sustentabilidad fiscal en los municipios urbanos de la Provincia de Mendoza

    Directory of Open Access Journals (Sweden)

    Raúl Molina

    2016-11-01

    Full Text Available La finalidad del trabajo es revisar el comportamiento fiscal comparado de los departamentos urbanos que forman parte del “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz y Las Heras, así como analizar distintos indicadores de sustentabilidad fiscal y su aplicación a la situación actual y futura de los mismos. A partir del análisis de la deuda pública consolidada y su relación con los resultados financieros de los respectivos municipios, se analizan las perspectivas de solvencia de cada uno de ellos, para determinar, en su caso, los esfuerzos fiscales necesarios para retomar la senda de la sustentabilidad. Sin duda, la efectividad de la política presupuestaria y tributaria, y el nivel del gasto público, repercuten claramente en los resultados de la gestión, pero hay también otros aspectos, como la selección de formas alternativas para financiar el gasto público y el manejo del endeudamiento, que impactan en los resultados financieros de los municipios. Clasificación JEL: H7.Palabras clave: Finanzas Públicas Intergubernamentales; Estados sub-nacionales; Solvencia fiscal; Sustentabilidad; Déficits. The dynamics of fiscal sustainability in the urban municipalities of the Province of MendozaAbstractThe purpose of this paper is to review the fiscal performance compared to urban municipalities of “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz and Las Heras and to analyze different indicators of fiscal sustainability and its application to the current and future situation of them. From the analysis of the consolidated public debt and its relationship to the financial performance of the respective municipalities, the prospects solvency of each of them are analyzed to determine the necessary fiscal efforts to resume the path of sustainability. Certainly the effectiveness of budgetaryl and tax policy, and the level of public spending clearly affect the results of management, but there are also other aspects such as the selection

  14. Tax on Incomes Obtained from Romania by Non-resident Taxpayers – Computation Methodology and the Fiscal Impact upon the Corporate Tax

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

    Full Text Available Withholding tax for non-resident taxpayers is a tax due to the Romanian state budget by taxpayers, the expense for the amount related to this tax playing a fiscal impact upon the fiscal result and, therefore, upon the corporate tax due within a fiscal period of time. Most of the times, in practice, a series of questions arise, such as: which is the entity having the obligation to compute and pay the tax, respectively the income payer or the one collecting it; is the transaction taxable from the point of view of the tax on non-resident taxpayers’ income, function of the nature and object of the transaction; which is the tax rate owed, in case the operation has a taxable feature; which is the fiscal treatment applicable in case of expenses incurred in the accounting records, with the amount of the tax owed on non-resident taxpayers income. Due to this reason, in practice there are several approaches which could generate fiscal risks, related to the fiscal treatment applicable in case of different types pf transactions concluded with non-resident tax payers, depending on the nature and scope of the respective transaction.

  15. 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.

  16. 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.)

  17. 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.

  18. THE IMPACT OF FISCALITY ON THE BEHAVIOUR OF TAXPAYER. ANALYSIS ON THE EXAMPLE OF ROMANIA

    Directory of Open Access Journals (Sweden)

    TUDOSE MIHAELA BRÎNDUȘA

    2015-07-01

    Full Text Available The structure and functioning of the tax system bears the imprint of fiscal policy promoted by the state in a certain period of time. The tax systems of the world countries can be classified into two patterns: antagonist and synergistic. The aim of the paper was to examine the behavioural coordinates of tax subjects in Romania having as a starting point the tensions between taxpayers on the one hand, and the tax system, on the other hand. The study reveals that while in Romania the tax elements pressed and are pressing overwhelmingly on taxpayers, their behaviour was shaped and folded on a negative pattern. This type of behaviour associated with the conduct of tax authority set on the distrust and anti-tax fraud virulent strategies generated a fiscal climate strained, antagonist.

  19. 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)

  20. 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)

  1. 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)

  2. FISCAL AUSTERITY POLICY IMPACT ON WELFARE

    Directory of Open Access Journals (Sweden)

    Romina Pržiklas Družeta

    2017-04-01

    Full Text Available The ongoing global financial and economic crisis has caused a dramatic fall in growth, increased deficit, higher unemployment rates and strong price fluctuations. To achieve a balanced budget and reduce the national debt, the most of the national government have sacrificed the employment - one of the main indicators that reflect societies’ well-being and implemented fiscal austerity policy. The aim of this paper is to contribute to the literature on this topic and assess the short analysis of fiscal consolidation. Despite the ongoing debate and numerous studies no consensus about whether and when austerity is likely to be beneficial has been achieved. Further, there are still open issues to understand the impact of austerity on poverty and welfare because of the difficulty of defining poverty and welfare also. The main conclusion is that the emphasis should be placed on correctly defining austerity methodology in a broader economic and social context.

  3. Fiscal Policy and Economic Growth in Nigeria

    Directory of Open Access Journals (Sweden)

    Sylvia Uchenna Agu

    2015-11-01

    Full Text Available This article aims at determining the impact of various components of fiscal policy on the Nigerian economy. We simply used descriptive statistics to show contribution of government fiscal policy to economic growth, and to ascertain and explain growth rates, and an ordinary least square (OLS in a multiple form to ascertain the relationship between economic growth and government expenditure components after ensuring data stationarity. Findings revealed that total government expenditures have tended to increase with government revenue, with expenditures peaking faster than revenue. Investment expenditures were much lower than recurrent expenditures evidencing the poor growth in the country’s economy. Hence, there is some evidence of positive correlation between government expenditure on economic services and economic growth. Therefore, in public spending, it is important to note that the effectiveness of the private sector depends on the stability and predictability of the public incentive framework, which promotes or crowds out private investment.

