Esfera pública, reconhecimento e minorias: o diálogo Habermas-Fraser

Directory of Open Access Journals (Sweden)

Maria Eugenia

2014-07-01

Full Text Available Nancy Fraser delineou uma compreensão procedimental do reconhecimento que tem possibilidade de combater políticas estreitas de autenticidade de grupo. Jürgen Habermas enfatiza um modelo deliberativo e uma análise histórica da esfera pública, por meio de um aprendizado teórico que culminou em 1992, com Faktizität und Geltung. Pretendemos demonstrar, com base em Fraser e Habermas, que, diante de um contexto de exclusão do espaço público oficial, é necessário ampliar arenas discursivas, sob pena de reproduzirmos e mantermos as assimetrias dominantes. Fraser, em Scales of Justice, defende uma esfera pública transnacional na qual há uma rearticulação dos processos decisórios, superando as fronteiras dos estados nacionais territorialmente situados. Propugnamos analisar a evolução das concepções de esfera pública em Habermas e Fraser ao longo de suas trajetórias teóricas. Em Habermas, até 2011, havia uma ambiguidade que oscilava entre a abordagem fina de patriotismo constitucional e a concepção densa de autocompreensão europeia. Com efeito, pretendemos investigar como Habermas, em Sobre a constituição da Europa - um ensaio, Habermas soluciona tal ambiguidade em relação à compreensão de esfera pública, lecionando que os cidadãos, por meio da tecnologia digital e de padrões morais, avaliam as estruturas econômicas europeias, confrontando as instituições existentes com as exigências de uma justiça global. Sustentamos, com base em Habermas, que tais discussões devem ser efetivadas no interior de um Parlamento mundial composto de Estados e cidadãos.

40 CFR 1700.13 - Petition decisions.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Petition decisions. 1700.13 Section... VESSELS OF THE ARMED FORCES Effect on States State Petition for Review § 1700.13 Petition decisions. The Administrator and the Secretary will evaluate the petition and grant or deny the petition no later than two...

13 CFR 120.1700 - Definitions used in subpart J.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Definitions used in subpart J. 120.1700 Section 120.1700 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1700...

LA ESFERA AFECTIVA EN LA EDUCACIÓN DE LOS MENORES SIN AMPARO FAMILIAR

Directory of Open Access Journals (Sweden)

Alybé Moreno-Aurioles Matamoros

2014-09-01

Full Text Available Se abordan los principios y categorías que sustentan el tratamiento educativo en la atención a las necesidades educativas especiales originadas por el fenómeno desamparo familiar, desde la concepción de familia, teniendo en cuenta que en los centros de asistencia social donde son atendidos los menores sin amparo familiar se debe cumplir con las funciones establecidas para la familia en nuestra sociedad. Se reflejan elementos que obligatoriamente deben tenerse en cuenta para favorecer el desarrollo de la esfera afectiva como las vivencias, actividad, educación, enfatizando en las características de esta esfera, base de la personalidad, unida a la cognitiva.

De Eeuwwende 1700 (dl.3): de Kunsten

NARCIS (Netherlands)

Klukhuhn, A.; Rasch, R.A.

1991-01-01

Toekomstige geschiedschrijving zal ongetwijfeld uitwijzen dat de eeuwwende 1700 de meest onderschatte eeuwwende van de laatste vijfhonderd jaar is. Corelli dateerde zijn Opus 5 bewust op 1 januari 1700 om het belang aan te geven dat hij aan de nieuwe eeuw hechtte. Met Bach, Händel en Scarlatti lag

21 CFR 866.1700 - Culture medium for antimicrobial susceptibility tests.

Science.gov (United States)

2010-04-01

... tests. 866.1700 Section 866.1700 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES IMMUNOLOGY AND MICROBIOLOGY DEVICES Diagnostic Devices § 866.1700 Culture medium for antimicrobial susceptibility tests. (a) Identification. A culture medium for...

21 CFR 868.1700 - Nitrous oxide gas analyzer.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Nitrous oxide gas analyzer. 868.1700 Section 868...) MEDICAL DEVICES ANESTHESIOLOGY DEVICES Diagnostic Devices § 868.1700 Nitrous oxide gas analyzer. (a) Identification. A nitrous oxide gas analyzer is a device intended to measure the concentration of nitrous oxide...

European Industry, 1700 - 1870

NARCIS (Netherlands)

Broadberry, Stephen; Fremdling, Rainer; Solar, Peter M.

2008-01-01

This paper offers an overview of the development of European industry between 1700 and 1870, drawing in particular on the recent literature that has emerged following the formation of the European Historical Economics Society in 1991. The approach thus makes use of economic analysis and quantitative

European Industry, 1700-1870

NARCIS (Netherlands)

Broadberry, Stephen; Fremdling, Rainer; Solar, Peter M.

2008-01-01

This paper offers an overview of the development of European industry between 1700 and 1870, drawing in particular on the recent literature that has emerged following the formation of the European Historical Economics Society in 1991. The approach thus makes use of economic analysis and quantitative

7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

Science.gov (United States)

2010-01-01

... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program...

45 CFR 1700.3 - Membership.

Science.gov (United States)

2010-10-01

... ORGANIZATION AND FUNCTIONS § 1700.3 Membership. (a) The Commission is composed of the Librarian of Congress, the Director of the Institute of Museum and Library Services (who serves as an ex officio, nonvoting...

Spectrum of PG 1700 + 518

International Nuclear Information System (INIS)

Wampler, E.J.

1985-01-01

Observations of PG 1700 + 518 show that this bright quasar has a very rich Fe II emission spectrum. In addition, there is a broad dip in spectral intensity to the blue of Mg II lambda 2800. It is argued that this dip is due to detached Mg II lambda 2800 absorption rather than to a gap between Fe II emission lines. Fe II transitions from 8 eV levels seem to be present in the spectrum. Also present are weak multiplets with the same upper levels as the strong optical multiplets 27 and 42. These observational data support the belief that the resonance lines of Fe II are optically thick and that the 8 eV levels are populated, presumably by fluorescence. Forbidden lines are very weak or absent in PG 1700 + 518. 11 references

Inmovilización de las microalgas Scenedesmus ovalternus (Scenedesmaceae y Chlorella vulgaris (Chlorellaceae en esferas de alginato de calcio.

Directory of Open Access Journals (Sweden)

Mario Andres Forero-Cujiño

2016-05-01

Full Text Available En este trabajo se describe la técnica de inmovilización de microalgas en esferas de alginato de calcio. Se emplearon las especies Scenedesmus ovalternus y Chlorella vulgaris, se determinó la estabilidad de las esferas, la cinética de crecimiento y la concentración de las microalgas en el interior de las esferas. Chlorella vulgaris alcanzó mayores densidades poblacionales y tasas de crecimiento más altas cuando se inmovilizó en concentraciones del 10 % v/v con el alginato (1,31*106 cél/ml. Para Scenedesmus ovalternus se observó una mayor densidad poblacional y una mayor tasa de crecimiento cuando se inmovilizó en concentraciones del 20 % v/v (7,06*105 cél/ml. Estos resultados son útiles para aplicaciones prácticas de las algas encapsuladas, tales como el biomonitoreo o la biorremediación.

7 CFR 1700.57 - Distance Learning and Telemedicine Loan and Grant Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Distance Learning and Telemedicine Loan and Grant Program. 1700.57 Section 1700.57 Agriculture Regulations of the Department of Agriculture (Continued... Authorities § 1700.57 Distance Learning and Telemedicine Loan and Grant Program. (a) Administrator: The...

Esfera pública e redes socias na Internet: O que é novo no Facebook?

Directory of Open Access Journals (Sweden)

Natalia Raimondo Anselmino

2016-08-01

Full Text Available Vivemos em sociedades altamente midiatizadas e não somente atravessadas pela ação dos meios de comunicação de massa mas, também, pelas novas tensões que assume o processo de midiatização a partir do desenvolvimento das redes sociais em Internet. Ao reconhecer a natureza ambiental e construtiva dos meios de comunicação de massa é possível, também, considerar a midiatização como modalidade nuclear da construção da esfera pública. Neste contexto, este artigo pergunta sobre os modos onde o funcionamento do Facebook e os discursos aí expostos participam na configuração da esfera pública contemporânea, assim como, ademais, sobre o grau de novidade que mostra dita intervenção a respeito da exercida pelos tradicionais meios de comunicação de massa. Em função de articular as reflexões expostas com alguns dos eixos que tomou o debate teórico lançado pela análise que realizou Habermas sobre a gênese e as transformações estruturais da vida pública, este artigo enfoca nestes três seguintes aspectos: a gestão da visibilidade, da colocação pública ou publicação; o lugar que ocupa o diálogo, a deliberação e o dissenso; a condição múltipla e móvel da esfera pública atual.

Compactones, soluciones de ecuaciones no lineales con estructura tipo esferas duras

Directory of Open Access Journals (Sweden)

Máximo Agüero Granados

2001-01-01

Full Text Available Se estudian ciertas soluciones de ecuaciones no lineales que modelan procesos físicos, que tienen semejanzas con estructuras coherentes del tipo de esferas duras, modelo de partículas muy usado en varias ramas de la física. Estas soluciones compactas (gotas, kinks, etcétera. interactúan entre sí sólo a cortas distancias, porque no poseen colas infinitas como los solitones clásicos.

21 CFR 886.1700 - Pupillometer.

Science.gov (United States)

2010-04-01

... eye. (b) Classification. Class I (general controls). The AC-powered device and the manual device are... Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES OPHTHALMIC DEVICES Diagnostic Devices § 886.1700 Pupillometer. (a) Identification. A pupillometer is an AC...

12 CFR 1700.1 - Office of Federal Housing Enterprise Oversight.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Office of Federal Housing Enterprise Oversight. 1700.1 Section 1700.1 Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF... of Federal Housing Enterprise Oversight. (a) Scope and authority. The Office of Federal Housing...

21 CFR 892.1700 - Diagnostic x-ray high voltage generator.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Diagnostic x-ray high voltage generator. 892.1700... (CONTINUED) MEDICAL DEVICES RADIOLOGY DEVICES Diagnostic Devices § 892.1700 Diagnostic x-ray high voltage generator. (a) Identification. A diagnostic x-ray high voltage generator is a device that is intended to...

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. ...

Construyendo una esfera pública multiétnica El aporte de los medios latinoamericanos en Alemania

Directory of Open Access Journals (Sweden)

Patricia Carolina Saucedo Añez

2014-03-01

Full Text Available El presente trabajo analiza las condiciones de producción de los medios de comunicación realizados por y/o para inmigrantes latinoamericanos en Alemania. En este marco se condujeron entrevistas cualitativas y consultas con sus productores en diferentes ciudades alemanas (programas de radio y TV, publicaciones impresas, digitales y comunidades virtuales. Por otro lado, aquí también se critica el concepto de “me­dios étnicos” y se argumenta a favor del uso del término “medios diaspóricos”. Además, se discute su rol en la construcción de una “esfera pú­blica multiétnica” y su articulación con la esfera pública de los medios mayori­tarios en el contexto alemán.

O percurso do intelectual: da esfera pública à academia

Directory of Open Access Journals (Sweden)

Gizelle Kaminski Corso

2010-07-01

Full Text Available Neste texto abordo questões acerca da figura do intelectual e da sua trajetória da esfera pública à academia. Procuro, também, ensaiar uma imagem de sua situação hoje, como se dá sua intervenção e de que forma age e reage em comparação ao mito fundador do intelectual moderno, representado pelo autor Émile Zola. Para elaborar tal percurso, percorro conceituações de Antonio Gramsci, Stephane Mallarmé, Jean-François Lyotard, Eric Hoffer, Eduardo Portella e Alfonso Sastre.

A SEPARAÇÃO ENTRE ESFERA PÚBLICA E PRIVADA: UM CONFRONTO ENTRE JOHN LOCKE, JEAN-JACQUES ROUSSEAU E CAROLE PATEMAN

OpenAIRE

Cunha de Moura, Samantha Nagle

2014-01-01

RESUMO: O presente artigo busca problematizar a separação entre esfera pública e esfera privada, existente no modelo liberal burguês, como um substrato legitimador da imposição de papeis sociais e sexuais diferenciados para homens e mulheres. Para tanto, o trabalho confronta as ideias fundamentais do pensamento de John Locke e de Jean-Jacques Rousseau, teóricos liberais contratualistas do séc. XVII-XVIII, diante da teoria do contrato sexual da teórica feminista Carole Pateman. Palavras-cha...

Activismo y Prácticas Digitales en la Construcción de una Esfera LGTB en España

Directory of Open Access Journals (Sweden)

Begonya Enguix Grau

Full Text Available RESUMEN A partir de una interrogación antropológica sobre las “comunidades” y la construcción de una “esfera pública”, este artículo aborda las estrategias digitales que sirven para dar forma a lo que podría denominarse como la esfera LGTB española. Consideramos el activismo LGTB como el principal productor de discurso social legitimado y por ello hemos analizado las páginas web de siete colectivos LGTB y otros recursos digitales para examinar la articulación de prácticas digitales y no digitales, que se basan en un conocimiento compartido que evoca las identidades colectivas y retroalimenta el activismo. Tras combinar trabajo de campo antropológico sobre el activismo y etnografías digitales de entornos virtuales, consideramos que a pesar del uso intensivo de los recursos digitales, la esfera LGTB sigue dependiendo en gran medida de las redes sociales tradicionales. Como consecuencia, ponemos en duda la utilidad de la conceptualización de las relaciones digitales y no digitales como separadas y distintas y discutimos esa imbricación como una característica del activismo contemporáneo.

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...

Fiscal councils as a mechanism for establishing fiscal discipline

Directory of Open Access Journals (Sweden)

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

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...

JÜRGEN HABERMAS Y LA RELIGIÓN EN LA ESFERA PÚBLICA

Directory of Open Access Journals (Sweden)

Javier Aguirre

2012-01-01

Full Text Available Se examinan las dificultades que tiene la propuesta de Jürgen Habermas sobre el papel de la religión en la esfera pública, para dilucidar y analizar sus presupuestos filosóficos. Una vez presentada la propuesta habermasiana, se presentan cinco objeciones, tomando como base el debate sobre los matrimonios entre personas de mismo sexo. Luego se relacionan las objeciones con los presupuestos filosóficos de Habermas, para mostrar la necesidad de una revisión más detallada.

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...

Anthropogenic Biomes of the World, Version 2: 1700

Data.gov (United States)

National Aeronautics and Space Administration — The Anthropogenic Biomes of the World, Version 2: 1700 data set describes anthropogenic transformations within the terrestrial biosphere caused by sustained direct...

Esfera em plano inclinado: conservação da energia mecânica e força de atrito

Directory of Open Access Journals (Sweden)

Silva Wilton Pereira da

2003-01-01

Full Text Available Este artigo propõe um experimento visando demonstrar que a força de atrito estático é conservativa. O experimento consiste em uma esfera rolando em um plano inclinado. para o qual a inclinação pode ser variada. Para cada ângulo estabelecido a energia mecânica no início e no fim da pista foi determinada. A análise dos resultados mostrou que a conservação da energia mecânica ocorre até um ângulo limite, a partir do qual há escorregamento. A determinação deste ângulo por inspeção gráfica possibilitou o cálculo do coeficiente de atrito estático entre a pista e a esfera em movimento.

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.)

Humoral Responses to Rv1733c, Rv0081, Rv1735c, and Rv1737c DosR Regulon-Encoded Proteins of Mycobacterium tuberculosis in Individuals with Latent Tuberculosis Infection

Directory of Open Access Journals (Sweden)

Simon G. Kimuda

2017-01-01

Full Text Available Latent tuberculosis infection (LTBI is evidence of immunological control of tuberculosis. Dormancy survival regulator (DosR regulon-encoded proteins may have a role in the maintenance of LTBI. T cell responses to Rv1733c, Rv0081, Rv1735c, and Rv1737c DosR regulon-encoded proteins were found to be most frequent among household contacts of TB cases from Uganda compared to other DosR proteins, but antibody responses were not described. We characterized antibody responses to these proteins in individuals from Uganda. Antibodies to Rv1733c, Rv0081, Rv1735c, and Rv1737c DosR regulon-encoded proteins were measured in 68 uninfected individuals, 62 with LTBI, and 107 with active pulmonary tuberculosis (APTB cases. There were no differences in the concentrations of antibodies to Rv0081, Rv1735c, and Rv1737c DosR regulon-encoded proteins between individuals with LTBI and APTB and those who were uninfected. LTBI was associated with higher concentrations of antibodies to Rv1733c in female participants [adjusted geometric mean ratio: 1.812, 95% confidence interval (CI: 1.105 2.973, and p=0.019] but not in males (p value for interaction = 0.060. Antibodies to the four DosR regulon-encoded proteins investigated may not serve as good biomarkers of LTBI in the general population. More of the M.tb proteome needs to be screened to identify proteins that induce strong antibody responses in LTBI.

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

OpenAIRE

Dell'Anno, Roberto; Dollery, Brian

2012-01-01

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

Fiscal Discipline in India

Directory of Open Access Journals (Sweden)

Sanhita SUCHARITA

2011-07-01

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

12 CFR 1700.3 - Official logo and seal.

Science.gov (United States)

2010-01-01

... DEVELOPMENT OFHEO ORGANIZATION AND FUNCTIONS ORGANIZATION AND FUNCTIONS § 1700.3 Official logo and seal. The... of a structure consisting of a solid two-tiered pedestal base topped by a solid triangular shape, which represents the roof of the structure. Placed between the base and the top are the letters “OFHEO...

32 CFR 1700.6 - Fees for records services.

Science.gov (United States)

2010-07-01

... INTELLIGENCE PROCEDURES FOR DISCLOSURE OF RECORDS PURSUANT TO THE FREEDOM OF INFORMATION ACT § 1700.6 Fees for... for fee waivers or reductions may be appealed to the Director of the Intelligence Staff, or his... Photocopy (standard or legal) Per page .10 Microfiche Per frame .20 Pre-printed (if available) Per 100 pages...

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....

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

OpenAIRE

OCTAVIA MARIA CILIBIU

2012-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Directory of Open Access Journals (Sweden)

Dănuţ CHILAREZ

2014-06-01

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

Hauke Brunkhorst e o conceito de solidariedade democrática como crítica à esfera pública pós-nacional de Jürgen Habermas = Hauke Brunkhorst and the concept of democratic solidarity as criticism to Jürgen Habermas’ post-national public sphere

Directory of Open Access Journals (Sweden)

Lubenow, Jorge Adriano

2013-01-01

Full Text Available O artigo trata da reformulação do conceito de esfera pública habermasiano por parte de Hauke Brunkhorst. Visa a reconstruir essa crítica e elucidar a contraproposta de esfera pública a partir do conceito de solidariedade democrática. Para Brunkhorst, o conceito de esfera pública, tal como entendido por Habermas para o âmbito europeu e global, seria insuficiente para compreender as constelações políticas pós-nacionais globalizadas. A vantagem seria fornecer um conceito de esfera pública mais flexível e menos fechado ao âmbito institucional

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

33 CFR 167.1700 - In Prince William Sound: General.

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false In Prince William Sound: General... Schemes and Precautionary Areas Pacific West Coast § 167.1700 In Prince William Sound: General. The Prince William Sound Traffic Separation Scheme consists of four parts: Prince William Sound Traffic Separation...

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.)

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

Antonio Aliprandi, un estucador lombardo en la Valencia de 1700

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Pablo González Tornel

2002-01-01

Full Text Available En torno a 1700 aparecen en Valencia varios artistas extranjeros que residirán en la ciudad varios años dejando en ella un considerable volumen de obras. Uno de ellos, Antonio Aliprandi, se especializará en la factura de revestimientos de estuco para interiores principalmente eclesiásticos. En el presente texto se realiza un recorrido por las obras de Aliprandi en Valencia y se documentan varias de ellas hasta el momento sólo atribuidas a su mano.Around 1700 many foreign artists appear in Valencia where they will stand for several years leaving in our town quite a lot of handcrafts. One among them, Antonio Aliprandi, will specialize himself on recovering many buildings with stucco, mainly in churches. This text makes a journey along Aliprandi's art pieces in Valencia after working on files to find the documents refered to them.

