WorldWideScience

Sample records for fact book fiscal

  1. Fact Book on Higher Education

    Science.gov (United States)

    Marks, Joseph L.; Diaz, Alicia A.

    2009-01-01

    The "Southern Regional Education Board (SREB) Fact Book on Higher Education" is one of the nation's most comprehensive collections of comparative data on higher education. For decades, state leaders, policy-makers, researchers and journalists have used the "Fact Book" to find useful data quickly--and to learn more about…

  2. International nuclear waste management fact book

    International Nuclear Information System (INIS)

    Abrahms, C.W.; Patridge, M.D.; Widrig, J.E.

    1995-11-01

    The International Nuclear Waste Management Fact Book has been compiled to provide current data on fuel cycle and waste management facilities, R and D programs, and key personnel in 24 countries, including the US; four multinational agencies; and 20 nuclear societies. This document, which is in its second year of publication supersedes the previously issued International Nuclear Fuel Cycle Fact Book (PNL-3594), which appeared annually for 12 years. The content has been updated to reflect current information. The Fact Book is organized as follows: National summaries--a section for each country that summarizes nuclear policy, describes organizational relationships, and provides addresses and names of key personnel and information on facilities. International agencies--a section for each of the international agencies that has significant fuel cycle involvement and a list of nuclear societies. Glossary--a list of abbreviations/acronyms of organizations, facilities, and technical and other terms. The national summaries, in addition to the data described above, feature a small map for each country and some general information that is presented from the perspective of the Fact Book user in the US

  3. International nuclear waste management fact book

    Energy Technology Data Exchange (ETDEWEB)

    Abrahms, C W; Patridge, M D; Widrig, J E

    1995-11-01

    The International Nuclear Waste Management Fact Book has been compiled to provide current data on fuel cycle and waste management facilities, R and D programs, and key personnel in 24 countries, including the US; four multinational agencies; and 20 nuclear societies. This document, which is in its second year of publication supersedes the previously issued International Nuclear Fuel Cycle Fact Book (PNL-3594), which appeared annually for 12 years. The content has been updated to reflect current information. The Fact Book is organized as follows: National summaries--a section for each country that summarizes nuclear policy, describes organizational relationships, and provides addresses and names of key personnel and information on facilities. International agencies--a section for each of the international agencies that has significant fuel cycle involvement and a list of nuclear societies. Glossary--a list of abbreviations/acronyms of organizations, facilities, and technical and other terms. The national summaries, in addition to the data described above, feature a small map for each country and some general information that is presented from the perspective of the Fact Book user in the US.

  4. International Nuclear Waste Management Fact Book

    International Nuclear Information System (INIS)

    Leigh, I.W.

    1994-05-01

    International Nuclear Waste Management Fact Book has been compiled in an effort to provide current data concerning fuel cycle and waste management facilities, R ampersand D programs, and key personnel in 24 countries, including the US, four multinational agencies and 21 nuclear societies. This publication succeeds the previously issued International Nuclear Fuel Cycle Fact Book (PNL-3594), which appeared annually for 13 years. While the title is different, there are no substantial changes in the content

  5. International nuclear fuel cycle fact book

    International Nuclear Information System (INIS)

    1992-09-01

    The International Nuclear Fuel Cycle Fact Book has been compiled in an effort to provide current data concerning fuel cycle and waste management facilities, R ampersand D programs and key personnel on 23 countries, including the US, four multi-national agencies, and 21 nuclear societies. The Fact Book is organized as follows: National summaries-a section for each country which summarizes nuclear policy, describes organizational relationships, and provides addresses and names of key personnel and information on facilities. International agencies-a section for each of the international agencies which has significant fuel cycle involvement and a listing of nuclear societies. Glossary-a list of abbreviations/acronyms of organizations, facilities, technical and other terms. The national summaries, in addition to the data described above, feature a small map for each country as well as some general information. The latter presented from the perspective of the Fact Book user in the United States

  6. International nuclear cycle fact book: Revision 9

    International Nuclear Information System (INIS)

    Leigh, I.W.

    1989-01-01

    The International Nuclear Fuel Cycle Fact Book has been compiled in an effort to provide current data concerning fuel cycle and waste management facilities, R and D programs and key personnel. The Fact Book contains: national summaries in which a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; and international agencies in which a section for each of the international agencies which has significant fuel cycle involvement, and a listing of nuclear societies. The national summaries, in addition to the data described above, feature a small map for each country as well as some general information. The latter is presented from the perspective of the Fact Book user in the United States

  7. 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...

  8. NJ transportation fact book, 2007

    Science.gov (United States)

    2010-01-01

    The New Jersey Transportation Fact Book 2006-07 presents information about the New Jersey Department of Transportation : and other agencies that provide transportation services in New Jersey. We hope it will prove helpful.

  9. International Nuclear Fuel Cycle Fact Book

    Energy Technology Data Exchange (ETDEWEB)

    Leigh, I.W.; Patridge, M.D.

    1991-05-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained in the International Nuclear Fuel Cycle Fact Book has been obtained from many unclassified sources: nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECN/NEA activities reports; not reflect any one single source but frequently represent a consolidation/combination of information.

  10. 2008 public transportation fact book

    Science.gov (United States)

    2008-06-01

    This Public Transportation Fact Book presents statistics describing the entire United States transit industry for 1995 : through 2006 with additional detail and overview presentations for 2006. Also included are definitions of reported data : items.

  11. 2010 public transportation fact book

    Science.gov (United States)

    2010-04-01

    The Public Transportation Fact Book, published annually, contains national aggregate statistical data covering all aspects of the transit industry in the United States and Canada. Two appendices, also available, provide additional in-depth informatio...

  12. International nuclear fuel cycle fact book: Revision 9

    Energy Technology Data Exchange (ETDEWEB)

    Leigh, I.W.

    1989-01-01

    The International Nuclear Fuel Cycle Fact Book has been compiled in an effort to provide current data concerning fuel cycle and waste management facilities, R and D programs and key personnel. The Fact Book contains: national summaries in which a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; and international agencies in which a section for each of the international agencies which has significant fuel cycle involvement, and a listing of nuclear societies. The national summaries, in addition to the data described above, feature a small map for each country as well as some general information. The latter is presented from the perspective of the Fact Book user in the United States.

  13. Book review: Alexandru Avram - Fiscal policies and economic growth during crisis

    Directory of Open Access Journals (Sweden)

    Aurelia Dumitru

    2015-10-01

    Full Text Available The Assistant Professor at West University of Timisoara Alexandru Avram is publishing at Sitech Publishing House, Craiova, a remarkable book, "The mix of fiscal and monetary policies – the impact upon the economic growth". The scientific research had previously been made for achieving the title in Doctor in Economic Sciences. The theme of the book is the identification of the measures of economic growth after the economic crisis at the end of 2007 and the impact of some fiscal and monetary measures and also the introduction of the taxing quotation, the decreasing of the interest of monetary policy, the increasing of VAT quotation from 19% to 24% upon some macroeconomic components. The book represents a valuable synthesis and a guide for those who are interested in the subject.

  14. International Nuclear Fuel Cycle Fact Book

    International Nuclear Information System (INIS)

    Leigh, I.W.

    1992-05-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need exists costs for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book has been compiled to meet that need. The information contained in the International Nuclear Fuel Cycle Fact Book has been obtained from many unclassified sources: nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NMEA activities reports; and proceedings of conferences and workshops. The data listed typically do not reflect any single source but frequently represent a consolidation/combination of information

  15. International Nuclear Fuel Cycle Fact Book

    International Nuclear Information System (INIS)

    Leigh, I.W.; Mitchell, S.J.

    1990-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained in the International Nuclear Fuel Cycle Fact Book has been obtained from many unclassified sources: nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops, etc. The data listed do not reflect any one single source but frequently represent a consolidation/combination of information

  16. International Nuclear Fuel Cycle Fact Book

    Energy Technology Data Exchange (ETDEWEB)

    Leigh, I W; Mitchell, S J

    1990-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained in the International Nuclear Fuel Cycle Fact Book has been obtained from many unclassified sources: nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops, etc. The data listed do not reflect any one single source but frequently represent a consolidation/combination of information.

  17. Low-level radiation effects: a fact book

    International Nuclear Information System (INIS)

    Brill, A.B.; Adelstein, S.J.; Saenger, E.L.; Webster, E.W.

    1982-01-01

    Low Level Raidation Effects: A Fact Book, prepared by the Society of Nuclear Medicine Subcommittee on the Risks of Low-Level Ionizing Radiation, attempts to examine the health effects of small doses of radiation. For immediate questions, this work provides a well-organized brief summary of recent radiologic data from refereed scientific literature and from the publications of advisory groups such as the National Council of Radiation Protection and Measurement (NCRP), the International Commission on Radiological Protection (ICRP), the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR), and the National Academy of Sciences (NAS). Since it consists almost entirely of tables and graphs from the above-mentioned sources along with summary paragraphs, the Fact Book is very useful in the preparation of lectures. The book is divided into seven sections. Chapter One, Glossary, Units and Conversion Factors, is useful because nearly all data given in the rest of the book is in conventional units and should be converted to SI units for future technical audiences. Chapter 2, Radiobiology, covers the fundamental principles of the field. Chapter 3, Radiation Doses, can be used to help an audience appreciate the relative magnitudes of radiation exposures they may read about or encounter. Chapter 4, Late Somatic Effects of Low Doses of Ionizing Radiation, gives data concerning cancer induction and embryonic effects, and Chapter 5 provides data on genetic effects Chapter 6, Risks, Statistical Facts and Public Perception can be used to compare the risks of radiation exposure with more commonly encountered risks

  18. International nuclear fuel cycle fact book

    Energy Technology Data Exchange (ETDEWEB)

    Leigh, I.W.

    1988-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source or information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained has been obtained from nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops; and so forth. Sources do not agree completely with each other, and the data listed herein does not reflect any one single source but frequently is consolidation/combination of information. Lack of space as well as the intent and purpose of the Fact Book limit the given information to that pertaining to the Nuclear Fuel Cycle and to data considered of primary interest or most helpful to the majority of users.

  19. International nuclear fuel cycle fact book

    International Nuclear Information System (INIS)

    Leigh, I.W.

    1988-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source or information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained has been obtained from nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops; and so forth. Sources do not agree completely with each other, and the data listed herein does not reflect any one single source but frequently is consolidation/combination of information. Lack of space as well as the intent and purpose of the Fact Book limit the given information to that pertaining to the Nuclear Fuel Cycle and to data considered of primary interest or most helpful to the majority of users

  20. International nuclear fuel cycle fact book

    International Nuclear Information System (INIS)

    Leigh, I.W.; Lakey, L.T.; Schneider, K.J.; Silviera, D.J.

    1987-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained has been obtained from nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops; and so forth. Sources do not agree completely with each other, and the data listed herein does not reflect any one single source but frequently is a consolidation/combination of information. Lack of space as well as the intent and purpose of the Fact Book limit the given information to that pertaining to the Nuclear Fuel Cycle and to data considered of primary interest or most helpful to the majority of users

  1. International nuclear fuel cycle fact book. Revision 6

    International Nuclear Information System (INIS)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.; Jeffs, A.G.

    1986-01-01

    The International Fuel Cycle Fact Book has been compiled in an effort to provide (1) an overview of worldwide nuclear power and fuel cycle programs and (2) current data concerning fuel cycle and waste management facilities, R and D programs and key personnel. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2

  2. International waste management fact book

    Energy Technology Data Exchange (ETDEWEB)

    Amaya, J P; LaMarche, M N; Upton, J F

    1997-10-01

    Many countries around the world are faced with nuclear and environmental management problems similar to those being addressed by the US Department of Energy. The purpose of this Fact Book is to provide the latest information on US and international organizations, programs, activities and key personnel to promote mutual cooperation to solve these problems. Areas addressed include all aspects of closing the commercial and nuclear fuel cycle and managing the wastes and sites from defense-related, nuclear materials production programs.

  3. International waste management fact book

    International Nuclear Information System (INIS)

    Amaya, J.P.; LaMarche, M.N.; Upton, J.F.

    1997-10-01

    Many countries around the world are faced with nuclear and environmental management problems similar to those being addressed by the US Department of Energy. The purpose of this Fact Book is to provide the latest information on US and international organizations, programs, activities and key personnel to promote mutual cooperation to solve these problems. Areas addressed include all aspects of closing the commercial and nuclear fuel cycle and managing the wastes and sites from defense-related, nuclear materials production programs

  4. International nuclear fuel cycle fact book. Revision 6

    Energy Technology Data Exchange (ETDEWEB)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.; Jeffs, A.G.

    1986-01-01

    The International Fuel Cycle Fact Book has been compiled in an effort to provide (1) an overview of worldwide nuclear power and fuel cycle programs and (2) current data concerning fuel cycle and waste management facilities, R and D programs and key personnel. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2.

  5. International Nuclear Fuel Cycle Fact Book. Revision 5

    International Nuclear Information System (INIS)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.; Jeffs, A.G.

    1985-01-01

    This Fact Book has been compiled in an effort to provide: (1) an overview of worldwide nuclear power and fuel cycle programs; and (2) current data concerning fuel cycle and waste management facilities, R and D programs, and key personnel in countries other than the United States. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2. The Fact Book is organized as follows: (1) Overview section - summary tables which indicate national involvement in nuclear reactor, fuel cycle, and waste management development activities; (2) national summaries - a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; (3) international agencies - a section for each of the international agencies which has significant fuel cycle involvement; (4) energy supply and demand - summary tables, including nuclear power projections; (5) fuel cycle - summary tables; and (6) travel aids international dialing instructions, international standard time chart, passport and visa requirements, and currency exchange rate

  6. International Nuclear Fuel Cycle Fact Book. Revision 5

    Energy Technology Data Exchange (ETDEWEB)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.; Jeffs, A.G.

    1985-01-01

    This Fact Book has been compiled in an effort to provide: (1) an overview of worldwide nuclear power and fuel cycle programs; and (2) current data concerning fuel cycle and waste management facilities, R and D programs, and key personnel in countries other than the United States. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2. The Fact Book is organized as follows: (1) Overview section - summary tables which indicate national involvement in nuclear reactor, fuel cycle, and waste management development activities; (2) national summaries - a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; (3) international agencies - a section for each of the international agencies which has significant fuel cycle involvement; (4) energy supply and demand - summary tables, including nuclear power projections; (5) fuel cycle - summary tables; and (6) travel aids international dialing instructions, international standard time chart, passport and visa requirements, and currency exchange rate.

  7. International nuclear fuel cycle fact book. Revision 4

    Energy Technology Data Exchange (ETDEWEB)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.

    1984-03-01

    This Fact Book has been compiled in an effort to provide (1) an overview of worldwide nuclear power and fuel cycle programs and (2) current data concerning fuel cycle and waste management facilities, R and D programs, and key personnel in countries other than the United States. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2. The Fact Book is organized as follows: (1) Overview section - summary tables which indicate national involvement in nuclear reactor, fuel cycle, and waste management development activities; (2) national summaries - a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; (3) international agencies - a section for each of the international agencies which has significant fuel cycle involvement; (4) energy supply and demand - summary tables, including nuclear power projections; (5) fuel cycle - summary tables; and (6) travel aids - international dialing instructions, international standard time chart, passport and visa requirements, and currency exchange rate.

  8. International nuclear fuel cycle fact book. Revision 4

    International Nuclear Information System (INIS)

    Harmon, K.M.; Lakey, L.T.; Leigh, I.W.

    1984-03-01

    This Fact Book has been compiled in an effort to provide (1) an overview of worldwide nuclear power and fuel cycle programs and (2) current data concerning fuel cycle and waste management facilities, R and D programs, and key personnel in countries other than the United States. Additional information on each country's program is available in the International Source Book: Nuclear Fuel Cycle Research and Development, PNL-2478, Rev. 2. The Fact Book is organized as follows: (1) Overview section - summary tables which indicate national involvement in nuclear reactor, fuel cycle, and waste management development activities; (2) national summaries - a section for each country which summarizes nuclear policy, describes organizational relationships and provides addresses, names of key personnel, and facilities information; (3) international agencies - a section for each of the international agencies which has significant fuel cycle involvement; (4) energy supply and demand - summary tables, including nuclear power projections; (5) fuel cycle - summary tables; and (6) travel aids - international dialing instructions, international standard time chart, passport and visa requirements, and currency exchange rate

  9. Houston Community College 2011-2012 Fact Book

    Science.gov (United States)

    Houston Community College System, Office of Institutional Research, 2012

    2012-01-01

    The Houston Community College (HCC) 2011-2012 Fact Book provides statistical information about the college district. It is important for the reader to be aware that data presented in this publication may differ slightly from statistics found in other district reports. Such variances may result from differences methodology including the source of…

  10. Houston Community College 2010-2011 Fact Book

    Science.gov (United States)

    Houston Community College System, Office of Institutional Research, 2011

    2011-01-01

    The Houston Community College (HCC) 2010-2011 Fact Book provides statistical information about the college district. It is important for the reader to be aware that data presented in this publication may differ slightly from statistics found in other district reports. Such variances may result from differences methodology including the source of…

  11. International nuclear fuel cycle fact book. [Contains glossary

    Energy Technology Data Exchange (ETDEWEB)

    Leigh, I.W.; Lakey, L.T.; Schneider, K.J.; Silviera, D.J.

    1987-01-01

    As the US Department of Energy (DOE) and DOE contractors have become increasingly involved with other nations in nuclear fuel cycle and waste management cooperative activities, a need has developed for a ready source of information concerning foreign fuel cycle programs, facilities, and personnel. This Fact Book was compiled to meet that need. The information contained has been obtained from nuclear trade journals and newsletters; reports of foreign visits and visitors; CEC, IAEA, and OECD/NEA activities reports; proceedings of conferences and workshops; and so forth. Sources do not agree completely with each other, and the data listed herein does not reflect any one single source but frequently is a consolidation/combination of information. Lack of space as well as the intent and purpose of the Fact Book limit the given information to that pertaining to the Nuclear Fuel Cycle and to data considered of primary interest or most helpful to the majority of users.