  4. 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.

  5. 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

  6. Responses to Fiscal Stress: A Comparative Analysis

    Science.gov (United States)

    2013-12-01

    of “a significant decline in market share by the middle of the 20th century as travelers and shippers turned increasingly to airlines, trucks, and...1995). Intercity passenger rail: Financial and operating conditions threaten Amtrak’s long-term viability (GAO-95-71). Washington, DC: U.S...I. (1980). Retrenchment and flexibility in public organizations. Fiscal Stress and Public Policy, 159–178. Scheinberg, P. F. (1998). Intercity

  7. The fiscal impacts of college attainment

    OpenAIRE

    Philip A. Trostel

    2007-01-01

    This study quantifies one important part of the economic return to public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates generally pay much more in taxes than those not going to college. Government expenditures are also generally much less for college graduates than for those without a college education. Indeed, over an average lifetime, total government spending per college degree is negative. That is, direct savings...

  8. Rentabilidad financiero fiscal de los SIALP

    OpenAIRE

    Blanco Muñoz, María Dolores

    2016-01-01

    Este trabajo analiza desde el punto de vista de la rentabilidad financiero fiscal uno de los productos que incluye el Plan de Ahorro 5, en concreto los SIALP. Se trata de un nuevo seguro de vida, que se realiza entre el contribuyente y la entidad financiera o aseguradora, y está dirigido principalmente a pequeños inversores. Universidad de Sevilla. Grado en Finanzas y Contabilidad

  9. Current status of and problems in ice heat storage systems contribution to improving load rate. Contracts on Eco-Ice reached 240 cases by October 1997, an increase of 1.5 times over the same period of the previous year (Chubu Electric Power Co. Inc.); Fukaritsu kaizen ni kokensuru kori chikunetsu system no genjo to kadai. 1997 nendo 10 gatsu made no ekoaisu seiyaku wa 240 ken de tai zennen dokihi 1.5bai (Chubu Denryoku)

    Energy Technology Data Exchange (ETDEWEB)

    Urata, M. [Chubu Electric Power Co. Inc., Nagoya (Japan)

    1998-02-01

    This paper introduces activities performed by Chubu Electric Power Co., Inc. on ice heat storage air conditioning systems. Chubu Electric Power has worked with concerted efforts particularly on proliferation of an ice heat storage type air conditioning system, called `Eco-Ice`. A `heat storage air conditioner group` has been established in the sales department of the head office, and `market development groups` in branch offices to advance the recommendation activities. The Eco-Ice has been publicized on TV commercials, and the `97 Electric Power Heat Storage Air Conditioning Fair was held. Individual discrete type models were added to the product line-up in fiscal 1995. In addition, because of the system economy having been improved as a result of the improvements in the governmental subsidy system, power charge system, and support system, the number of Eco-Ice contracts is increasing rapidly. Two-hundred and forty Eco-Ice systems were contracted from April to October 1997, which means that peak shift capacity reached 7887 kW. Compared with the same period of fiscal 1996, the number of contract increased by 74 cases or 45% , and the peak shift capacity increased by 3148 kW or 66%. 4 figs.

  10. 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.

  11. 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.

  12. Annual report of reactor management section for fiscal year 1975 - 1976

    International Nuclear Information System (INIS)

    Major activities and events concerning YAYOI (a fast neutron source reactor at the Nuclear Engineering Research Laboratory of the University of Tokyo) during fiscal 1975 and 1976 are summarized. In this period, the reactivity-pulse-operation of the reactor was approved and started. This report presents all efforts for obtaining the license and preliminary performance tests. Major events during this period are weekly recorded and tabulated in a list. Major items included in this report are; details of major events, list of documentation prepared for licensing, revision of safety prescription, submission of preliminary inspections, the history of the reactor operation, and the detail of the expences. (Aoki, K.)

  13. FISCAL POLICY OF THE REPUBLIC OF MOLDOVA: ACHIEVEMENTS OF THE FISCAL CONTROL AND ENTITY BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Olimpiu GHERMAN

    2015-12-01

    Full Text Available It is an actual theme, determined by achievements of tax control in Moldova and its impact on the behaviour of the entity as important elements of fiscal policy. There are examined different methods for differentiating the problem, supplemented by deduction, induction, synthesis, analysis of defining phenomena of fiscal policy and its elements. The methodology used in this study is based on assessments of the theory, studies and interpretations of specialized literature and analyzes the practical activities specific for taxation at national, European and international levels, depending on which some opinions, conclusions and proposals were founded and formulated, to minimize the impact of tax evasion and fraud.

  14. Savannah River Site`s Site Specific Plan. Environmental restoration and waste management, fiscal year 1992

    Energy Technology Data Exchange (ETDEWEB)

    1991-08-01

    This Site Specific Plan (SSP) has been prepared by the Savannah River Site (SRS) in order to show the Environmental Restoration and Waste Management activities that were identified during the preparation of the Department of Energy-Headquarters (DOE-HQ) Environmental Restoration and Waste Management Five-Year Plan (FYP) for FY 1992--1996. The SSP has been prepared in accordance with guidance received from DOE-HQ. DOE-SR is accountable to DOE-HQ for the implementation of this plan. The purpose of the SSP is to develop a baseline for policy, budget, and schedules for the DOE Environmental Restoration and Waste Management activities. The plan explains accomplishments since the Fiscal Year (FY) 1990 plan, demonstrates how present and future activities are prioritized, identifies currently funded activities and activities that are planned to be funded in the upcoming fiscal year, and describes future activities that SRS is considering.