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...

Corrosion characteristics of DMR-1700 steel and comparison with different steels in marine environment

International Nuclear Information System (INIS)

Gurrappa, I.; Malakondaiah, G.

2005-01-01

In the present paper, a systematic corrosion study has been carried out on DMR-1700 steel to understand the protective nature of oxide scale that forms on its surface under marine environmental conditions. Further, the studies related to oxide scales as well as pitting and crevice corrosion resistance of both stainless steels and widely used low alloy steel EN24 in marine environment have been studied for comparison purpose. The surface morphologies of corroded steels have been observed under scanning electron microscope (SEM) in order to understand the nature of corrosion. A high performance protective coating that has been developed for protection of low alloy steels DMR-1700 and EN24 against corrosion is presented after stressing the importance of surface engineering in enhancing the life of steels. Based on the studies with different techniques, DMR-1700 steel has been recommended for manufacture of components used in aerospace systems in association with appropriate protective coating for improving their efficiency

Estudi de les unitats fraseológiques de la tercera esfera des d'una perspectiva diacrònica

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Maria Àngels Fuster Ortuño

2014-03-01

que conformen la tercera esfera. Tractarem amb més profunditat la definició, l’origen i el tipus d’unitats que s’apleguen sota aquest terme. A continuació, analitzarem amb més aprofundiment un parell d’exemples representatius, com són una oronella no fa estiu i fer orelles sordes. Aquests exemples ens permetran observar les característiques generals del processos de fraseologització i canvi fraseològic.

Laicidade à brasileira: católicos, pentecostais e laicos em disputa na esfera pública = Brazilian laicity: catholics, pentecostals and laics disputing on the public sphere

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Mariano, Ricardo

2011-01-01

Full Text Available O paper examina, sumariamente, o debate sociológico sobre o conceito de secularização e o compara ao de laicidade. Analisa os limites da laicidade à brasileira e foca a relação entre religião e política no Brasil. Mostra que a concorrência entre católicos e pentecostais extrapolou o campo religioso e migrou para as esferas midiática e político-partidária. E destaca a ocorrência de intensos embates na esfera pública brasileira entre grupos cristãos e laicos a respeito do lugar e do papel da religião, da laicidade estatal, dos direitos humanos, sociais, sexuais e reprodutivos de minorias

La disolución de la sociedad civil: sobre los ideales y las vaguedades en la esfera de las asociaciones de voluntariado

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Paul Dekker

2012-02-01

Full Text Available El pensamiento sobre la sociedad civil siempre ha estado caracterizado por una doble referencia hacia las relaciones sociales existentes y hacia los ideales sociales. La principal hipótesis de numerosas investigaciones sobre la sociedad civil es que una floreciente esfera que lleva este nombre es el portador del ideal de una sociedad más civilizada. Este artículo empieza con una pequeña discusión sobre el trasfondo histórico y los debates públicos en torno a la sociedad civil, y continúa con un planteamiento más analítico del concepto como designación de un orden social asociacional y una esfera de la sociedad dominada por las asociaciones voluntarias. Más adelante nos centramos en esta esfera describiendo sus caracteres nacionales en Europa y analizando las reivindicaciones de sus beneficios civilizadores: la formación de capital social y de discurso público. Encontramos muy pocas evidencias para tales reivindicaciones y por ello profundizamos en el desarrollo de la sociedad moderna occidental, una sociedad en la que las asociaciones voluntarias se han convertido en menos relevantes, mientras que otras esferas de la sociedad, en particular los ensanchados márgenes de la sociedad civil, son más importantes para el desarrollo de una sociedad más civilizada.The thinking about civil society has always been characterized by the double reference to existing social relations and to societal ideals. The basic hypothesis of much civil society research is that a flourishing sphere with this name is the carrier of the ideal of more civilized society. This article starts with a brief discussion of the historical background and public debates about civil society, and continues with a more analytic approach of the concept as designation of an associational social order and a sphere of society dominated by voluntary associations. We further focus on this sphere, describe its national patterns in Europe and analyze claims of its

Los cuentos de Carmen de Burgos publicados en La Esfera. Ilustración Mundial (1914-1930

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Arbona Abascal, Guadalupe

2010-06-01

Full Text Available This paper addresses the study of nine short-stories by Carmen de Burgos, Colombine, published in the arts magazine La Esfera. Ilustración de Madrid between 1914 and 1930. All of them have descriptive value and are written in different styles corresponding to the spaces depicted in them. This allows a classification in three groups according to the main traits of the stories. The first group is within a poetic naturalism. The second group is representative of a critical realism perspective, while the third one, more innovative, belongs in a humorous-cosmopolitan realism. All nine short-stories express a socially critical view, structurally ordered, and which reveals itself as the meaning of the texts.Este trabajo aborda el estudio de nueve cuentos de Carmen de Burgos, Colombine, publicados en la revista de arte La Esfera. Ilustración Mundial entre 1914 y 1930. Todos ellos tienen un valor descriptivo y se modulan con diferentes estilos a partir de la visión del espacio. Esto permite una clasificación según los rasgos predominantes de cada uno de ellos: los primeros se enmarcan en una tendencia al naturalismo poético, los segundos son representativos de un realismo-crítico y los terceros, más innovadores, se inscriben en un realismo humorístico-cosmopolita. En todos ellos se descubre un fondo de crítica social, que se ordena en una estructura y se revela como el significado de los textos.

Are Independent Fiscal Institutions Really Independent?

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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.

Heterogeneous rupture in the great Cascadia earthquake of 1700 inferred from coastal subsidence estimates

Science.gov (United States)

Wang, Pei-Ling; Engelhart, Simon E.; Wang, Kelin; Hawkes, Andrea D.; Horton, Benjamin P.; Nelson, Alan R.; Witter, Robert C.

2013-01-01

Past earthquake rupture models used to explain paleoseismic estimates of coastal subsidence during the great A.D. 1700 Cascadia earthquake have assumed a uniform slip distribution along the megathrust. Here we infer heterogeneous slip for the Cascadia margin in A.D. 1700 that is analogous to slip distributions during instrumentally recorded great subduction earthquakes worldwide. The assumption of uniform distribution in previous rupture models was due partly to the large uncertainties of then available paleoseismic data used to constrain the models. In this work, we use more precise estimates of subsidence in 1700 from detailed tidal microfossil studies. We develop a 3-D elastic dislocation model that allows the slip to vary both along strike and in the dip direction. Despite uncertainties in the updip and downdip slip extensions, the more precise subsidence estimates are best explained by a model with along-strike slip heterogeneity, with multiple patches of high-moment release separated by areas of low-moment release. For example, in A.D. 1700, there was very little slip near Alsea Bay, Oregon (~44.4°N), an area that coincides with a segment boundary previously suggested on the basis of gravity anomalies. A probable subducting seamount in this area may be responsible for impeding rupture during great earthquakes. Our results highlight the need for more precise, high-quality estimates of subsidence or uplift during prehistoric earthquakes from the coasts of southern British Columbia, northern Washington (north of 47°N), southernmost Oregon, and northern California (south of 43°N), where slip distributions of prehistoric earthquakes are poorly constrained.

Esferas (ocultas de participação política dos jovens na cidade da Praia, Cabo Verde: do político ao parapolítico

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Aquilino José Varela

2014-10-01

Full Text Available Trabalhar esferas de participação política dos jovens na Praia, capital de Cabo Verde, constitui o objetivo deste artigo. Partindo de uma análise qualitativa e quantitativa, mapeamos as instâncias reservadas à participação política juvenil e exumamos a trajetória emergente forjada pelos jovens no sentido de expressarem o seu relacionamento com as instituições políticas, sobretudo o Governo e os Partidos Políticos. Esferas mercantilistas e parapolíticas expressas em grupos de rap e gangues de rua constituem novas tendências organizacionais e participacionistas dos jovens praienses que, num contexto marcado por desigualdades e dificuldades de acesso às oportunidades sociais, encontram no mercado eleitoral possibilidades de afirmação social.

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...

Coastal subsidence in Oregon, USA during the giant Cascadia earthquake of AD 1700

Science.gov (United States)

Hawkes, A.D.; Horton, B.P.; Nelson, A.R.; Vane, C.H.; Sawai, Y.

2011-01-01

Quantitative estimates of land-level change during the giant AD 1700 Cascadia earthquake along the Oregon coast are inferred from relative sea-level changes reconstructed from fossil foraminiferal assemblages preserved within the stratigraphic record. A transfer function, based upon a regional training set of modern sediment samples from Oregon estuaries, is calibrated to fossil assemblages in sequences of samples across buried peat-mud and peat-sand contacts marking the AD 1700 earthquake. Reconstructions of sample elevations with sample-specific errors estimate the amount of coastal subsidence during the earthquake at six sites along 400 km of coast. The elevation estimates are supported by lithological, carbon isotope, and faunal tidal zonation data. Coseismic subsidence at Nehalem River, Nestucca River, Salmon River, Alsea Bay, Siuslaw River and South Slough varies between 0.18 m and 0.85 m with errors between 0.18 m and 0.32 m. These subsidence estimates are more precise, consistent, and generally lower than previous semi-quantitative estimates. Following earlier comparisons of semi-quantitative subsidence estimates with elastic dislocation models of megathrust rupture during great earthquakes, our lower estimates for central and northern Oregon are consistent with modeled rates of strain accumulation and amounts of slip on the subduction megathrust, and thus, with a magnitude of 9 for the AD 1700 earthquake.

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...

Correlated Radial Velocity and X-Ray Variations in HD 154791/4U 1700+24

Science.gov (United States)

Galloway, Duncan K.; Sokoloski, J. L.; Kenyon, Scott J.

2002-12-01

We present evidence for approximately 400 day variations in the radial velocity of HD 154791 (V934 Her), the suggested optical counterpart of 4U 1700+24. The variations are correlated with the previously reported ~400 day variations in the X-ray flux of 4U 1700+24, which supports the association of these two objects, as well as the identification of this system as the second known X-ray binary in which a neutron star accretes from the wind of a red giant. The HD 154791 radial velocity variations can be fitted with an eccentric orbit with period 404+/-3 days, amplitude K=0.75+/-0.12kms-1, and eccentricity e=0.26+/-0.15. There are also indications of variations on longer timescales >~2000 days. We have reexamined all available All-Sky Monitor (ASM) data following an unusually large X-ray outburst in 1997-1998 and confirm that the 1 day averaged 2-10 keV X-ray flux from 4U 1700+24 is modulated with a period of 400+/-20 days. The mean profile of the persistent X-ray variations was approximately sinusoidal, with an amplitude of 0.108+/-0.012 ASM counts s-1 (corresponding to 31% rms). The epoch of X-ray maximum was approximately 40 days after the time of periastron, according to the eccentric orbital fit. If the 400 day oscillations from HD 154791/4U 1700+24 are due to orbital motion, then the system parameters are probably close to those of the only other neutron star symbiotic-like binary, GX 1+4. We discuss the similarities and differences between these two systems.

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...

COMMON FISCAL POLICY

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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.

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

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

“Religiões Públicas” ou religiões na Esfera Pública? Para uma crítica ao conceito de campo religioso de Pierre Bourdieu

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Paula Montero

2016-06-01

Full Text Available Resumo Este artigo propõe uma releitura crítica da contribuição de Pierre Bourdieu para o campo de estudo das religiões. Demonstraremos inicialmente como o conceito de campo alargou a noção clássica de religião. Em seguida, evidenciaremos por que a dimensão estrutural subjacente ao conceito não consegue dar conta de muitas das dimensões do secularismo contemporâneo, em particular o modo como a esfera pública vem sendo modelada pela presença pública das religiões. Finalmente, partindo da contribuição de autores pós-bourdiesianos para uma definição pragmatista da arena pública, tais como Daniel Cefaï e outros, sugerimos deslocar o olhar sobre as religiões em suas relações com o poder, perguntando-nos não tanto o que as religiões fazem na esfera pública, mas, sobretudo, o que a publicidade faz da religião.

Irradiation of TZM: Uranium dioxide fuel pin at 1700 K

Science.gov (United States)

Mcdonald, G. E.

1973-01-01

A fuel pin clad with TZM and containing solid pellets of uranium dioxide was fission heated in a static helium-cooled capsule at a maximum surface temperature of 1700 K for approximately 1000 hr and to a total burnup of 2.0 percent of the uranium-235. The results of the postirradiation examination indicated: (1) A transverse, intergranular failure of the fuel pin occurred when the fuel pin reached 2.0-percent burnup. This corresponds to 1330 kW-hr/cu cm, where the volume is the sum of the fuel, clad, and void volumes in the fuel region. (2) The maximum swelling of the fuel pin was less than 1.5 percent on the fuel-pin diameter. (3) There was no visible interaction between the TZM clad and the UO2. (4) Irradiation at 1700 K produced a course-grained structure, with an average grain diameter of 0.02 centimeter and with some of the grains extending one-half of the thickness of the clad. (5) Below approximately 1500 K, the irradiation of the clad produced a moderately fine-grained structure, with an average grain diameter of 0.004 centimeter.

Territorial fiscal control. Diagnostic and outlook

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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.

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...

40 CFR 1700.14 - Marine Pollution Control Device (MPCD) Performance Standards. [Reserved

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Marine Pollution Control Device (MPCD... UNIFORM NATIONAL DISCHARGE STANDARDS FOR VESSELS OF THE ARMED FORCES Marine Pollution Control Device (MPCD) Performance Standards § 1700.14 Marine Pollution Control Device (MPCD) Performance Standards. [Reserved] ...

Fiscal Federalism in Monetary Unions

DEFF Research Database (Denmark)

Dreyer, Johannes Kabderian; A. Schmid, Peter

2015-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

OpenAIRE

Dănuţ CHILAREZ; George Sebastian ENE

2014-01-01

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

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

OpenAIRE

Yuan-Hong Ho; Chiung-Ju Huang

2014-01-01

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

Fiscal aspects of the European monetary integration

Directory of Open Access Journals (Sweden)

Golubović Srđan

2014-01-01

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

7 CFR 1700.31 - Distance Learning and Telemedicine Loan and Grant Program.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Distance Learning and Telemedicine Loan and Grant... § 1700.31 Distance Learning and Telemedicine Loan and Grant Program. RUS, through the Telecommunications Program, makes grants and loans to furnish and improve telemedicine services and distance learning...

Innovaciones participativas y deliberativas para la construcción de esferas públicas europeas

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Ariel Jerez

2012-06-01

Full Text Available Partiendo del debate sobre la legitimidad democrática de la UE y del déficit de esfera pública a escala transnacional europea, los autores de este texto revisan algunas de las iniciativas de diálogo con la sociedad civil, así como diferentes procesos de deliberación y participación a escala transnacional promovidos por las autoridades comunitarias en los últimos 10 años. Este recorrido teórico e histórico permitirá analizar cuáles han sido y son sus implicaciones a la hora de democratizar el espacio de la UE y cuáles son las posibilidades que abre para la acción de la sociedad civil europea la Iniciativa Ciudadana Europea, que se podrá poner en marcha desde abril del 2012.

Do Fiscal Rules Matter?

DEFF Research Database (Denmark)

Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

2016-01-01

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

Potentials and structure of fiscal devaluation in Serbia

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Milošević Miloš

2015-01-01

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

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

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MARIANA GURAU

2012-05-01

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

European Fiscal Policy of Tax Havens

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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.

the fiscality, tool of an energy policy

International Nuclear Information System (INIS)

2001-12-01

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

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

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.

La esfera, el mol y la ciudad

Directory of Open Access Journals (Sweden)

Hernán Neira

2010-06-01

Full Text Available Apoyándonos en la noción de "esfera" de Slotedijk, analizamos la protección constituida por los moles. La libertad de elegir en el mol no tiene relación con la libertad individual propuesta por John Stuart Mill; ni con la anarco-individualista propuesta por Henry David Thoreau o incluso por Aldo Leopold en el elogio que éste realiza de la autonomía del pionero estadounidense. En la libertad de elegir en el mol han caducado todas las aventuras y las relaciones humanas se convierten en lo que Sloterdijk denomina "relaciones cristalizadas", bajo el proyecto del aburrimiento normativo poshistórico. La expresión económico-filosófica del mundo poshistórico es la idea de libertad de elegir, enunciada por Milton Friedman. El mol, actual Palacio de Cristal, es como una enciclopedia ilustrada, que exhibe, en orden y sin peligros, el conjunto, ya no del saber, sino de los bienes disponibles. Con ello, se modifica la condición humana.Based on the Sloterdijk's concept of sphere, we analyse the protection provided by the malls. Nevertheless, the freedom of choosing in a mall does not have any relation to liberty as it was proposed by John Stuart Mill, neither to the anarcho-individualist one proposed by Henry David Thoreau, nor even to that one proposed by Aldo Leopold, when he praises the authonomy of American pioneer. In the freedom process of choosing in the mall, all adventures perish and human relations become what Sloterdijk denominated "crystalised relations", under a post-historic normative boring project. The economic-philosophical expression of post-historic world is the idea of freedom of choosing, conceived by Milton Friedman. The mall, the current Crystal Palace, is like an enlightened encyclopaedia, which shows, in order and without dangers, the totality, no longer of knowledge, but of available goods. In this way, human condition has modified.

Essays on fiscal policy

NARCIS (Netherlands)

van Oudheusden, P.

2013-01-01

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

EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

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HURDUZEU Gheorghe

2014-07-01

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

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...

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...

WAREHOUSE TRANSFERS AND FISCAL FRAUD

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Stanciu Dorica

2015-07-01

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

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...

7 CFR 4290.1700 - Secretary's transfer of interest in a RBIC's Leverage security.

Science.gov (United States)

2010-01-01

...) RURAL BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financial Assistance for RBICs (Leverage) Miscellaneous § 4290.1700... consideration as he or she deems reasonable, the Secretary may sell, assign, transfer, or otherwise dispose of...

Literacia fiscal : um estudo empírico

OpenAIRE

Pereira, Ana Isabel Teixeira Duarte

2014-01-01

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

What are the Effects of Fiscal Policy Shocks?

NARCIS (Netherlands)

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

2002-01-01

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

Comparison of higher-order multiphoton signal generation and collection at the 1700-nm window based on transmittance measurement of objective lenses.

Science.gov (United States)

Wen, Wenhui; Wang, Yuxin; Liu, Hongji; Wang, Kai; Qiu, Ping; Wang, Ke

2018-01-01

One benefit of excitation at the 1700-nm window is the more accessible modalities of multiphoton signal generation. It is demonstrated here that the transmittance performance of the objective lens is of vital importance for efficient higher-order multiphoton signal generation and collection excited at the 1700-nm window. Two commonly used objective lenses for multiphoton microscopy (MPM) are characterized and compared, one with regular coating and the other with customized coating for high transmittance at the 1700-nm window. Our results show that, fourth harmonic generation imaging of mouse tail tendon and 5-photon fluorescence of carbon quantum dots using the regular objective lens shows an order of magnitude signal higher than those using the customized objective lens. Besides, the regular objective lens also enables a 3-photon fluorescence imaging depth of >1600 μm in mouse brain in vivo. Our results will provide guidelines for objective lens selection for MPM at the 1700-nm window. © 2017 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

Directory of Open Access Journals (Sweden)

Rodríguez Salazar Oscar

1996-06-01

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

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

International Nuclear Information System (INIS)

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

2011-09-01

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

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...

Fiscal aspects of European monetary integration

DEFF Research Database (Denmark)

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

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

Fiscal options for America's best hospitals.