  12. NRL Fact Book

    Science.gov (United States)

    1968-03-15

    Phased array techniques Studies of the ionosphere by means of radar and satellite transmissions Radar measurements of satellites and ballistic missiles...Funding Fiscal Year 1968: $6,100,000 3-13 Radio Division Dr. L. B. Wetzel NA VIGA IOA S YS TE RADIO RESEARCH FACILITY eCOMMUNICATION *RADIO TECHNIQUES

  13. A perspective on atomspheric nuclear tests in Nevada fact book

    International Nuclear Information System (INIS)

    Friesen, H.N.

    1992-04-01

    This Fact Book provides historical background and perspective on the nuclear testing program at the Nevada Test Site (NTS). Nuclear tests contributing to the off-site deposition of radioactive fallout are identified, and the concept of cumulative estimated exposure is explained. The difficulty of associating health effects with radiation is presented also. The status of litigation against the government and legislation (as of December 1991) are summarized

  14. 77 FR 67062 - Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book...

    Science.gov (United States)

    2012-11-08

    ... DEPARTMENT OF THE TREASURY Fiscal Service Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book-Entry System AGENCY: Bureau of the Public Debt, Fiscal... fee schedule applicable to transfers of U.S. Treasury book-entry securities maintained on the National...

  15. 76 FR 68523 - Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book...

    Science.gov (United States)

    2011-11-04

    ... DEPARTMENT OF THE TREASURY Fiscal Service Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book-Entry System AGENCY: Bureau of the Public Debt, Fiscal... fee schedule applicable to transfers of U.S. Treasury book-entry securities maintained on the National...

  16. Nuclear fact book

    Energy Technology Data Exchange (ETDEWEB)

    Hill, O. F.; Platt, A. M.; Robinson, J. V. [comps

    1983-05-01

    This reference provides significant highlights and summary facts in the following areas: general energy; nuclear energy; nuclear fuel cycle; uranium supply and enrichment; nuclear reactors; spent fuel and advanced repacking concepts; reprocessing; high-level waste; gaseous waste; transuranic waste; low-level waste; remedial action; transportation; disposal; radiation information; environment; legislation; socio-political aspects; conversion factors; and a glossary. (GHT)

  17. Tennessee Higher Education Fact Book: 2015-2016

    Science.gov (United States)

    Tennessee Higher Education Commission, 2016

    2016-01-01

    In January 2010, the General Assembly passed the Complete College Tennessee Act (CCTA), a comprehensive reform agenda that seeks to transform public higher education through changes in academic, fiscal and administrative policies at the state and institutional level. While the higher education landscape has been shaped by the CCTA, higher…

  18. 2005 public transportation fact book

    Science.gov (United States)

    2005-04-01

    This book includes only public transportation data and excludes taxicab, unregulated jitney, school, sightseeing, intercity, charter, military, and non-public service (e.g., governmental and corporate shuttles), and special application systems (e.g.,...

  19. 2004 public transportation fact book

    Science.gov (United States)

    2004-03-01

    This book includes only public transportation data and excludes taxicab, unregulated jitney, school, sightseeing, intercity, charter, : military, and non-public service (e.g., governmental and corporate shuttles), and special application systems (e.g...

  20. 2006 public transportation fact book

    Science.gov (United States)

    2006-04-01

    This book includes only public transportation data and excludes taxicab, unregulated jitney, school, sightseeing, intercity, charter, : military, and non-public service (e.g., governmental and corporate shuttles), and special application systems (e.g...

  1. 2007 public transportation fact book

    Science.gov (United States)

    2007-05-01

    This book includes only public transportation data and excludes taxicab, unregulated jitney, school, sightseeing, intercity, charter, : military, and services not available to the general public, or segments of the general public (e.g., governmental ...

  2. 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

  3. 75 FR 67807 - Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book...

    Science.gov (United States)

    2010-11-03

    ... DEPARTMENT OF THE TREASURY Fiscal Service Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book-Entry System Authority: 31 CFR 357.45. AGENCY: Bureau of the...) is announcing a new fee schedule applicable to transfers of U.S. Treasury book-entry securities...

  4. 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.

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

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

    2010-04-01

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

  6. Undergraduate Science Students are Uncertain of How to Find Facts in E-books Compared to Print Books. A Review of: Berg, S. A., Hoffmann, K., & Dawson, D. (2010. Not on the same page: Undergraduates' information retrieval in electronic and print books. The Journal of Academic Librarianship, 36(6, 518-525.

    Directory of Open Access Journals (Sweden)

    Christina E. Carter

    2011-06-01

    Full Text Available Objective – To observe and compare the strategies that undergraduate science students use to perform information retrieval tasks in e-books and in print books.Design – Qualitative analysis, employing a “prompted think-aloud” methodology and thematic analysis.Setting – Taylor Library (serving the Faculty of Science, University of Western Ontario, London, Ontario, Canada.Subjects – Twenty undergraduate science students (11 females, 9 males who had completed at least two years of study in Faculty of Science programs at the University of Western Ontario.Methods – Participants for the study were recruited through informational posters in Taylor Library, science departments, and in undergraduate science classes. Participants were assigned fact-finding tasks in e-book and print versions of eight health, computer science, and engineering textbooks and handbooks available in the Taylor Library. Book titles and tasks are included in a table in the study. Each student completed four tasks using e-books and four tasks using print books. Half of the participants performed tasks in print books first, and half began with tasks in e-books. Print books were “pre-selected” for each participant. The e-books were all from the same platform: Electronic Book Library. Participants were provided with a laptop computer to access the e-book versions, and a list of questions or facts to locate within each book. Following the methodology of Cotton & Gresty (2006, one researcher prompted students to verbalize actions while performing assigned tasks. A second researcher captured audio and video of the laptop screen as students individually conducted their e-book searches. A third researcher took notes on each session. An exit survey was given to each participant, asking about previous use, knowledge, and attitudes towards e-books. Thematic analysis was then used to examine the collected data.Main Results – Researchers identified four major themes from the

  7. Survey report for fiscal 1999. Reference book for standard heat calculations in high-performance industrial furnace introduction field test project; 1999 nendo koseino kogyoro donyu field test jigyo chosa hokokusho. Hyojun netsu keisanshiki kijunsho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    With an objective to verify in a short time the heat recovery capability being the evaluation parameter for the technologies to develop the high-performance industrial furnace, a standard calculation book will be prepared, which standardizes the data collection methods and heat calculation methods, and is used as the standard data sheets and bases. Evaluations and analyses will be given on business types, furnace constructions, thermal technologies, and functions in the research items adopted in the field test project. The results will be used to recognize the business entities engaged in the project in the next fiscal year, furnace types and sizes, establish the industrial furnace subjected to researches in the next fiscal year, and proliferate and expand the related business entities. Standard data sheets will be prepared on seven kinds of furnaces, heating furnaces (continuous and batch types), ladles, heat treatment furnaces (continuous and batch types), gas treatment furnaces, and melting furnaces. The standard data sheets will cover the following items: evaluation parameters (energy saving rate, thermal efficiency, and waste heat recovery rate), calculating conditions to be the base for the evaluation parameters, a heat production book to be the base for calculating the heat unit requirement, and a standard calculation book to be the base for the heat production table. The standard data sheets (including the standard calculation book) and floppy disks are submitted. (NEDO)

  8. Report of fact-finding survey for atomic energy in dustry, fiscal 1995

    International Nuclear Information System (INIS)

    1996-12-01

    Japanese economy in fiscal year 1995 progressed with the tendency of gradual business recovery, and the real rate of economic growth was 2.4%. The final energy consumption has become the growth rate of 3.2% as compared with that in the previous year. Classifying by energy supply sources, the share of petroleum was 55.8% which was slight decrease, and nuclear power has become 12%, the highest so far. The share of coal was 16.5%, natural gas 10.8%, and water power 3.5%. Total supply of primary energy increased by 1.9%, and the demand of electric power increased by 1.6% as compared with those in the previous year. As for the circumstances of atomic energy industries in fiscal year 1995, the outlay related to atomic energy of electric power industry decreased sharply by about 13%, while the sales related to atomic energy of mining and manufacturing industries turned to the increase by about 5%. The outlay related to atomic energy of mining and manufacturing industries decreased by 8% as compared with that in the previous year. As the perspective for future, the outlay related to atomic energy of electric power industry is expected to increase. The total number of the persons who engage in private atomic energy enterprises was 60,540. The average capacity factor of 49 nuclear power plants in operation was 80.2%. The share of nuclear power taken in total generated electric power was 33.8%. Four nuclear power plants were under construction as of the end of fiscal year 1995. (K.I.)

  9. 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.

  10. 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; ...

  11. Stylized facts of price gaps in limit order books

    International Nuclear Information System (INIS)

    Gu, Gao-Feng; Xiong, Xiong; Zhang, Yong-Jie; Chen, Wei; Zhang, Wei; Zhou, Wei-Xing

    2016-01-01

    Highlights: • We uncover several stylized facts of price gaps for Chinese stocks. • The distribution of price gaps has a power-law tail for all stocks. • Gap time series is long-range correlated and possesses multifractal nature. • The statistical properties vary from stock to stock and are not universal. • We unveil buy–sell asymmetry phenomena for individual stocks. - Abstract: Price gap, defined as the logarithmic price difference between the first two occupied price levels on the same side of a limit order book (LOB), is a key determinant of market depth, which is one of the dimensions of liquidity. However, the properties of price gaps have not been thoroughly studied due to the less availability of ultrahigh frequency data. In the paper, we rebuild the LOB dynamics based on the order flow data of 26 A-share stocks traded on the Shenzhen Stock Exchange in 2003. Three key empirical statistical properties of price gaps are investigated. We find that the distribution of price gaps has a power-law tail for all stocks with an average tail exponent close to 3.2. Applying modern statistical methods, we confirm that the gap time series are long-range correlated and possess multifractal nature. These three features appear to be different in the measures across stocks, but they are similar for the buy and sell LOBs within each stock. Furthermore, we also unveil buy–sell asymmetry phenomena in the properties of price gaps on the buy and sell sides of the LOBs for individual stocks. These findings deepen our understanding of the dynamics of liquidity of common stocks and can be used to calibrate agent-based computational financial models.

  12. 2010 Renewable Energy Data Book (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Gelman, R.

    2011-10-01

    This Renewable Energy Data Book for 2010 provides facts and figures on energy in general, renewable electricity in the United States, global renewable energy development, wind power, solar energy, geothermal power, biopower, hydropower, advanced water power, hydrogen, renewable fuels, and clean energy investments.

  13. 2013 Renewable Energy Data Book (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Esterly, S.

    2014-12-01

    This Renewable Energy Data Book for 2013 provides facts and figures on energy in general, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, advanced water power, hydrogen, renewable fuels, and clean energy investment.

  14. 2011 Renewable Energy Data Book (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Gelman, R.

    2012-10-01

    This Renewable Energy Data Book for 2011 provides facts and figures on energy in general, renewable electricity in the United States, global renewable energy development, wind power, solar energy, geothermal power, biopower, hydropower, advanced water power, hydrogen, renewable fuels, and clean energy investments.

  15. Report of joint utilization results in fiscal year 1994

    International Nuclear Information System (INIS)

    1995-01-01

    Joint utilization seems to aim at the effective use of limited funds by concentrating facilities. There is a demerit that for doing experiment, it is necessary to take a trouble of going to the place. However by utilizing jointly one facility, there is the possibility of the occurrence of sympathizing phenomena directly connected to new ideas among researchers, and it is just the state joint utilization should be in. In fiscal year 1994, the Yayoi and the linac were put to joint utilization as expected, and many results of researches were obtained by the users. In this book, in addition to the report of the results of joint utilization, the report of the Yayoi research meetings held in fiscal year 1994 is included. Eight lectures on fast neutron science, the reports of joint utilization results of 15 Yayoi on-pile studies, 9 Yayoi off-pile studies and 16 linac studies, and the reports of 11 Yayoi research meetings are included in this book. The list of the events held in the Nuclear Engineering Research Laboratory, University of Tokyo, in fiscal year 1994, the list of the names of various committee members, and the list of the names of the persons in charge of joint utilization experiments are attached. (K.I.)

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

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2015-06-01

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

  17. 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.

  18. Do Adolescents Prefer Electronic Books to Paper Books?

    Directory of Open Access Journals (Sweden)

    Margaret K. Merga

    2015-11-01

    Full Text Available While electronic books offer a range of benefits and may be supposed to be more appealing to young people than paper books, this assumption is often treated as fact by educational researchers. Understanding adolescents’ true current preferences is essential, as incorrect assumptions can lead to decisions which restrict adolescent access to their preferred book mode. The belief that adolescents prefer electronic books to paper books has already led to some school libraries being expunged of paper books. As adolescents show a higher level of aliteracy than younger children, and regular reading offers a broad range of benefits for young people, it is imperative that school’s decisions around providing access to books are responsive to adolescent students’ genuine preferences. This paper analyses the current and relevant academic research around adolescent preferences for book modes, finding that, at present, the contention that adolescents prefer electronic books is not supported by the available research. In addition, there are a number of issues identified that make analyzing the findings in this area problematic. Future studies in this area are needed before an adolescent preference for electronic books can be unequivocally substantiated.

  19. 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)

  20. 2012 Renewable Energy Data Book (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Gelman, R.

    2013-10-01

    This Renewable Energy Data Book for 2012 provides facts and figures in a graphical format on energy in general, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, advanced water power, hydrogen, renewable fuels, and clean energy investment.

  1. Reviews Book: The Age of Wonder Equipment: Portoscope DVD: Around the World in 80 Images Book: Four Laws that Drive the Universe Book: Antimatter Equipment: Coffee Saver Starter Set Equipment: Graphite Levitation Kit Book: Critical Reading Video: Science Fiction-Science Fact Web Watch

    Science.gov (United States)

    2009-03-01

    WE RECOMMEND The Age of Wonder This book tells the stories of inspiring 19th-century scientists Antimatter A fast read that gives an intriguing tour of the antimatter world Science Fiction-Science Fact A video from a set of resources about the facts in science fiction WORTH A LOOK Portoscope Lightweight ×30 microscope that is easy on the purse Four Laws that Drive the Universe In just 124 pages Peter Atkins explains thermodynamics Coffee Saver Starter Kit A tool that can demonstrate the effect of reduced air pressure Graphite Levitation Kit Compact set that demonstrates diamagnetic behaviour Critical Reading A study guide on how to read scientific papers HANDLE WITH CARE Around the World in 80 Images Navigate through images from Envistat, country by country WEB WATCH This month's issue features real-time simulation program Krucible 2.0, which enables learners to run virtual experiments

  2. Report of fact-finding survey for atomic energy industry, fiscal year 1994

    International Nuclear Information System (INIS)

    1996-01-01

    In fiscal year 1994, the economy in Japan progressed in the state of gradual restoration of business condition, and the real economical growth rate turned to 0.5% plus. The total supply of primary energy increased by 5.4% as compared with the last year. Nuclear power took 11.3% of total energy supply, which is the highest so far. The share of nuclear power generation in total generated electric power became 31.3%. The nuclear power stations that started operation were two plants, and as of the end of the fiscal year, 48 nuclear power plants with the installed capacity of 40.37 million kW were in operation. Five plants of 4997 MW were under construction. The long term plan on the research, development and utilization of atomic energy was shown as the plan up to 2010. The outlay related to nuclear power of electric power business increased by 7% as compared with the last year, but the sales related to atomic energy of mining and manufacturing industries decreased by 12%. The market of nuclear reactor materials becomes smaller, and maintenance, service and fuel cycle fields show growth, in this way, the structural change is advancing. The results of survey are reported. (K.I.)

  3. 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

  4. 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. ...

  5. Enewetak fact book (a resume of pre-cleanup information)

    International Nuclear Information System (INIS)

    Bliss, W.

    1982-09-01

    The book contains a group of short treatises on the precleanup condition of the islands in Enewetak Atoll. Their purpose was to provide brief guidance to the radiological history and radiological condition of the islands for use in cleanup of the atoll

  6. Fiscal year 1996 decontamination and decommissioning activities photobriefing book for the Argonne National Laboratory-East Site, Technology Development Division, Waste Management Program, Decontamination and Decommissioning Projects Department

    International Nuclear Information System (INIS)

    1996-01-01

    The Photobriefing Book describes the Decontamination and Decommissioning (D and D) Program at the Argonne National Laboratory-East Site (ANL-E) near Lemont, Illinois. This book summarizes current D and D projects, reviews fiscal year (FY) 1996 accomplishments, and outlines FY 1997 goals. A section on D and D Technology Development provides insight on new technologies for D and D developed or demonstrated at ANL-E. Past projects are recapped and upcoming projects are described as Argonne works to accomplish its commitment to, ''Close the Circle on the Splitting of the Atom.'' Finally, a comprehensive review of the status and goals of the D and D Program is provided to give a snap-shot view of the program and the direction it's taking as it moves into FY 1997. The D and D projects completed to date include: Plutonium Fuel Fabrication Facility; East Area Surplus Facilities; Experimental Boiling Water Reactor; M-Wing Hot Cell Facilities; Plutonium Gloveboxes; and Fast Neutron Generator

  7. Representations of science within children's trade books

    Science.gov (United States)

    Ford, Danielle J.