  15. [Connections between fiscal federalism and the funding of the Brazilian health care policy].

    Science.gov (United States)

    de Lima, Luciana Dias

    2007-01-01

    In the Brazilian society's context of meager financial resources for health care, associated with structural features of fiscal federalism and with the current model of funding transfers for the Unified Health System's (SUS), important inequities directly impact political negotiations and the deployment of federal financing alternatives which are not directly linked to the supply and production of health care activities and services by states and municipalities. We observed that health policies, since the second half of the nineties, have developed their own mechanisms that, in the above mentioned context, tend to accommodate different interests and federative conflicts generated by structural factors and by institutional rules. However, the absence of an integrated planning program between the criteria to establish resource redistribution for financing the Unified Health System and the Brazilian Federation's fiscal sharing system, end up reinforcing certain asymmetric patterns and generating new imbalances, making the compensation of inequities difficult in public health spending at the sub-national domain.

  16. Office of Inspector General fiscal year 1996 annual work plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-01

    This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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...

  2. 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...

  3. 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

  4. 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...

  5. 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...

  6. 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 ...

  7. 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

  8. 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...

  9. 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...

  10. 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

  11. 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

  12. 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…

  13. 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.

  14. 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

  15. 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

  16. 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…

  17. 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…

  18. 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

  19. 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.

  20. 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

  1. 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.

  2. Radioactive waste control at the reprocessing facility in fiscal 1980

    International Nuclear Information System (INIS)

    1982-01-01

    At the fuel reprocessing facility of the Power Reactor and Nuclear Fuel Development Corporation (PNC), the release of radioactive gaseous and liquid wastes are controlled so as not to exceed the specific levels. Concentrated low and high level liquid wastes, sludge, etc. are contained in storage tanks. Low and high level solid wastes are stored in appropriate containers. In fiscal 1980 (April to March), the release of gaseous and liquid wastes was below the specific levels (as in the previous years). Based on the report made by PNC in accordance with the law concerning the regulation of reactors, etc., the following data are presented in tables: the released quantity of radioactive gaseous and liquid wastes in fiscal 1980, the cumulative stored quantity of radioactive liquid wastes up to fiscal 1980; the cumulative stored quantity of radioactive solid wastes up to fiscal 1980 and the quantity of the same stored in fiscal 1980. (J.P.N.)

  3. Fiscal Revenues in the European Union. A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    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.

  4. 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.

  5. TAX COMPONENT OF FISCAL POLICY OF INCREASE COMPETITIVENESS OF NATIONAL ECONOMICS

    Directory of Open Access Journals (Sweden)

    A. Danilov

    2013-08-01

    Full Text Available The article is devoted to the problems of using fiscal levers to regulate the national economy competitiveness. What kind of tax levers should be used in order to increase the competitiveness of the national economy is justified. Taxes are the main source of fiscal revenue of the country, which depends on the inherent principles of optimizing the tax system, determined Ukraine's withdrawal from the crisis and raising the country's competitiveness. It is proposed differentiation in income tax rates, depending on whether the company is engaged in innovation and investment activity or not. Changing the rate of value added tax in a downward will reduce the revenue of the country. For enterprises that are not exporting products to decrease the amount of working capital for a certain period Fiscal policy that promotes the removal of the country's financial and economic crisis and the increasing competitiveness of the state, should be challenging. In order to implement incentive effects of taxes set forth in the tax code, we propose a linear programming model of the budget (revenue and expenditure . Building the economic and mathematical optimization model with possible actions challenging the tax factors of individual taxes and the possibilities of using the proceeds of certain taxes on certain items of expenditure budget.

  6. Annual report of Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo, fiscal year 1996

    International Nuclear Information System (INIS)

    1997-08-01

    This report summarizes research and educational activities, operation status of the research facilities of the Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo on fiscal year 1996. This facility has four major research facilities such as fast neutron source reactor 'Yayoi', electron Linac, fundamental experiment facility for nuclear fusion reactor blanket design and high fluence irradiation facility(HIT). Education and research activities are conducted in a wide fields of nuclear engineering using these facilities. The former two facilities are available for various studies by universities all over Japan, facility for nuclear fusion reactor blanket design is utilized for research within the Faculty of Engineering and HIT is used for the research within the University of Tokyo. The facility established a plan to reorganized into a nation wide research collaboration center in fiscal year 1995 and after further discussion of a future program it is decided to hold 'Nuclear energy symposium' periodically after fiscal year 1997 as a part of the activity for appealing the research results to the public. (G.K.)

  7. 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...