Science.gov (United States)

Weil, T P; Pearl, G M

2001-06-01

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

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

Directory of Open Access Journals (Sweden)

César GARCÍA NOVOA

2008-09-01

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

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

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

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...

David van der Linden, Experiencing Exile: Huguenot Refugees in the Dutch Republic 1680-1700

Directory of Open Access Journals (Sweden)

Matthew Glozier

2016-04-01

Full Text Available David van der Linden, Experiencing Exile: Huguenot Refugees in the Dutch Republic 1680-1700 (PhD Universiteit Utrecht 2013; Politics and Culture in Europe, 1650-1750; Farnham: Ashgate, 2015, xx + 289 pp., ISBN 978 14 7242 927 8.

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...

Fiscal policies in the European Union during the crisis

Directory of Open Access Journals (Sweden)

Ferreiro Jesús

2015-01-01

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

SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

OpenAIRE

Ionuţ-Cătălin Croitoru

2012-01-01

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

Can Fiscal Policy Stimulus Boost Economic Recovery?

OpenAIRE

Agnello, L.; Sousa, R.

2011-01-01

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

CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

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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

THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

Directory of Open Access Journals (Sweden)

Gondor Mihaela

2012-07-01

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

Deepening Representative Democracy through Fiscal ...

African Journals Online (AJOL)

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

Analysis of Fiscal Rules in the European Monetary Union

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Šehović Damir

2015-01-01

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

Unsustainable Public Debt in a European Fiscal Union?

Directory of Open Access Journals (Sweden)

Gábor Kutasi

2017-03-01

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

The Fiscal Framework in a Currency Union

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

2016-01-01

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

Fiscal transparency, political parties, and debt in OECD countries

DEFF Research Database (Denmark)

Alt, James E.; Lassen, David Dreyer

2006-01-01

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

Los paraísos fiscales, refugio de la elusión y evación fiscal

OpenAIRE

Leal Cañada, Gloria

2017-01-01

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

An Empirical Study on Fiscal Sustainability in Malaysia

OpenAIRE

Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

2012-01-01

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

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.

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

International Nuclear Information System (INIS)

2001-06-01

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

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

The European Fiscal Union creation process

Directory of Open Access Journals (Sweden)

Oleksandr Sharov

2015-06-01

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

Fiscal Liability of State Contractors

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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.

FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

Directory of Open Access Journals (Sweden)

STANCIU Dorică

2015-05-01

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

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

Science.gov (United States)

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

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

[Buffon, the director of 'Jardin du Roi' in the 1700s].

Science.gov (United States)

Jeune, Bernard; Petersen, Hans Christian

2008-01-01

Buffon and Linné were the two greatest naturalists of the 1700s. As they were both born in 1707, their 300 anniversaries were therefore celebrated in France and Sweden. At the celebration meeting at the University of Bourgogne in Dijon - The Buffon Legacy - September 3-6, 2007, we presented the following paper: "Buffon and the longevity of species". In the present paper the life and work of Buffon is introduced on the basis of recent literature, including Jacques Roger's famous biography. Among non-biologists Buffon has nearly been forgotten, even though in the 1700s he was considered to be at the same level as the most famous French thinkers of the Enlightenment - Montesquieu, Voltaire, Rousseau and Diderot. His largest contributions were the publication of his comprehensive "Histoire naturelle" and his long and significant leadership of "Jardin du Roi", which he built up to become one of the best scientific institutions of Europe. Buffon's scientific contributions wereas overshadowed by those of Linné, as it was his classification system, which became dominant all overn Europe. Buffon's student Lamarck and later Darwin contributed by pushing Buffon in oblivion of history, even though Darwin valued him highly. However, in recent decades Buffon is experiencing a renaissance in connection with the increasing interest in biological anthropology, biogeography, ethology, and ecology, as well as on account of his modern species concept.

Arte, erotismo y redención, la esfera estética en el pensamiento de Max Weber

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Ana María Rodríguez Sierra

2016-07-01

Full Text Available La prolífica obra de Max Weber ha sido estudiada ampliamente, sin embargo, la concepción que tenía del arte, aunque presente en sus escritos, no ha sido indagada. En Sociología de la religión Weber aborda la esfera estética de un modo que vale la pena conocer y destacar, allí se presenta una concepción filosófica del arte, amplia y ahistórica, en la que el arte y el erotismo se ligan y se muestran como medios de redención en un mundo desencantado. Este artículo expone la filosofía del arte que subyace en los últimos textos del científico social alemán.

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

Taxation, Fiscal Deficit and Inflation in Pakistan

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Ghulam Rasool Madni

2014-09-01

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

Fiscal Multipliers in Ukraine

OpenAIRE

Pritha Mitra; Tigran Poghosyan

2015-01-01

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

Fiscal sustainability in Malaysia: a re-examination

OpenAIRE

Hui, Hon Chung

2013-01-01

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

Fiscal councils and economic volatility

Czech Academy of Sciences Publication Activity Database

Geršl, A.; Jašová, M.; Zápal, Jan

2014-01-01

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

Fiscal ethics, policies, and theories

Directory of Open Access Journals (Sweden)

Andrés Blanco

2016-08-01

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

The High Energy X-ray Spectrum of 4U1700-37 Observed from OSO-8

Science.gov (United States)

Dolan, J. F.; Coe, M. J.; Crannell, C. J.; Dennis, B. R.; Frost, K. J.; Maurer, G. S.; Orwig, L. E.

1979-01-01

The most intense hard X-ray source in the confused region in Scorpius is identified as 4U1700-37. The 3.4-day modulation is seen above 20 keV with the intensity during eclipse being consistent with zero flux. The photon-number spectrum from 20 to 150 keV is well represented by a single power law with a photo-number spectral index of -2.77 + or - 0.35 or by a thermal bremsstrahlung spectrum with kT = 27 96.8-min X-ray modulation previously reported at lower energies. Despite the difficulties in reconciling both the lack of periodic modulation in the emitted X-radiation and the orbital dynamics of the system with theories of the evolution and physical properties of neutron stars, the observed properties of 4U1700-37 are all consistent with the source being a spherically accreting neutron star rather than a black hole.

Fiscal Transparency, Elections and Public Employment

DEFF Research Database (Denmark)

Aaskoven, Lasse

2016-01-01

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

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

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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.

Measurement of absorption spectrum of deuterium oxide (D2O) and its application to signal enhancement in multiphoton microscopy at the 1700-nm window

International Nuclear Information System (INIS)

Wang, Yuxin; Wen, Wenhui; Wang, Kai; Wang, Ke; Zhai, Peng; Qiu, Ping

2016-01-01

1700-nm window has been demonstrated to be a promising excitation window for deep-tissue multiphoton microscopy (MPM). Long working-distance water immersion objective lenses are typically used for deep-tissue imaging. However, absorption due to immersion water at 1700 nm is still high and leads to dramatic decrease in signals. In this paper, we demonstrate measurement of absorption spectrum of deuterium oxide (D 2 O) from 1200 nm to 2600 nm, covering the three low water-absorption windows potentially applicable for deep-tissue imaging (1300 nm, 1700 nm, and 2200 nm). We apply this measured result to signal enhancement in MPM at the 1700-nm window. Compared with water immersion, D 2 O immersion enhances signal levels in second-harmonic generation imaging, 3-photon fluorescence imaging, and third-harmonic generation imaging by 8.1, 24.8, and 24.7 times with 1662-nm excitation, in good agreement with theoretical calculation based on our absorption measurement. This suggests D 2 O a promising immersion medium for deep-tissue imaging

Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

Directory of Open Access Journals (Sweden)

Aleksander ARISTOVNIK

2012-10-01

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

45 CFR 302.14 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

Changes in the Asian monsoon climate during 1700-1850 induced by preindustrial cultivation.

Science.gov (United States)

Takata, Kumiko; Saito, Kazuyuki; Yasunari, Tetsuzo

2009-06-16

Preindustrial changes in the Asian summer monsoon climate from the 1700s to the 1850s were estimated with an atmospheric general circulation model (AGCM) using historical global land cover/use change data reconstructed for the last 300 years. Extended cultivation resulted in a decrease in monsoon rainfall over the Indian subcontinent and southeastern China and an associated weakening of the Asian summer monsoon circulation. The precipitation decrease in India was marked and was consistent with the observational changes derived from examining the Himalayan ice cores for the concurrent period. Between the 1700s and the 1850s, the anthropogenic increases in greenhouse gases and aerosols were still minor; also, no long-term trends in natural climate variations, such as those caused by the ocean, solar activity, or volcanoes, were reported. Thus, we propose that the land cover/use change was the major source of disturbances to the climate during that period. This report will set forward quantitative examination of the actual impacts of land cover/use changes on Asian monsoons, relative to the impact of greenhouse gases and aerosols, viewed in the context of global warming on the interannual, decadal, and centennial time scales.

THE COMPLETION OF THE CHURCH UNIFICATION FROM 1700-1701 UNDER THE BISHOP ATANASIE

Directory of Open Access Journals (Sweden)

Florin-Alin OROS

2013-11-01

Full Text Available The religious unification around year 1700, betweeen a part of the Orthodox believers from Transylvania and the Church of Rome, of Catholic religion, had represented an event that left a profound spiritual mark on the Romanian and Transylvanian population. The efforts for a Unification had started under the Orthodox bishop from Transylvania, Teofil (1692-1697, a part of the Orthodox priests being willing to accept it for a series of rights and benefits. These efforts could not be accomplished because of the sudden death of the bishop in 1697. As a result of the endeavours of the next bishop of the Romanians, Atanasie, a part of the Orthodox believers had joined the new Greek-Catholic communion around 1700-1701. There is no doubt that this historical and religious endeavour was not an easy one, Atanasie being compelled to „sail” in the muddy waters of the religious structure in Transylvania. This oscillation between the Orthodox and Catholic religions, under the strict supervision of the Imperial authorities from Wien, had triggered the completion of the religious Unification at the beginning of the 18th century and the development of the Greek-Catholic church in Transylvania.

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)

Esferas (beads de alginato como agente encapsulante de óleo de croton zehntneri Pax et Hoffm ALG/Ca beads as an encapsulation agent of croton zehntneri Pax et Hoffm essential oil

Directory of Open Access Journals (Sweden)

Haroldo C. B. de Paula

2010-06-01

Full Text Available Esferas de alginato (ALG reticuladas com cálcio e revestidas com goma do cajueiro (GC foram preparadas e dopadas com óleo essencial de Croton zehntneri Pax et Hoffm (Cz, visando a seu emprego como larvicida para combate ao vetor da dengue. As esferas foram caracterizadas estruturalmente por espectroscopia de infravermelho, análise térmica, microscopia eletrônica de varredura e em relação aos seus parâmetros de transporte líquido, dopagem, embebição (Q e cinética de liberação in vitro e in vivo. Os resultados revelaram que as esferas possuem morfologia com uma alta regularidade esférica, com superfície porosa. A matriz ALG:Cz =1:1 apresentou maior dopagem e eficiência de encapsulamento e valores de Q entre 10 e 12. O perfil de liberação do óleo encapsulado apresentou-se mais prolongado nas esferas contendo goma do cajueiro, ALG-GC:Cz =1:1. A taxa de mortalidade de larvas de Stegomyia aegypti para teores de 1,81 a 4,25 mg de óleo nas esferas resultou em valores na faixa de 72 a 100%, após 24 h. A matriz polimérica mostrou-se efetiva para proteção do principio ativo até cerca de 70 dias, com perdas da ordem de 35%. A análise térmica revelou que a incorporação de Cz e GC resulta em uma matriz polimérica termicamente mais estável.Alginate beads (ALG crosslinked with calcium and coated with cashew gum (GC were prepared and loaded with an essential oil from Croton zehntneri Pax et Hoffm (Cz. The beads were characterized by FTIR, thermal properties, with respect to their size, shape, larvicide loading, swelling, and in vitro and in vivo release kinetics. Results showed that beads with ALG:Cz =1:1 relative ratio showed higher loading and encapsulation efficiency, although presenting a faster release kinetics. On the other hand, ALG beads coated with GC showed Q values from 10 to 12, representing a significant increase in the hydrophilic character of the matrix. Infrared spectroscopy and thermal analysis confirmed the

Transfer pricing. Fiscal and accounting treatments

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

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

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

OpenAIRE

Lustig, Nora

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Antoniu PREDESCU

2014-12-01

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

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...

Draft Genome Sequence of Pontibacter sp. nov. BAB1700, a Halotolerant, Industrially Important Bacterium

Science.gov (United States)

Joshi, M. N.; Sharma, A. C.; Pandya, R. V.; Patel, R. P.; Saiyed, Z. M.; Saxena, A. K.

2012-01-01

Pontibacter sp. nov. BAB1700 is a halotolerant, Gram-negative, rod-shaped, pink-pigmented, menaquinone-7-producing bacterium isolated from sediments of a drilling well. The draft genome sequence of the strain, consisting of one chromosome of 4.5 Mb, revealed vital gene clusters involved in vitamin biosynthesis and resistance against various metals and antibiotics. PMID:23105068

Fiscal maneuver and restructuring of the Russian economy

Directory of Open Access Journals (Sweden)

Alexey Kudrin

2017-09-01

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

Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

Energy Technology Data Exchange (ETDEWEB)

NONE

2008-02-15

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

Fiscal 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.

Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

NARCIS (Netherlands)

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

2001-01-01

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

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

Directory of Open Access Journals (Sweden)

Andrew Hughes Hallett

2012-06-01

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

(Indefinições sobre a questão dos gêneros: reflexões em torno da constituição de enunciados nas diversas esferas discursivas

Directory of Open Access Journals (Sweden)

Vivian Pinto Riolo

2016-12-01

Full Text Available Este artigo apresenta um recorte das discussões feitas em dissertação de mestrado a respeito da possibilidade de se definir um gênero discursivo apenas por suas características formais e funcionais, dado à observação de gêneros semelhantes na estrutura e na função que circulam em diversos campos da comunicação humana. Baseados na metodologia sociológica de análise de Bakhtin, Volochínov e Medvedev, dentre outros componentes do Círculo bakhtiniano (1919-1934, procedemos à investigação de enunciados concretos, a fim de questionar como um gênero se constitui nas diversas esferas discursivas considerando a natureza do enunciado. Percebemos que a noção de dialogismo, apontada nas obras do filósofo russo, aplica-se ao surgimento de novos gêneros, já que as especificidades de um dado campo discursivo orientam a formatação dos gêneros do discurso, mas podem, ainda, estabelecer relações de diálogo com outras esferas discursivas. As análises se basearam na taxonomia dos gêneros de relato, sendo o testemunhal publicitário televisivo o foco de nossa discussão.

24 CFR 968.145 - Fiscal closeout.

Science.gov (United States)

2010-04-01

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

13 CFR 120.952 - Fiscal agent.

Science.gov (United States)

2010-01-01

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

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

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

THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

Directory of Open Access Journals (Sweden)

Silvia Lăzărescu (Marinescu

2008-12-01

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

THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

Directory of Open Access Journals (Sweden)

Inceu Adrian

2009-05-01

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

Max Barry’s Jennifer Government and NationStates: neo-liberalism and the cultural public sphere = Jennifer Government, de Max Barry, e Estados-Nações: Neoliberalismo e a esfera pública da cultural

Directory of Open Access Journals (Sweden)

Purnima Bose

2008-01-01

Full Text Available In the United States, many people point to the corporatization of the media and the impoverishment of the public sphere as symptomatic of a crisis in democracy. While the mainstream media has not given much attention to popular anger against corporate globalization,literary works have started to explore this terrain, suggesting that the cultural public sphere is a parapolitical site for debates about economic neo-liberalism and its effects on people. This essayanalyzes the representation of neo-liberalism, corporate power, and resistance in Max Barry’s novel Jennifer Government and computer simulation game NationStates in the context of debates over globalization and the cultural public sphere.Muitas pessoas nos Estados Unidos alegam que a corporativismo dos meios de comunicação e o empobrecimento da esfera pública sãosintomas da crise na democracia. Enquanto os meios de comunicação principais não deram tanta importância à ira popular contra a globalização corporativa, muitos autores de obras literárias já começaram de analisar esse assunto. Sugerem que a esfera publica cultural é um lugar para-político para debates sobre o neoliberalismo econômico e suas conseqüências na população. Esse ensaio analisa a representação do neoliberalismo, poder corporativista e resistência no romance Jennifer Government, de Max Barry, e o jogo de computadorNationStates no contexto de debates sobre a globalização e a esfera pública cultural.

31 CFR 352.13 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 330.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 332.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

Energy Technology Data Exchange (ETDEWEB)

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

2016-07-01

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

In-Depth Study Of European Union Fiscal Approximation

Directory of Open Access Journals (Sweden)

Andreea Roxana TOMI

2011-05-01

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

Discurso e mobilização social no contexto das tecnologias interativas: a emergência de múltiplas esferas argumentativas

Directory of Open Access Journals (Sweden)

Edson Fernando Dalmonte

2012-06-01

Full Text Available  Discute a emergência de múltiplas esferas argumentativas no contexto das tecnologias interativas. Ao lado do jornalismo, representante da mídia tradicional, colocam-se as redes sociais, expressão de uma mídia social, que inclui o indivíduo como agente ativo nos processos discursivos. A partir dos atos de fala, discute a Teoria da Ação Comunicativa habermasiana, marcando a distinção entre ação comunicativa, orientada ao entendimento, e ação estratégica, orientada ao êxito. Toma como objeto empírico o Movimento DESOCUPA!, que ocorreu na cidade de Salvador, Bahia.  

Violência contra as mulheres: o caso do estupro coletivo na esfera pública digital

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Anelisa Maradei

Full Text Available Resumo Este artigo tem como objetivo identificar os atores sociais na esfera pública digital e o conteúdo das manifestações no Twitter sobre o estupro coletivo ocorrido com uma adolescente brasileira em 2016. Foram selecionados 200 tweets, entre 25 e 28 de maio de 2016, de acordo com a participação observada posteriormente ao fato e no horário de maior audiência na referida rede social. Por meio de análise de conteúdo dos tweets e retweets, encontrou-se uma posição majoritária contra a discriminação de gênero na amostra estudada. Houve também relativização do crime, revelando uma visão sexista de alguns atores sociais. As manifestações foram geralmente independentes, embora tenha sido observada a presença de grupos de mulheres ativistas e vários formadores de opinião. A maior parte do conteúdo recirculado origina-se dos principais portais e sites de notícias.

Las esferas públicas y la comunicación alternativa. Apuntes para un debate urgente

Directory of Open Access Journals (Sweden)

Ariel Jerez

2014-06-01

Full Text Available La comunicación alternativa atraviesa hoy una situación paradójica en la que conviven, por un lado, valoraciones exultantes en relación al crecimiento y la sofisticación de las nuevas iniciativas, y por otro lado, evaluaciones críticas preocupadas por el alcance y la capacidad de incidencia política y cultural. Obviamente esta situación tiene que ver con el enorme campo de actividad ganado gracias a la nueva conectividad proporcionada por Internet y, en general, por la mayor accesibilidad a las tecnologías de la comunicación de las minorías activas. Pero esta intensa actividad en los márgenes no termina de frenar el cierre progresivo de la esfera pública para los problemas de las mayorías sociales, operado por el accionar de los medios convencionales-corporativos, que restringen agendas, excluyen actores e identidades gestionando representaciones y discursos sociales, limitando estratégicamente el pluralismo político e ideológico.

31 CFR 316.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 342.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

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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.

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

International Nuclear Information System (INIS)

2007-01-01

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

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

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Martin Rolák

2015-01-01

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

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

National Research Council Canada - National Science Library

2000-01-01

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

The Practice of Fiscal Citizenship

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Ana Maria da Costa Porto

2016-12-01

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

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

Science.gov (United States)

2013-10-23

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

CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

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Cirmaciu Diana

2010-07-01

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

Bangladesh : Fiscal Costs of Non-Financial Public Corporations

OpenAIRE

Kojo, Naoko C.