    2006-02-01

    The use of trade books in science instruction, particularly in the elementary and middle school grades, invites scrutiny into the ways in which trade books represent science and its practitioners to learners. Forty-four trade books were examined for their explicit and implicit representations of science. The majority of the sample was comprised of informational texts, followed by experiment books and artistic books. Scientific knowledge was generally represented as facts, with limited connections to the producers of those facts. Scientists and their practice were represented as experiment or observation, in descriptions that blurred the distinctions between levels of participation in science, and emphasized empirical data collection over analysis or theory development. Artistic books focused on nature encouraged an aesthetic approach to nature, primarily through creative observation. These books are not likely to convey a sophisticated image of the nature of science to young children without contextualization by teachers and other knowledgeable adults. However, they have potential as tools within inquiry contexts, if used in a manner authentic to goals for scientific literacy.

  8. 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...

  9. 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.

  10. 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

  11. 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...

  12. Report on progress of researches by common utilization of JAERI nuclear facilities, for fiscal 1992

    International Nuclear Information System (INIS)

    1993-08-01

    The results of the joint researches by utilizing the facilities of JAERI in 1992 fiscal year were summarized. The number of research themes in 1992 was 247 cases. In this book, 166 reports are collected. (J.P.N.)

  13. Report on progress of researches by common utilization of JAERI nuclear facilities, for fiscal 1993

    International Nuclear Information System (INIS)

    1994-07-01

    The results of the joint researches by utilizing the facilities of JAERI in 1993 fiscal year were summarized. The number of research themes in 1993 was 228 cases. In this book, 243 reports are collected. (J.P.N.)

  14. 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...

  15. Investments in Renewable Energies. Eonomic, technical and fiscal funding opportunities; Investitionen in Erneuerbare Energien. Wirtschaftliche, technische und steuerliche Foerdermoeglichkeiten

    Energy Technology Data Exchange (ETDEWEB)

    Drysch, Michael; Rosarius, Lothar

    2013-02-01

    The first part of the book under consideration analyses the actual market situation for renewable energies, presents alternative forms of use of renewable energies, summarizes decision-relevant criteria and points out possible promotions of investment. Specialist terms are explained understandable. The consciousness becomes aware of the renewable energy resources. The calculation of profitability is presented by means of a case example. The second part of the book establishes tax basics and presents individual problem areas such as turnover tax liability or commerciality. Fiscal funding opportunities with respect to decisions on investment are explained in detail such as tax-exempt income or special amortizations. Fiscal opportunities are discussed with a particular emphasis on tax pitfalls.

  16. 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.

  17. Less is More: How manipulative features affect children's learning from picture books.

    Science.gov (United States)

    Tare, Medha; Chiong, Cynthia; Ganea, Patricia; Deloache, Judy

    2010-09-01

    Picture books are ubiquitous in young children's lives and are assumed to support children's acquisition of information about the world. Given their importance, relatively little research has directly examined children's learning from picture books. We report two studies examining children's acquisition of labels and facts from picture books that vary on two dimensions: iconicity of the pictures and presence of manipulative features (or "pop-ups"). In Study 1, 20-month-old children generalized novel labels less well when taught from a book with manipulative features than from standard picture books without such elements. In Study 2, 30- and 36-month-old children learned fewer facts when taught from a manipulative picture book with drawings than from a standard picture book with realistic images and no manipulative features. The results of the two studies indicate that children's learning from picture books is facilitated by realistic illustrations, but impeded by manipulative features.

  18. 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.)

  19. Facts controllers in power transmission and distribution

    CERN Document Server

    Padiyar, KR

    2007-01-01

    About the Book: The emerging technology of Flexible AC Transmission System (FACTS) enables planning and operation of power systems at minimum costs, without compromising security. This is based on modern high power electronic systems that provide fast controllability to ensure ''flexible'' operation under changing system conditions. This book presents a comprehensive treatment of the subject by discussing the operating principles, mathematical models, control design and issues that affect the applications. The concepts are explained often with illustrative examples and case studies. In partic

  20. Defense Energy Support Center Fact Book, Fiscal Year 2008, Thirty-First Edition

    Science.gov (United States)

    2009-01-01

    discussions were also held with Parque Industrial Maritimo De Panama SA (DFSP contractor), ITS Caleb- Brett (DESC Laboratory Services Contractor) and GP...its customers and the energy industry by fostering and maintaining business alliances around the world. To better serve those customers, as well as to...and all of DESC to accomplish business process reengineering as needed to take full advantage of the SAP industry solutions while ensuring continual

  1. Facts against nuclear electricity generation. 2. enlarged ed.

    International Nuclear Information System (INIS)

    Buechele, C.

    1986-01-01

    The book destroys a legend. The nuclear cartel still goes on telling the tale of safety, environmental compatibility and economic efficiency of nuclear electricity generation. But nothing in this story stands the test: Bare facts destroy the legend. Up to now, only insiders have been able to state counterarguments. The book in hand now presents in a nutshell all results and experience and facts to be brought forward against nuclear electricity generation. The material is presented in a problem-oriented, reliable and comprehensible manner. Anyone who long since suspected lies and malinformation of the public will step by step find the arguments justifying his suspicion. In an annex, Harald Gaber explains the Chernobyl disaster and its consequences. A literature index with comments is a helpful guide for further reading. (orig.) [de

  2. Newnes electrical pocket book

    CERN Document Server

    Reeves, E A

    2013-01-01

    Newnes Electrical Pocket Book, Twenty-first Edition, provides engineers with convenient access to various facts, tables, and formulae relating to the particular branch of engineering being dealt with. In the case of electrical engineering, it is essential that the engineer have a clear understanding of the methods by which the various formulae are derived to ensure that any particular formulae is applicable to the conditions being considered. The first section of the Pocket Book is devoted to the theoretical groundwork upon which all the practical applications are based. This covers symbols,

  3. Newnes audio and Hi-Fi engineer's pocket book

    CERN Document Server

    Capel, Vivian

    2013-01-01

    Newnes Audio and Hi-Fi Engineer's Pocket Book, Second Edition provides concise discussion of several audio topics. The book is comprised of 10 chapters that cover different audio equipment. The coverage of the text includes microphones, gramophones, compact discs, and tape recorders. The book also covers high-quality radio, amplifiers, and loudspeakers. The book then reviews the concepts of sound and acoustics, and presents some facts and formulas relevant to audio. The text will be useful to sound engineers and other professionals whose work involves sound systems.

  4. Final report on a pilot academic e-books project at Keio University Libraries : Potential for the scholarly use of digitized academic books

    Science.gov (United States)

    Shimada, Takashi

    This article reports on the results and significance of a pilot academic e-books project carried out at the Keio University Libraries for fiscal 2010 to 2012 to assess the viability of a new model of the libraries providing all the campuses with accesses to Japanese academic books digitized jointly with academic publishers and cooperative firms. It focuses on the experimental use of digitized books, highlighting the students’ attitudes and expectations towards e-books as found from surveys. Some major findings include the following. Users have a strong demand for digitized readings that are rather lookup-oriented than learning-oriented, with greater value placed on the functionalities of federated full-text searching, reading on a screen, and accessing the desired chapter direct from table of contents. They also want an online space in which to manage different forms of digitized learning resources. We investigated the potential of e-books and new type of textbooks as educational infrastructures based on the results of experiment. Japan’s university libraries should need to engage actively in the mass digitization of academic books to be adaptive to the change in the ways research, study and teaching are conducted. We plan to start a joint experiment with other university libraries to develop a practical model for the use of e-books.

  5. 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

  6. Fiscal Decentralization and Disparity of Access to Primary Education in Indonesia

    Directory of Open Access Journals (Sweden)

    Shinta Doriza

    2013-12-01

    Full Text Available In education, one crusial issue of development is the disparity of primary education access. Using 440 regions database from 2005-2009, this study is aim to analize the impact of fiscal decentralization in reducing the enrolement of primary education in Indonesia. Three factors were included, i.e fiscal decentralization, socioeconomic factors and regional characteristics. The result of panel data estimation using fixed-effect approach on this study is that DAK for Education, DAK Non Education, and PAD have significant impact in reducing education acess disparity along with poverty and regional characteristic such as Java-non Java regions. For education level, another variable was also found significant including education of the society and regional characteristic such as proliferated-non proliferated regions. In general there is a facts and proves that fiscal decentralization improve education access equality, but several effort need to done to optimalize the equalization of primary education access in Indonesia.

  7. 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...

  8. Storybooks aren't just for fun: narrative and non-narrative picture books foster equal amounts of generic language during mother-toddler book sharing.

    Science.gov (United States)

    Nyhout, Angela; O'Neill, Daniela K

    2014-01-01

    Parents and children encounter a variety of animals and objects in the early picture books they share, but little is known about how the context in which these entities are presented influences talk about them. The present study investigated how the presence or absence of a visual narrative context influences mothers' tendency to refer to animals as individual characters or as members of a kind when sharing picture books with their toddlers (mean age 21.3 months). Mother-child dyads shared both a narrative and a non-narrative book, each featuring six animals and matched in terms of length and quantity of text. Mothers made more specific (individual-referring) statements about animals in the narrative books, whereas they provided more labels for animals in the non-narrative books. But, of most interest, the frequency and proportion of mothers' use of generic (kind-referring) utterances did not differ across the two different types of books. Further coding of the content of the utterances revealed that mothers provided more story-specific descriptions of states and actions of the animals when sharing narrative books and more physical descriptions of animals when sharing non-narrative books. However, the two books did not differ in terms of their elicitation of natural facts about the animals. Overall, although the two types of books encouraged different types of talk from mothers, they stimulated generic language and talk about natural facts to an equal degree. Implications for learning from picture storybooks and book genre selection in classrooms and home reading are discussed.

  9. Less is More: How manipulative features affect children’s learning from picture books

    Science.gov (United States)

    Tare, Medha; Chiong, Cynthia; Ganea, Patricia; DeLoache, Judy

    2010-01-01

    Picture books are ubiquitous in young children’s lives and are assumed to support children’s acquisition of information about the world. Given their importance, relatively little research has directly examined children’s learning from picture books. We report two studies examining children’s acquisition of labels and facts from picture books that vary on two dimensions: iconicity of the pictures and presence of manipulative features (or “pop-ups”). In Study 1, 20-month-old children generalized novel labels less well when taught from a book with manipulative features than from standard picture books without such elements. In Study 2, 30- and 36-month-old children learned fewer facts when taught from a manipulative picture book with drawings than from a standard picture book with realistic images and no manipulative features. The results of the two studies indicate that children’s learning from picture books is facilitated by realistic illustrations, but impeded by manipulative features. PMID:20948970

  10. Boekbesprekings : Book Reviews

    African Journals Online (AJOL)

    1974-05-18

    May 18, 1974 ... It is consequently a we come addItl(;lTI to the orthopaedic library. The ~rst sectIOn of.the book gives a very concise and lucid. synopsIS of.the pertInent mechanical facts. and the second part deals WIth the rele,:,ant biological aspects of the musculo- skeletal system..The t?ird and final section provides a brief.

  11. World War II Informational Fact Sheets.

    Science.gov (United States)

    Department of Defense, Washington, DC.

    This commemorative book provides numerous fact sheets on various aspects of World War II, both on the fighting front and the homefront. Replicas of posters of the war era, descriptions of battles with maps, contributions of women and minorities to the war effort, even music of the wartime era, add to this collection of resource materials useful to…

  12. EMPLOYEES STIMULATION POLICIES FROM ACCOUNTING AND FISCAL PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Cristian Drăgan

    2015-09-01

    Full Text Available More and more frequently, the negotiation of the said wage of the employees is accompanied by the possibility to get additional bonuses by the nature of food vouchers, distributed profits, rewards granted by various circumstances, advantages in nature of other similar elements. The specialty literature defines the assembly of the elements mentioned through the concept of wage packet. At the level of the entity's management we can find, on one hand, the awareness of the fact that the proposal of some attractive wage packet represents an important factor for the increase of financial performances, but, on the other hand, it can be also noticed a reservation regarding the effective implementation determined, among others, by the fiscal implications related to these.This paper aims the approach of the mentioned aspects both in terms of the accounting treatment applied and in terms of the fiscal implications related.

  13. 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.

  14. 2015 Renewable Energy Data Book

    Energy Technology Data Exchange (ETDEWEB)

    Beiter, Philipp [National Renewable Energy Lab. (NREL), Golden, CO (United States); Tian, Tian [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-11-01

    The Renewable Energy Data Book for 2015 provides facts and figures on energy and electricity use, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, marine and hydrokinetic power, hydrogen, renewable fuels, and clean energy investment.

  15. 2015 Renewable Energy Data Book

    Energy Technology Data Exchange (ETDEWEB)

    Beiter, Philipp; Tian, Tian

    2016-11-01

    The 2015 Renewable Energy Data Book provides facts and figures on energy and electricity use, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, marine and hydrokinetic power, hydrogen, renewable fuels, and clean energy investment.

  16. 2014 Renewable Energy Data Book

    Energy Technology Data Exchange (ETDEWEB)

    Beiter, Philipp

    2015-11-01

    The Renewable Energy Data Book for 2014 provides facts and figures on energy and electricity use, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, marine and hydrokinetic power, hydrogen, renewable fuels, and clean energy investment.

  17. 2016 Renewable Energy Data Book

    Energy Technology Data Exchange (ETDEWEB)

    2017-12-29

    The 2016 Renewable Energy Data Book provides facts and figures on energy and electricity use, renewable electricity in the United States, global renewable energy development, wind power, solar power, geothermal power, biopower, hydropower, marine and hydrokinetic power, hydrogen, renewable fuels, and clean energy investment.

  18. 78 FR 59228 - Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds; Corrections

    Science.gov (United States)

    2013-09-26

    ... and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds; Corrections AGENCY: Fiscal... accommodate the public offering of floating rate notes. This document corrects the final regulations by.... Accordingly, 31 CFR part 356 is corrected by making the following correcting amendments: PART 356--SALE AND...

  19. Nuclear fuels technologies fiscal year 1996 research and research development test results

    International Nuclear Information System (INIS)

    Beard, C.A.; Blair, H.T.; Buksa, J.J.; Butt, D.P.

    1996-01-01

    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 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. 7 figs., 14 tabs

  20. Teaching Science Fact with Science Fiction

    Science.gov (United States)

    Raham, R. Gary

    2004-01-01

    The literature of science fiction packs up the facts and discoveries of science and runs off to futures filled with both wonders and warnings. Kids love to take the journeys it offers for the thrill of the ride, but they can learn as they travel, too. This book will provide the reader with: (1) an overview of the past 500 years of scientific…

  1. 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....

  2. Mistake and non-disclosure of facts: models for English contract law

    NARCIS (Netherlands)

    Beale, H.

    2012-01-01

    This book examines the case for reforming the law on mistake and non-disclosure of fact to bring English law closer to the law in much of continental Europe. There, and in common law countries like the US, a party may avoid a contract for mistake of fact on a more liberal basis, and a party who

  3. Matrix Mathematics Theory, Facts, and Formulas (Second Edition)

    CERN Document Server

    Bernstein, Dennis S

    2011-01-01

    When first published in 2005, Matrix Mathematics quickly became the essential reference book for users of matrices in all branches of engineering, science, and applied mathematics. In this fully updated and expanded edition, the author brings together the latest results on matrix theory to make this the most complete, current, and easy-to-use book on matrices. Each chapter describes relevant background theory followed by specialized results. Hundreds of identities, inequalities, and matrix facts are stated clearly and rigorously with cross references, citations to the literature, and illuminat

  4. 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.

  5. 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...

  6. 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.

  7. Advanced solutions in power systems HVDC, facts, and artificial intelligence

    CERN Document Server

    Liu, Chen-Ching; Edris, Abdel-Aty

    2016-01-01

    Provides insight on both classical means and new trends in the application of power electronic and artificial intelligence techniques in power system operation and control This book presents advanced solutions for power system controllability improvement, transmission capability enhancement and operation planning. The book is organized into three parts. The first part describes the CSC-HVDC and VSC-HVDC technologies, the second part presents the FACTS devices, and the third part refers to the artificial intelligence techniques. All technologies and tools approached in this book are essential for power system development to comply with the smart grid requirements.

  8. 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

  9. Allegorical interpretation of places in Origen's homilies on the book of Joshua

    DEFF Research Database (Denmark)

    Jacobsen, Anders-Christian

    2011-01-01

    In his sermons on the Book of Joshua Origen argues that whereas the book refers to historical facts, the book should to also be seen as a story of Christ’s salvation of man. More specifically the Israelites entering of the Holy land is a prefiguring of the newly baptized Christian’s journey toward...

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

    Energy Technology Data Exchange (ETDEWEB)

    Thoegersen, Oe

    1994-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Delia David

    2017-04-01

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

  12. 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".

  13. 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".

  14. 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.)

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

    OpenAIRE

    Carrillo, Paul A.

    2010-01-01

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

  16. 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

  17. 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...

  18. HIFK soccer the game book : - guidelines for junior coaching

    OpenAIRE

    Laurila, Eero

    2010-01-01

    This thesis is based on the fact that HIFK (Idrottsförening Kamraterna i Helsingfors) Soccer has not had any guidelines or a manual on how the club wants to develop the players. The basic idea and aim of the game book is to collect all the important information about coaching and football in one book. Today there is a huge mass of information around football which makes it difficult for a football coach to find essential know-how from that flood of informa-tion. The game book is a practical t...

  19. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    Science.gov (United States)

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

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

    Directory of Open Access Journals (Sweden)

    Iulia CAPRIAN

    2016-12-01

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

  1. Are Independent Fiscal Institutions Really Independent?

    Directory of Open Access Journals (Sweden)

    Slawomir Franek

    2015-08-01

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

  2. MODELLING THE EFFECTS OF THE FISCALITY OF REVENUES OBTAINED BY NON-RESIDENTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dacian Sorin Dudaş

    2011-01-01

    Full Text Available The empirical analysis we performed demonstrated that concluding any convention withthird-party states for avoiding double taxation puts Romania at advantage, as the fiscalmultiplier is confirmed, at the present stage of economic development of the country, theeffects generated by signing conventions for eliminating double taxation with third-partystates, are superior to those by which the internal gross product liberates fiscal revenues.The advantages that maximise fiscal incomes on the basis of conventions for eliminatingdouble taxation are determined by the high number of people Romania has in third-partystates, as non-residents, a fact that enables Romania to obtain a large part of the taxablematter, and also by the type of method used for alleviating the effects of double taxation.