  8. 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…

  9. Abstracts of Phase 1 awards, [fiscal year] 1987

    International Nuclear Information System (INIS)

    1987-01-01

    Contained in this booklet are abstracts of the Phase I awards made in Fiscal Year 1987 under the Small Business Innovation Research (SBIR) program in the Department of Energy (DOE). The program is designed for implementation in a three-phase process, with Phase I determining the scientific or technical merit and feasibility of ideas proposed for investigation. The period of performance in this initial phase is relatively brief, typically about 6 months, and the awards are limited to $50,000. Phase II is the principal research or research and development effort, and the awards are as high as $500,000 for work to be performed in periods of up to 2 years. Phase III is the commercial application. The 111 Phase I projects described were selected in a highly competitive process from a total of 942 proposals received in response to the 1987 Solicitation. They cover the fields of chemistry, materials, control systems, plant natural products, instrumentation, nuclear medicine, health and environmental effects, high energy physics, particle accelerators, nuclear physics, plasma diagnostics and confinement, fusion energy systems, robotics and remote systems, nuclear reactors, space nuclear power, fuel cycle, decontamination/decommissioning, commputers in nuclear plants, coal, enhanced oil recovery/tar sands, fossil energy, photovoltaics, solar thermal, ceramics for heat engines, and industrial separation, conversion and recovery processes

  10. 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.

  11. 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.

  12. Transmutation Fuel Fabrication-Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    Fielding, Randall Sidney [Idaho National Lab. (INL), Idaho Falls, ID (United States); Grover, Blair Kenneth [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2016-12-01

    ABSTRACT Nearly all of the metallic fuel that has been irradiated and characterized by the Advanced Fuel Campaign, and its earlier predecessors, has been arc cast. Arc casting is a very flexible method of casting lab scale quantities of materials. Although the method offers flexibility, it is an operator dependent process. Small changes in parameter space or alloy composition may affect how the material is cast. This report provides a historical insight in how the casting process has been modified over the history of the advanced fuels campaign as well as the physical parameters of the fuels cast in fiscal year 2016.

  13. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.

  14. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  15. Fiscal policy and the global financial crisis

    DEFF Research Database (Denmark)

    Andersen, Torben M.

     The financial crisis raises demands for fiscal policy interventions. While a fall in aggregate demand is an important consequence of the crisis, it also reflects more underlying structural problems and changes. Hence, appropriate policy designs have to take account of the nature of the crisis......-run objectives are discussed. Past experience shows that deep recessions become persistent due to marginalization of unemployed, and therefore labour market policies have to be considered as an integral part of policy packages. Finally the question of international policy coordination is addressed....

  16. Clinical survey of blood dyscrasias among Hiroshima A-bomb survivors by the periodical health examination, 2

    International Nuclear Information System (INIS)

    Taketomi, Yoshinori; Kamada, Nanao; Takahashi, Hiroshi; Ohkita, Takeshi; Ito, Chikako.

    1976-01-01

    An actual condition of anemia in A-bomb survivors was discussed from the periodical health examination of the fiscal years 1972 and 1973. Under 11.5 g/dl of hemoglobin was determined as anemia. An actual number of cases with anemia in both fiscal years was nearly the same, but ratio of anemia to the total number of recipient of periodical health examination increased 1.9% in the fiscal year 1973. 35.3% of the subjects with anemia in both fiscal years was the same persons. In the following examination of 478 subjects with under 10.0 g/dl of hemoglobin, in the fiscal year 1972, 96 subjects (20.1%) still showed under 10.0 g/dl of hemoglobin in the fiscal year 1975. Characteristics of anemia were that hypochromic anemia was comparatively frequent in the young, and normochromic anemia was frequent in the aged. In the former, marked decrease of value of iron in serum was recognized, and in the latter, fall of hematopoiesis by old age and secondary anemia were recognized. Marked relationship between exposure distance and anemia in each group was not recognized. 17.9% of cases with moderate anemia showed positive in stool guaiac test and 8.9% and past history of duodenal or peptic ulcer. (Kanao, N.)

  17. Collection of measurement data in 2014 fiscal year at the Horonobe Underground Research Laboratory Project

    International Nuclear Information System (INIS)

    Sakurai, Akitaka; Aoyagi, Kazuhei

    2016-07-01

    The Horonobe Underground Research Laboratory (URL) Project has being pursued by Japan Atomic Energy Agency (JAEA) to enhance the reliability of relevant disposal technologies through investigations of the deep geological environment within the host sedimentary formations at Horonobe, northern Hokkaido. The URL project consists of two major research areas, 'Geoscientific Research' and 'R and D on Geological Disposal Technologies', and proceeds in three overlapping phases, 'Phase I: Surface-based investigations', 'Phase II: Investigations during tunnel excavation' and 'Phase III: Investigations in the underground facilities', over a period of around 20 years. The Phase I geoscientific research was carried out from March 2001 to March 2006 in parallel with design and execution scheme on URL facilities. In addition, identifying key issues that need to be addressed in the Phase II/III investigations were planned. At the beginning of the Phase II investigations, investigation reports related to measurement plan and observational construction program on shaft and drift excavation were published. The observational construction program summarizes the followings from the results of the Phase I investigations: measurements for safety and reasonable constructions, enhancement of shaft design and construction technologies and evaluation of appropriateness for the deep geological environment model estimated before shaft excavation. Currently, Phase III investigation related to geological disposal in underground facilities has been conducting. Also, measurement for consideration of long-term stability of the tunnel has been continued. This report summarizes the measurements data acquired at the West Shaft in 2014 fiscal year for the purpose of the basic data for carrying out the Observational Construction Program. A DVD-ROM is attached as an appendix. (J.P.N.)

  18. NIH and NCI grant-related changes during fiscal years 2014 and 2015

    Science.gov (United States)

    Wong, Rosemary S. L.