2010-01-01

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

The Impact of a Business Education on Fiscal Conservatism

Science.gov (United States)

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

2015-01-01

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

Money Market Operations in Fiscal 2007

OpenAIRE

Financial Markets Department

2008-01-01

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

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...

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...

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

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Agung Darono

2016-12-01

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

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...

Grønland som del af den bibelske fortælling - en 1700-tals studie

DEFF Research Database (Denmark)

Kjærgaard, Kathrine

2010-01-01

 For missionærerne i Grønland som for de fleste andre i 1700-tallet var Bibelen en historisk sand fortælling om verden, der omfattede hele verdenshistorien fra Skabelsen til de sidste tider. Bibelen var ikke bare en sand historie om fortiden, den var også en sand historie om nutiden og om fremtid...

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

International Nuclear Information System (INIS)

2001-07-01

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

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

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

The Fiscal Trilemma in a Danish Perspective

DEFF Research Database (Denmark)

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

2013-01-01

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

Equilibrium Implications of Fiscal Policy with Tax Evasion

DEFF Research Database (Denmark)

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

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

OCRWM annual report to Congress, fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

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

OCRWM annual report to Congress, fiscal year 1997

International Nuclear Information System (INIS)

1998-07-01

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

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

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

Science.gov (United States)

Lu, Linna; Lei, Yalin

2013-01-01

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

Fiscal and Financial Stability in Romania - An Overview

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.

42 CFR 54a.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

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

The restructuring of the fiscal equalization system in Croatia

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.

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.

PROPUESTA DE UN MODELO DE CONTROL FISCAL PARA EL ESTADO COLOMBIANO: EL SISTEMA DE CONTROL FISCAL NACIONAL

Directory of Open Access Journals (Sweden)

Héctor Ochoa Díaz

2003-01-01

Full Text Available En Colombia se ha venido aplicando el modelo de control fiscal que definió la Constitución de 1991, en el cual los departamentos y municipios disponen de autonomía para la organización y selección de los respectivos contralores. En lugar de mejorar el sistema de control fiscal, la politiquería y el clientelismo político lo han deteriorado en su calidad, con el consiguiente aumento innecesario de gastos en su operación. Esto ha facilitado la realización de numerosos ilícitos en los gobiernos locales y ha estimulado el avance de la corrupción. En este trabajo se establece un diagnóstico de la situación y se plantea un nuevo modelo que corresponde a un sistema integral de control fiscal para la nación colombiana, cuyas funciones serían técnicas, no políticas, para lo cual se conformaría una rama especializada, técnica y autónoma del Estado colombiano, que cubriría la vigilancia fiscal en los diferentes niveles del Gobierno: central, departamental y municipal.

AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

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Iulia Andreea Bucur

2014-12-01

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

Fiscal policy in the European Union – present and perspectives

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Eugenia Ramona Mara

2012-04-01

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

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

Science.gov (United States)

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

2017-04-01

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

POST-CRISIS FISCAL DILEMMAS IN ROMANIA

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IFRIM MIHAELA

2015-08-01

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

Fiscal planning of private electricity production projects

International Nuclear Information System (INIS)

Gauthier, R.

2002-01-01

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

ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

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Vuta Mariana

2012-12-01

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

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

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

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

International Nuclear Information System (INIS)

Hanne, H.; David, L.

1999-01-01

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

[Minna Ahokas. Valistus suomalaisessa kirjakulttuurissa 1700-luvulla. Bidrag till kännedom av Finlands natur och folk 188] / Tuija Laine

Index Scriptorium Estoniae

Laine, Tuija, 1964-

2012-01-01

Arvustus: Minna Ahokas. Valistus suomalaisessa kirjakulttuurissa 1700-luvulla. Bidrag till kännedom av Finlands natur och folk 188. Diss. Sasatamala : Finska Vetenskaps-societeten. (Suomen Tiedeseura, 2011)

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

OpenAIRE

Marcellino, Massimiliano

2002-01-01

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

Energy, fiscal balances and national sharing : research report

International Nuclear Information System (INIS)

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

2005-01-01

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

Does the Credible Fiscal Policy Support the Prices Stabilization?

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Kuncoro Haryo

2015-06-01

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

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

OpenAIRE

International Monetary Fund

2001-01-01

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

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

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MSc. Xhenet Syka

2013-12-01

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

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

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Rauf Abdur

2017-04-01

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

A long-term observation of 4U 1700-37 by the granat/watch all-sky monitor

DEFF Research Database (Denmark)

Sazonov, S.; Lapshov, I.; Sunyaev, R.

1995-01-01

with the help of Monte-Carlo simulations and derive the basic parameters of the stellar wind. We show that the wind in 4U 1700-37 well fits in the radiatively driven stellar wind theory. Our measurement of the mid-eclipse time together with the measurements of other experiments imply a decrease in the period...

The high energy X-ray spectrum of 4U 1700-37 observed from OSO 8

Science.gov (United States)

Dolan, J. F.; Coe, M. J.; Crannell, C. J.; Dennis, B. R.; Frost, K. J.; Orwig, L. E.; Maurer, G. S.

1980-01-01

The most intense hard X-ray source in the confused region in Scorpius has been identified as 4U 1700-37 (=HD 153919). Observations extending over three binary periods in 1978 September were carried out with the high-energy X-ray spectrometer on OSO 8. The 3.4 day modulation is seen above 20 keV with the intensity during eclipse being consistent with zero flux. The photonumber spectrum from 20 to 150 keV is well represented by a single power law with a photonumber spectral index of -2.77 + or - 0.35 or by a thermal bremsstrahlung spectrum with kT = 27 (+15, -7)keV. The counting rate above 20 keV outside of eclipse shows no evidence for the 96.8 minute X-ray modulation previously reported at lower energies. Despite the difficulties that exist in reconciling both the lack of periodic modulation in the emitted X-radiation and the orbital dynamics of the system with our currently accepted theories of the evolution and physical properties of neutron stars, the observed properties of 4U 1700-37 are all consistent with the source being a spherically accreting neutron star rather than a black hole.

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.

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

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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.

PRINCIPLES AND PROCEDURES ON FISCAL

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Morar Ioan Dan

2011-07-01

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

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

DEFF Research Database (Denmark)

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

2016-01-01

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

Participación de gais y lesbianas en la esfera pública en Quibdó: de la fiesta de san pacho al reconocimiento estatal

OpenAIRE

García Vila, Jaime Eduardo

2016-01-01

Esta investigación busca analizar las distintas formas a través de las cuales las personas gais y lesbianas de Quibdó lograron una visibilización en la esfera pública de su ciudad. Este proceso será visto en diferentes escenarios. Primero, en la participación en espacios culturales como San Pacho, shows y reinados de belleza. Segundo, en el activismo realizado por la Fundación Ébano Diverso, que ha logrado abrir espacios de diálogo con instancias como la Alcaldía de Quibdó y la Gobernación de...

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

Science.gov (United States)

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

2014-01-01

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

The fiscal framework and urban infrastructure finance in China

OpenAIRE

Ming Su; Quanhou Zhao

2006-01-01

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

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.

Generationen weiblicher Dichter um 1700 in Altenburg. Anna Carrdus legt eine sorgfältige Textedition vor Generations of Female Poets Around 1700 in Altenburg—Anna Carrdus Presents a Careful Edition of Texts

Directory of Open Access Journals (Sweden)

Mechthilde Vahsen

2006-03-01

Full Text Available Es lässt sich nicht sagen, dass mit Margaretha Susanna von Kuntsch alles anfing, aber die in Altenburg um 1700 ansässige Frau ist intensiv mit dem geistigen und kulturellen Leben der aufstrebenden Stadt verbunden. Ebenso wie 16 andere Frauen, größtenteils aus ihrem Verwandten- und Freundeskreis. Sie alle zeichnen sich dadurch aus, dass sie Gedichte verfassen, die nun in einer hervorragend edierten und kommentierten Ausgabe vorliegen. Damit werden Werke von Autorinnen der Frühen Neuzeit der literarisch interessierten, breiten Öffentlichkeit wieder zugänglich gemacht: Ein existentiell wichtiger Beitrag zur Geschlechtergeschichte, der sich dem Werk und der Wiederentdeckung von Autorinnen widmet.It is impossible to claim that everything began with Margaretha Susanna von Kutsch, however this woman who lived in Altenburg around 1700 is integrally connected to the intellectual and cultural life of the aspiring city. This is also the case for 16 other women, the majority of whom were part of her family or circle of friends. Each of these women wrote poetry, which is now presented in an excellently edited and commented volume. Texts by female authors of the early modern period are thus now made accessible to a wide literary public. The volume is an important contribution to gender history that devotes itself to the work and rediscovery of female authors.

FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

OpenAIRE

Lidia Daniela I. Roman

2008-01-01

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

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

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

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

Monetary union without fiscal coordination may discipline policymakers

NARCIS (Netherlands)

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

1995-01-01

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

Fiscal Year 2015 Budget

Data.gov (United States)

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

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

National Research Council Canada - National Science Library

2000-01-01

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

Development of superalloys for 1700 C ultra-efficient gas turbines

Energy Technology Data Exchange (ETDEWEB)

Harada, Hiroshi [National Institute for Materials Science, Tsukuba, Ibaraki (Japan). High Temperature Materials Center

2010-07-01

Mitigation of global warming is one of the most outstanding issues for the humankind. The Japanese government announced that it will reduce its greenhouse gas emissions by 25% from the 1990 level by 2020 as a medium-term goal. One of the promising approaches to achieving this is to improve the efficiency of thermal power plants emitting one-third of total CO{sub 2} gas in Japan. The key to improving the thermal efficiency is high temperature materials with excellent temperature capabilities allowing higher inlet gas temperatures. In this context, new single crystal superalloys for turbine blades and vanes, new coatings and turbine disk superalloys have been successfully developed for various gas turbine applications, typically 1700 C ultra-efficient gas turbines for next generation combine cycle power plants. (orig.)

Planificación fiscal internacional: planificación fiscal agresiva y medidas para combatirla

OpenAIRE

Martínez Díaz, Lara

2017-01-01

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

Budgetary Structure as a Determinant in Measuring Fiscal Transparency

Directory of Open Access Journals (Sweden)

Benito Furtado Mota

2017-08-01

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

Fiscal and monetary policies in complex evolving economies

NARCIS (Netherlands)

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

2014-01-01

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

The Credibility of Fiscal Rules Policy and Business Cycle Volatility

Directory of Open Access Journals (Sweden)

Kuncoro Haryo

2016-06-01

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

JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

Directory of Open Access Journals (Sweden)

DRAGOS (COMAN DORICA

2015-08-01

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

Fiscal reaction under endogenous structural changes in Brazil

Directory of Open Access Journals (Sweden)

Andrei G. Simonassi

2014-01-01

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

Didáctica básica para la construcción de la esfera basada en la estructura del cubo: una lección elemental en la enseñanza aprendizaje de los sólidos para todos los estudiantes de dibujo

Directory of Open Access Journals (Sweden)

Mariano Prado V.

2003-01-01

Full Text Available El objetivo de este artículo es explicar un proceso de dibujo que involucra el estudio de los elementos estructurales de la esfera. Es un planteamiento dirigido a los estudiantes de los cursos de dibujo quienes deben aprender a percibir las cualidades volumétricas del objeto real y representarlo por medio de los elementos estructurales intrínsecos. Se definen dos maneras de abordar la representación de la esfera, una para estudiantes novatos, y otra para estudiantes avanzados. Se repasa la estructura del cubo, y los conceptos básicos de la perspectiva, el método de visado, el dominio de las proporciones del cubo, la relación de los ángulos del cubo respecto de los lados, la estructura portante, los elementos básicos de la estructura del cubo. Se estudia además la construcción de las elipses en los tres planos cartesianos, y las diferencias de calidad tonal que se deben de utilizar. Todos estos procedimientos se enumeran en el presente artículo, explicados paso a paso, por medio de ilustraciones. También, se muestran varios ejemplos de la esfera en posiciones sencillas y extremas que demuestran la variación de los ejes básicos de acuerdo a su posición y dirección en el espacio

CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

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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.

Is That Fiscal Convergence Provides Business Cycles Synchronization

OpenAIRE

Alimi, Nabil; Garbaa, Radhouan

2014-01-01

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

42 CFR 433.32 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

42 CFR 457.226 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

Budget estimates: Fiscal years, 1990--1991

International Nuclear Information System (INIS)

1989-01-01

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

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

Directory of Open Access Journals (Sweden)

Elena PĂDUREAN, PhD

2012-09-01

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

The history of the British coal industry. Volume 2, 1700-1830: the industrial revolution

Energy Technology Data Exchange (ETDEWEB)

Flinn, M W; Stoker, D

1984-01-01

The history of the British coal industry from 1700 to 1830 is discussed in terms of the development of coal-mining, the ownership and management of collieries, technology, the transport of coal, capital, markets, the organization of coal marketing, the economics of mining, the organization of mining labor, wages and industrial relations, the mining community, and the coal industry and the economy. A glossary of mining terms is provided, along with definitions of weights and measures used in the period.

Esterilização em Ortodontia: eficácia do esterilizador com esferas de vidro Sterilization in Orthodontics: effectiveness of glass bead sterilizers

Directory of Open Access Journals (Sweden)

Sônia Rodrigues Dutra

2008-08-01

Full Text Available OBJETIVO: avaliar a efetividade do esterilizador com esferas de vidro Steri® 350, quanto ao controle de infecção das partes ativas dos alicates ortodônticos. METODOLOGIA: foram utilizados nove alicates ortodônticos, previamente esterilizados em autoclave à temperatura de 121ºC, durante 20 minutos. Posteriormente, as partes ativas dos alicates foram contaminadas com Bacillus stearothermophilus. Logo após, as pontas dos alicates foram colocadas no Steri® 350, durante os períodos de 3, 5, 10, 15, 20, 30 e 40 segundos, em temperatura de 255ºC, para avaliar a eficácia da esterilização. RESULTADOS E CONCLUSÕES: o esterilizador com esferas de vidro mostrou-se eficaz no controle do crescimento de Bacillus stearothermophilus nas partes ativas dos alicates ortodônticos, a partir de 10 segundos de exposição à temperatura de 255ºC.AIM: The aim of this research was to evaluate the efficiency of Steri® 350glass bead sterilizer, on the infection control of the active part of the orthodontic pliers. METHODS: Nine orthodontic pliers were sterilized in the steam autoclave at 121ºC in 20 minutes and subsequently the active part of each plier was dipped in a culture for Bacillus stearothermophilus. Later, the active part of each plier was putted into the Steri® 350 in the following periods: 3, 5, 10, 15, 20, 30, and 40 seconds at 255ºC to evaluate the efficiency of this method in the infection control. RESULTS AND CONCLUSIONS: This sterilization method has been effective to control the presence of Bacillus stearothermophilus on the active part of orthodontic pliers at 255ºC in 10 seconds.

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.)

Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

Directory of Open Access Journals (Sweden)

Larisa Preda

2007-05-01

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

The Growth and Stabilization Properties of Fiscal Policy in Malaysia

OpenAIRE

Sohrab Rafiq

2013-01-01

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

FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

Directory of Open Access Journals (Sweden)

Lazar Paula

2012-12-01

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

As esferas pública e privada: reflexões sobre o papel da educação

Directory of Open Access Journals (Sweden)

Paula de Souza Bezerra

2017-08-01

Full Text Available A discussão propõe uma busca sobre os conceitos de esfera pública e privada desde a Antiguidade, bem como o papel da educação em meio a esses dois campos organizacionais. Tendo em vista a existência de uma crise que abrange diversos segmentos (político, econômico, cultural e social na atualidade, trazemos a seguinte inquietação: precisamos de um resgate dos conceitos de público e privado? Com essa pergunta o objetivo deste artigo é fazer uma reflexão sobre o resgate do público e do privado e o papel que a educação pode desempenhar nessa perspectiva. A possiblidade de a pesquisa vir a ser um instrumento de estudo para a academia, e também um caminho para conscientização da própria comunidade, apresenta-se como sua justificativa. Como metodologia optou-se pelo estudo de cunho bibliográfico e de abordagem qualitativa, utilizando como principais referenciais teóricos: Hannah Arendt, Celso Lafer e José Sérgio de Carvalho.

FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

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Angelita Kithatu-Kiwekete

2017-07-01

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

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

Directory of Open Access Journals (Sweden)

Jorge P. Gordin

2009-06-01

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

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

International Nuclear Information System (INIS)

1981-07-01

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

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

Science.gov (United States)

Martin, Cathy R.

1991-01-01

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

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

OpenAIRE

Badrudin, Rudy

2013-01-01

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

Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

Directory of Open Access Journals (Sweden)

Wissem Khanfir

2017-06-01

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

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.

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

Science.gov (United States)

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

2014-01-01

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

European Fiscal Policy and Taxation System in Italy

Directory of Open Access Journals (Sweden)

Oprișan Oana

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Ante Žigman

2011-12-01

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

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

Science.gov (United States)

Katircioglu, Salih; Katircioglu, Setareh

2018-02-01

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

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

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Hammed Adetola Adefeso

2014-04-01

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

Fiscal Imbalances, Poverty and Inequality in Pakistan

OpenAIRE

Irfan Ullah - Naimatullah Baber

2014-01-01

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

Fiscal Policy and Growth in Developing Asia

OpenAIRE

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

2014-01-01

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

Impact assessment of Public Relations in the Fiscal Control Management of the National Agency for Fiscal Administration

Directory of Open Access Journals (Sweden)

D.Haranguş

2013-12-01

Full Text Available The present study examines the role of public relations as a socio-economic tool of persuasion and educating taxpayers of their civic responsibility to honor fair tax obligations. We propose solutions for improving and restructuring the fiscal control management by diversifying and expanding the range of the instrument constant communication/ public relations and increasing their efficiency in the National Agency for Fiscal Administration, diversifying forms of public communication. The proposed work aims to fill a niche in tax audit work of taxpayers to be felt in practice equitable collection of taxes.

Fiscal 2000 report on result. Phase-1 R and D on closed type high efficiency gas turbine technology corresponding to recovery of carbon dioxide; 2000 nendo nisanka tanso kaishu taio closed gata kokoritsu gas turbine gijutsu dai 1 ki kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-03-01

Technological development is aimed at a 500MW class gas turbine plant with a generator-end efficiency of over 60%, while using a 1,700 degree C class ultra high temperature gas turbine by natural gas fuel and fully collecting CO{sub 2} in the exhaust gas through an oxygen combustion closed type system. The paper describes the results of fiscal 2000. A conceptual design was made on the basis of a tentatively set second mass and heat balance concerning the closed cycle that facilitated CO{sub 2} recovery by methane-oxygen combustion, with a system optimization method examined by parameter studies (sensitivity analysis of the effect of each parameter on the generator-end efficiency). Using the zero-th conceptual design implemented in fiscal 1999, the first mass and heat balance (generator-end efficiency 58%) and the results of parameter studies, the system optimization was continuously examined, deciding the second mass and heat balance. A calculation of 59.8% was obtained for the generator-end efficiency. A study was conducted on a closed system verification machine based on the ME-1000 gas turbine by Mitsubishi Heavy Industries, Ltd. The premises of CRIEPI (Central Research Institute of Electric Power Industry) Yokosuka laboratory was assumed to be the installation site for the machine. (NEDO)

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

African Journals Online (AJOL)

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

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

OpenAIRE

MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

2013-01-01

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

Fiscal Year 2013 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

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

2013-11-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

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

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

International Nuclear Information System (INIS)

1995-09-01

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

Assessing the impact of fiscal measures on the Czech economy

Czech Academy of Sciences Publication Activity Database

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

2015-01-01

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

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

Science.gov (United States)

2012-05-15

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

SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

Directory of Open Access Journals (Sweden)

I. Lyutyy

2014-01-01

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

78 FR 62415 - Refugee Admissions for Fiscal Year 2014

Science.gov (United States)

2013-10-21

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

Hypergraph Representations: A Study of Carib Attacks on Colonial Forces, 1509-1700

Directory of Open Access Journals (Sweden)

Termeh Shafie

2017-10-01

Full Text Available Network data consisting of recorded historical events can be represented as hyper-graphs where the ties or events can connect any number of nodes or event related attributes. In this paper, we perform a centrality analysis of a directed hypergraph representing attacks by indigenous peoples from the Lesser Antilles on European colonial settlements, 1509–1700. The results of central attacks with respect to at- tacked colonial force, member of attack alliances, and year and location of attack are discussed and compared to a non-relational exploratory analysis of the data. This comparison points to the importance of a mixed methods approach to enhance the analysis and to obtain a complementary understanding of a network study.