  3. 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...

  4. BOOK REVIEW: The Scalar-Tensor Theory of Gravitation

    Science.gov (United States)

    Fujii, Yasunori; Maeda, Kei-ichi

    2003-10-01

    Since the scalar-tensor theory of gravitation was proposed almost 50 years ago, it has recently become a robust alternative theory to Einstein's general relativity due to the fact that it appears to represent the lower level of a more fundamental theory and can serve both as a phenomenological theory to explain the recently observed acceleration of the universe, and to solve the cosmological constant problem. To my knowledge The Scalar-Tensor Theory of Gravitation by Y Fujii and K Maeda is the first book to develop a modern view on this topic and is one of the latest titles in the well-presented Cambridge Monographs on Mathematical Physics series. This book is an excellent readable introduction and up-to-date review of the subject. The discussion is well organized; after a comprehensible introduction to the Brans-Dicke theory and the important role played by conformal transformations, the authors review cosmologies with the cosmological constant and how the scalar-tensor theory can serve to explain the accelerating universe, including discussions on dark energy, quintessence and braneworld cosmologies. The book ends with a chapter devoted to quantum effects. To make easy the lectures of the book, each chapter starts with a summary of the subject to be dealt with. As the book proceeds, important issues like conformal frames and the weak equivalence principle are fully discussed. As the authors warn in the preface, the book is not encyclopedic (from my point of view the list of references is fairly short, for example, but this is a minor drawback) and the choice of included topics corresponds to the authors' interests. Nevertheless, the book seems to cover a broad range of the most essential aspects of the subject. Long and 'boring' mathematical derivations are left to appendices so as not to interrupt the flow of the reasoning, allowing the reader to focus on the physical aspects of each subject. These appendices are a valuable help in entering into the mathematical

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

    International Nuclear Information System (INIS)

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

    2011-07-01

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

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

    International Nuclear Information System (INIS)

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

    2012-07-01

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

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

    International Nuclear Information System (INIS)

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

    2010-09-01

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

  8. Editorial Note: Reevaluating Book Reviews: As Scientific Contributions

    Directory of Open Access Journals (Sweden)

    Günter Mey

    2000-12-01

    Full Text Available In the first part of this text, I would like to describe some advantages book reviews offer. The book reviews—providing the fact that they succeed in offering more than just a short content description to the reader—can also contribute to scientific discourses in a similar way regular contributions do. One of the reasons why book reviews currently often do not fulfil this possible function is due to the existing restrictions within traditional print media publishing. Additionally worth mentioning are actual standards within the scientific community which tend to underestimate the value of book reviews or review essays. In the second part, I will discuss some developmental potentials in book reviews which up to now were hardly recognized: Especially with the Internet and its characteristics-nearly unlimited space resources; flexible publishing time and design of the contributions; chance for a direct exchange between researchers, for example using discussion boards—a re-evaluation of book reviews and review essays seems to be possible and reasonable. URN: urn:nbn:de:0114-fqs0003400

  9. 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...

  10. BOOK REVIEW: Vortex Methods: Theory and Practice

    Science.gov (United States)

    Cottet, G.-H.; Koumoutsakos, P. D.

    2001-03-01

    The book Vortex Methods: Theory and Practice presents a comprehensive account of the numerical technique for solving fluid flow problems. It provides a very nice balance between the theoretical development and analysis of the various techniques and their practical implementation. In fact, the presentation of the rigorous mathematical analysis of these methods instills confidence in their implementation. The book goes into some detail on the more recent developments that attempt to account for viscous effects, in particular the presence of viscous boundary layers in some flows of interest. The presentation is very readable, with most points illustrated with well-chosen examples, some quite sophisticated. It is a very worthy reference book that should appeal to a large body of readers, from those interested in the mathematical analysis of the methods to practitioners of computational fluid dynamics. The use of the book as a text is compromised by its lack of exercises for students, but it could form the basis of a graduate special topics course. Juan Lopez

  11. 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...

  12. CONARC Training Workshop, Fort Gordon, Georgia, 5-7 October 1971. Volume V. Methods and Media Specialty Workshop.

    Science.gov (United States)

    1971-10-01

    fact that I can show you a picture of a unicorn, we all know they dont exist. Our speaker today, Dr. Briggs, has rightly stated in his book that it...the ILC this fiscal year. Publicity and "selling" the learning center concept is another tre- mendously important aspect of our work. V- 149 Posters

  13. COMMON FISCAL POLICY

    Directory of Open Access Journals (Sweden)

    Gabriel Mursa

    2014-08-01

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

  14. Effects of different international fiscal systems on reserves reporting

    International Nuclear Information System (INIS)

    McMichael, C.L.

    1996-01-01

    The effects of international fiscal systems on oil and gas reserves evaluation and reporting, was reviewed. The movement in reserves estimates with changing technical, political and economic conditions, was described. Difficulties associated with the evaluation and booking of reserves is largely due to the confusing duplication of terms. For example, explorationists refer to reserves as an undrilled prospect, while engineers refer to them as producing property. The financial analyst refers to reserves of a company, while governments refer to the reserves of the country. The importance of defining reserves with full knowledge of the specific regulations that govern the reporting of reserves externally, and the internal reporting requirements for business planning purposes, was stressed. 2 refs

  15. 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

  16. 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

  17. Report of radioactivity investigation and research in fiscal year 1984

    International Nuclear Information System (INIS)

    1985-11-01

    National Institute of Radiological Sciences has continuously carried out the investigation and research on the environmental radioactivity level due to the radioactive fallout accompanying nuclear explosion experiments and the radioactive substances released from nuclear facilities and on the safety analysis of those since fiscal year 1959 as a part of the radioactivity investigation and research of Science and Technology Agency. The importance of radioactivity investigation and research increases more accompanying the remarkable progress of the peaceful use of atomic energy and the emphasis placed on the safety analysis of atomic energy utilization. In such situation, in fiscal year 1984, by appropriating the total budget of about 105 million yen, the investigation of the radioactivity level and dose in environment, foods and human bodies, the investigation of the level around nuclear facilities, the business of radioactivity data center, the basic research on the evaluation of the results of radioactivity investigation, the training of environmental radiation monitoring technicians, and the investigation and research on the measurement of and countermeasures to emergency radiation exposure were carried out. In this book, the results of these investigation and research are reported. (Kako, I.)

  18. 'Bounded Leviathan: fiscal constraints and financial development in the Early Modern Hispanic World'

    OpenAIRE

    Irigoin, A; Grafe, R

    2013-01-01

    ‘Constitutions and Commitments” has inspired the economic literature on the importance of “Legal origins” (LaPorta et al., 1998, 2008), which vindicates the notion that post-Glorious Revolution English institutions were particularly conducive to economic growth. More recently economists have acknowledged that growth in fact depends on “state capacity”. This encompasses not only investor protection (legal capacity) but also the ability of the state to finance itself, “fiscal capacity”.(Besley...

  19. Amazing & extraordinary facts the steam age

    CERN Document Server

    Holland, Julian

    2012-01-01

    Respected transport author Julian Holland delves into the intriguing world of steam in his latest book, which is full of absorbing facts and figures on subjects ranging from Cornish beam engines, steam railway locomotives, road vehicles and ships through to traction engines, steam rollers and electricity generating stations and the people who designed and built them. Helped along the way by the inventive minds of James Watt, Richard Trevithick and George Stephenson, steam became the powerhouse that drove the Industrial Revolution in Britain in the late 18th and 19th centuries.

  20. Benefits of Giving (A Book Review Using Islamic Perspective

    Directory of Open Access Journals (Sweden)

    M. Hamdar Arraiyyah

    2016-01-01

    Full Text Available This writing is a book review. It discusses a book entitled Give and Take. The book introduces a new approach to success. It makes three categories of people in doing interaction or communication. They are takers, matchers, and givers. The writer of the book, Adam Grant, explains the principles and characteristics of each category. He shows a lot of facts to prove that being a giver brings benefits for people and the doer as well. The objects of giving here comprise different kinds help like wealth, ideas, knowledge, skills and information. Therefore, he motivates people to become givers. In this connection, the reviewer would like to show that Islamic religion also motivates its followers to give helps to others. Though, there are some similarities and differences between the benefits of giving mentioned in the book and the verses of the Holy Qur’an and the sayings of Prophet Muhammad Peace be upon him.

  1. Enhancement and character recognition of the erased colophon of a 15th-century Hebrew prayer book

    Science.gov (United States)

    Walvoord, Derek J.; Easton, Roger L., Jr.; Knox, Keith T.; Heimbueger, Matthew

    2005-01-01

    A handwritten codex often included an inscription that listed facts about its publication, such as the names of the scribe and patron, date of publication, the city where the book was copied, etc. These facts obviously provide essential information to a historian studying the provenance of the codex. Unfortunately, this page was sometimes erased after the sale of the book to a new owner, often by scraping off the original ink. The importance of recovering this information would be difficult to overstate. This paper reports on the methods of imaging, image enhancement, and character recognition that were applied to this page in a Hebrew prayer book copied in Florence in the 15th century.

  2. Gašper Žitnik and His Books

    Directory of Open Access Journals (Sweden)

    Sonja Svoljšak

    2014-12-01

    Full Text Available Gašper Žitnik (ca. 1535–1585 was a jurist, a doctor of law from the Vienna university, a Count palatine, an Inner-Austrian government councillor and an important political figure in Carniolian and Styrian Counter-Reformation. He was also Bishop Tomaž Hren’s (1560−1630 uncle and had important influence on his upbringing, education and career. Besides being an occasional poet in his youth, he was also a book collector and he liked to inscribe various details about his study, work and personal life into his books. The paper gives an overview of Žitnik’s books, which are kept in the National and University Library, with an emphasis on his hand-written notes and some other peoples’ hand-written notes in his books which are of significance. The findings complement the already known facts about Žitnik’s life and work through this secondary information while also revealing some details about the relation between his books and him as their reader.

  3. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

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

  4. Effects of Fiscal Policy in a Small Open Economy: Evidence of Croatia

    OpenAIRE

    Deskar-Škrbić, Milan; Šimović, Hrvoje; Ćorić, Tomislav

    2013-01-01

    In this paper we use structural VAR model to analyze dynamic effects of fiscal shocks on economic activity in Croatia from 2000Q1-2012Q2. Due to the fact that Croatia is a small open economy we assume that shocks of foreign origination can have notable effects on its performance. Therefore, original Blanchard-Perotti (2002) model is extended by introducing variables that represent external (foreign) demand shocks. The results show that the government spending has a positive and statistically ...

  5. 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...

  6. 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....

  7. Young Scientists Explore Insects. Book 2 Primary Level.

    Science.gov (United States)

    Penn, Linda

    Designed to present interesting facts about science and to heighten the curiosity of primary age students, this book contains suggestions for students to investigate the natural world and numerous black and white illustrations. The activities focus on nine easily recognized insects: bees, beetles, lady bugs, lightning bugs, ants, mosquitoes,…

  8. 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...

  9. 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.

  10. 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.

  11. Evoluția fenomenului fiscal

    Directory of Open Access Journals (Sweden)

    Dan Tudor LAZĂR

    2002-02-01

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

  12. 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...

  13. Potentials and structure of fiscal devaluation in Serbia

    Directory of Open Access Journals (Sweden)

    Milošević Miloš

    2015-01-01

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

  14. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

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

  15. European Fiscal Policy of Tax Havens

    Directory of Open Access Journals (Sweden)

    Gabriela Mironov

    2009-10-01

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

  16. NRL Fact Book

    Science.gov (United States)

    2008-01-01

    Aerogels and underdense materials Nanoscale materials Nondestructive evaluation Ceramics and composite materials Thin film synthesis and processing... aircraft interiors and rocket payload fairings High-powered sound sources and source arrays Twin underwater towers supporting sources and...of organic matter Map data formatting facility compresses map infor- mation onto CD-ROM media for masters for use in aircraft digital moving map

  17. NRL Fact Book

    Science.gov (United States)

    1988-05-01

    interests are centered on signal processing and the physics of underwater acoustic propagation, ambient noise, and reverberation. Mr. Rojas is a member...Airborne underwater acoustics Bottom-limited acoustics Arctic underwater acoustics Propagation Noise Ambient noise measurements and modeling Spectral...Multispectral image correlation Space sensor and mission analysis CROWN" STALK Time, ms (100 ms after impactO Time-history of the . radar backscatter from a

  18. 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.)

  19. 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.

  20. 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

  1. EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

    Directory of Open Access Journals (Sweden)

    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

  2. 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...

  3. 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...

  4. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

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

  5. Summaries of research projects for fiscal years 1996 and 1997, medical applications and biophysical research

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The Medical Applications and Biophysical Research Division of the Office of Biological and Environmental Research supports and manages research in several distinct areas of science and technology. The projects described in this book are grouped by the main budgetary areas: General Life Sciences (structural molecular biology), Medical Applications (primarily nuclear medicine) and Measurement Science (analytical chemistry instrumentation), Environmental Management Science Program, and the Small Business Innovation Research Program. The research funded by this division complements that of the other two divisions in the Office of Biological and Environmental Research (OBER): Health Effects and Life Sciences Research, and Environmental Sciences. Most of the OBER programs are planned and administered jointly by the staff of two or all three of the divisions. This summary book provides information on research supported in these program areas during Fiscal Years 1996 and 1997.

  6. Facts and mysteries in elementary particle physics

    CERN Document Server

    Veltman, Martinus J G

    2018-01-01

    This book provides a comprehensive overview of modern particle physics accessible to anyone with a true passion for wanting to know how the universe works. We are introduced to the known particles of the world we live in. An elegant explanation of quantum mechanics and relativity paves the way for an understanding of the laws that govern particle physics. These laws are put into action in the world of accelerators, colliders and detectors found at institutions such as CERN and Fermilab that are in the forefront of technical innovation. Real world and theory meet using Feynman diagrams to solve the problems of infinities and deduce the need for the Higgs boson. Facts and Mysteries in Elementary Particle Physics offers an incredible insight from an eyewitness and participant in some of the greatest discoveries in 20th century science. From Einstein's theory of relativity to the spectacular discovery of the Higgs particle, this book will fascinate and educate anyone interested in the world of quarks, leptons an...

  7. 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...

  8. Book Review:

    Science.gov (United States)

    Chrusciel, P. T.

    2006-06-01

    academic curriculi that Chapter I is needed at all. This is in fact the chapter that I liked least in the book. The presentation has the right balance between formal definitions and introductory comments to make the book accessible for self-study. Most definitions are followed by excellent examples, though this is not uniform: more examples would have been helpful in several places, both in case of self-study and to make life easier for someone lecturing from this book. The most notable lacuna is (essentially) the lack of exercises: surely there would have been many worked out during the course at Imperial, and it is a pity that they have not been included in the book. I very much hope that there will be a further edition with lots of examples and exercises (note that the latter can also play the former role), making this work even more useful. The first chapter of the book is a crash course on topology, covering metric spaces, orders, lattices, convergence, compactness, as well as separation axioms. The introduction of filters might be seen as unnecessarily advanced, in view of a few notable gaps: the first of those concerns connectedness, which lies at the heart of many proofs, and which is only mentioned in a footnote on page 61; it deserves a small subsection of its own. The second gap is paracompactness, related to existence of partitions of unity, which is a key to several constructions on manifolds; again the notion only appears as a footnote on page 231. A short discussion of the Kuratowski Zorn lemma might have been useful. Fortunately, the students that are likely to come to my office will already be familiar with the material in this chapter (and more, as far as topology is concerned), so this is not really an issue from my point of view. On the other hand, it could be one for somebody lecturing from this book. In the two following chapters the notion of a manifold is introduced, with a careful discussion of tangent space, vector fields and their flows

  9. 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 ...

  10. 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

  11. 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.

  12. 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.

  13. 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...

  14. 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...

  15. 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.

  16. 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.

  17. 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

  18. 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...

  19. 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...

  20. Logbook, Ethiopia in a Timeline: The School, The Book, The Town

    African Journals Online (AJOL)

    small, there is a play with the font size and the book has a so-called “alternative” ... theory (agency), and the fact that the work was conducted by a group of ... contingency that could have assisted ... grabs' by foreign companies (enabled.

  1. 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.

  2. 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...

  3. 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) ...

  4. The National Program for Occupational Safety and Health in Agriculture. 1992 Project Facts.

    Science.gov (United States)

    National Inst. for Occupational Safety and Health (DHHS/PHS), Cincinnati, OH.

    This book contains information about a project instituted in 1990 by the National Institute for Occupational Safety and Health (NIOSH) to prevent work-related diseases and injuries among agricultural workers. Included are facts about 25 projects within NIOSH and 42 cooperative agreements between NIOSH and institutions in 25 states. These…

  5. CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

    Directory of Open Access Journals (Sweden)

    Osman Nuri ARAS

    2011-07-01

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

  6. 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

  7. Annual report of National Institute of Radiological Sciences of the fiscal year 1983

    International Nuclear Information System (INIS)

    1984-10-01

    The activities of the National Institute of Radiological Sciences in fiscal year 1983 were carried out on the basis of the total budget of 5,835,354,000 yen and 412 staffs. In spite of the severe situation of administrative reform of the government, the works were accomplished, and the considerable results were obtained. Ordinary research was carried out on 63 subjects. Special research was carried out on four themes, that is, the biological effect of tritium accompanying the development of nuclear fusion reactors, the medical utilization of particle accelerators, the probabilistic effect and risk evaluation of radiation, and the evaluation of exposure to environmental radiation. In addition, specified research was carried out on three subjects. The number of trainees who finished various courses in the Training Division reached 3290 in fiscal year 1983, and it greatly contributed to the radiation protection and the utilization of radiation in Japan. The importance of the international exchange has increased, and the staffs attended various international meetings and exchanged opinion with visitors. Investigation and research works, technical assistance, training, medical treatment, the administration of Nakaminato Branch Office, book and editorial works and general affairs are reported. (Kako, I.)