    2015-03-01

    The 2014 fiscal year (FY) continued to be a challenging one for all federal agencies despite the many Congressional strategies proposed to address the U.S. budget deficit. The Bipartisan Budget Act of 2013 passed by the House and Senate in December 2013 approved a two-year spending bill which cancelled the FY2014 and FY2015 required sequestration cuts (i.e., 4-5% National Institute of Health (NIH)/National Cancer Institute (NCI) budget reduction initiated on March 1, 2013), but extended the sequestration period through FY2023. This bill passage helped minimize any further budget reductions and resulted in a final FY2014 NIH budget of 29.9 billion and a NCI budget of 4.9 billion. Both NIH and NCI worked hard to maintain awarding the same number of NIH/NCI investigator-initiated R01 and exploratory R21 grants funded in FY2014 and similar to the level seen in FY2013 and previous years (see Tables 1 and 2). Since Congress only recently passed the 2015 spending bill in December 16, 2014, the final NIH and NCI budget appropriations for FY2015 remains unknown at this time and most likely will be similar to the FY2014 budget level. The NCI overall success and funding rates for unsolicited investigator-initiated R01 applications remained at 15%, while the success rate for exploratory R21 applications was 12% in FY2014 with similar rates seen in FY2013 (see Tables 1 and 2). The success rate for biomedical research applications in the Photodynamic Therapy and laser research field will be provided for the past few years. NIH provides numerous resources to help inform the extramural biomedical research community of new and current grant applicants about new grant policy changes and the grant submission and review processes.

  19. Environmental radioactivity survey in Fukuoka prefecture. Fiscal year 1963-1990

    International Nuclear Information System (INIS)

    Narazaki, Yukinori; Nakayama, Kazushige; Karube, Yoshiharu.

    1995-01-01

    This report summarizes the analytical results of deposition, soil and total diet in regard to 90 Sr and 137 Cs concentrations in the area of Fukuoka prefecture during the period of fiscal year 1963-1990 as well as measurements of the γ-ray dose rate in the same area during the period of fiscal year 1970-1990. The annual fallout peaked value in fiscal year 1963 and then decreased on an exponential curve until fiscal year 1985, reflecting the effect of Chinese nuclear tests. 137 Cs fallout at a level of 34.4 MBq/km 2 was detected upon the accident at the Chernobyl nuclear power plant in 1986. However, it began to decrease in the following year and had shown a lower annual level since fiscal year 1989 than those which were detected before the accident. The results of soil analysis showed a sign of accumulation of both 90 Sr and 137 Cs, indicating a long-term effect. The radioactivity of the two nuclides in total diet showed a sloping down curve similar to that of the deposition. The γ-ray dose rate was in the range 51.3-101 nGy/h, averaging 70.7±5.24 nGy/h. The dose equivalent due to external exposure to 137 Cs in the soil was estimated to be 14.5 μSv/year on average and that due to internal exposure to 90 Sr and 137 Cs was 4.7 μSv/year on average. It was found that the 90 Sr and 137 Cs concentration levels in the fallout in Fukuoka prefecture were lower than that of the national average and the mean dose equivalent due to both internal and external exposure to the two nuclides was estimated to be 18.0 μSv/year. This value is within the error limit of 0.495±0.0367 mSv/year, which represents an annual dose equivalent due to the γ-ray dose rate, and is less than 1% of the dose of 2.4 mSv/year, which represents the mean dose due to the total natural radiation in the world. (J.P.N.)

  20. Mizunami Underground Research Project. Annual report in the 2003 fiscal year

    International Nuclear Information System (INIS)

    Nakama, Shigeo; Takeuchi, Shinji; Amano, Kenji

    2004-12-01

    The current geoscientific research of the Mizunami Underground Research Laboratory (MIU) Project have been carried out since the 1996 fiscal year at the Shobasama Site in Akeyo-cho, Mizunami City, Gifu Prefecture. The main goals of MIU Project are to establish appropriate methodologies for reliably investigation and assessing a deep subsurface, and to develop a range of engineering techniques for deep underground application in granite. The surface-based investigations at city-owned land (MIU Construction Site) have started since the 2001 fiscal year. In 2003 fiscal year, deep borehole investigations were continued in the MIU Construction Site. To understand the state of the deep geological environment before shaft sinking based on these investigations and research, a geological environmental model in/around the MIU Construction Site was constructed. In addition to there groundwater monitoring was carried out using shallow boreholes. As a research on the engineering technology, the review of the design and construction plan of the shafts and galleries and the outbreak event measures and security measures were provided. In Shobasama site, the analysis of an uncertain factor was executed based on the results of the underground water flow analysis. The hydraulic pressure monitoring and surface hydraulic observation were continued. (author)

  1. 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.

  2. Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

    Directory of Open Access Journals (Sweden)

    Konečný Vladimír

    2016-03-01

    Full Text Available The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

  3. Fiscal reform of fuel regulation in Brazil: recent developments and environmental implications

    Energy Technology Data Exchange (ETDEWEB)

    Hinostroza, Miriam; Sauer, Ildo Luis; Guerra, Sinclair M.-G.