La coyuntura económica nacional

Directory of Open Access Journals (Sweden)

Arturo Huerta González

2003-01-01

Full Text Available El objetivo de este artículo es analizar los problemas de contracción económica que enfrenta nuestro país como resultado de la política económica predominante, que lo ha llevado a depender de la economía estadounidense. Cuando ésta enfrentó problemas de crecimiento también frenó el crecimiento de la economía nacional. El gobierno mexicano no instrumenta política fiscal anticíclica (expansión del gasto para contrarrestar la caída de exportaciones y recuperar la dinámica económica por considerar que ello originaría presiones sobre precios y el sector externo y pudiera llevar a un contexto de especulación y crisis. Es por esto que se opta por seguir priorizando políticas contraccionistas para evitar la inflación, como si éste fuese el principal problema del país. Asimismo, el gobierno insiste en las reformas estructurales (apertura eléctrica, petrolera, reforma fiscal y laboral para ampliar la esfera de influencia del sector privado nacional y extranjero y para consolidar el saneamiento fiscal y abaratar el costo de la fuerza de trabajo, impulsando así la dinámica económica. Sin embargo, tales reformas ya las hemos vivido —desde el gobierno de Salinas de Gortari a la fecha— y sus resultados han sido crecimientos espurios que han desembocado en crisis y en el actual estancamiento. Mientras prosiga la actual política económica seguirá deteriorándose la esfera productiva y aumentando el desempleo, sin que se logre un crecimiento sostenido y menos vulnerable de la economía

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)

Fiscal impacts model documentation. Version 1.0

International Nuclear Information System (INIS)

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

1986-05-01

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

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

International Nuclear Information System (INIS)

Malova, Aleksandra; Ploeg, Frederick van der

2017-01-01

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

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

National Research Council Canada - National Science Library

2002-01-01

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

Accountability report - fiscal year 1997

International Nuclear Information System (INIS)

1998-01-01

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

Routledge History of Women in Modern Europe, 1700 to the present

DEFF Research Database (Denmark)

scholars and rising stars of the discipline to provide a ground-breaking and unique contribution to the historical study of women. Chapters include:European Women's History at the Crossroads, Writing Women in(to) European History, At Home in the Family, Female Sexuality, Learning to be good girls and women......The Routledge History of Women in Europe since 1700 is a landmark publication that provides an over view of women's role and place in Western Europe, spanning three centuries. Drawing on new research and provoking valuable new insights, this comprehensive edited collection brings together renowned......, Women Workers, Working women, Women Religious and religious women, Women as citizens, Women in War and Peace, Home and Away, popular culture and Leisure, Mistresses of creation, women as producers and consumers of culture....

77 FR 29317 - Fiscal Year 2011 Draft Work Plan

Science.gov (United States)

2012-05-17

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

77 FR 29317 - Fiscal Year 2012 Draft Work Plan

Science.gov (United States)

2012-05-17

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

Sustainable Fiscal Strategies under Changing Demographics

DEFF Research Database (Denmark)

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

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Efayena Oba Obukohwo

2017-07-01

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

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

International Nuclear Information System (INIS)

Kawakami, Shin-ichi

1984-01-01

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

Fiscal policy lags and income adjustment processes

International Nuclear Information System (INIS)

De Cesare, Luigi; Sportelli, Mario

2012-01-01

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

Accountability report - fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

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

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

Directory of Open Access Journals (Sweden)

Petru GRICIUC

2015-12-01

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

ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA

Directory of Open Access Journals (Sweden)

Hasan Mahmutović

2017-04-01

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

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

Directory of Open Access Journals (Sweden)

Nadia Cerasela DARIESCU

2009-06-01

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

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

African Journals Online (AJOL)

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

Groundwater Annual Status Report for Fiscal Year 1998

International Nuclear Information System (INIS)

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

1999-01-01

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

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

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

The State Fiscal Policy: Determinants and Optimization of Financial Flows

Directory of Open Access Journals (Sweden)

Sitash Tetiana D.

2017-03-01

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

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

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

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

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

Oil and gas fiscal regimes of the western Canadian provinces

International Nuclear Information System (INIS)

1991-11-01

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

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

Directory of Open Access Journals (Sweden)

Begović Boris

2017-01-01

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

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.

El cobre y la estrategia fiscal óptima para Chile

OpenAIRE

Alejandro Drexler; Eduardo Engel; Rodrigo Valdés

2001-01-01

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

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

International Nuclear Information System (INIS)

1983-01-01

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

Fiscal 1993 U.S. Science Budget request released

Science.gov (United States)

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

1992-02-01

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

Implications of Electronic Commerce for Fiscal Policy

Science.gov (United States)

Goolsbee, Austan

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

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

OpenAIRE

Kerstin Bernoth; Guntram B. Wolff

2006-01-01

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

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

Science.gov (United States)

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

2012-01-01

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

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

African Journals Online (AJOL)

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

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.

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 

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

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...

PG 1700 + 518 - a low-redshift, broad absorption line QSO

International Nuclear Information System (INIS)

Pettini, M.; Boksenberg, A.

1985-01-01

The first high-resolution optical spectra and lower resolution UV spectra of PG 1700 + 518, the only known broad-absorption-line (BAL) QSO at low emission redshift (0.288) are presented. The optical data were obtained with the Isaac Newton Telescope on the island of La Palma and the UV data with the International Ultraviolet Explorer satellite. The outstanding feature of the optical spectrum is a strong, broad Mg II absorption trough, detached from the Mg II emission line and indicative of ejection velocities of between 7000 and 18,000 km/s. Also detected were narrow (FWHM = 350 km/s) Mg II absorption lines at absolute z = 0.2698, which are probably related to the mass ejection phenomenon. It is concluded that the emission-line spectrum is similar to that of other low-redshift QSOs although there are some obvious differences from typical BAL QSOs, most notably in the unusually low level of ionization of both emission-line and broad absorption line gas. 21 references

Groundwater Annual Status Report for Fiscal Year 1999

International Nuclear Information System (INIS)

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

2000-01-01

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

El control fiscal y la revisoría fiscal en las entidades públicas: frente al dictamen sobre los estados contables, ¿quién tiene la razón?

OpenAIRE

Castillo, Jesús Iván

2008-01-01

El control fiscal y la revisoría fiscal hacenparte de los mecanismos de control externo diseñados porel Estado para la vigilancia de la gestión fiscal de la administracióny para el aseguramiento del buen uso y conservaciónde los recursos públicos y privados, de conformidadcon las normas legales, que dadas las características y naturalezafuncional, presentan similitudes, pero también marcadasdiferencias.El control fiscal es una función pública, mediante la cual serealiza vigilancia sobre la fo...

The Fiscal Impacts of School Choice in New Hampshire

Science.gov (United States)

Gottlob, Brian J.

2004-01-01

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

Fiscal Austerity Versus Growth in Croatia

Directory of Open Access Journals (Sweden)

Marinko Škare

2015-04-01

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

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.

Estrategia en la determinación del factor de forma de radiación ilustrado con el sistema plano-esfera

Directory of Open Access Journals (Sweden)

Héctor Armando Durán Peralta

2012-04-01

Full Text Available En el diseño de hornos y dispositivos que calientan o enfrían sistemas mediante radiación se necesita calcular el factor de forma, el cual permite determinar la transferencia de calor por radiación entre superficies que estén a distinta temperatura. Generalmente, en los textos que tratan de transferencia de calor se deduce y muestra la ecuación para obtener el factor de forma entre dos superficies que intercambian calor por radiación para configuraciones muy sencillas, pero no se enseña cómo se hace el cálculo para geometrías y configuraciones un poco más complejas. Mediante este documento se pretende dar –con fines netamente académicos– una estrategia para calcular el factor de forma de otras configuraciones, mostrando dicha estrategia al desarrollar un caso particular, como el cálculo del factor de forma plano-esfera.

De fiscale fishing expedition

NARCIS (Netherlands)

Poelmann, E.

2016-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

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

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...

Voices of nuclear-power monitors in fiscal 1981

International Nuclear Information System (INIS)

1983-01-01

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

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

Czech Academy of Sciences Publication Activity Database

Baxa, Jaromír; Paulus, M.

2016-01-01

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

Milton Friedman e a efetividade da política fiscal

Directory of Open Access Journals (Sweden)

Francisco Luiz C. Lopreato

2013-08-01

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

Fenomenología de la esfera pública del mercado y crítica de la economía política en Hannah Arendt

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Agustín Palomar Torralbo

2016-11-01

Full Text Available En este artículo se estudia el lugar que la economía tiene en el pensamiento político de Arendt. Para ello, en primer lugar, tras presentar el pensamiento de Arendt como una fenomenología en la que se describen los diversos modos de la experiencia humana, el trabajo aclara el concepto moderno de economía. En segundo lugar, se describe la esfera de económica como un tipo ideal de experiencia humana constituida desde el trabajo. Y, por último, se adentra desde aquí, esto es, inmanentemente, en las dos principales consecuencias que para Arendt arrastró el capitalismo: el imperialismo y  el conformismo.

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

Aproximación a la esfera pública contemporánea: habilitaciones desde la producción cultural / Aproxime-se da esfera pública contemporânea: ratings de produção cultural

Directory of Open Access Journals (Sweden)

Matías David López

2016-07-01

Full Text Available El presente trabajo de investigación es una aproximación a una “nueva configuración” de la esfera pública. Para esto se tendrán presentes las actuales articulaciones de las formas de producción cultural y ciertos modos renovados de intervención en el espacio público, en relación los usos y las habilitaciones de Internet y las tecnologías de la comunicación. De este modo el espacio público “se amplia”, por lo que las metáforas y términos territoriales para entenderlo deben ser repensadas ante la incorporación y expansión de “lo virtual-tecnológico” en la vida cotidiana. El artículo se inscribe en un estilo analítico con una metodología interpretativa: utiliza como materiales las reflexiones contemporáneas y algunas prácticas y productos culturales actuales. En sus conclusiones, apunta una serie de coordenadas para interpretar los procesos contemporáneos en relación a la ampliación de espacio público por lo virtual, las nuevas formas de acción colectiva por la apropiación de dispositivos y herramientas virtuales y nuevas características del campo intelectual dada por la habilitación de nuevos espacios de “enunciación pública”.

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

OpenAIRE

AMGAIN, Jeeban; DHAKAL, Nanda Kumar

2017-01-01

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

The impact of land-cover modification on the June meteorology of China since 1700, simulated using a regional climate model

NARCIS (Netherlands)

Wang, H.; Pitman, A.J.; Zhao, M.; Leemans, R.

2003-01-01

A series of simulations was conducted using a regional climate model with a domain covering mainland China. Simulations were conducted for a single June using estimated land cover for 1700, 1750, 1800, 1850, 1900, 1950, 1970 and 1990. The conversion of land cover between these periods was extensive

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

Directory of Open Access Journals (Sweden)

Irena Woroniecka-Leciejewicz

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

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

"Polnische Patrioten?" Einige Anmerkungen zum frühen Polenbild in Westpreußen um 1700

OpenAIRE

Steffen, Frank

2002-01-01

Poniższa praca odnosi się głównie do tezy Huberta Orłowskiego, według której „niemiecka dyskusja o Polsce miała legitymujące, nic do pominięcia znaczenie dla wynalezienia niemieckiego narodu”. Wobec rozmiarów i rozdrobnienia społeczno-wyznaniowego Rzeszy Niemieckiej ok. 1700 r. temat ten ograniczony jest do Prus Zachodnich i głównego problemu (teoria państwowości, religia, historia) debaty o przyczynach funkcjonowania powstałego obrazu Polski. Koncentracja na Prusach Zachodnich wy...

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

Esfera pública y redes sociales en Internet: ¿Qué es lo nuevo en Facebook?/ Public sphere and social networks resources on Internet: What's new in Facebook?

Directory of Open Access Journals (Sweden)

Natalia Raimondo Anselmino

2016-01-01

Full Text Available Habitamos en sociedades altamente mediatizadas ya no sólo completamente atravesadas por la acción de los medios masivos de comunicación sino, también, por las nuevas tensiones que asume el proceso de mediatización a partir del desarrollo de las redes sociales en Internet. Al reconocer la naturaleza ambiental y constructiva de los medios masivos de comunicación es posible, también, considerar a la mediatización como modalidad nuclear de construcción de la esfera pública. En dicho contexto, este escrito inquiere sobre los modos en que el funcionamiento de Facebook y los discursos allí expuestos participan en la configuración de la esfera pública contemporánea, así como, además, sobre el grado de novedad que presenta dicha intervención respecto de la ejercida por los tradicionales medios masivos de comunicación. En función de articular las reflexiones expuestas con algunos de los ejes que ha asumido el debate teórico suscitado por el análisis que realizó Habermas sobre la génesis y las transformaciones estructurales de la vida pública, este texto se concentra en los siguientes tres aspectos: la gestión de la visibilidad, de la puesta en público o publicación; el lugar que ocupan el diálogo, la deliberación y el disenso; la condición múltiple y móvil de la esfera pública actual. We live in highly mediatizated societies and not only completely traversed by the action of the mass media but also by new tensions that assumes the mediatization process from the development of social networks resources on Internet. Recognizing the environmental and constructive nature of the mass media, it is also possible to consider mediatization as nuclear mode of construction of the public sphere. In this context, this paper asks about the ways in which the operation of Facebook and discourses posted there shape contemporary public sphere, and also the degree of novelty of such intervention with respect to that exerted by the

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

2012-01-01

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

Consultatie bij fiscale wetgeving

NARCIS (Netherlands)

Kreveld, Netty Margriet Amelien van

2016-01-01

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

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.

Bio-fuels: European Communities fiscal initiatives

International Nuclear Information System (INIS)

Autrand, A.

1992-01-01

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

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

International Nuclear Information System (INIS)

1980-12-01

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

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

Directory of Open Access Journals (Sweden)

Seok-Kyun Hur

2018-03-01

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

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.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

Directory of Open Access Journals (Sweden)

Alina DOMNIŞOR

2016-09-01

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

Major Findings from The Changing Body: Health, Nutrition, and Human Development in the Western World since 1700.

Science.gov (United States)

Fogel, Robert W; Grotte, Nathaniel

2011-12-01

This paper discusses findings from The Changing Body: Health, Nutrition, and Human Development in the Western World since 1700 (Cambridge University Press) The book is built on the authors' work with 300 years of height and nutrition data and discusses their findings in the context of technophysio evolution, a uniquely modern form of rapid physiological development, the result of humanity's ability to control its environment and create technological innovations to adapt to it.

INFLUENCE OF FISCAL POLICY DYNAMICS ON OUTPUT MANAGEMENT

Directory of Open Access Journals (Sweden)

Predescu Antoniu

2013-04-01

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

FISCAL DECENTRALIZATION IN ALBANIA: EFFECTS OF TERRITORIAL AND ADMINISTRATIVE REFORM

Directory of Open Access Journals (Sweden)

Mariola KAPIDANI

2015-12-01

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

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

International Nuclear Information System (INIS)

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

2005-01-01

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

Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

International Nuclear Information System (INIS)

Palmer, E.

1999-01-01

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

Beneficios fiscales de las sociedades cooperativas en Venezuela

OpenAIRE

Ramírez A., Héctor M.

2013-01-01

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

MERCOSUL x Brasil: análise da soberania fiscal

Directory of Open Access Journals (Sweden)

Juliana Kiyosen Nakayama

2004-12-01

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

75 FR 22689 - Fiscal Service

Science.gov (United States)

2010-04-29

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

Yearly (Fiscal) Historical Electronic Services Report

Data.gov (United States)

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

A Comparison of the Variability of the Symbiotic X-ray Binaries GX 1+4, 4U 1954+31, and 4U 1700+24 from Swift/BAT and RXTE/ASM Observations

Science.gov (United States)

Corbet, R. H. D.; Sokoloski, J. L.; Mukai, K.; Markwardt, C. B.; Tueller, J.

2007-01-01

We present an analysis of the X-ray variability of three symbiotic X-ray binaries, GX 1+4, 4U 1700+24, and 4U 1954+31, using observations made with the Swift Burst Alert Telescope (BAT) and the Rossi X-ray Timing Explorer (RXTE) All-Sky Monitor (ASM). Observations of 4U 1954+31 with the Swift BAT show modulation at a period near 5 hours. Models to explain this modulation are discussed including the presence of an exceptionally slow X-ray pulsar in the system and accretion instabilities. We conclude that the most likely interpretation is that 4U 1954+31 contains one of the slowest known X-ray pulsars. Unlike 4U 1954+31, neither GX 1+4 nor 4U 1700+24 show any evidence for modulation on a timescale of hours. An analysis of the RXTE ASM light curves of GX l+4, 4U 1700+24, and 4U 1954+31 does not show the presence of periodic modulation in any source, although there is considerable variability on long timescales for all three sources. There is no modulation in GX 1+4 on either the optical 1161 day orbital period or a previously reported 304 day X-ray period. For 4U 1700+24 we do not confirm the 404 day period previously proposed for this source from a shorter duration ASM light curve.