  8. 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 ...

  9. Analysis of Fiscal Rules in the European Monetary Union

    Directory of Open Access Journals (Sweden)

    Šehović Damir

    2015-01-01

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

  10. Book Review: Jus Cogens – International Law and Social Contract

    Directory of Open Access Journals (Sweden)

    Irawati Handayani

    2016-12-01

    Full Text Available This book is based on the doctoral thesis completed by the author as an International Scholar of the Cambridge Overseas Trust at the University of Cambridge. The main idea of the books lies on the fact that jus cogens still become one of the most complex doctrines in contemporary international law. The legal foundation of jus cogens is still questionable, whether it lies on natural law, positive law or even to higher or divine origin. However, there is general agreement that jus cogens represent the fundamental value in international society or so-called higher norm in international law.

  11. 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.

  12. 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...

  13. 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...

  14. Wide area stability analysis and control of interconnected power systems with HVDC and FACTS devices

    Energy Technology Data Exchange (ETDEWEB)

    Li, Yong

    2012-11-01

    In order to damp low-frequency oscillations and improve the overall stability of large-scale interconnected power systems, this book investigates the wide-area stability analysis and control methods from different perspectives. The flexible and fast control capability of high-voltage (FACTS) is investigated in detail to implement a wide-area measurement based damping control. A sequential and global mixed optimization method is proposed to simultaneously optimize local and wide area damping controllers. A wide-area robust coordination method is presented to coordinate multiple wide-area damping controllers (WADC). A delay-dependent robust design method is also proposed to handle time-varying delays commonly existing in wide-area signal communication. A closed-loop hardware experiment is used to validate the damping performance. The research activities of this book include power system stability analysis and control, wide-area damping control as well as HVDC and FACTS technologies.

  15. 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...

  16. 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...

  17. 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.

  18. BOOK REVIEW: The Odd Quantum

    Science.gov (United States)

    Treiman, Sam

    2003-07-01

    This is an enjoyable book by a particle physicist of some distinction, who wrote several books on the theoretical aspects of his subject. He died soon after the book was finished. This book would seem a splendid tribute to his memory. The first five chapters are an excellent introduction to quantum mechanics from the viewpoint of a particle physicist. (A solid state physicist might include some other topics.) The next three chapters give some feeling for the excitement of particle physics and describe some of the zoo of curious creatures discovered in the depths of particle accelerators, and the forces between them: strong, electromagnetic and weak. The final chapter, 'Quantum Fields', is a tour de force. The author has a light touch and a pleasant sense of humour. He does not attempt to explain everything he mentions, but he makes it very clear when he does not. These points are beautifully illustrated by the following extract from the final chapter (p 245). 'It was said above that virtual particles come into play when the real collision ingredients are all close together. In fact, virtual particles are always in play. Even a single real particle, moving along in isolation, can emit and reabsorb virtual particles over and over again. This has the effect of shifting the physical mass of the particle away from the 'bare' value that entered into the Hamiltonian. That shift inevitably turns out to be slightly infinite, and there is a whole technology for isolating and redefining away this and a few other infinities that are characteristic of renormalisable quantum field theories. But we forebear to pursue these delicacies any further here.' I particularly like 'slightly infinite'. The publisher's blurb describes this book as being suitable for popular science readers. It is not. Its level of mathematics would make it very heavy going for anyone who had not taken at least one course in mathematics at university. This is a book which can be strongly recommended as a

  19. 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.)

  20. 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

  1. Psychoacoustics Facts and Models

    CERN Document Server

    Fastl, Hugo

    2007-01-01

    Psychoacoustics – Facts and Models offers a unique, comprehensive summary of information describing the processing of sound by the human hearing system. It includes quantitative relations between sound stimuli and auditory perception in terms of hearing sensations, for which quantitative models are given, as well as an unequalled collection of data on the human hearing system as a receiver of acoustic information. In addition, many examples of the practical application of the results of basic research in fields such as noise control, audiology, or sound quality engineering are detailed. The third edition includes an additional chapter on audio-visual interactions and applications, plus more on applications throughout. Reviews of previous editions have characterized it as "an essential source of psychoacoustic knowledge," "a major landmark ," and a book that "without doubt will have a long-lasting effect on the standing and future evolution of this scientific domain."

  2. 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.

  3. Fiscal Liability of State Contractors

    Directory of Open Access Journals (Sweden)

    Santiago Fajardo-Peña

    2017-06-01

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

  4. Reviews Book: Sustainable Energy—Without the Hot Air Equipment: Doppler Effect Unit Book: The Physics of Rugby Book: Plastic Fantastic: How the Biggest Fraud in Physics Shook the Scientific World Equipment: Brunel Eyecam Equipment: 200x Digital Microscope Book: The Atom and the Apple: Twelve Tales from Contemporary Physics Book: Physics 2 for OCR Web Watch

    Science.gov (United States)

    2009-09-01

    WE RECOMMEND Sustainable Energy—Without the Hot Air This excellent book makes sense of energy facts and figures Doppler Effect Unit Another simple, effective piece of kit from SEP Plastic Fantastic: How the Biggest Fraud in Physics Shook the Scientific World Intriguing and unique write-up of an intellectual fraud case Brunel Eyecam An affordable digital eyepiece for your microscope 200x Digital Microscope An adjustable digital flexcam for classroom use The Atom and the Apple: Twelve Tales from Contemporary Physics A fascinating round-up of the recent history of physics WORTH A LOOK The Physics of Rugby Book uses sport analogy and context to teach physics concepts Physics 2 for OCR Essential textbook for the course but otherwise pointless WEB WATCH Some free teaching materials are better than those you'd pay for

  5. 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.

  6. Report of fact finding survey on atomic energy industries in FY1989

    International Nuclear Information System (INIS)

    1991-01-01

    Japan Atomic Industrial Forum, Inc. summarized the results of 31st fact finding survey on atomic energy industries, which investigated and analyzed the actual status and future perspective of the expenditure, sales and personnel related to atomic energy in electric power, mining and manufacture and trading companies in FY1989. As to the state of activities of atomic energy industries, the expenditure related to atomic energy of electric power companies was 1633.7 billion yen, decrease by 7 % as compared with the previous fiscal year. The main factors are that the construction works of nuclear power stations came to temporary pause, and the operation and maintenance expenses for power stations turned to decrease due to the mechanization of inspection and the decrease of expendables. The sales related to atomic energy of mining and manufacturing companies was 1728.3 billion yen, which is the highest so far, and is increase by 18 % as compared with the previous fiscal year. Due to the diversification of atomic energy market, the manufacture for service field and others grew by 64 %, and the mechanization of production seemed to advance. The backlog of mining and manufacturing companies which is the index of future market trend was as high as 3526 billion yen. (K.I.)

  7. 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…

  8. STUDY ON THE INCIDENCE OF NATIONAL FISCAL POLICIES ON THE GROWTH OF ECONOMY IN POLAND, CZECH REPUBLIC AND HUNGARY

    Directory of Open Access Journals (Sweden)

    COSTACHE BIANCA

    2017-10-01

    Full Text Available The paper is mainly focused on a key subject of economic literature, respectively the way in which the fiscal policy impact economic growth of countries; therefore, these effects have been illustrated by taking into consideration the real economic context, within which they act as indicators of fiscal policy (direct and indirect taxes, as well as other sectors of economy (public debt, capital investments. The study contains the analysis and evaluation of the instruments’ effects of fiscal policy on the real growth rate within the 3 selected countries: Poland, Czech Republic and Hungary. I conducted the analysis through the regression model, more precisely through the least squares method, which reflects the effects of those six selected indicators: public debt, capital investments, direct taxes, indirect taxes, social benefits and revenues from the capitalization of public goods on real growth rate of the gross domestic product. The assumption for starting the research was the fact that fiscal policy’s instruments act different according to the nature of the indicator. Following the recording of the results which showed a negative effect drove by indicators like social benefits, capital investments, revenues from capitalization of public goods, indirect taxes, the hypothesis was confirmed. Also, the model proved to be statistically valid and that it has a liniar correlation between the variables after application of the econometric tests.

  9. Book Review: Book review

    Science.gov (United States)

    Manohar, C. S.

    2015-02-01

    The subject of the theory of vibrations has carried an aesthetic appeal to generations of engineering students for its richness of ideas, and for the intellectual challenges it offers. Also, the diverse range of its applications (covering civil, mechanical, automotive, and aerospace structures) has provided obvious motivations for its study. For most students, the subject provides, perhaps, the first encounter in substantial application of mathematical tools (differential equations, calculus of variations, Fourier/Laplace transforms, and matrix algebra) to engineering problems. The intimate relationship that the subject of mechanics has with mathematics strikes home probably for the first time. While teaching this subject, the instructor is spoilt for choice in selecting a text book and so are the students who wish to pursue a self-study of the subject. Many luminaries in the field have offered their own exposition of the subject: starting from the classics of Rayleigh, Timoshenko, Den Hartog, Bishop and Johnson, and the works of more recent vintage (e.g., the books by Meirovich, Clough, and Penzien, and works with computational flavour, such as, those by Bathe and Petyt), several works easily come to one's mind. Given this milieu, it requires a distinctive conviction to write a new book on this subject. And, here we have a book, written by a practitioner, which aims to deal with fundamental aspects of vibrations of engineering systems. The scepticism that this reviewer had on the need for having one more such book vanished as he browsed through the book and read selectively a few sections. The author's gift for elegant explanations is immediately noticeable even in such a preliminary reading. After a more careful reading, the reviewer has found this book to be insightful and he considers the book to be a welcome addition to the family of books on vibration engineering. The author has struck a fine balance between physical explanations, mathematical niceties

  10. Book selling and e-books in Sweden

    Directory of Open Access Journals (Sweden)

    Elena Maceviciute

    2015-07-01

    Full Text Available This paper addresses the issue of the understanding of the book-selling situation as Swedish booksellers see it. It pursues the answers to the following questions: 1. What are the perceptions of Swedish booksellers of the impact of e-books on their business? 2. What drivers are important for Swedish booksellers for adopting and developing e-book sales through their own sales channels? 3. What do they perceive as barriers to e-book selling through their own channels? The authors have employed the analysis of the secondary statistical data and a survey of Swedish booksellers to answer their questions. The results of the investigation have shown that the Swedish booksellers do not feel their bookshops, or business in general, are threatened by e-books. The opinions on e-books do not differ between the few selling e-books and others who do not offer this product. The reasons for selling e-books are well-functioning routines and personal interest in the product. The reasons for not selling the books are the lack of demand and technical resources as well as contractual agreements with e-book publishers or vendors. So, technical resources for e-book sales, routines, and contracts with publishers are the main premises for this activity. The biggest barriers to e-book sales are: a the price as one can see not only in the answers of the booksellers, but also in the drop of sales obviously related to the rise of prices during 2014; b lack of demand from customers who do not enquire about e-books in bookshops. This leads to the belief that e-books will be sold mostly online either directly from publishers and authors or through online booksellers. However, an equal number of booksellers believe that physical bookshops will be selling printed books and e-books in the future. The future of e-books seems to be quite secure and non-threatening to printed books from the point of view of booksellers. The growth of e-book sales is quite slow and the respondents

  11. 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

  12. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

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

  13. 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...

  14. 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...

  15. 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

  16. 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.

  17. Personal Readings and Public Texts Book Blogs and Online Writing about Literature

    Directory of Open Access Journals (Sweden)

    Ann Steiner

    2010-11-01

    Full Text Available The blogging culture has become an important and integrated part of the book trade and has influenced the publishing, marketing and distribution of literature in North America and in many European countries. However, it is unclear how this potential agency among bloggers operates, and thus far most research has concerned politics, media systems and larger social structures. The present article is a study of the Swedish book blogs during the autumn of 2009 and an attempt to address a small, but significant, part of the Internet influence. The relationship between books and digital technology is complicated and manifold, but it is clear that the Internet has changed how people access books, how they read and how they communicate with others about their reading. Here, the position of the amateur is one that will be discussed in detail in terms of professionalism, strategies and hierarchies. Another issue that will be addressed is the connections between the book bloggers and the book trade, especially the publishers and their marketing departments. The book bloggers operate in a social realm, despite the fact that their writing is personal, and have to be understood in their social, economic and literary context. The Swedish book blogs will be analysed with the help of readerresponse theory, sociology of literature and a book historical perspective on the dissemination of literature.

  18. 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...

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

    Directory of Open Access Journals (Sweden)

    Sérgio Wulff Gobetti

    2010-01-01

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

  20. Do cavies talk?: The effect of anthropomorphic books on children's knowledge about animals

    Directory of Open Access Journals (Sweden)

    Patricia A Ganea

    2014-04-01

    Full Text Available Many books for young children present animals in fantastical and unrealistic ways, as wearing clothes, talking and engaging in human-like activities. This research examined whether anthropomorphism in children’s books affects children’s learning and conceptions of animals, by specifically assessing the impact of depictions (a bird wearing clothes and reading a book and language (bird described as talking and as having human intentions. In Study 1, 3-, 4-, and 5-year-old children saw picture books featuring realistic drawings of a novel animal. Half of the children also heard factual, realistic language, while the other half heard anthropomorphized language. In Study 2, we replicated the first study using anthropomorphic illustrations of real animals. The results show that the language used to describe animals in books has an effect on children’s tendency to attribute human-like traits to animals, and that anthropomorphic storybooks affect younger children’s learning of novel facts about animals. These results indicate that anthropomorphized animals in books may not only lead to less learning but also influence children’s conceptual knowledge of animals.

  1. 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.

  2. 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...

  3. 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)

  4. 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.

  5. 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...

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

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-12-01

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

  7. 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...

  8. PennDOT : fact book

    Science.gov (United States)

    2008-06-01

    PennDOT was created in 1970 when the former : Department of Highways was merged with transportation related : functions from the Departments of Revenue, : Commerce, Community Affairs and Military Affairs. With : an annual budget of about $5.4 billion...

  9. NRL Fact Book 2010

    Science.gov (United States)

    2010-01-01

    Energetic materials/explosives Aerogels and underdense materials Nanoscale materials Nondestructive evaluation Ceramics and composite materials Thin...facility with high spatial density near field acoustic holography and 3D laser vibrometry for diagnosing large structures, including aircraft interiors...especially impact of organic matter Map data formatting facility compresses map infor- mation onto CD-ROM media for masters for use in aircraft digital

  10. Total 2004 fact book

    International Nuclear Information System (INIS)

    2004-01-01

    This report presents the activities and results of the Group Total-Fina-Elf for the year 2004. It brings information and economic data on the following topics: the corporate and business; the upstream activities with the reserves, the costs, standardized measure and changes of discounted future net cash flow,oil and gas acreage, drilling, liquefied natural gas, pipelines; downstream activities with refining and marketing maps, refinery, petroleum products, sales, retail gasoline outlets; chemicals with sales and operating income by sector, major applications, base chemicals and polymers, intermediates and performance polymers. (A.L.B.)

  11. 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.

  12. 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.)

  13. 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.

  14. 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

  15. Drug Facts

    Medline Plus

    Full Text Available ... Facts Bath Salts Facts Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) Facts Marijuana (Weed, Pot) Facts MDMA ( ... Videos Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/ ...

  16. 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.

  17. 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...

  18. 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...

  19. 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

  20. Regarding torres and books: the circularity of reading (from Borges to Rapunzel

    Directory of Open Access Journals (Sweden)

    Eloy Martos

    2013-06-01

    Full Text Available The tower, the house, the body, the world… are metaphors of the universe whose correlation (especially, boy-house-world are symbols of the universe in M. Eliade. The book, books that are in the tower of Borges text are in fact the stories that populate our imagination, hence this symbolic link that we perceive in the texts cited by Borges, in the poem of A. Machado, in the story of Rapunzel, or in the legends of haunted towers, as in the current transmedia narrative taken as permeable media with the classics and with written culture in general.

  1. 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.

  2. 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

  3. Do cavies talk? The effect of anthropomorphic picture books on children's knowledge about animals.

    Science.gov (United States)

    Ganea, Patricia A; Canfield, Caitlin F; Simons-Ghafari, Kadria; Chou, Tommy

    2014-01-01

    Many books for young children present animals in fantastical and unrealistic ways, such as wearing clothes, talking and engaging in human-like activities. This research examined whether anthropomorphism in children's books affects children's learning and conceptions of animals, by specifically assessing the impact of depictions (a bird wearing clothes and reading a book) and language (bird described as talking and as having human intentions). In Study 1, 3-, 4-, and 5-year-old children saw picture books featuring realistic drawings of a novel animal. Half of the children also heard factual, realistic language, while the other half heard anthropomorphized language. In Study 2, we replicated the first study using anthropomorphic illustrations of real animals. The results show that the language used to describe animals in books has an effect on children's tendency to attribute human-like traits to animals, and that anthropomorphic storybooks affect younger children's learning of novel facts about animals. These results indicate that anthropomorphized animals in books may not only lead to less learning but also influence children's conceptual knowledge of animals.

  4. 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...

  5. 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...

  6. 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...

  7. 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)

  8. 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.

  9. Young children's learning and transfer of biological information from picture books to real animals.

    Science.gov (United States)

    Ganea, Patricia A; Ma, Lili; Deloache, Judy S

    2011-01-01

    Preschool children (N = 104) read a book that described and illustrated color camouflage in animals (frogs and lizards). Children were then asked to indicate and explain which of 2 novel animals would be more likely to fall prey to a predatory bird. In Experiment 1, 3- and 4-year-olds were tested with pictures depicting animals in camouflage and noncamouflage settings; in Experiment 2, 4-year-olds were tested with real animals. The results show that by 4 years of age, children can learn new biological facts from a picture book. Of particular importance, transfer from books to real animals was found. These findings point to the importance that early book exposure can play in framing and increasing children's knowledge about the world. © 2011 The Authors. Child Development © 2011 Society for Research in Child Development, Inc.