    2005-11-15

    Internationally the fossil fuel-based energy sector now faces increasing uncertainties due to changes in its fiscal regulation, prompted by pressure for environmental regulation. These changes typically eliminate some taxes at the beginning of the oil production chain, but compensate for these by increasing taxation on consumption. In Brazil, fiscal reform proposals focus not on environmental arguments but on the elimination of excess levies and red tape and on increasing equity across income classes. However, liberalization process of oil and gas industries in Brazil has led to modifications in fuels taxation. This article discusses current Brazilian fiscal policy as related to fossil fuels, explaining the nature of recently introduced contribution for economic regulation (Contribuicao de Intervencao ao Dominio Economico, CIDE) and the impacts on price formation. It also shows how those modifications tend to include external costs from activities in the fuel sector; through revenues from a levy earmarked for two purposes: i) funding investments in projects deemed to be environmentally beneficial, and, ii) improvements in road infrastructure aimed at reducing emissions from transportation. Some ideas on how to improve use of the levy to perk up fuel alcohol competitiveness are also discussed. (Author)

  4. 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...

  5. Survey report in fiscal 1999 on investigations for the current status in energy and environmental problems in Japan and the U.S.A., and investigations on technological development related to energies; 1999 nendo Nichibei ni okeru energy kankyo mondai no genjo chosa oyobi energy ni kakawaru gijutsu kaihatsu chosa hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This paper reports the surveys in fiscal 1999 on energy and developmental problems in Japan and the U.S.A. New and complex environmental problems are rising to the surface, such as global warming, ozone layer destruction, and chemical harms. It is necessary to deepen quickly scientific understanding of the problems, and identify accurately their impacts on human bodies and ecological systems. Within the limitation of the scientific understanding, political decisions on economy and environmental risks are also important and difficult questions, with the environmental hormones being the typical examples. Establishing chemical substance verification systems is important, whereas joint researches by Japan and the U.S.A. are desired. Policy decisions on handling the researches must also be made jointly, and acceptance by citizens must be asked for at international workshops. While energies are the base of economic activities, and the sustained development thereof is indispensable, how to take balance with health and environment in the global scale is a large assignment. Joint Japan-U.S. discussions are required on technological innovation, such as for regenerative energies, energy conservation, safety of and wastes from nuclear reactors, clean use of fossil fuels, and fuel cells. International cooperation, including that from developing countries, is also important. (NEDO)

  6. Protecting resources for primary health care under fiscal federalism: options for resource allocation.

    Science.gov (United States)

    Okorafor, Okore A; Thomas, Stephen

    2007-11-01

    The introduction of fiscal federalism or decentralization of functions to lower levels of government is a reform not done primarily with health sector concerns. A major concern for the health sector is that devolution of expenditure responsibilities to sub-national levels of government can adversely affect the equitable distribution of financial resources across local jurisdictions. Since the adoption of fiscal federalism in South Africa, progress towards achieving a more equitable distribution of public sector health resources (financial) has slowed down considerably. This study attempts to identify appropriate resource allocation mechanisms under the current South African fiscal federal system that could be employed to promote equity in primary health care (PHC) allocations across provinces and districts. The study uses data from interviews with government officials involved in the budgeting and resource allocation process for PHC, literature on fiscal federalism and literature on international experience to inform analysis and recommendations. The results from the study identify historical incremental budgeting, weak managerial capacity at lower levels of government, poor accounting of PHC expenditure, and lack of protection for PHC funds as constraints to the realization of a more equitable distribution of PHC allocations. Based on interview data, no one resource allocation mechanism received unanimous support from stakeholders. However, the study highlights the particularly high level of autonomy enjoyed by provincial governments with regards to decision making for allocations to health and PHC services as the major constraint to achieving a more equitable distribution of PHC resources. The national government needs to have more involvement in decision making for resource allocation to PHC services if significant progress towards equity is to be achieved.

  7. Economic impact study of the Uranium Mill Tailings Remedial Action Project in Colorado: Colorado state fiscal year 1994

    International Nuclear Information System (INIS)

    1994-11-01

    The Colorado economic impact study summarizes employment and economic benefits to the state from activities associated with the Uranium Mill Tailings Remedial Action (UMTRA) Project during Colorado state fiscal year 1994. To capture employment information, a questionnaire was distributed to subcontractor employees at the active UMTRA Project sites of Grand Junction, Naturita, Gunnison, and Rifle, Colorado. Economic data were requested from each site prime subcontractor, as well as from the Remedial Action Contractor. The most significant benefits associated with the UMTRA Project in Colorado are summarized. This study assesses benefits associated with the Grand Junction, Gunnison, Naturita, and Rifle UMTRA Projects sites for the 1-year period under study. Work at the Naturita site was initiated in April 1994 and involved demolition of buildings at the processing site. Actual start-up of remediation of Naturita is planned to begin in the spring of 1995. Work at the Slick Rock and Maybell sites is expected to begin in 1995. The only current economic benefits associated with these sites are related to UMTRA Project support work

  8. Current awareness.

    Science.gov (United States)

    Compagno, C; Brambilla, L; Capitanio, D; Boschi, F; Ranzi, B M; Porro, D

    2001-05-01

    In order to keep subscribers up-to-date with the latest developments in their field, this current awareness service is provided by John Wiley & Sons and contains newly-published material on yeasts. Each bibliography is divided into 10 sections. 1 Books, Reviews & Symposia; 2 General; 3 Biochemistry; 4 Biotechnology; 5 Cell Biology; 6 Gene Expression; 7 Genetics; 8 Physiology; 9 Medical Mycology; 10 Recombinant DNA Technology. Within each section, articles are listed in alphabetical order with respect to author. If, in the preceding period, no publications are located relevant to any one of these headings, that section will be omitted. (4 weeks journals - search completed 7th Mar. 2001)

  9. Atomic energy policy in fiscal year 1985

    International Nuclear Information System (INIS)