Instrumental Effects of Fiscal Policy for Pakistan Economy

Directory of Open Access Journals (Sweden)

Ghulam Rasool Madni

2013-12-01

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

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

Directory of Open Access Journals (Sweden)

CORINA-MARIA ENE

2010-06-01

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

Impact of Fiscal Variables on Economic Development of Pakistan

Directory of Open Access Journals (Sweden)

Zaheer Khan KAKAR

2011-12-01

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

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

OpenAIRE

International Monetary Fund

2006-01-01

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

Empiric Study about the Mix Fiscal Policy – Economic Development

Directory of Open Access Journals (Sweden)

Alexandru Sergiu Ocnean

2006-11-01

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

Empiric Study about the Mix Fiscal Policy – Economic Development

Directory of Open Access Journals (Sweden)

Alexandru Sergiu Ocnean

2006-09-01

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

Sobre a objetividade na relação sujeito-objeto no plano da imagem ou da esfera instrumental/organizacional: um ponto de vista para a pesquisa na enfermagem Sobre la objetividad en la relación sujeto - objeto en el plan de la imagen o de la esfera instrumental/organizacional: un punto de vista para la investigación en la enfermería About the objectivity in the subject-object relationship in the image’s plan or in the instrumental/organizational scope: a point of view for the nursing research

Directory of Open Access Journals (Sweden)

Vilma de Carvalho

2008-06-01

Full Text Available Discussão sobre a objetividade na relação sujeito-objeto - âmbito do fenômeno do conhecimento e pesquisas/estudos de enfermagem. A abordagem teórico-filosófica incide sobre a esfera intermediária - instrumental/organizacional - relativamente a possíveis verdades aproximadas. Essa esfera entendida como esfera da "imagem" ou espaço formal ( locus virtual? de transferência de caracteres da realidade objetiva. A análise de natureza gnoseológico-epistemológica, sem pretensões aprofundadas, salvo o alcance da compreensão para estudos ou buscas investigativas em plano de núcleos de pesquisa na enfermagem. A autora assume a crítica em favor do domínio de conceitos e categorias do conhecer e relativamente à enfermagem enquanto "ciência-em-vias-de-se-fazer". Aponta para o risco de confundir-se, de um lado, o plano pragmático/ assistencial (trabalho e operações práticas e, de outro, o plano gnoseológico/epistemológico (trabalho teórico-acadêmico de buscas de verdades aproximadas. E apresenta argumentos/justificavas lógicas para as distinções entre interesses do sujeito pesquisador (plano da Subjetividade e outros apropriados à construção científica (plano da Objetividade.Discusión sobre la objetividad en la relación sujeto-objeto, ámbito del fenómeno del conocimiento / interés de la investigación/ estudios de enfermería. El abordaje de efecto teórico-filosófico incide sobre la esfera intermedia - instrumental/organizacional - relacionada con la formalización de posibles verdades aproximadas. Esa esfera entendida como esfera de la "imagen" o espacio formal de transferencia de determinaciones o caracteres del real objetivo. El análisis es de naturaleza gnoseológicoepistemológica, sin pretensiones profundas, salvo el alcance de comprensión para estudios o indagaciones en el plano de núcleos de investigación en enfermería. La autora hace la critica en favor de conceptos y categorías del conocer y en lo que

77 FR 32178 - Fiscal Service

Science.gov (United States)

2012-05-31

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

Institutions improving fiscal performance: Evidence from Swedish municipalities

DEFF Research Database (Denmark)

Dietrichson, Jens; Ellegård, Lina Maria

2014-01-01

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

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2013-02-04

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

The Fiscal Impact of the Kentucky Education Tax Credit Program

Science.gov (United States)

Gottlob, Brian J.

2006-01-01

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

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

Directory of Open Access Journals (Sweden)

Anna N. Tsibulina

2014-01-01

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

Environmental fiscal reforms

OpenAIRE

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

2014-01-01

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

Challenging issues in the study of fiscally-induced migration.

Science.gov (United States)

Winer, S L

1986-01-01

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

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

Directory of Open Access Journals (Sweden)

Oscar Javier Cárdenas Rodríguez

2012-02-01

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

FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

Directory of Open Access Journals (Sweden)

Nasrudin Nasrudin

2013-04-01

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

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

Directory of Open Access Journals (Sweden)

Jason E. Taylor

2017-06-01

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

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

OpenAIRE

International Monetary Fund

2003-01-01

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

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

NARCIS (Netherlands)

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

2007-01-01

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

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

Science.gov (United States)

Department of Education, Washington, DC.

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

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

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

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

Science.gov (United States)

Malinowski, Matthew J.

2012-01-01

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

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.

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...

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...

Operational Aspects of Fiscal Policy in Oil-Producing Countries

OpenAIRE

Steven A Barnett; Rolando Ossowski

2002-01-01

Oil-producing countries face challenges arising from the fact that oil revenue is exhaustible, volatile, and uncertain, and largely originates from abroad. Reflecting these challenges, the paper proposes some important general principles for the formulation and assessment of fiscal policy in these countries. The main findings can be summarized in some key guidelines: the non-oil balance should feature prominently in the formulation of fiscal policy; it should generally be adjusted gradually; ...

Abrupt uplift within the past 1700 years at Southern Puget Sound, Washington

Science.gov (United States)

Bucknam, R.C.; Hemphill-Haley, E.; Leopold, E.B.

1992-01-01

Shorelines rose as much as 7 meters along southern Puget Sound and Hood Canal between 500 and 1700 years ago. Evidence for this uplift consists of elevated wave-cut shore platforms near Seattle and emerged, peat-covered tidal flats as much as 60 kilometers to the southwest. The uplift was too rapid for waves to leave intermediate shorelines on even the best preserved platform. The tidal flats also emerged abruptly; they changed into freshwater swamps and meadows without first becoming tidal marshes. Where uplift was greatest, it adjoined an inferred fault that crosses Puget Sound at Seattle and it probably accompanied reverse slip on that fault 1000 to 1100 years ago. The uplift and probable fault slip show that the crust of the North America plate contains potential sources of damaging earthquakes in the Puget Sound region.

Avoiding inconsistencies over time and tracking difficulties in Applied Biosystems AB1700™/Panther™ probe-to-gene annotations

Directory of Open Access Journals (Sweden)

Benecke Arndt

2005-12-01

Full Text Available Abstract Background Significant inconsistencies between probe-to-gene annotations between different releases of probe set identifiers by commercial microarray platform solutions have been reported. Such inconsistencies lead to misleading or ambiguous interpretation of published gene expression results. Results We report here similar inconsistencies in the probe-to-gene annotation of Applied Biosystems AB1700 data, demonstrating that this is not an isolated concern. Moreover, the online information source PANTHER does not provide information required to track such inconsistencies, hence, even correctly annotated datasets, when resubmitted after PANTHER was updated to a new probe-to-gene annotation release, will generate differing results without any feedback on the origin of the change. Conclusion The importance of unequivocal annotation of microarray experiments can not be underestimated. Inconsistencies greatly diminish the usefulness of the technology. Novel methods in the analysis of transcriptome profiles often rely on large disparate datasets stemming from multiple sources. The predictive and analytic power of such approaches rapidly diminishes if only least-common subsets can be used for analysis. We present here the information that needs to be provided together with the raw AB1700 data, and the information required together with the biologic interpretation of such data to avoid inconsistencies and tracking difficulties.

The Tangdan Copper Mines and the 1733 Earthquake: A Mining Community before the Boom in the Far Southwest of Qing China

Directory of Open Access Journals (Sweden)

Nanny Kim

2014-12-01

Full Text Available In the official records, copper mines in the southwest of the Qing empire seem to suddenly appear in the late 1730s. In part, this impression is an effect of government attention. Copper, which was the most important metal for casting cash coins, became a pressing concern when imports of Japanese copper dwindled. The government responded by developing domestic resources. Seemingly overnight, Yunnan mines reached impressive levels of productivity and replaced imports. For several decades, the Tangdan mines in northeastern Yunnan supplied most of the copper consumed by the centrally important metropolitan mints. The sudden boom is remarkable and not entirely plausible. This article reassesses the history of Qing-period mining by examining a particular case study. It explores an essay about the Dongchuan earthquake of 1733 that provides a glimpse at the empire’s leading copper mines on the eve of the recorded boom. A close analysis of figures, mining technology, and organizational structures reveals that the mines had been developed by mining entrepreneurs and migrant workers for a considerable period of time outside government attention, operating in a gray zone of unlicensed exploitation. The studied case permits a new assessment of the role of the state and of nonstate players in the industry. Moreover, it throws a new light on the image of Qing society and economy created by the official emphasis on agriculture and the actual role of the nonagrarian sector.

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...

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...

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

The rotating wind of the quasar PG 1700+518.

Science.gov (United States)

Young, S; Axon, D J; Robinson, A; Hough, J H; Smith, J E

2007-11-01

It is now widely accepted that most galaxies undergo an active phase, during which a central super-massive black hole generates vast radiant luminosities through the gravitational accretion of gas. Winds launched from a rotating accretion disk surrounding the black hole are thought to play a critical role, allowing the disk to shed angular momentum that would otherwise inhibit accretion. Such winds are capable of depositing large amounts of mechanical energy in the host galaxy and its environs, profoundly affecting its formation and evolution, and perhaps regulating the formation of large-scale cosmological structures in the early Universe. Although there are good theoretical grounds for believing that outflows from active galactic nuclei originate as disk winds, observational verification has proven elusive. Here we show that structures observed in polarized light across the broad Halpha emission line in the quasar PG 1700+518 originate close to the accretion disk in an electron scattering wind. The wind has large rotational motions (approximately 4,000 km s(-1)), providing direct observational evidence that outflows from active galactic nuclei are launched from the disks. Moreover, the wind rises nearly vertically from the disk, favouring launch mechanisms that impart an initial acceleration perpendicular to the disk plane.

The Impact of Fiscal Policy on Poverty in Ethiopia: A Computable ...

African Journals Online (AJOL)

Ethiopia has implemented various fiscal policy reforms in the past decade. Most of these reforms center on indirect taxes and pro-poor expenditure patterns. This study investigates the economy-wide impacts of these fiscal policy changes on poverty. To this effect, the study used a static computable general equilibrium ...

School District Fiscal Strain: Implications for State and Federal Financial Assistance.

Science.gov (United States)

Hentschke, Guilbert; Yagielski, John

1982-01-01

Uses a model portraying school district decision makers as "consumers" to analyze fiscal strain's causes (enrollment decline, input price increases, and changes in input mix) as variants of the general consumer model. Measures the impact of each cause of fiscal strain and discusses implications for state and federal aid. (Author/RW)

Water-resources activities, North Dakota District, Fiscal Year 1992

Science.gov (United States)

Martin, Cathy R.

1993-01-01

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 water-resources activities of the Water Resources Division in North Dakota in fiscal year 1992. Information on each project includes objectives, approach, progress, plans for fiscal year 1993, and completed and planned report products.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

OpenAIRE

Alina DOMNIŞOR; Daniela Nicoleta MEDINȚU; Radu PRODAN

2016-01-01

The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and o...

The specificity of functions and principles of fiscal management

OpenAIRE

Comaniciu, Carmen

2007-01-01

The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions...

Integrated Management of Migration, Employment, Fiscal Policy and Public Debt

Directory of Open Access Journals (Sweden)

Aleksandras Vytautas Rutkauskas

2013-09-01

Full Text Available The main idea of the paper states that national migration indicators are closely related with employment opportunities in that country. In addition, the management quality of migration and employment processes is an indicator of the national socio-economic policy competency, while management of these processes is the main purpose of intelligent adjustment of the national fiscal policy and government debt management. The author of the paper selected the formation of the system of quantitative indicators as the main objective of the paper. The system should allow employing government debt possibilities for the selection of proper fiscal policy in order to prevent the transformation of unemployment into the key reason of uncontrolled national inflation. This would be done by revealing the possibilities of fiscal policy to impact on the level and structure of unemployment. Recent globalisation processes and integration possibilities bring a lot of uncertainty to predetermined viability of theoretical assumptions as well as the adequacy of the applied quantitative methods. The paper uses the possibilities of stochastic optimisation and stochastically informed expertise pursuing the possibilities of integrated management of employment, migration processes, fiscal policy and government debt provisions.

"¡Dios me la puso en el medio para mi remedio!": esferas públicas y producción jurídica de la "prostitución" en la Colombia actual

OpenAIRE

Nieto Olivar, José Miguel

2015-01-01

Este artículo examina la agencia de tres grupos de actores que participaron en los debates sobre el Proyecto de Ley 079 de 2013, que establece un nuevo estatuto jurídico-administrativo sobre la prostitución en Colombia. Se elabora aquí, además, una lectura crítica sobre la ampliación de la esfera pública promovida por este debate y sobre la efectividad de la agencia de los nuevos públicos en el debate político, en particular la de las trabajadoras sexuales. Para terminar, se concluye con un a...

Cultura e natureza: os desafios das práticas preservacionistas na esfera do patrimônio cultural e ambiental

Directory of Open Access Journals (Sweden)

Sandra C. A. Pelegrini

2006-06-01

Full Text Available Este artigo trata das práticas preservacionistas adotadas na América Latina, privilegiando o desafio de associar o reconhecimento de identidades plurais à preservação do patrimônio cultural. Para tanto, destaca como as relações entre natureza e cultura têm se manifestado nas concepções do patrimônio e norteado ações pontuais na esfera da reabilitação dos núcleos históricos e no âmbito da educação patrimonial e ambiental, tomadas como instrumentos para a construção da cidadania e do desenvolvimento sustentável.This article treats of the preservation practices adopted in Latin America, focusing the challenge of associating the recognition of plural identities with the preservation of cultural patrimony. It highlights how the relationships between nature and culture have appeared in the conceptions of historical patrimony and orientated punctual actions in the sphere of the rehabilitation of the historical nuclei and in the extent of the patrimonial and environmental education, taken as instruments for the construction of citizenship and maintainable development.

Fiscal decentralisation and the size of government: a review of the empirical literature

Directory of Open Access Journals (Sweden)

Silvia Golem

2010-03-01

Full Text Available Within the public choice framework, it has been argued that decentralised authority over the provision and financing of certain public goods and services induces competitive pressure among different governmental units and consequently reduces the size of government. However, in many countries, fiscal decentralisation seems to have occurred almost exclusively through devolution of expenditure activities, without the accompanying devolution of the tax authority. We address this issue in detail, and discuss the epercussions of the resulting vertical fiscal imbalance on the total size of government. We also discuss alternative, demand-side channels of the influence of fiscal decentralisation on the size of government. In the empirical literature that we review, little consensus on the relationship between fiscal decentralisation and the size of government is reached.

Modernidad literaria y la entrada de las mujeres a la esfera pública en los discursos de Bello, de Hostos y Mistral

Directory of Open Access Journals (Sweden)

María Soledad Falabella Luco

2012-11-01

Full Text Available La entrada a la esfera pública de mujeres se prefigura en la independencia cultural americana basada en la cultura letrada, encarnada en el prólogo de la Gramática de Andrés Bello. El proyecto de modernización cultural propuesto por Bello contiene dos impulsos: la voluntad pedagógica, que se revisará a través de un análisis de la propuesta de Eugenio María de Hostos, y el dialogismo lingüístico, que se configura como un espacio contiguo, polifónico, que busca dignificar al castellano de América frente al de España. Esta doble articulación de la cultura letrada prevé la incorporación de nuevas voces a la norma, lo que describiremos con el caso de Gabriela Mistral y su propuesta pedagógica.

MACROECONOMICS EFFECT OF FISCAL POLICY IN TRANSITION ECONOMIES: THE CASE REPUBLIC OF MACEDONIA

OpenAIRE

Besnik Fetai; Selajdin Abduli

2014-01-01

The objective of this paper is to investigate the effect of fiscal policy in small open transition economy. This paper employs, Granger- Causality test, Impulse Response Function and Forecast Error Decomposition, in order to assess the impact of fiscal policy on real GDP and prices. In this finding, all econometrics result do not show a conventional Keynesian effect of fiscal policy on real economic activity due to the counteracting effect of the monetary policy reaction. This causes a crowdi...

Signalling fiscal stress in the euro area - a country-specific early warning system

OpenAIRE

Hernández de Cos, Pablo; Koester, Gerrit B.; Moral-Benito, Enrique; Nickel, Christiane

2014-01-01

The sovereign debt crisis in the euro area has increased the interest in early warning indicators, with the aim to indicate the build?up of fiscal stress early on and to facilitate crisis prevention by a timely counteraction of fiscal and macroeconomic policies. This paper presents possible improvements to enhance existing early warning indicators for fiscal stress, especially for the euro area. We show that a country?specific approach could strongly increase the signalling power of early war...

ACTORES Y DISCURSOS RELIGIOSOS EN LA ESFERA PÚBLICA: LOS DEBATES EN TORNO A LA EDUCACIÓN SEXUAL Y A LA "MUERTE DIGNA" EN ARGENTINA

Directory of Open Access Journals (Sweden)

Juan Cruz Esquivel

Full Text Available Resumen La educación sexual y las condiciones para una "muerte digna" han sido objeto de debate parlamentario en la última década en Argentina. El artículo aborda comparativamente el proceso que desembocó en la aprobación de las leyes de Educación Sexual Integral y "muerte digna" por parte del Congreso de la Nación, examinando las estrategias de intervención y los fundamentos discursivos de instituciones religiosas -principalmente, de la Iglesia católica- en los debates públicos. El análisis de ambos procesos permite describir estrategias disímiles de posicionamiento de actores y discursos religiosos en la esfera pública, tendientes a incidir en la legislación y en las políticas públicas.

Report on the achievements in fiscal 1998. Hydrogen utilizing international clean energy system technology (WE-NET). Subtask 8. Development of hydrogen combustion turbine (development of major components such as turbine blades and rotors); 1998 nendo suiso riyo kokusai clean energy system gijutsu (WE-NET). 8. Suiso nensho turbine no kaihatsu (turbine yoku, rotor nado shuyo kosei kiki no kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

The present research and development is intended to establish the fundamental technologies required to develop a pilot plant, by investigating development of such major component devices as turbine blades and rotors in a hydrogen combustion turbine. In the turbine moving and stator blade cooling technology, it is intended to achieve the power plant efficiency of 60% (based on HHV) as established in the interim evaluation performed in fiscal 1996. Therefore, the necessary element tests, detailed blade design, and partial fabrication were moved forward on the three kinds of the selected blade cooling systems as the cooling systems that can deal with the steam temperature condition as high as 1,700 degrees C. Fiscal 1998 will execute the design and fabrication of test blades and testing devices for blade cooling evaluation tests to be performed at Tashiro Township in Akita Prefecture. At the same time, evaluation and selection will be made on the three kinds of the cooling blades. In the rotor cooling technology, for the purpose of analyzing the rolling-in phenomenon of steam in the main turbine flow, a method will be developed to analyze rotor disk cavity temperatures based on CFD, the basic sealing conditions based thereon will be discussed, and generalization will be made on the rotor cooling technology. (NEDO)

Calibration of the cross section of the 18O(p, [alpha])15N nuclear reaction at Ep = 1700-1775 keV

NARCIS (Netherlands)

Alkemade, P.F.A.; Stap, C.A.M.; Habraken, F.H.P.M.; Weg, W.F. van der

1988-01-01

The differential cross section of the 18O(p, α)15N nuclear reaction has been calibrated at proton energies between 1700 and 1775 keV and at a detection angle of 155°. For the calibration, two silicon reference samples and a nickel sample were partially oxidized in enriched 18O. The absolute

78 FR 14415 - Publication of Fiscal Year 2012 Service Contract Inventory Analysis

Science.gov (United States)

2013-03-05

... DEPARTMENT OF THE TREASURY Publication of Fiscal Year 2012 Service Contract Inventory Analysis AGENCY: Departmental Offices, Treasury. ACTION: Notice of publication of Fiscal Year 2012 Service Contract Inventory: Analysis of the FY 2012 Inventory and Planned Analysis of 2013. SUMMARY: The Department...

Use of Data for Fiscal Management of State Part C Systems

Science.gov (United States)

Greer, Maureen; Kilpatrick, Jamie; McCullough, Katy; Reid, Kellen

2015-01-01

"Use of Data for Fiscal Management of State Part C Systems" is designed to increase the knowledge and skills of lead agency staff regarding the use of data for appropriate fiscal management of Part C. This document addresses budget development and management. This document has three sections: (1) Budget Development and Management; (2)…

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....

Search for small-angle neutron scattering in MnO at 1700K

International Nuclear Information System (INIS)

Routbort, J.L.; Epperson, J.E.; Klippert, T.E.; Goretta, K.C.

1986-01-01

A preliminary small-angle scattering (SANS) experiment has been performed on MnO single crystal at the Intense Pulsed Neutron Source. The experiment was preformed at 1700 0 K at oxygen partial pressures of 2.2 x 10 -4 , 1 x 10 2 , and 2 x 10 2 Pa, which resulted in deviations from stoichiometry of about 0.0015, 0.082, and 0.127. No statistically significant change in SANS was observed at this temperature with the pressure changes. Neither was any significant change observed in the wavelength-dependent sample transmission, also measured in-situ as a function of pressure. Therefore, either clustering of cation vacancies is negligible in MnO for these conditions, or the clusters are smaller than about 5 A. Of proposed cluster configurations, only the existence of the smallest (4:1, 6:2, or possible 8:3) appears to be consistent with these results

Impact of Monetary Policy and Fiscal Policy on Indonesian Stock Market

Directory of Open Access Journals (Sweden)

Rossanto Dwi HANDOYO

2015-05-01

Full Text Available This paper attempts to investigate the effect of fiscal and monetary policy on Indonesian Stock price as well as main sectors stock price such as agricultural, mining, manufacture, and financial sector indexes. We consider the world oil price as a foreign variable that will influence domestic economy as in regular small open economy model. In this paper, we employ the Monte Carlo algorithm to Near-SVAR models (If some of the VAR equations have regressors not included in the others. We find that there is a positive stock price response to monetary policy shock both aggregated and sectoral stock price. In term of interaction between fiscal policy shock and stock market, we find that all sectors respond negative relationship. From this empirical finding, fiscal policy crowd out private sector activity in market, thus, its effect will be impotent in economy. We also provide the evidence that not only both policies are able to influence the stock price individually, but also the interaction between monetary and fiscal policy is important in explaining stock market performance.