  10. Resisting Biopolitics through “Diaphanous Wonder”: Richard Flanagan's Gould's Book of Fish

    NARCIS (Netherlands)

    Wiese, Doro|info:eu-repo/dai/nl/304842699

    2014-01-01

    In Gould's Book of Fish (2003), author Richard Flanagan manages to invent a format in which content and style account for historical events on Sarah Island, Tasmania in the 1820s, yet he does so in a manner that is not in the least objective, disinterested or fact-orientated. The perspective of

  11. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  12. 31 CFR 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...

  13. FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

    Directory of Open Access Journals (Sweden)

    Anca Florentina GAVRILUŢĂ (VATAMANU

    2017-12-01

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

  14. General facts about partnerships

    DEFF Research Database (Denmark)

    Winther-Sørensen, Niels

    1995-01-01

    Publikationen indeholder nationalrapporter og generalrapport til konference afholdt af International Fiscal Association i september 1995 om behandlingen af deltagere i interessentskaber m.v. i den internationale skatteret. NWS har udarbejdet den danske nationalrapport....

  15. 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

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

    Directory of Open Access Journals (Sweden)

    Martin Rolák

    2015-01-01

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

  17. REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2011-04-01

    Full Text Available Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.

  18. ANALYSIS OF DIRECT AND INDIRECT EFFECTS OF FISCAL DECENTRALIZATION ON REGIONAL DISPARITY (CASE STUDY OF PROVINCES IN EASTERN AND WESTERN OF INDONESIA, 2006-2015

    Directory of Open Access Journals (Sweden)

    Faishal Fadli

    2016-12-01

    Full Text Available This study aimed to examine the direct and indirect effects of fiscal decentralization on regional disparity through economic growth in eastern and western Indonesia. The method used in this study is Path Analysis. The variables used in this study include the General Allocation Fund (DAU/Dana Alokasi Umum, Special Allocation Fund (DAK/Dana Alokasi Khusus, Revenue Sharing Fund (DBH/Dana Bagi Hasil, local revenue (PAD/Pendapatan Asli Daerah, Economic Growth (G, and regional disparity (IW. Comparing the analysis between eastern and western of Indonesia, the results show that there is no direct effect of fiscal decentralization on regional disparity and economic growth through direct fiscal decentralization on regional disparity in both eastern and western of Indonesia. However, using some measures of fiscal decentralization, in the case of eastern of Indonesia, DAU variable has significant effect whereas in the case of western Indonesia, DBH is the only one variable that has significant effect. This is consistent with the fact that composition of the balance funds disbursed by the central government to local governments, where the greatest composition of funds in eastern Indonesia come from the General Allocation Fund which reflects the dependence of local governments to the central government and for the western region of Indonesia, DBH is the greatest reflecting the independence of the local governments. As a result, to create fiscal decentralization working it is required a greater allocation of the fund balance.

  19. 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...

  20. The Practice of Fiscal Citizenship

    Directory of Open Access Journals (Sweden)

    Ana Maria da Costa Porto

    2016-12-01

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

  1. 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...

  2. CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Cirmaciu Diana

    2010-07-01

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

  3. 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 ...

  4. Analysis of book colections Great picture book for preschoolers

    OpenAIRE

    Cunk, Tina

    2013-01-01

    Thesis entitled ˝Analysis of book collections Great picture book for preschoolers˝ is based on theoretical approach and empirical study. In the theoretical part I focused on the development of youth literature and the definition of the latter, furthermore I described Great picture book and definition of picture book, I presented four versions of picture books in the Slovenian area, described types of picture books and wrote translation of Maria Nikolaeva´s picture book and her point of view...

  5. Books Received

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education. Books Received. Articles in Resonance – Journal of Science Education. Volume 1 Issue 1 January 1996 pp 118-118 Books Received. Books Received · More Details Fulltext PDF. Volume 1 Issue 2 February 1996 pp 120-120 Books Received. Books Received.

  6. Drug Facts

    Medline Plus

    Full Text Available ... Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) Facts Marijuana (Weed, Pot) Facts MDMA (Ecstasy, Molly) Facts Meth ( ... Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine ...

  7. Drug Facts

    Medline Plus

    Full Text Available ... Heroin (Smack, Junk) Facts Marijuana (Weed, Pot) Facts MDMA (Ecstasy, Molly) Facts Meth (Crank, Ice) Facts Pain ... About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other ...

  8. Drug Facts

    Medline Plus

    Full Text Available ... That People Abuse Alcohol Facts Bath Salts Facts Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) Facts Marijuana ( ... Watch Videos Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) ...

  9. Drug Facts

    Medline Plus

    Full Text Available ... MDMA (Ecstasy, Molly) Facts Meth (Crank, Ice) Facts Pain Medicine (Oxy, Vike) Facts Spice (K2) Facts Tobacco ... Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You ...

  10. Drug Facts

    Medline Plus

    Full Text Available ... Crank, Ice) Facts Pain Medicine (Oxy, Vike) Facts Spice (K2) Facts Tobacco and Nicotine Facts Other Drugs ... Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You can call ...

  11. Drug Facts

    Medline Plus

    Full Text Available ... Ice) Facts Pain Medicine (Oxy, Vike) Facts Spice (K2) Facts Tobacco and Nicotine Facts Other Drugs of ... Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You can call 1- ...

  12. Drug Facts

    Medline Plus

    Full Text Available ... That People Abuse Alcohol Facts Bath Salts Facts Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) Facts Marijuana (Weed, ... Watch Videos Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) ...

  13. Drug Facts

    Medline Plus

    Full Text Available ... Ecstasy, Molly) Facts Meth (Crank, Ice) Facts Pain Medicine (Oxy, Vike) Facts Spice (K2) Facts Tobacco and ... Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You can ...

  14. Drug Facts

    Medline Plus

    Full Text Available ... Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) Facts Marijuana (Weed, Pot) Facts MDMA (Ecstasy, Molly) Facts Meth (Crank, ... Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine ...

  15. 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…

  16. 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.

  17. 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...

  18. 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...

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

    Directory of Open Access Journals (Sweden)

    Agung Darono

    2016-12-01

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

  20. 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...

  1. Analysis of a decision model in the context of equilibrium pricing and order book pricing

    Science.gov (United States)

    Wagner, D. C.; Schmitt, T. A.; Schäfer, R.; Guhr, T.; Wolf, D. E.

    2014-12-01

    An agent-based model for financial markets has to incorporate two aspects: decision making and price formation. We introduce a simple decision model and consider its implications in two different pricing schemes. First, we study its parameter dependence within a supply-demand balance setting. We find realistic behavior in a wide parameter range. Second, we embed our decision model in an order book setting. Here, we observe interesting features which are not present in the equilibrium pricing scheme. In particular, we find a nontrivial behavior of the order book volumes which reminds of a trend switching phenomenon. Thus, the decision making model alone does not realistically represent the trading and the stylized facts. The order book mechanism is crucial.

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

    International Nuclear Information System (INIS)

    2001-07-01

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

  3. 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

  4. Ordering E-Books From a Print Book Vendor

    OpenAIRE

    Culley, Jennifer R.; Human, Cindy

    2017-01-01

    The University of Southern Mississippi began ordering e-books through its primary print book vendor, Midwest Library Service, in 2016. The demand to purchase e-books has steadily increased, and when the opportunity arose to save valuable staff time searching over several vendor sites for e-books and print books by consolidating the search interface, a change was made. There were multiple steps to set up this program; however, the time invested was worth it. While there were challenges along t...

  5. The Fiscal Trilemma in a Danish Perspective

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  6. Facts against nuclear electricity generation. An analysis of the current situation. 2. Enlarged ed. Fakten gegen den Atomstrom. Eine aktuelle Bestandsaufnahme

    Energy Technology Data Exchange (ETDEWEB)

    Buechele, C

    1986-01-01

    The book destroys a legend. The nuclear cartel still goes on telling the tale of safety, environmental compatibility and economic efficiency of nuclear electricity generation. But nothing in this story stands the test: Bare facts destroy the legend. Up to now, only insiders have been able to state counterarguments. The book in hand now presents in a nutshell all results and experience and facts to be brought forward against nuclear electricity generation. The material is presented in a problem-oriented, reliable and comprehensible manner. Anyone who long since suspected lies and malinformation of the public will step by step find the arguments justifying his suspicion. In an annex, Harald Gaber explains the Chernobyl disaster and its consequences. A literature index with comments is a helpful guide for further reading.

  7. 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...

  8. 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.

  9. 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

  10. 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.

  11. 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.

  12. Book advertisements in Osijek’s 19th century newspapers

    Directory of Open Access Journals (Sweden)

    Maja Krtalić

    2009-04-01

    Full Text Available The paper investigates the promotion of books through advertising in the newspapers published in Osijek in the second half of the 19th century. From late 18th century and in the course of the 19th century’s intense developments in the publishing of newspapers and journals, advertising in this medium was one of the ways to promote books. Booksellers and publishers advertised books in newspaper ads, relying on the fact that newspapers had become a common and omnipresent medium for disseminating information. Book advertisements were evidence of the position of books in relation to other aspects of culture and society, of the approach to their promotion and, finally, of the importance of book promotion. In order to investigate how and how much book ads were present, and how Croatian books were promoted and reached the readership, the paper analyses daily and monthly publications, such as Esseker allgemeine illustrierte Zeitung from 1869, Die Drau from 1968 to 1877, and Branislav from 1878. Among the eleven different papers published in the second half of the 19th century in Osijek, these were selected for their content, as they were the first illustrated newspapers (Esseker allgemeine illustrierte Zeitung. The investigation focused on the influence of the newly emerged illustrated press and on the influence of the newspapers published in Croatian language (Branislav, as a possible tool for spreading and promotion of Croatian books. Another focus was on the influence of continued publication and on the growth of a steady readership (Die Drau. The papers were analysed with the aim to locate book advertisements which were then subjected to content analysis. Also provided is a brief overview of the book production and publication in Croatia and in Osijek at the time, and an overview of the emergence of newspapers in Osijek with a brief account of the titles selected for study in order to gain an insight into the context in which book ads appeared. It

  13. 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...

  14. Electronic book – paperless book

    Directory of Open Access Journals (Sweden)

    Mateja Ločniškar-Fidler

    2003-01-01

    Full Text Available The article presents the electronic book, which is accessible on the Internet, with particularities and drawbacks that the present and future users and librarians may encounter.It also presents devices (such as scanners and hand-helds and software required for reading and designing electronic books, as well as the details we should pay attention to when buying and using the above mentioned devices. Some of the most significant web pages dedicated to the selling and promoting of electronic books are also presented. The protection of authors’ works, distributed via the Internet and digital media, is gaining importance. In September 1999, Slovenia also joined the international agreement on the protection of copyrights. It is expected that electronic books will gradually become part of the collection of all types of libraries. Therefore, libraries will need appropriate technical equipment as well as trained personnel for the usage of this new medium.

  15. 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.

  16. 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.

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Eugenia Ramona Mara

    2012-04-01

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

  20. 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.

  1. Annual report of National Institute of Radiological Sciences of the fiscal year 1985

    International Nuclear Information System (INIS)

    1986-05-01

    The activities of National Institute of Radiological Sciences in fiscal year 1985 was carried out on the basis of the total budget of 5,550.597 million yen and 404 regular staffs. The ordinary research was carried out on 65 subjects, and the results of internationally high level were obtained. The special research was carried out by selecting four subjects: the biological effect of tritium accompanying fusion reactor development, the probabilistic effect of radiation and risk evaluation, the evaluation of exposure to environmental radiation, and the medical application of heavy particle beam. In addition to these, the specified research and the research based on the science and technology promotion coordination expense were carried out. In this institute, research has been advanced by collective discipline method, and the results have obtained high reputation. This fact owes much to the efforts of Administration Division, Technical Division and Hospital Division as well as Research Division. The total number of trainees who finished various courses reached 3651 in fiscal year 1985, and this has contributed largely to the protection from and the utilization of radiation in Japan. Recently, the importance of international exchange has increased, and efforts have been exerted to take part in various international activities overcoming all difficulties. (Kako, I.)

  2. POST-CRISIS FISCAL DILEMMAS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    IFRIM MIHAELA

    2015-08-01

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

  3. 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

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

    Directory of Open Access Journals (Sweden)

    Vuta Mariana

    2012-12-01

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

  5. 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

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

    International Nuclear Information System (INIS)

    Hanne, H.; David, L.

    1999-01-01

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

  7. From book to eBook : towards a print conception of the eBook

    OpenAIRE

    Berry, Katherine Rachel L

    2005-01-01

    Denne avhandlingen er en analyse av eBook som beskrevet av to eBook forlag via ebooks.com og ereader.com på internett. Avhandlingen inkluderer også en analyse av tre andre programmer; Abode Reader, Microsoft Reader og eReader. Ut fra websidens innhold som fokuserer på en visuell presentasjon av eBook og språket som blir brukt i forbindelse med eBook så vil analysen ta dette i betraktning. I forbindelse med reader programmet så vil den visuelle presentasjonen, funksjoner, skriveområde og sp...

  8. Promoting Reading Through The use of Book Talk, Story books and ...

    African Journals Online (AJOL)

    Promoting Reading Through The use of Book Talk, Story books and book mobile Among Children in Selected Schools in ... Keywords: Reading culture, book talk, story book, book mobile, School Children ... AJOL African Journals Online.

  9. Teaching with Children's Books--Bi the Book

    Science.gov (United States)

    Von Drasek, Lisa

    2005-01-01

    In this article, the author presents the bilingual books suggested by Pistu Downey, a bilingual teacher that teaches Spanish to kids ages three to six at the Bank Street College School for Children. Downey claims that reading bilingual books--books that contain words in languages other than English--gives children a very good opportunity of…

  10. 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

  11. 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...

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

    Directory of Open Access Journals (Sweden)

    MSc. Xhenet Syka

    2013-12-01

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

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

    Directory of Open Access Journals (Sweden)

    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.

  14. Drug Facts

    Medline Plus

    Full Text Available ... form Search Menu Home Drugs That People Abuse Alcohol Facts Bath Salts Facts Cocaine (Coke, Crack) Facts ... addiction, and treatment. Watch Videos Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain ...

  15. Drug Facts

    Medline Plus

    Full Text Available ... Facts Search form Search Menu Home Drugs That People Abuse Alcohol Facts Bath Salts Facts Cocaine (Coke, ... Drugs? Effects of Drugs Drug Use and Other People Drug Use and Families Drug Use and Kids ...

  16. Drug Facts

    Medline Plus

    Full Text Available ... Home Drugs That People Abuse Alcohol Facts Bath Salts Facts Cocaine (Coke, Crack) Facts Heroin (Smack, Junk) ... treatment. Watch Videos Information About Drugs Alcohol Bath Salts Cocaine Heroin Marijuana MDMA Meth Pain Medicines Spice ( ...

  17. Book review. Ann-Hege Lorvik Waterhouse: In the material world: Perspectives and practices in kindergarten art activities

    Directory of Open Access Journals (Sweden)

    Nina Scott Frisch

    2013-12-01

    Full Text Available In the review of Ann-Hege Lorvik Waterhouse’s book I materialenes verden; perspektiver og praksiser i barnehagens kunstneriske virksomhet (In the material world: Perspectives and practices in kindergarten art activities,  Frisch states that despite the fact that the author is in some ways critical of the impact Reggio Emilia has had on Norwegian kindergartens, in her opinion, the book's content rests on the shoulders of the exploratory child-centred educational philosophy. The book offers great, relevant images related to new reflective concrete ideas, and it has a beautiful layout. Waterhouse points out her core argument several places in the text: a good kindergarten teacher is a creative kindergarten teacher – and the book reviewer adds, a good kindergarten teacher is a reading, reflecting kindergarten teacher.

  18. The American Indian Reader: History. Book Four of a Series in Educational Perspectives.

    Science.gov (United States)

    Costo, Rupert; Henry, Jeannette, Ed.

    In an attempt to rewrite American history incorporating "long hidden facts" pertinent to the American Indian, this book endeavors to relate the "truth in history" and make "humanity see itself face to face without fear and in spite of the pangs of conscience". Each of 7 chapters addresses a specific aspect of American history relevant to the…

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

    Directory of Open Access Journals (Sweden)

    David OBOLADZE

    2016-11-01

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

  20. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

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

  1. BOOK MANAGERS CHOICE BOOKS RECEIVED

    African Journals Online (AJOL)

    The receipt of these books is acknowledged, and this listing must be regarded as sufficient return for the courtesy of the sender. Books that appear to be of particular interest will be reviewed as space permits. The SAMJ does not publish unsolicited reviews. ABO-incompatible Kidney Transplantation... By Kota. Takahashi.

  2. Drug Facts

    Medline Plus

    Full Text Available ... Pain Medicine (Oxy, Vike) Facts Spice (K2) Facts Tobacco and Nicotine Facts Other Drugs of Abuse What ... Heroin Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You can call 1-800- ...

  3. Drug Facts

    Medline Plus

    Full Text Available ... Oxy, Vike) Facts Spice (K2) Facts Tobacco and Nicotine Facts Other Drugs of Abuse What is Addiction? ... Marijuana MDMA Meth Pain Medicines Spice (K2) Tobacco/Nicotine Other Drugs You can call 1-800-662- ...

  4. 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...

  5. 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…

  6. 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...

  7. 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.

  8. The Fact of Evolution: Implications for Science Education

    Science.gov (United States)

    Hofmann, James R.; Weber, Bruce H.