    Sakurada, Michio

    1985-01-01

    The international demand and supply of petroleum advance in relaxed condition at present, but tend to get stringent in long term. Nuclear power is the most promising substitute energy for petroleum, and in Japan, 28 nuclear power plants with 20.56 million kW output are in operation, generating 20.4% of the total generated power in 1983. According to the perspective of long term power supply, the installed capacity of nuclear power plants will reach 62 million kW and 27% of the total installed capacity by 2000. It is important to positively deal with the industrialization of nuclear fuel cycle, the upgrading of nuclear power generation, the development of the reactors of new types and so on, preparing for the age that nuclear power generation will become the center of power supply. The atomic energy policy of the Ministry of International Trade and Industry in fiscal year 1985 is reflected to the budget, financial investment and funding and other measures based on the above viewpoint. The outline of the budget and financial investment and funding for fiscal year 1985 is explained. The points are the promotion of industrialization of nuclear fuel cycle, the promotion of nuclear power generation and the promotion of understanding and cooperation of nation on the location of electric power sources. (Kako, I.)

  10. ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

    Directory of Open Access Journals (Sweden)

    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

  11. Semiclassical description of resonant tunnel effect: bifurcations and periodic orbits in the resonant current; Description semiclassique de l`effet tunnel resonant: bifurcations et orbites periodiques dans le courant resonant

    Energy Technology Data Exchange (ETDEWEB)

    Rouben, D C

    1997-11-28

    A semiclassical method for resonant tunneling in a quantum well in the presence of a magnetic field tilted with regard to an electric field is developed. In particular a semiclassical formula is derived for the total current of electrons after the second barrier of the quantum well. The contribution of the stable and unstable orbits is studied. It appears that the parameters which describe the classical chaos in the quantum well have an important effect on the tunneling current. A numerical experiment is led, the contributions to the current of some particular orbits are evaluated and the results are compared with those given by the quantum theory. (A.C.) 70 refs.

  12. 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...

  13. Effectiveness of Financial and Fiscal Instruments for Promoting Sustainable Renewable Energy Technologies

    Directory of Open Access Journals (Sweden)

    Renata Dombrovski

    2015-12-01

    Full Text Available The new EU target of achieving 80-95% emission reductions by 2050 calls for novel energy policy solutions. Previous research has failed to evaluate the influence of all relevant elements of energy policy on technology-specific sustainable renewable energy diffusion. This paper adds to existing research by studying the effectiveness of financial and fiscal instruments on diffusion, additionally controlling for potential political, economic, social, and environmental drivers. These drivers are analysed for 26 EU countries over the period 1990-2011. The main results show that feed-in tariffs, quotas, and tenders effectively promote wind technologies. Other explanatory variables have technology- and model-dependent impacts.

  14. Fiscal policy and growth: new results for the Spanish regions, 1967-1995

    Directory of Open Access Journals (Sweden)

    Óscar Bajo Rubio

    2003-01-01

    Full Text Available In this paper we present a new assessment of the effects of fiscal policy on economic growth, focusing on the role of public expenditure. Starting from a theoretical model where only those public expenditure items strictly presumed to influence the production process (i.e., public capital and transfers are incorporated into the production function, we provide an empirical application for the case of the Spanish regions during the period 1967-1995. The results confirm the positive effect on growth from both public capital and transfers, being relatively more intense that of public capital for the more productive regions, and that of transfers for the less productive ones.

  15. 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.

  16. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    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

  17. 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.

  18. 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.

  19. Non-conventional rule of making a periodically varying different-pole magnetic field in low-power alternating current electrical machines with using ring coils in multiphase armature winding

    Science.gov (United States)

    Plastun, A. T.; Tikhonova, O. V.; Malygin, I. V.

    2018-02-01

    The paper presents methods of making a periodically varying different-pole magnetic field in low-power electrical machines. Authors consider classical designs of electrical machines and machines with ring windings in armature, structural features and calculated parameters of magnetic circuit for these machines.

  20. 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...

  1. Research and examinations at the Tono Mines. Fiscal year's programs (Heisei 12 fiscal year). Technical report

    International Nuclear Information System (INIS)

    2000-04-01

    This program showed details on the research and examination program of the Japan Nuclear Cycle Development Institute to be carried out at the Tono Mines in the Heisei 12 fiscal year, according to the 'Fundamental program on research and examinations at the Tono Mines' established on October, 1998. And, this program is carried out under an aim at understanding of transfer and delay performance of materials in deposit rocks with uranium and geological features such as fault, and at development of technology and apparatus for general investigation and evaluation of geological environment, as a stratum science research. Here were described on research and examination of mechanical stability on the rock board, research and examination of geological environment around a tunnel, research and examination of material transfer in the rock board, and research and examination of the Tsukiyoshi stratum abstractly before 1999 and in details at 2000 fiscal years. (G.K.)