Redefinició d'un sistema fiscal que eviti el frau i les desigualtats.

OpenAIRE

Mayo, Miguel Angel

2017-01-01

L'objectiu final de la ponència és establir els mecanismes per, d'una forma innovadora i creativa, abordar una reforma de l'estructura fiscal introduint mecanismes que evitin el frau fiscal i per tant, eliminin la bretxa de desigualtat econòmica cada vegada més gran a Catalunya. La ponència descriuria una definició inicial de frau (en els seus conceptes evasió i elusió fiscal) al costat d'una definició de desi...

A CDC 1700 on-line system for the analysis, data logging and monitoring of big bubble chamber pictures

International Nuclear Information System (INIS)

Guyonnet, J.-L.

1975-01-01

This work presents the analysis system of large bubble chamber such as Gargamelle, BEBC pictures realized in the heavy liquid bubble chamber group with scanning and measurement stations on-line with a CDC 1700 computer. This work deals with the general characteristics of these stations and of the computer, and puts emphasis on the conception and functions of the analysis programmes: scanning, measurement and data processing. The data acquisition system runs in a context of real time multiprogrammation [fr

Radioactive waste management in a fuel reprocessing facility in fiscal 1982

International Nuclear Information System (INIS)

1984-01-01

In the fuel reprocessing facility of the Power Reactor and Nuclear Fuel Development Corporation, radioactive gaseous and liquid waste are released not exceeding the respective permissible levels. Radioactive concentrated solutions are stored at the site. Radioactive solid waste are stored appropriately at the site. In fiscal 1982, the released quantities of radioactive gaseous and liquid waste were both below the permissible levels. The results of radioactive waste management in the fuel reprocessing facility in fiscal 1982 are given in the tables: the released quantities of radioactive gaseous and liquid waste, the produced quantities of radioactive solid waste, and the stored quantities of radioactive concentrated solutions and of radioactive solid waste as of the end of fiscal 1982. (Mori, K.)

The world's oldest fiscal watchdog: CPB's analyses foster consensus on economic policy

NARCIS (Netherlands)

Bos, F.; Teulings, C.N.

2012-01-01

The sovereign debt problems in European countries have increased the interest in fiscal watchdogs. This paper discusses the world’s oldest fiscal watchdog, CPB Netherlands Bureau for Economic Policy Analysis (CPB). CPB was founded directly after World War II. It has built a reputation of

Fiscal consequences of changes in morbidity and mortality attributed to rotavirus immunisation

NARCIS (Netherlands)

Kotsopoulos, Nikolaos; Connolly, Mark P.; Postma, Maarten J.; Hutubessy, Raymond C.W.

2013-01-01

Changes in population health status are known to influence government fiscal transfers both in terms of lost tax revenue and increased expenditure for health and social services. To estimate the fiscal impact of changes in morbidity and mortality attributed to rotavirus immunisation, we developed a

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.)

The Effect of Tax Rates on Fiscal Evasion and Avoidance

OpenAIRE

Mentor Gashi; Halil Kukaj

2016-01-01

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

THE SUSTAINABILITY OF THE FISCAL-BUDGETARY POLICY IN THE CONTEXT OF TAXATION SYSTEM REDUCTION

Directory of Open Access Journals (Sweden)

Cristian MOCAN

2015-08-01

Full Text Available The estimation of the budgetary impact determined by the Government’s proposition of modifying Law no. 571/2003 regarding the Fiscal code, respectively the diminution of the central levies and taxes (VAT, profit tax, income tax, microenterprises’ income tax, excises, etc., represents a mandatory condition provided by the legislation in the field, having as primary role the observance of the fiscal budgetary policy’s objectives on medium-term and long-term assumed by Romania through the Treaty regarding the stability, coordination and governance in the European Union. The tax sustainability on medium-term and long-term supposes that the Government promotes a cautious fiscal-budgetary policy and an efficient administration of the appeared risks that wouldn’t imply adjustments of the expenses, incomes or a budgetary deficit with adverse economic and social effects.This work intends to analyze the financial impact on Romania’s budget following the proposition of the Government to reduce the central levies and taxes, the opportunity of adopting a high fiscal relaxation while observing the medium-term and long-term budgetary objectives and the consolidation of the existing macroeconomic balances. The data used in the proposed scientific work takes into consideration the estimated VAT and GDP for 2015-2017 in Romania. The set of used data was available in the database of ANAF and the data provided in the Fiscal budgetary strategy 2015-2017.The results of the study highlight the importance of the correct dimensioning of the effects of the first round and those of the second round represented by the fiscal relaxation measures in the revision project of law no. 571/2003 regarding the Fiscal code in the context of using fiscal multipliers and the elasticity of the budgetary aggregates.

Fiscal Rules and the Composition of Government Expenditures in OECD Countries

Science.gov (United States)

Dahan, Momi; Strawczynski, Michel

2013-01-01

Since the 1990s many OECD countries have adopted fiscal rules. After the adoption of these rules, the ratio of social transfers to government consumption substantially declined, and it recovered following the global economic crisis. Using a sample of 22 OECD countries, we found a negative effect of fiscal rules on the ratio of social transfers to…

Direito fundamental ao planeamento fiscal : medidas de reação utilizadas pela administração tributária no combate à evasão e fraude fiscal

OpenAIRE

Dias, Artur Jorge Barrosos

2013-01-01

Dissertação de mestrado em Direito Tributário e Fiscal O objeto da presente dissertação de mestrado prende-se com o direito fundamental ao planeamento fiscal. Este é uma manifestação da autonomia da vontade e move-se dentro dos limites da lei e visa fundamentalmente o afastamento, a redução ou o diferimento da tributação. Por outro lado, o planeamento fiscal, ou melhor, tributário situa-se no ambívio de vários bens constitucionalmente protegidos, maxime, os princípios do intere...

The fiscality, tool of an energy policy; La fiscalite, instrument d'une politique de l'energie

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-12-15

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.)

Trade spillovers of fiscal policy in the european union: A panel analysis

NARCIS (Netherlands)

Beetsma, R.; Giuliodori, M.; Klaassen, F.

2005-01-01

We explore the international spillovers from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP with

Trade spillovers of fiscal policy in the European Union: a panel analysis

NARCIS (Netherlands)

Beetsma, R.; Giuliodori, M.; Klaassen, F.

2005-01-01

We explore the international spillovers from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP with

76 FR 375 - Notice of Availability: Notice of Funding Availability (NOFA) for Fiscal Year 2010; Historically...

Science.gov (United States)

2011-01-04

...: Notice of Funding Availability (NOFA) for Fiscal Year 2010; Historically Black Colleges and Universities... Fiscal Year 2010. This NOFA is governed by the information and instructions found in HUD's Fiscal Year 2010 Notice of Funding Availability (NOFA) Policy Requirements and General Section that HUD issued on...

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

Directory of Open Access Journals (Sweden)

Mohammed Ershad Hussain

2017-10-01

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

Fiscal loss and program fidelity: impact of the economic downturn on HIV/STI prevention program fidelity.

Science.gov (United States)

Catania, Joseph A; Dolcini, M Margaret; Gandelman, Alice A; Narayanan, Vasudha; McKay, Virginia R

2014-03-01

The economic downturn of 2007 created significant fiscal losses for public and private agencies conducting behavioral prevention. Such macro-economic changes may influence program implementation and sustainability. We examined how public and private agencies conducting RESPECT, a brief HIV/STI (sexually transmitted infection) counseling and testing intervention, adapted to fiscal loss and how these adaptations impacted program fidelity. We collected qualitative and quantitative data in a national sample of 15 agencies experiencing fiscal loss. Using qualitative analyses, we examined how program fidelity varied with different types of adaptations. Agencies reported three levels of adaptation: agency-level, program-level, and direct fiscal remedies. Private agencies tended to use direct fiscal remedies, which were associated with higher fidelity. Some agency-level adaptations contributed to reductions in procedural fit, leading to negative staff morale and decreased confidence in program effectiveness, which in turn, contributed to poor fidelity. Findings describe a "work stress pathway" that links program fiscal losses to poor staff morale and low program fidelity.

Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

Directory of Open Access Journals (Sweden)

Yong Jiang

2016-09-01

Full Text Available Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the development mechanism of fiscal and taxation policies in the geothermal industry. The effect of the fiscal and taxation policy on the development of the geothermal industry is analyzed. In order to promote sustainable development of the geothermal industry in China, the government should pay more attention to subsidies for the geothermal industry in the life-cycle stage of the geothermal industry. Furthermore, a plan is necessary to provide a reasonable system of fiscal and taxation policies.

The Study Of Fiscal Sustainability For The Case Of Overindebted European Countries

Directory of Open Access Journals (Sweden)

Andreea STOIAN

2012-12-01

Full Text Available This study aims in analysing the fiscal sustainability for the case of European countries most affected by the economic downturn and sovereign debt: Portugal, Ireland, Italy, Greece and Spain. For that purpose, we apply fiscal reaction function which indicates the speed and the size of government response to shocks on public debt. We use annual data ranged on 1995-2013. The results show that only for the cases of Italy and Portugal governments managed to fulfil the conditions for a sustainable fiscal policy. For these countries, the response is positive and immediate. On contrary, for Ireland we detect a negative reaction in the sense of a decreasing primary surplus to the increase of public debt by 1 p.p.. For the cases of Greece and Spain, the results are not statistically significant and we cannot conclude whether fiscal policy is sustainable or not. But we can emphasize a positive reaction to the increase of public debt cost in the case of Spain.

A Numerical Simulation Study of Impacts of Historical Land-Use Changes on the Regional Climate in China Since 1700

Institute of Scientific and Technical Information of China (English)

LI Qiaoping; DING Yihui; DONG Wenjie

2007-01-01

By using the improved regional climate model (BCC_RegCM1.0), a series of modeling experiments are undertaken to investigate the impacts of historical land-use changes (LUCs) on the regional climate in China.Simulations are conducted for 2 years using estimated land-use for 1700, 1800, 1900, 1950, and 1990. The conversion of land cover in these periods was extensive over China, where large areas were altered from forests to either grass or crops, or from grasslands to crops. Results show that, since 1700, historical LUCs have significant effects on regional climate change, with rainfall increasing in the middle and lower reaches of the Yangtze River Basin, Northwest China, and Northeast China, but decreasing by different degrees in other regions. The air temperature shows significant warming over large areas in recent hundred years,especially from 1950 to 1990, which is consistent with the warming caused by increasing greenhouse gases.On the other hand, historical LUCs have obvious effects on mean circulation, with the East Asian winter and summer monsoonal flows becoming more intensive, which is mainly attributed to the amplified temperature difference between ocean and land due to vegetation change. Thus, it would be given more attention to the impacts of LUCs on regional climate change.

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.

The effects of fiscal policy on CO_2 emissions: Evidence from the U.S.A

International Nuclear Information System (INIS)

Halkos, George E.; Paizanos, Epameinondas A.

2016-01-01

This paper examines the effects of fiscal policy on CO_2 emissions using Vector Autoregressions on U.S. quarterly data from 1973 to 2013. In particular, we analyze the short- and mid-term interactions between fiscal policy and emissions by using sign restrictions to identify the policy shocks. We construct the impulse responses to linear combinations of fiscal shocks, corresponding to the scenarios of deficit-financed spending and deficit-financed tax-cuts. To consider possible variations of the effect of fiscal policy according to the sources of pollution, we distinguish between production- and consumption- generated CO_2 emissions. The results point out that the implementation of expansionary fiscal spending provides an alleviating effect on emissions from both sources of the pollutant, whereas deficit-financed tax-cuts are associated with an increase on consumption-generated CO_2 emissions. The exact pattern of the effects depends on the source of emissions, the scenario of fiscal policy that is implemented and the functional class of government expenditure being increased. - Highlights: • We investigate the effects of fiscal policy on CO_2 emissions using VAR methods. • Spending expansions reduce production- and consumption- generated CO_2 emissions. • This alleviating effect is greater when increasing certain expenditure categories. • Deficit-financed tax-cuts increase consumption-generated CO_2 emissions. • Unique factors in U.S. may limit applicability of findings to other jurisdictions.

Fiscal policy and its implications for monetary and financial stability

OpenAIRE

Bank for International Settlements

2011-01-01

The BIS 10th Annual Conference took place in Lucerne, Switzerland on 23-24 June 2011. The event brought together senior representatives of central banks and academic institutions, who exchanged views on the conference theme of "Fiscal policy and its implications for monetary and financial stability". This volume contains the opening address of Stephen Cecchetti (Economic Adviser, BIS), a keynote address from Martin Feldstein, and the contributions of the policy panel on "Fiscal policy sustain...

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...

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...

Fiscal Policy Problems Under Conditions Of Financial Liberalization

Directory of Open Access Journals (Sweden)

Valentina Urazayeva

2014-01-01

Full Text Available The article under the title deals with the difficulties in pursuing national fiscal policy in conditions of international financial liberalization. The author analyzes the nature of liberalization of international capital flows and its positive and negative consequences for the economies of the countries which participate in global capital movement. The author especially highlights the fact that international financial liberalization often leads to economic crises and what is even more important to their rapid spread between countries due to their growing financial interdependence. The author distinguishes two groups of fiscal policy problems in conditions of international financial liberalization. The first group includes problems arising due to quick spread of the crises due to eliminating restrictions on crossborder capital flows. These are reduction in taxes and at the same time increase in budget spending, which often happens unexpectedly and substantially impedes fiscal policy. To illustrate these points the author refers to the statistics on Spain, the USA and the OECD as a whole. Moreover countries face another range of problems regardless of the business cycle phase. In the short term it is the necessity of large scale structural economic reforms to achieve the required level of financial liberalization, which often is a heavy burden on the state budget. In the long term the attention is paid to the problem of tax competition between countries, which affects the instruments of fiscal policy. The author notes that the negative consequences of global financial liberalization are relevant not only for recipient countries but for donor countries as well and emphasizes such a burning issue as "capital flight".

FISCAL POLICY PROBLEMS UNDER CONDITIONS OF FINANCIAL LIBERALIZATION

Directory of Open Access Journals (Sweden)

Valentina Urazayeva

2014-01-01

Full Text Available The article under the title deals with the difficulties in pursuing national fiscal policy in conditions of international financial liberalization. The author analyzes the nature of liberalization of international capital flows and its positive and negative consequences for the economies of the countries which participate in global capital movement. The author especially highlights the fact that international financial liberalization often leads to economic crises and what is even more important to their rapid spread between countries due to their growing financial interdependence. The author distinguishes two groups of fiscal policy problems in conditions of international financial liberalization. The first group includes problems arising due to quick spread of the crises due to eliminating restrictions on crossborder capital flows. These are reduction in taxes and at the same time increase in budget spending, which often happens unexpectedly and substantially impedes fiscal policy. To illustrate these points the author refers to the statistics on Spain, the USA and the OECD as a whole. Moreover countries face another range of problems regardless of the business cycle phase. In the short term it is the necessity of large scale structural economic reforms to achieve the required level of financial liberalization, which often is a heavy burden on the state budget. In the long term the attention is paid to the problem of tax competition between countries, which affects the instruments of fiscal policy. The author notes that the negative consequences of global financial liberalization are relevant not only for recipient countries but for donor countries as well and emphasizes such a burning issue as "capital flight".

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...

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...

Los programas de estímulos fiscales en México, 2001-2005

OpenAIRE

Fujii, Dmitri; Huffman, Curtis

2008-01-01

El presente artículo analiza el impacto de los estímulos fiscales como instrumento de política en la industria mexicana durante los últimos años. El trabajo parte de la identificación de las principales líneas de política económica en México en términos de desarrollo tecnológico y se enfoca a los programas de estímulos fiscales como instrumentos de dicha política. Se revisa a detalle la aplicación de los recursos de los programas de estímulos fiscales en cuanto a la empresa objetivo que se ha...

76 FR 26805 - Medicare Program; Hospice Wage Index for Fiscal Year 2012

Science.gov (United States)

2011-05-09

..., and hospices in low-wage index areas are unfairly advantaged. The commenter felt that our not wage... Medicare & Medicaid Services 42 CFR Part 418 Medicare Program; Hospice Wage Index for Fiscal Year 2012... [CMS-1355-P] RIN 0938-AQ31 Medicare Program; Hospice Wage Index for Fiscal Year 2012 AGENCY: Centers...

Factores explicativos de la presión fISCAL municipal

Directory of Open Access Journals (Sweden)

Bernerdino Benito

2010-12-01

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

"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

Telephone Interpreter Services (TIS) - Asian and Pacific Islander (API) Language Fiscal Year Quarterly Dataset

Data.gov (United States)

Social Security Administration — This dataset displays our quarterly national TIS call volume for over 45 API languages for fiscal year 2013 onward. A fiscal year runs from October through September...

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

Contacto normal entre un medio elasto-plástico continuo y una esfera rígida : observaciones experimentales y computacionales

Directory of Open Access Journals (Sweden)

Ángela María Pedraza

2005-01-01

Full Text Available Se presenta en este trabajo una investigación experimental y numérica del contacto normal de una esfera rígida con una placa plana de material cuyo comportamiento mecánico se asume de tipo elasto-plástico. Los esfuerzos locales bajo el punto de contacto se han obtenido experimentalmente mediante visualización foto-elástica. Se ha evaluado numéricamente la evolución de los bulbos de esfuerzo bajo el punto contacto como función del tiempo y se ha efectuado la comparación con las observaciones experimentales. Los resultados indican que un modelo elasto-plástico tridimensional reproduce de manera apropiada las características principales observadas en los experimentos físicos. Este ejercicio puramente académico y de carácter didáctico enfatiza en el enorme potencial de los elementos finitos en la solución de problemas de deformación bajo diferentes tipos de modelos constitutivos y pone de manifiesto la enorme utilidad del modelamiento matemático y computacional basado en aproximaciones continuas de la materia

Fiscal impacts associated with power reactor siting: a paired case study

Energy Technology Data Exchange (ETDEWEB)

Bjornstad, D.J.

1977-01-19

The paper examines the fiscal impacts associated with siting nuclear-powered electrical stations. First, a framework for examining fiscal impacts is constructed. This framework consists of four elements: the ability of a local community to raise revenues, the degree to which this ability is used, the uses to which tax revenues are applied, and the effect of tax/expenditure decisions on the local economy. Changes in these four elements caused by the siting are termed fiscal impacts. Second, this framework is applied to two communities, Waterford, Connecticut and Plymouth, Massachusetts, which host operating reactors. In each community the ability to raise revenues through the property tax--the prime local revenue source--approximately doubled. As a result both communities chose ultimately to reduce tax rates. Moreover, it appears that the annual revenues raised through the public sector as a result of the reactor siting exceeded income changes that resulted from increased local employment associated with each reactor's operation. It therefore appears that for these two towns, the primary economic impact occurred through the public sector. The report concludes with suggestions for further research into local fiscal and economic effects associated with power reactor siting.

Fiscal impacts associated with power reactor siting: a paired case study

International Nuclear Information System (INIS)

Bjornstad, D.J.