    Creationists who object to evolution in the science curriculum of public schools often cite Jonathan Well's book Icons of Evolution in their support (Wells2000). In the third chapter of his book Wells claims that neither paleontological nor molecular evidence supports the thesis that the history of life is an evolutionary process of descent from preexisting ancestors. We argue that Wells inappropriately relies upon ambiguities inherent in the term `Darwinian' and the phrase `Darwin'stheory'. Furthermore, he does not accurately distinguish between the overwhelming evidence that supports the thesis of common descent and controversies that pertain to causal mechanisms such as natural selection. We also argue that Wells' attempts to undermine the evidence in support of common descent are flawed and his characterization of the relevant data is misleading. In particular, his assessment of the `Cambrian explosion' does not do justice to the fossil record. Nor do his selective references to debate about molecular and paleontological phylogenies constitute a case against common descent. We conclude that the fossil and molecular evidence is more than sufficient to warrant science educators to present common descent as a well-established scientific fact. We also argue that diagrams depicting the `tree of life' can be pedagogically useful as simplified representations of the history of life.

  9. BOOK REVIEW: Observational Cosmology Observational Cosmology

    Science.gov (United States)

    Howell, Dale Andrew

    2013-04-01

    Observational Cosmology by Stephen Serjeant fills a niche that was underserved in the textbook market: an up-to-date, thorough cosmology textbook focused on observations, aimed at advanced undergraduates. Not everything about the book is perfect - some subjects get short shrift, in some cases jargon dominates, and there are too few exercises. Still, on the whole, the book is a welcome addition. For decades, the classic textbooks of cosmology have focused on theory. But for every Sunyaev-Zel'dovich effect there is a Butcher-Oemler effect; there are as many cosmological phenomena established by observations, and only explained later by theory, as there were predicted by theory and confirmed by observations. In fact, in the last decade, there has been an explosion of new cosmological findings driven by observations. Some are so new that you won't find them mentioned in books just a few years old. So it is not just refreshing to see a book that reflects the new realities of cosmology, it is vital, if students are to truly stay up on a field that has widened in scope considerably. Observational Cosmology is filled with full-color images, and graphs from the latest experiments. How exciting it is that we live in an era where satellites and large experiments have gathered so much data to reveal astounding details about the origin of the universe and its evolution. To have all the latest data gathered together and explained in one book will be a revelation to students. In fact, at times it was to me. I've picked up modern cosmological knowledge through a patchwork of reading papers, going to colloquia, and serving on grant and telescope allocation panels. To go back and see them explained from square one, and summarized succinctly, filled in quite a few gaps in my own knowledge and corrected a few misconceptions I'd acquired along the way. To make room for all these graphs and observational details, a few things had to be left out. For one, there are few derivations

  10. 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...

  11. 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.

  12. 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

  13. Book Review:

    Science.gov (United States)

    Folacci, Antoine; Jensen, Bruce

    2003-12-01

    bosonic fields are considered, the space of histories is an infinite-dimensional manifold and if fermionic fields are also present, it must be viewed as an infinite-dimensional supermanifold [3]. The fields can then be regarded as coordinates on these structures, and the geometrical notions of differentiation, metric, connections, measure, as well as the geodesics which can be defined on it, are of fundamental importance in the development of the formalism of quantum field theory. This is the so-called global approach to quantum field theory where time does not play any particular role, and quantization is then naturally realized covariantly using tools such as the Peierls bracket (a covariant generalization of Poisson bracket), the Schwinger variational principle and Feynman sums over histories. However, it should be noted that the boycott of canonical methods by DeWitt is not total: when he judges they genuinely illuminate the physics of a problem, he does not hesitate to descend from the global point of view and to use them. In a few words, we have in fact described the research program initiated by DeWitt forty years ago, which has progressively evolved in order to take into account the latest development of gauge theories. While the Les Houches Lectures of 1963 [1] were mainly concentrated on the formal structure and the quantization of Yang--Mills and gravitational fields, the present book also deals with more general gauge theories including those with open gauge algebras and structure functions, and therefore supergravity theories. More precisely, the book, more than a thousand pages in length, consists of eight parts and is completed by six appendices where certain technical aspects are singled out. An enormous variety of topics is covered, including the invariance transformations of the action functional, the Batalin--Vilkovisky formalism, Green's functions, the Peierls bracket, conservation laws, the theory of measurement, the Everett (or many worlds

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. Design issues in the production of hyper-books and visual-books

    Directory of Open Access Journals (Sweden)

    Nadia Catenazzi

    1993-12-01

    Full Text Available This paper describes an ongoing research project in the area of electronic books. After a brief overview of the state of the art in this field, two new forms of electronic book are presented: hyper-books and visual-books. A flexible environment allows them to be produced in a semi-automatic way starting from different sources: electronic texts (as input for hyper-books and paper books (as input for visual-books. The translation process is driven by the philosophy of preserving the book metaphor in order to guarantee that electronic information is presented in a familiar way. Another important feature of our research is that hyper-books and visual-books are conceived not as isolated objects but as entities within an electronic library, which inherits most of the features of a paper-based library but introduces a number of new properties resulting from its non-physical nature.

  19. 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

  20. 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.

  1. JAPAN: ATTEMPTS TO CONTINUE COLD WAR AGAINST RUSSIA. READING THE BOOK “RUSSIA AND JAPAN: KNOTS OF CONTRADICTIONS” BY A.A. KOSHKIN

    Directory of Open Access Journals (Sweden)

    V. S. Miasnikov

    2013-01-01

    Full Text Available The new book by the specialist on modern Japan, Professor A.A. Koshkin places the major emphasis on the historic events, which complicate present relations of the two posers. The author calls these events the knots of contradictions. The book analyzes in detail the historic facts and related documents of the Russian and Japanese parties. The Japanese historiography interprets some of these facts as the proof of the claims of the land of the rising sun on the Russian territories. The study of the Russian and Japanese arguments leads the author to the conclusion that the present day politics of Japan towards the Russian Federation originates from the Russia’s neighbor militarist past brewed on nationalism.

  2. 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.

  3. 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.

  4. CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

    Directory of Open Access Journals (Sweden)

    MARIA VASILESCU

    2010-03-01

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

  5. CERN Book Fair 2010 - Events and book presentations

    CERN Multimedia

    CERN Library

    2010-01-01

    A series of events and book presentations is scheduled for the 2010 CERN Book Fair.   -Springer will present its new products and services (eBooks, MyCopy Softcover Editions, SpringerBriefs, and a new physics journal: "Historical Perspectives on Contemporary Physics") and SpringerMaterials, the electronic version of the Landolt Boernstein book series. -Wiley will present two books: "A History of International Research Networking : The People who Made it Happen", edited by B. Bressan and H. Davies, and "Field computation for accelerator magnets : analytical and numerical methods for electromagnetic design and optimization" by S. Russenschuck. -Finally, World Scientific will present the series "Reviews of Accelerator Science and Technology (RAST)". The calendar is available here: http://indico.cern.ch/conferenceDisplay.py?confId=105651      

  6. Il valore dell'eBook

    Directory of Open Access Journals (Sweden)

    Nicola Cavalli

    2013-03-01

    scambio di testi in modo informale online. A fronte di questo panorama complesso, che riguarda certamente una frangia di lettori molto particolare, ma esemplare in un’ipotetica linea di diffusione dell’e-book come veicolo del testo scritto, si è indagata la correlazione tra la percezione dell’illegalità della condivisione in rete di un testo, di particolare interesse personale o professionale per il lettore, e il suo prezzo, così come proposto dalle case editrici.EnWhat value perceives those who buy and use e-books? The diffusion of e-book readers at affordable prices is changing the perception of the commercial value of ebook object and the value attributed by the consumer to the work of publishing and distribution. Alternative system of distribution arise, therefore does still make sense speaking of piracy in the market for e-books? This study has the objective to carry out a fact-finding on these issues, which are becoming increasingly important. The survey has seen, at this early stage, the use of a questionnaire disseminated on online social networks, websites and forums dedicated to reading through the mailing list of interest groups, with the primary objective to define the profile of that vanguard of strong readers, to collect information with respect to their search habits of new readings and describe the dynamics of matchmaking prior to the acquisition.

  7. 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.

  8. 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...

  9. 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...

  10. 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

  11. 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.

  12. Book Review ~ Telecentres: Case Studies and Key Issues. Edited by Colin Latchem and David Walker

    Directory of Open Access Journals (Sweden)

    Reviewed by Rozhan M. Irdus

    2003-04-01

    Full Text Available In the wake of globalization and the current deluge of technological innovations, the digital divide that is now appearing and the fact that virtuality sometimes seems more real than reality itself, this book on telecentres has placed itself as a perfect bridge, which spans the past, present, and future.

  13. 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.)

  14. 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.

  15. 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.

  16. E-Books and E-Book Apps: Considerations for Beginning Readers

    Science.gov (United States)

    Bates, Celeste C.; Klein, Adria; Schubert, Barbara; McGee, Lea; Anderson, Nancy; Dorn, Linda; McClure, Erin; Ross, Rachael Huber

    2017-01-01

    This article highlights considerations for teachers when selecting and using e-books and e-book applications (apps) with beginning readers during guided and independent reading. A framework for examining e-books and e-book apps is suggested, and several apps and related digital features are described. The article also includes an overview of…

  17. 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

  18. FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

    Directory of Open Access Journals (Sweden)

    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.

  19. Book Review:

    Science.gov (United States)

    Arimondo, Ennio

    2004-07-01

    particles and atoms, the rotational frequency shift, the angular momentum in nonlinear optics, and the entanglement of angular momentum. An introductory part contains the historic paper by Poynting mentioned above, and another one by Beth in 1936 where the angular momentum of light was measured through a mechanical detection. It also includes a paper by Allen written in 2002 as a long foreword to a Special Issue of Journal of Optics B: Quantum and Semiclassical Optics where more recent major developments within this field were illustrated. Both experimental and theoretical aspects of orbital angular momentum are covered, the editors themselves having, in fact, contributed to developments in both aspects. A newcomer to the field will immediately realize the most important issues connected to the generation, propagation and application of laser beams with orbital angular momentum. A reader already acquainted with the main features of the topic may skip the first papers of all the sections listed above, and focus his or her attention to those papers devoted to the more recent developments. This is therefore a book to be considered with great attention by a large community. My only, minor, remark on the choice of the papers reproduced within this book is that applications to solid state physics, such as liquid crystals, are not mentioned. The field keeps expanding. For instance, very recently optical beams bearing optical angular momentum have been recognized as potential systems for doing quantum computation. Optical tweezers have defined a revolution in optical manipulation for research in the fields of biology, physical chemistry and soft condensed matter physics. The angular momentum of light also has applications in atom optics. Good textbooks are essential in establishing and expanding any field; they help broaden the interest in the field and ensure that the next generation of physicists can learn it. The present book satisfies those requirements because it provides to

  20. 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

  1. 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.

  2. Best Books 1982.

    Science.gov (United States)

    School Library Journal, 1982

    1982-01-01

    This annotated bibliography lists 45 children's books and 29 young adult books selected by School Library Journal's Book Review staff and Young Adult Review committee, respectively. Arrangement is alphabetical by author with the grade level indicated for children's books. (EJS)

  3. Total fact-book 2000-2005

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    TOTAL S.A., a French society incorporated in France on March 28, 1924, together with its subsidiaries and affiliates, is the fourth largest publicly-traded integrated oil and gas company in the world. This document provides statistical data and information on the corporate (highlights, statements), upstream (production, costs,main producing fields, drilling), upstream maps, downstream (refining, distillation, retail gasoline outlets) and chemicals (sales, specialities). (A.L.B.)

  4. Total fact-book 2000-2005

    International Nuclear Information System (INIS)

    2005-01-01

    TOTAL S.A., a French society incorporated in France on March 28, 1924, together with its subsidiaries and affiliates, is the fourth largest publicly-traded integrated oil and gas company in the world. This document provides statistical data and information on the corporate (highlights, statements), upstream (production, costs,main producing fields, drilling), upstream maps, downstream (refining, distillation, retail gasoline outlets) and chemicals (sales, specialities). (A.L.B.)

  5. Montana University System Fact Book.

    Science.gov (United States)

    Montana Univ. System, Helena. Office of the Commissioner of Higher Education.

    This report contains numerous figures and tables providing data about the Montana University System. The report is divided into 11 sections, with some preceded by a brief text summary, followed by data tables and figures. Sections cover: (1) total funds, (2) state appropriated funds, (3) funding sources, (4) enrollment, (5) employment, (6) state…

  6. 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 ...

  7. 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.

  8. 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.

  9. 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.

  10. Book Review

    Directory of Open Access Journals (Sweden)

    Adrian Brown

    2011-01-01

    Full Text Available Phillip M. Morse and Herman Feshbach, Professors of Physics at the MIT, published their biblical-sized textbook ‘Methods of Theoretical Physics’ with McGraw-Hill in May 1953. At 1978 pages and published in two books, it is an intimidating twin tome that should still be atop the reading lists or the bookshelves of every mathematical physicist. What material is covered in this book? In the most concise of terms, this book is devoted to the study of differential equations and associated boundary conditions that describe physical fields. The thirteen chapters address what circumstances warrant the use of which differential equations, and most often addresses the question of coordinate system transformations, for example, how do Green's functions for Laplace's Equation transform under different coordinate systems? Under what circumstances the solutions can be expected to be separable? Many examples are covered to illustrate these points. Why is this book relevant to Software Programmers? This book is part of the background that any scientific programmer is likely to need in dealing with physical fields. This book was written before personal computers became ubiquitous, however it is still an outstanding effort to tie the methods of solving differential equations governing fields together in one book. The book never received a second edition, however, it was reprinted to an outstanding standard by Feshbach Publishing since 2004, run by the children of Herman Feshbach. Their website is feshbachpublishing.com. The majority of this review is a mini-commentary of the book showing what is covered in a very terse fashion, which may be useful as a summary even for those who have already read the full text. I then give a brief analysis of the approach to mathematical physics taken by the book. Finally, I will discuss who will benefit from reading this magnificent treatise, nearly 60 years after it was first published.

  11. 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.

  12. Children’s Book Illustrations: Visual Language of Picture Books

    Directory of Open Access Journals (Sweden)

    Hladíková Hana

    2014-01-01

    Full Text Available High-quality picture books that merge text and illustration together in order to tell a story are eminent for healthy mental and social growth of children. This paper is to outline the benefits picture books bring to children between the ages three to eight, determine functions of its illustrative language, examine the process of its production, and point out a set of elements that, according to number of professional children's book illustrators, significantly contribute to the success of a picture book

  13. 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.

  14. English Book Club

    CERN Multimedia

    English Book Club

    The minutes of the AGM held on Tuesday November 17th can now be found on the club web-site: http://club-englishbookclub.web.cern.ch. A new version of the club’s book data-base is also available on the web: http://club-englishbookclub.web.cern.ch/club-englishbookclub/Export/index.html The last book selection for 2009 is done and the order for the new books has been placed, with luck they will be on the shelves before the end of year break. The English Book Club has a growing collection of over 4500 English language books, mostly general fiction with a sprinkling of nonfiction and children’s books. New books are purchased regularly and the books are shelved in our club room which is accessible to members at all times. Membership is open to all (staff and external) and there is a special tariff for short term students. See the club’s website at http://cern.ch/englishbookclub for more details.

  15. 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.

  16. Legibility difference between e-books and paper books by using an eye tracker.

    Science.gov (United States)

    Kim, Jung-Yong; Min, Seung-Nam; Subramaniyam, Murali; Cho, Young-Jin

    2014-01-01

    The aim of the study was to evaluate the difference in legibility between e-books and paper books by using an eye tracker. Eight male and eight female subjects free of eye disease participated in the experiment. The experiment was conducted using a 2 × 3 within-subject design. The book type (e-book, paper book) and font size (8 pt, 10 pt, 12 pt) were independent variables, and fixation duration time, saccade length, blink rate and subjective discomfort were dependent variables. In the results, all dependent variables showed that reading paper books provided a better experience than reading e-books did. These results indicate that the legibility of e-books needs further improvement, considering fixation duration time, saccade movement, eye fatigue, device and so on. This study evaluated the legibility difference between e-books and paper books from the viewpoint of readability, eye fatigue and subjective discomfort by using an eye tracker. The results showed that paper books provided a better experience than e-books. This indicates that the readability of e-books needs further improvement in relation to paper books.

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

    Directory of Open Access Journals (Sweden)

    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.

  18. Book Review: Book review

    Science.gov (United States)

    Wegener, Daan

    Writing a biography of a complex personality and mastermind like Albert Einstein is a daunting task for any historian of science. Yet the sheer temptation of writing his biography has apparently helped to overcome scholarly scruples, as biographies of Einstein have appeared quite regularly on the market. One of them is Einstein: his Life and Universe by journalist Walter Isaacson. It is a best-seller, which is one of the reasons the book deserves a critical evaluation. Isaacson is a man of considerable repute: he has been the chairman of CNN and managing editor of Time magazine. Isaacson's Einstein is written in a style that is accessible to a wide audience. Scholars who are already familiar with Einstein's physics may still enjoy the parts of the book that deal with the relation between Einstein and the press. Indeed, the breadth of its scope is the book's major merit, as it connects the personal, scientific, public and political dimensions of Einstein's life. In this review, I discuss Isaacson's treatment of these dimensions one-by-one.

  19. 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...

  20. 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...

  1. The book thief

    Directory of Open Access Journals (Sweden)

    Leandro Diniz

    2008-04-01

    Full Text Available The Book Thief (The Book Thief, in the original is an Australian writer of the novel juvenile Markus Zusak, published in 2006. In Brazil, his work was launched in March 2007 by the publisher Intrinsically, translated by Vera Ribeiro, and so far has sold nationally more than 105 thousand copies. Among the nine books that the author has published, only two books have translated into Portuguese: I am the messenger and The Book Thief.