  2. 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

  3. Major Lung Resections Using Manual Suturing Versus Staplers During Fiscal Crisis.

    Science.gov (United States)

    Potaris, Konstantinos; Kapetanakis, Emmanuil; Papamichail, Konstantinos; Midvighi, Elena; Verveniotis, Alexis; Parissis, Fotios; Apostolou, Demetrios; Tziortziotis, Vaios; Maimani, Spiridoula; Pouliara, Evangelia; Vogiatzis, Gregorios; Kakaris, Stamatis; Konstantinou, Marios

    2015-07-27

    AbstractObjective: During fiscal crisis there was a period of shortage of staplers in our hospital, which drove us to manual suturing of bronchi and pulmonary vessels during major lung resections. We present our experience during that period in comparison to a subsequent period when staplers became available again. A total of 256 lobectomies and 78 pneumonectomies were performed using manual suturing (group A), between September 2009 and September 2010, and compared regarding surgical outcome to 248 lobectomies and 60 pneumonectomies using staplers (group B), between September 2011 and September 2012. Although we did not observe statistically significant differences but only a trend towards less operative time, for both lobectomies (p=0.21) and pneumonectomies (p=0.31), we actually noted a 41 and 47 minutes saving of operative time using staplers (group B), in comparison to manual suturing (group A). We also observed a trend towards less morbidity rates in patients of group B, who underwent lobectomy (10.48%), and pneumonectomy (20%), versus patients of group A, who underwent lobectomy (15.62%), and pneumonectomy (30.76%); we did not observe any substantial differences in the other surgical outcome variables, and in patients' demographics comorbidities, and anatomic allocation of surgical procedures performed. The use of staplers offers safety with secure bronchial or vascular sealing, and saving of operative time. Their unavailability at an interval during fiscal crisis although it did not affect surgical outcome, revealed their usefulness and value.

  4. Fiscal year 1999 Battelle performance evaluation and fee agreement; TOPICAL

    International Nuclear Information System (INIS)

    DAVIS, T.L.

    1998-01-01

    Fiscal Year 1999 represents the third fill year utilizing a results-oriented, performance-based evaluation for the Contractor's operations and management of the DOE Pacific Northwest National Laboratory (here after referred to as the Laboratory). However, this is the first year that the Contractor's fee is totally performance-based utilizing the same Critical Outcomes. This document describes the critical outcomes, objectives, performance indicators, expected levels of performance, and the basis for the evaluation of the Contractor's performance for the period October 1, 1998 through September 30, 1999, as required by Clauses entitled ''Use of Objective Standards of Performance, Self Assessment and Performance Evaluation'' and ''Performance Measures Review'' of the Contract DE-ACO6-76RL01830. Furthermore, it documents the distribution of the total available performance-based fee and the methodology set for determining the amount of fee earned by the Contractor as stipulated within the causes entitled ''Estimated Cost and Annual Fee,'' ''Total Available Fee'' and ''Allowable Costs and Fee.'' In partnership with the Contractor and other key customers, the Department of Energy (DOE) Headquarters (HQ) and Richland Operations Office (RL) has defined four critical outcomes that serve as the core for the Contractor's performance-based evaluation and fee determination. The Contractor also utilizes these outcomes as a basis for overall management of the Laboratory

  5. 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...

  6. 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.)

  7. Fleet Compliance Annual Report: Model Year 2015, Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-12-01

    The U.S. Department of Energy (DOE) regulates covered state government and alternative fuel provider fleets, pursuant to the Energy Policy Act of 1992 (EPAct), as amended. This report details compliance for model year 2015, fiscal year 2016.

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

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

    2010-04-01

    Apr 1, 2010 ... Book cover Primary Healthcare Spending: Striving for Equity under Fiscal Federalism ... Primary Healthcare Spending is an important reference for ... field of health policy and health economics, agencies involved in providing ...

  9. 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.

  10. 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...

  11. Expanding Fiscal Policies for Global and National Tobacco Control ...

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

    This project aims to accelerate the adoption of effective fiscal policies for public ... control and/or innovative financing mechanisms in low- and middle-income ... from the health sciences, medicine, chemistry and engineering departments.

  12. 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.

  13. 42 CFR 60.55 - Administrative and fiscal procedures.

    Science.gov (United States)

    2010-10-01

    ... establish and maintain administrative and fiscal procedures necessary to achieve the following objectives: (a) Proper and efficient administration of the funds received from students who have HEAL loans; (b...

  14. Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

    National Research Council Canada - National Science Library

    2002-01-01

    ...) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994...

  15. Department of Defense Agency Financial Report. Fiscal Year 2007

    National Research Council Canada - National Science Library

    2007-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition...

  16. Engineering Technical Support Center Annual Report Fiscal Year 2016

    Science.gov (United States)

    This report highlights significant projects that the ETSC supported in fiscal year 2016. These projects have addressed an array of environmental scenarios, including, but not limited to remote mining contamination, expansive landfill waste, cumulative impacts from multiple contam...

  17. Fiscal Federalism, Ethnic Minorities and the National Question in ...

    African Journals Online (AJOL)

    info

    This study, using content analysis, examined the impact of fiscal federalism and the struggles ... gravitating towards the fulfilment of the prediction of the disintegration of Nigeria is yet to be .... itself a product of dialectical historical materialism.

  18. Fiscal centralisation in a federal state: the South African case

    African Journals Online (AJOL)

    chestt

    E. Calitz and Mr H. Essop are in the Department of Economics, University of Stellenbosch. E-mail: ... China, conversely, is an example of significant fiscal decentralisation and strong ...... of Finance and Tourism, delivered on 6 March 2007.

  19. The Relative Effectiveness of Monetary and Fiscal Policies in ...

    African Journals Online (AJOL)

    The Relative Effectiveness of Monetary and Fiscal Policies in Economic ... the St. Louis model of the Federal Reserve Bank of USA by Anderson and Jordan 1978. ... the extent of the quantitative impact and relative significance of the variables ...

  20. 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.