1977-01-01

The paper examines the fiscal impacts associated with siting nuclear-powered electrical stations. First, a framework for examining fiscal impacts is constructed. This framework consists of four elements: the ability of a local community to raise revenues, the degree to which this ability is used, the uses to which tax revenues are applied, and the effect of tax/expenditure decisions on the local economy. Changes in these four elements caused by the siting are termed fiscal impacts. Second, this framework is applied to two communities, Waterford, Connecticut and Plymouth, Massachusetts, which host operating reactors. In each community the ability to raise revenues through the property tax--the prime local revenue source--approximately doubled. As a result both communities chose ultimately to reduce tax rates. Moreover, it appears that the annual revenues raised through the public sector as a result of the reactor siting exceeded income changes that resulted from increased local employment associated with each reactor's operation. It therefore appears that for these two towns, the primary economic impact occurred through the public sector. The report concludes with suggestions for further research into local fiscal and economic effects associated with power reactor siting

Nuclear fuels technologies Fiscal Year 1996 research and development test results

International Nuclear Information System (INIS)

Beard, C.A.; Blair, H.T.; Buksa, J.J.; Butt, D.P.; Chidester, K.; Eaton, S.L.; Farish, T.J.; Hanrahan, R.J.; Ramsey, K.B.

1996-11-01

During fiscal year 1996, the Department of Energy's Office of Fissile Materials Disposition (OFMD) funded Los Alamos National Laboratory (LANL) to investigate issues associated with the fabrication of plutonium from dismantled weapons into mixed-oxide (MOX) nuclear fuel for disposition in nuclear power reactors. These issues can be divided into two main categories: issues associated with the fact that the plutonium from dismantled weapons contains gallium, and issues associated with the unique characteristics of the PuO[sub 2] produced by the dry conversion process that OFMD is proposing to convert the weapons material. Initial descriptions of the experimental work performed in fiscal year 1996 to address these issues can be found in Nuclear Fuels Technologies Fiscal Year 1996 Research and Development Test Matrices. However, in some instances the change in programmatic emphasis towards the Parallex program either altered the manner in which some of these experiments were performed (i.e., the work was done as part of the Parallex fabrication development and not as individual separate-effects tests as originally envisioned) or delayed the experiments into Fiscal Year 1997. This report reviews the experiments that were conducted and presents the results

Maximising available resources: Equality and human rights proofing Irish fiscal policy

Directory of Open Access Journals (Sweden)

Murphy Mary P.

2017-08-01

Full Text Available The paper examines various rationales for applying equality and human rights proofing mechanisms to fiscal policy. The principle of using available resources to the maximum to progressively realise human rights, and not to erode the revenue capacity of developing nations to do likewise, is at the heart of emerging human rights norms. To date, Irish budgetary processes and major policy statements such as the Commission on Taxation or the draft outline National Plan on Business and Human Rights Strategy have not engaged with the principles of maximising available resources or extraterritoriality. Proofing fiscal policy is also relevant from the perspective of fiscal welfare where taxation instruments, traditionally used as a revenue-gathering mechanism, are increasingly used as distributional mechanisms to achieve policy outcomes in pensions, health, housing and employment, with important equality and distributive dimensions, particularly from gender, age and socioeconomic perspectives. A number of practical institutional mechanisms and evaluative questions can guide equality and human rights proofing of fiscal policy, but commitments to maximise resources to realise rights also need to be promoted through a public discourse which sees taxation as potential investment in society rather than a burden or cost on the economy.

Principles, Economic and Institutional Prerequisites for Fiscal Decentralization under Conditions of Post-Conflict Reconstruction

Directory of Open Access Journals (Sweden)

Vishnevsky Valentine P.

2016-11-01

Full Text Available The aim of the article is to study principles, economic and institutional prerequisites for fiscal decentralization on post-conflict territories. It is determined that fiscal decentralization is one of the main ways to solve problems of post-conflict areas. There justified principles, economic and institutional prerequisites of fiscal decentralization on post-conflict territories with regard to the specificity of individual spheres of fiscal relations. Moreover, different spheres of fiscal relations require different approaches: the sphere of public revenues — providing economic efficiency with the formation of the tax structure contributing to the expansion of the tax base; the sphere of public spending — ensuring social justice and transparency in allocation of social cost at the local level; the sphere of subsidies — narrowing the scope of application of intergovernmental transfers with organizing the redistribution of financial resources under the principle of «center - post-conflict regions - post-conflict recipients»; the sphere of external assistance — ensuring proper coordination for cultivation of new co-operative institutions.

Water-resources activities, North Dakota District, fiscal year 1994-95

Science.gov (United States)

Martin, Cathy R.

1995-01-01

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 water-resources activities of the Water Resources Division in North Dakota in fiscal year 1994. Information on each project includes objectives, approach, progress, plans for fiscal year 1995, and completed and planned report products.

Does Fiscal Austerity Affect Political Decision-Makers’ Use and Perception of Performance Information?

DEFF Research Database (Denmark)

Bjørnholt, Bente; Bækgaard, Martin; Houlberg, Kurt

2016-01-01

of performance information is tested using survey and documentary data from Danish municipalities. The article concludes that politicians who face high fiscal austerity use performance information to a lesser extent than colleagues who face less fiscal austerity, thus indicating the use of performance...

AYUDA AL DESARROLLO Y RESPUESTA FISCAL EN CENTROAMÉRICA

Directory of Open Access Journals (Sweden)

Mariola Gozalo-Delgado

2011-01-01

Full Text Available En la actual etapa de crisis financiera global la mejora de la eficacia de la ayuda seha convertido en una prioridad tanto para los donantes como para los países recep-tores. En este contexto, comprender la manera en la que los gobiernos receptoresutilizan la ayuda es una cuestión decisiva para valorar su eficacia. Este artículo de-sarrolla y estima un modelo de respuesta fiscal con ayuda anticipada. Costa Rica yNicaragua son los países seleccionados como estudios de caso. El supuesto princi-pal del modelo teórico es que parte de la ayuda puede ser anticipada por los gobier-nos y, por tanto, puede influir en su programación presupuestaria. La estimación deeste modelo revela una respuesta fiscal diferente en cada país, pero con un resultadocomún en ambos: la ayuda se destina fundamentalmente a apoyar la función deestabilización de la política fiscal, aliviando las necesidades de financiación pública.

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.

Naval Petroleum and Oil Shale Reserves. Annual report of operations, Fiscal year 1993

International Nuclear Information System (INIS)

1993-01-01

During fiscal year 1993, the reserves generated $440 million in revenues, a $33 million decrease from the fiscal year 1992 revenues, primarily due to significant decreases in oil and natural gas prices. Total costs were $207 million, resulting in net cash flow of $233 million, compared with $273 million in fiscal year 1992. From 1976 through fiscal year 1993, the Naval Petroleum and Oil Shale Reserves generated $15.7 billion in revenues for the US Treasury, with expenses of $2.9 billion. The net revenues of $12.8 billion represent a return on costs of 441 percent. See figures 2, 3, and 4. In fiscal year 1993, production at the Naval Petroleum and Oil Shale Reserves at maximum efficient rates yielded 25 million barrels of crude oil, 123 billion cubic feet of natural gas, and 158 million gallons of natural gas liquids. The Naval Petroleum and Oil Shale Reserves has embarked on an effort to identify additional hydrocarbon resources on the reserves for future production. In 1993, in cooperation with the US Geological Survey, the Department initiated a project to assess the oil and gas potential of the program's oil shale reserves, which remain largely unexplored. These reserves, which total a land area of more than 145,000 acres and are located in Colorado and Utah, are favorably situated in oil and gas producing regions and are likely to contain significant hydrocarbon deposits. Alternatively the producing assets may be sold or leased if that will produce the most value. This task will continue through the first quarter of fiscal year 1994

Paraísos fiscales en la globalización financiera

Directory of Open Access Journals (Sweden)

Alberto Garzón Espinosa

2011-10-01

Full Text Available Los paraísos fiscales son espacios financieros caracterizados ante todo por su baja o nula tributación. En este artículo examinaremos con detalle el uso de los mismos por parte de los agentes económicos, centrándonos especialmente en los bancos y los fondos de inversión colectiva. No obstante, como elementos clave de un nuevo contexto financiero los paraísos fiscales han tenido un papel fundamental en la gestación y expansión de todas las crisis financieras recientes, razón por la cual también estudiaremos las consecuencias que la existencia misma de los paraísos fiscales tiene sobre la economía y el sistema financiero.Palabras clave: Paraísos fiscales, globalización financiera, neoliberalismo_______________Abstract:The tax haven are financial spaces which it characterize for its shorts taxations. In this article we will analyze the use of that by the economic agent, specially the banks and the funds of collective investment. However, like key elements of the new financial context, the tax haven was been a leading role in gestation and expansion of all financial crisis of our days. For that, we will study the consequences of this fact in the economy and financial system.Keywords: tax haven, financial globalization, neoliberalism.

75 FR 59282 - Notice of Availability: Notice of Funding Availability (NOFA) for Fiscal Year (FY) 2010 Continuum...

Science.gov (United States)

2010-09-27

... and the HUD's Fiscal Year 2010 Notice of Funding Availability (NOFA) Policy Requirements and General...: Notice of Funding Availability (NOFA) for Fiscal Year (FY) 2010 Continuum of Care (CoC) Homeless... (Pub. L. 111-117, approved December 16, 2009). Carried over or recaptured funds from previous fiscal...

Is There a Need for a New Fiscal Framework in the Euro Area?

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

The rules stipulated by the Stability and Growth Pact have proved impossible to enforce. However, to avoid unsustainable fiscal policies reappearing, and to prevent monetary policy from being undermined by self-interested governments, there is still a need for a fiscal framework within the Euro...

42 CFR 412.211 - Puerto Rico rates for Federal fiscal year 2004 and subsequent fiscal years.

Science.gov (United States)

2010-10-01

... payment system for which payment may be made under Medicare Part A. (b) Geographic classifications. (1... standards are set forth in the notice of final revised standards for classification of MSAs published in the... each discharge classified within a DRG, CMS establishes for the fiscal year a Puerto Rico prospective...

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.

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...

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

Is There a Fiscal Free Lunch in a Liquidity Trap?

OpenAIRE

Jesper Linde; Christopher J. Erceg

2010-01-01

This paper uses a DSGE model to examine the effects of an expansion in government spending in a liquidity trap. If the liquidity trap is very prolonged, the spending multiplier can be much larger than in normal circumstances, and the budgetary costs minimal. But given this "fiscal free lunch," it is unclear why policymakers would want to limit the size of fiscal expansion. Our paper addresses this question in a model environment in which the duration of the liquidity trap is determined endoge...

The advantage of international fiscal cooperation under alternative monetary regimes

DEFF Research Database (Denmark)

Jensen, Henrik

1996-01-01

We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered by the introd......We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered...

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.

Probable variations of a passive safety containment for a 1700 MWe class PWR with passive safety systems

International Nuclear Information System (INIS)

Sato, Takashi; Fujiki, Yasunobu; Oikawa, Hirohide; Ofstun, Richard P.

2009-01-01

The paper presents probable variations of a passive safety containment for a PWR. The passive safety containment is named Mark P containment tentatively. It is a pressure suppression type containment for a large scale PWR with a BWR type passive containment cooling system (PCCS). More than 3-day grace period can be achieved even for a 1700 MWe class large scale PWR owing to the PCCS. The containment is a reinforced concrete containment vessel (RCCV). The design pressure of the RCCV can be low owing to the suppression pool (S/P) and no prestressed tendon is necessary. It is a single barrier CV that can withstand a large airplane crash by itself. This simple configuration results in good economy and short construction term. The BWR type passive safety systems also include the Passive Cooling and Depressurization System (PCDS). The PCDS has 3-day grace period for the SBO induced by a giant earthquake and can practically eliminate the residual risk of a giant earthquake beyond the design basis earthquake of Ss. It also has a safety function to automatically depressurize the primary system at accidents such as SGTR and eliminate the need for operator actions. It is a large 1700 MWe passive safety PWR that has more than 3-day grace period for extremely severe natural disasters including a giant earthquake, a mega hurricane, tsunami and so on; no containment failure at a SA establishing a no evacuation plant; protection for a large airplane crash with the RCCV single barrier; good economy and short construction term. (author)

Trade spill-overs of fiscal policy in the European Union: a panel analysis

NARCIS (Netherlands)

Beetsma, R.; Giuliodori, M.; Klaassen, F.

2006-01-01

We explore the international spill-overs from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP

Fiscal policy and CO2 emissions of new passenger cars in the EU

NARCIS (Netherlands)

Gerlagh, Reyer; Van Den Bijgaart, Inge; Nijland, Hans; Michielsen, Thomas

To what extent have national fiscal policies contributed to the decarbonisation of newly sold passenger cars? We construct a simple model that generates predictions regarding the effect of fiscal policies on average CO2 emissions of new cars, and then test the model empirically. Our empirical

Budget estimates fiscal year 1989: Appropriation, Salaries and expenses

International Nuclear Information System (INIS)

1988-02-01

The budget estimates for Salaries and Expenses for FY 1989 provide for obligations of $450,000,000 to be funded in total by a new appropriation. The sum appropriated shall be reduced by the amount of revenues received during fiscal year 1989 from licensing fees, inspection services, and other services and collections, excluding those monies 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 1989 appropriation estimated at not more than $247,500,000

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.

INVESTIGATION OF FISCAL AND BUDGETARY POLICIES BASED ON ECONOMIC THEORIES

Directory of Open Access Journals (Sweden)

EMILIA CAMPEANU

2011-04-01

Full Text Available Empirical analysis of fiscal and budgetary policies cannot be achieved without first knowing how they are viewed in the economic theories. This approach is important to indicate the position and implications of fiscal and budgetary policy tools in the economic theory considering their major differences. Therefore, the paper aims is to investigate the fiscal and budgetary policies based on economic theories such as neoclassical, Keynesian and neo-Keynesian theory in order to indicate their divergent points. Once known these approaches at the economic theory level is easier to establish the appropriate measures taking into consideration the framing of a country economy in a certain pattern. This work was supported from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/89/1.5/S/59184 „Performance and excellence in postdoctoral research in Romanian economics science domain” (contract no. 0501/01.11.2010.

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.

Monetary-Fiscal-Trade Policy and Economic Growth in Pakistan: Time Series Empirical Investigation

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Syed Tehseen Jawaid

2011-01-01

Full Text Available This study empirically examines the effect of monetary, fiscal and trade policy on economic growth in Pakistan using annual time series data from 1981 to 2009. Money supply, government expenditure and trade openness are used as proxies of monetary, fiscal and trade policy respectively. Cointegration and error correction model indicate the existence of positive significant long run and short run relationship of monetary and fiscal policy with economic growth. Result also indicates that monetary policy is more effective than fiscal policy in Pakistan. In contrast, trade policy has insignificant effect on economic growth both in the short run and in the long run. In light of the findings, it is suggested that the policy makers should focus more on monetary policy in order to ensure economic growth in the country. It is also recommended that further research should be conducted to find out such components of exports and imports which lead to the ineffectiveness of trade policy to enhance economic growth in Pakistan.

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

Science.gov (United States)

2011-09-07

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2012-07-01

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

Monetary and Fiscal Policies for a Finite Planet

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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.

Income taxes, public fiscal policy and economic growth

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Tomasz Wołowiec

2014-12-01

Full Text Available The main goal of this article is to find the relationship between public fiscal policy and economic growth. The article consist of a few parts. The first is an introduction, which creates the background for the analysis in the following sections. It shows the main point of view on public fiscal policy especially in the case of personal income tax and creates a framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations between central government decisions on taxation and its influence on savings, investments and economic growth. In this part we will find selected analyses of the impact of taxes on economic growth based on the examples of OECD countries. Finally, the last part of the work is a study on fiscal level and tax system structures and economic growth. In this part the authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and the second emphasizes negative consequences of decreasing budget tax revenues. The article shows both theoretical and empirical points of view on taxation and influence of government taxation decisions on the economy.

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

OpenAIRE

Maria Cristina de Campos Zirbes; Jucelaine Bitarello; Tarcísio Staudt

2009-01-01

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

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...

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)

Participación, deliberación y excelencia (en la esfera pública y en la esfera privada. En torno a la filosofía política de John Stuart Mill

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de Miguel Álvarez, Ana

2011-06-01

Full Text Available John Stuart Mill is an author who generates fascination and loyalty in equal measure with indifference and paternalism. The former is due to the outstanding coherence between his ideas, his life and his political actions, while the latter has led to him being denounced as an author who is too eclectic and difficult to classify, being neither liberal or socialist. At present, we are witnessing a flood of publications in a celebration of the two-hundredth anniversary of Mill’s birth. This is an appropriate moment to consider why Mill and his work continue to gain depth of meaning and relevance to the present. This article focuses on his political philosophy, one of the least studied aspects of his work, though increasingly valued. We examine his thoughts on participatory and deliberative democracy, in addition to his call for the extension of these principals to the private and economic sphere.

John Stuart Mill es un autor que genera tanta fascinación y lealtad —por la asombrosa coherencia entre sus ideas, su vida y su práctica política— como indiferencia y paternalismo. En este último caso queda descalificado como un autor ecléctico, inclasificable, ni liberal ni socialista, ya lo había dicho Marx: «Mill, ese pequeño burgués bienpensante». Inmersos como estamos en las publicaciones que continúan celebrando el bicentenario de su nacimiento, es un buen momento para valorar por qué su figura y su obra están ganando en profundidad y actualidad con el tiempo. En este artículo nos centramos en su filosofía política, una de las partes menos estudiadas y cada vez más reivindicada. En concreto en sus planteamientos sobre la democracia participativa y deliberativa y la demanda de extender sus principios a la esfera privada y la económica.

Fiscal Consolidation Start and its Determinants Analysis Within European Member Countries

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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..

Quasi-two-body decays B→ηc(1S,2S [ρ(770,ρ(1450,ρ(1700→] ππ in the perturbative QCD approach

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Ya Li

2017-11-01

Full Text Available In this paper, we calculated the branching ratios of the quasi-two-body decays B→ηc(1S,2S [ρ(770,ρ(1450,ρ(1700→]ππ by employing the perturbative QCD (PQCD approach. The contributions from the P-wave resonances ρ(770, ρ(1450 and ρ(1700 were taken into account. The two-pion distribution amplitude ΦππP is parameterized by the vector current time-like form factor Fπ to study the considered decay modes. We found that (a the PQCD predictions for the branching ratios of the considered quasi-two-body decays are in the order of 10−7∼10−6, while the two-body decay rates B(B→ηc(1S,2S(ρ(1450,ρ(1700 are extracted from those for the corresponding quasi-two-body decays; (b the whole pattern of the pion form factor-squared |Fπ|2 measured by the BABAR Collaboration could be understood based on our theoretical results; (c the general expectation based on the similarity between B→ηcππ and B→J/ψππ decays are confirmed: R2(ηc≈0.45 is consistent with the measured R2(J/ψ≈0.56±0.09 within errors; and (d new ratios R3(ηc(1S and R4(ηc(2S among the branching ratios of the considered decay modes are defined and could be tested by future experiments.

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

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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.

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

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David Lodge

2013-06-01

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

Department of Defense Fiscal Years 1990 and 1991 Budget Revision

Science.gov (United States)

1989-04-01

Japan Yen 123.52 132.61 Netherlands Guilder 1.97 2.13 Norway Krone 6.61 6.87 Portugal Escudo 144.99 156.20 South Korea Won 697.84 669.34 Spain Peseta...and the continental United States. In addition, due to fiscal constraints, one active component AH-I helicopter battalion will be inactivated in FY...1992 due to fiscal constraints. In addition, retirement of 14 of the DDG-2 and DDG-37 class destroyers will be accelerated with an additional 9 in FY