  2. Effect of book reviewing workshop on awareness of, aptitude for and attitude toward book reviews in faculty members of faculty of management and medical information

    Science.gov (United States)

    Najafi, Nayere Sadat Soleimanzade; Ashrafi-rizi, Hasan; Yarmohammadian, Mohammad Hossein; Shahrzadi, Leila; Hasanzade, Akbar

    2014-01-01

    Introduction: Works evaluation and critique is one of the most important phases in scientific production cycle. Reviewers need some aptitude about rules and principles of writing good review. Considering the important role of books for storage and transferring the scientific findings, book reviewing is vital to scientific progress. Despite this fact, investigation of Isfahan University of Medical Science's journal, demonstrated the number of published book reviews to be very small. This study aims to investigate the influence of reviewing training courses on participants’ book reviewing awareness, attitude, and aptitude. Materials and Methods: The study method is experimental with two group design (with pre-test and post-test) and applied. Statistical population is of all faculty members of the faculty of management and medical information of Isfahan University of Medical Science, including both hired and contracted employees, which, according to faculty's department of Education, consists of 86 people. The sampling method used in this study is random. Number of samples in case and control groups was calculated using the following equation of n= (z1 + z2) 2 (2s2)/d2 and is 15 people. One checklist and two questionnaires were the means of data collection. Data were analyzed using SPSS 18.0 software and two level of descriptive (mean and SD) and inferential statistics (t-test and t-paired). Results: Findings showed that the mean score of awareness of book reviews in case group increased meaningfully after the training course (55.7) compared to the score prior to the intervention (33.1), P book reviews in control group remained mostly the same before (31.6) and after intervention (35.1), P = 0.35. The mean score of attitude toward book reviews showed no significant difference before and after intervention in both case group (71.4 before intervention and 74.4 after intervention, P = 0.11) and control group (70.9 before intervention and 74.4 after intervention, P = 0

  3. Report of test and research results on atomic energy obtained in national institutes in fiscal 1985

    International Nuclear Information System (INIS)

    1986-01-01

    As for the test and research on the utilization of atomic energy in national institutes, the budget was appropriated for the first time in fiscal year 1956, and since then, the many valuable results of research have been obtained so far in the diversified fields of nuclear fusion, safety research, the irradiation of foods, medicine and others, thus the test and research accomplished the large role for promoting the utilization of atomic energy in Japan. In this report, the gists of the results of the test and research on the utilization of atomic energy carried out by national institutes in fiscal year 1985 are collected. No.1 of this report was published in 1960, and this is No.26. It is desired to increase the understanding about the recent trend and the results of the test and research on atomic energy utilization with this book. The researches on nuclear fusion, engineering safety and environmental radioactivity safety, the irradiation of foods, the countermeasures against cancer, fertilized soil, the quality improvement of brewing and farm products, the protection of farm products and the improvement of breeding, diagnosis and medical treatment, pharmaceuticals, environmental hygiene, the application to physiology and pathology, radiochemistry, radiation measurement, process analysis, nuclear reactor materials, nuclear powered ships, civil engineering, radioactivation analysis and injury prevention are reported. (Kako, I.)

  4. moriam Books

    African Journals Online (AJOL)

    This slim, plastic covered, 'pocket' book comprises a total of 144 pages. It is written in text book form with a user- friendly indexing system. The book has a number of special features: • It is brief, contains core material, yet does not omit discussion on problems of definition and classification. • It straddles both ICD 10 and DSM ...

  5. Adapting to e-books

    CERN Document Server

    Miller, William

    2013-01-01

    Electronic books are now having a major impact on library collections. This book provides models for acquisitions policies and reports on several surveys of faculty and librarian attitudes toward e-books. It discusses issues in acquiring cataloguing and collection development regarding this important new library resource.Its subject matter deals with the different types of e-books, statistical data available for e-book usage, the development of e-book collections, learning environments, integrating e-books into local catalogues, acquisitions and usage monitoring of e-books.Thi

  6. 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.

  7. 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.

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

    OpenAIRE

    MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

    2013-01-01

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

  9. 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.

  10. 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.

  11. 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

  12. 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

  13. Book Review: Book review

    Science.gov (United States)

    Ward, Barry

    2012-05-01

    In Laws and Lawmakers Marc Lange climbs off the fence regarding the metaphysics of laws, landing squarely on the non-Humean side. However, his position is interestingly distinct from the standard options: facts about the laws are not metaphysically prior to facts about subjunctives, nor are they analyzed in terms of causal powers or dispositions. Instead, the law facts are analyzed in terms of subjunctive facts. In The Law-Governed Universe John Roberts reconciles the governing intuition with Humean supervenience, a feat so remarkable it suggests we are dealing not with metaphysics, but metaphysical poetry, characterized by Dr. Johnson as that in which "the most heterogeneous ideas are yoked by violence together." These are two highly original works that stake out sophisticated and genuinely novel positions in the debate. They provide essential reading for anyone interested in laws.

  14. 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...

  15. 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.

  16. 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...

  17. 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

  18. 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.

  19. 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...

  20. 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

  1. THE DEVELOPMENT OF BOOK SCIENCE IN LITHUANIA: DIVISION INTO PERIODS AND CHRONOLOGY

    Directory of Open Access Journals (Sweden)

    Navickiene, Ausra

    2006-12-01

    science in Lithuania also coincided with the development in Europe where an independent discipline investigating a book and book matter emerged at the beginning of the 20th century. At that time Lithuania as earlier, book science was equal with other humanities’ disciplines, which were institutionalised and developed in different directions without adding original theoretical works. As in Russia and Poland, book science in Lithuania did not pass through the library period of book science as it happened in Germany where an innovative library science included a wide part of historical and theoretical book research issues. After the Second World War, the Soviet “fashions” in book science influenced it’s development in Lithuania most. It was not impossible to continue the work started during the years of independence and the traditional book science was not developed, the applied and historical issues were the limit. The changing Russian and European political and science situation during 60s stimulated the renaissance of book science in Lithuania. The term book science came back intothe use, the journal Knygotyra was established, monographs on different issues of book science were published and other facts evidenced this return. The process continues till now. In modernLithuania, the traditional book science is developed. It is the main concern of a recreated academic department at Vilnius University, which is actively promoting book science and organizing studiesof book science.

  2. 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...

  3. 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...

  4. 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....

  5. BOOK REVIEW: European Perceptions of Terra Australis

    Science.gov (United States)

    Sterken, Christiaan

    2012-12-01

    Terra Australis - the southern land - has been one of the most widespread concepts in European geography from the sixteenth to the eighteenth century. This book comprises a set of 14 interdisciplinary scholarly contributions that deal with personal perceptions of Terra Australis by cartographers and explorers, and with putting these perceptions in their historical and cultural environments. This book seems, at a first glance, to be very remote from astronomy - and even from the history of astronomy - however, as it also offers an excellent background to Captain James Cook's second voyage to observe the 1769 transit of Venus from Tahiti, it definitely is a work of truly interdisciplinary character. Cook's voyages, in fact, became a model in which key scientists of many nationalities and disciplines traveled together on ships. In these voyages, art, science, technology and political power were centralised and united. The chapters range across history, the visual arts, literature, popular culture, technology, politics and science. Issues of scientific reasoning are raised in the description of how people did think about the south before there even existed a perception of the unknown land - quite comparable to how ancient and early-modern astronomers had their thought about cosmology even before any observational data were available. Several early map systems - like the zonal and T-O maps (medieval world maps with the letter T inside an O representing the lands inside a circle of oceans) - are described, and the description of Roman geography shows the amazing fact that theory and practice were not unified, and existed independently of each other insofar that a real paradox between theory and observation had persisted for a very long time. The maps and charts also exemplify the long-lasting consequences of early modern copy-paste practice: navigators copied original sketch charts of coasts that were previously unknown to them, herewith committing many translation and

  6. 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.

  7. 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.)

  8. 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.

  9. 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.

  10. 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.

  11. 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

  12. Book Review: Book review

    Science.gov (United States)

    Wang, Christina Yan

    2017-02-01

    The world class Ni-Cu-PGE sulfide deposits associated with the Sudbury Igneous Complex (SIC) are quite unique on earth in the sense that the energy source and origin were triggered by a large meteorite impact event. The ore deposits in the SIC make up one of the largest Ni-Cu-PGE sulfide deposit camps in the world and have now been mined for over 100 years. This is the first complete reference book that focuses entirely on the SIC and covers the fields of economic geology, petrology, geochemistry and geophysics. The purpose of this book is to explore the linkage between sulfide and silicate magmas generated by the 1.85 Ga Sudbury impact event and to unite an understanding of the process of crustal melt sheet evolution with the formation of the magmatic sulfide mineralization. The author, Peter Lightfoot, has been based in Sudbury for 25 years. As a top scientist on magmatic Ni-Cu-PGE sulfide deposits and a Chief Geologist with the Brownfield Exploration group at Vale Base Metals, Peter has been positioned to develop and assemble the ideas presented in this book, which are perfectly balanced between industry and academia.

  13. Immigrant Education: A Fact Sheet.

    Science.gov (United States)

    Aleman, Steven R.

    This report provides information on immigrant education in the United States in the areas of funding, participation, population, services, and allocation method. Additionally, it explores reauthorization issues confronting the Emergency Immigrant Education Act for fiscal year 1994. The report shows that: (1) there has been a steady decrease in…

  14. 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.

  15. 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.

  16. The Economics of Books

    NARCIS (Netherlands)

    Canoy, M.F.M.; van Ours, J.C.; van der Ploeg, F.

    2005-01-01

    The tensions between books and book markets as expressions of culture and books as products in profit-making businesses are analysed and insights from the theory of industrial organisation are given.Governments intervene in the market for books through laws concerning prices of books, grants for

  17. 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

  18. 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.

  19. 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.

  20. 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

  1. 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.

  2. 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

  3. 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.

  4. English Book Club

    CERN Multimedia

    English Book Club

    2012-01-01

    The CERN English Book Club will hold its 2012 AGM at 17h30 on Monday 5th March in the club rooms (club barrack 564). Club members are invited to attend. Any members wishing to add points on to the agenda should contact one of the committee before February 27th. The English Book Club has a collection of over 4500 English language books, mostly general fiction with a sprinkling of nonfiction and children’s books. New books are purchased regularly and the books are shelved in our club room which is accessible to members at all times. Membership is open to all (staff and external) and there is a special tariff for short term students. See the club’s website at http://cern.ch/englishbookclub for more details.

  5. 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.

  6. Expectancy of an open-book test decreases performance on a delayed closed-book test.

    Science.gov (United States)

    Agarwal, Pooja K; Roediger, Henry L

    2011-11-01

    Two experiments examined the influence of practice with, and the expectancy of, open-book tests (students viewed studied material while taking the test) versus closed-book tests (students completed the test without viewing the studied material) on delayed retention and transfer. Using GRE materials specifically designed for open-book testing, participants studied passages and then took initial open- or closed-book tests. Open-book testing led to better initial performance than closed-book testing, but on a delayed criterial (closed-book) test both types of testing produced similar retention after a two-day delay in Experiment 1. In Experiment 2 participants were informed in advance about the type of delayed criterial test to expect (open- or closed-book). Expecting an open-book test (relative to a closed-book test) decreased participants' time spent studying and their delayed test performance on closed-book comprehension and transfer tests, demonstrating that test expectancy can influence long-term learning. Expectancy of open-book tests may impair long-term retention and transfer compared to closed-book tests, despite superior initial performance on open-book tests and students' preference for open-book tests.

  7. 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...

  8. 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

  9. Facts about Type 2

    Medline Plus

    Full Text Available ... Education Materials Scientific Sessions Journals for Professionals Professional Books Patient Access to Research Student Resources History of ... Clinical Practice Guidelines Scientific Sessions Journals for Professionals Books for Practitioners Professional Membership Please Join Us in ...

  10. 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.

  11. 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.

  12. 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...

  13. Drug Facts

    Medline Plus

    Full Text Available ... to main content Easy-to-Read Drug Facts Search form Search Menu Home Drugs That People Abuse Alcohol Facts ... Past Drug Use Prevention Phone Numbers and Websites Search Share Listen English Español Information about this page ...

  14. 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…

  15. 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 ...

  16. BookFinder.com

    CERN Document Server

    BookFinder.com is produced by the bibliophiles at 13th Generation Media of Berkeley, California. Our goal is to provide fellow readers unbiased realtime information about books available online. Rather than selling books ourselves (does the world rea Amazon.com wannabe?), we've teamed up with over 15,000 of the finest booksellers online to bring you the largest book catalog available anywhere, either online or offline.

  17. 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.

  18. Best Books of 1977

    Science.gov (United States)

    Gerhardt, Lillian N.; And Others

    1977-01-01

    School Library Journal book review editors have selected and annotated their choices for the best children's and young adults' books from those books that were submitted for review during 1977 by general book trade book publishers. Included in the annotations are: author, title, publisher, price, and recommended reading and interest levels. (JPF)

  19. 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 

  20. Book Review: Drexl, J., Lee, N. (2013). Pharmaceutical Innovation, Competition and Patent Law : A Trilateral Perspective. Edward Elgar Publishing

    DEFF Research Database (Denmark)

    Minssen, Timo

    2014-01-01

    with much devotion to facts, details and commercial realities. But additional contributions by the industry or “field workers” would probably have enriched the numerous debates that are placed in such an extraordinarily complex environment at the interface of business realities, competition, technological...... innovation, and access to health care. Leaving aside these minor formalities I have studied this book with great pleasure and interest. Although I might personally not always fully agree with some of the findings and proposals presented in it, the overall theme of the book indeed reflects the most important...

  1. 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

  2. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

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

  3. 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

  4. 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...

  5. 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…

  6. Pricing Models of e-Books When Competing with p-Books

    Directory of Open Access Journals (Sweden)

    Yan Li

    2013-01-01

    Full Text Available With the rise in popularity of e-books, there is a growing need to reexamine the pricing strategy in the e-book supply chain. In this paper, we study two forms of pricing models widely used in the book industry: wholesale and agency pricing models. We first assume a stylized deterministic demand model in which the demand depends on the price, the degree of substitution, and the overall market potential. Subsequently, we employ the game theory to determine the price equilibriums and profit distribution under different pricing models. Finally, we explore the behavior of the publisher and the retailer under different preferences and degrees of substitution through a computational study. Our findings indicate that the e-book price will be lower under the agency pricing model than under the wholesale pricing model, which is counterintuitive. The publishers have higher incentives to adopt the agency pricing model than the wholesale pricing model. The agency pricing model benefits the whole system and can provide readers with books at lower prices. The degree of substitution between the two forms of books and the readers’ preference toward e-book will affect the books’ price and the profit distribution between the publisher and the retailers.

  7. Health Sciences Patrons Use Electronic Books More than Print Books

    Directory of Open Access Journals (Sweden)

    Robin Elizabeth Miller

    2017-09-01

    Full Text Available A Review of: Li, J. (2016. Is it cost-effective to purchase print books when the equivalent e-book is available? Journal of Hospital Librarianship, 16(1, 40-48. http://dx.doi.org/10.1080/15323269.2016.1118288 Abstract Objective – To compare use of books held simultaneously in print and electronic formats. Design – Case study. Setting – A health sciences library at a public comprehensive university with a medical college in the southern United States. Subjects – Usage data for 60 books held by the library simultaneously in print and electronically. The titles were on standing order in print and considered “core” texts for clinical, instructional, or reference for health sciences faculty, students, and medical residents. Methods – Researchers collected usage data for 60 print titles from the integrated library system and compared the data to COUNTER reports for electronic versions of the same titles, for the period spanning 2010-2014. Main Results – Overall, the 60 e-book titles were used more than the print versions, with the electronic versions used a total of 370,695 times while the print versions were used 93 times during the time period being examined. Conclusion – The use of electronic books outnumbers the use of print books of the same title.

  8. Bringing back the book through digital experiences: e-Books and ...

    African Journals Online (AJOL)

    Bringing back the book through digital experiences: e-Books and digital media as platforms for reading among school children. ... for technology has changed the format of books and reading platforms from print to ereaders. ... print. Findings further showed that there is no significant difference in the attitude of boys and girls ...

  9. 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.

  10. Books as Culture/Books as Commerce: An Analysis of the Text and Format of the "New York Times Book Review."

    Science.gov (United States)

    Haugland, Ann

    The oldest of the mass communication technologies, books, needs to be examined in mass communication research. Accordingly a study analyzed the structure and format of the "New York Times Book Review" to identify its dual roles: evaluating books and providing information crucial to book marketing. Also explored was how the text of the…

  11. Comparing Safari Tech Books Online and Books24x7 E-Book Collections: A Case Study from the University of British Columbia Library

    Science.gov (United States)

    Barsky, Eugene; Schattman, Lisa; Greenwood, Aleteia

    2009-01-01

    Most academic libraries are seeking to provide electronic access to the very dynamic and changing field of technology related material. "Safari Tech Books Online" and "Books24x7" are the major e-book collections in this area. We compared the "Safari Tech Books Online" and "Books24x7" e-book packages as to…

  12. 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.

  13. Borrowing green. Economic and environmental effects of green fiscal policy in The Netherlands

    International Nuclear Information System (INIS)

    Scholtens, B.

    2001-01-01

    This paper analyzes the economic and environmental impact of a policy instrument that is related to the tax deductibility of interest returns and dividend yields from specified 'green' projects. We investigate this so-called 'Green Project Facility' (Regeling Groenprojecten) in the Netherlands during 1995-1999. We analyze the effect on tax income, economic growth, employment, as well as on the emission of a number of gases and on solid waste production. We find that the economic effects in general are positive. This policy instrument increases growth, employment, and net tax income. However, the environmental effects are quite mixed. This especially results from the fact that a lot of projects would have been undertaken anyhow. Furthermore, we find that this green fiscal policy instrument is skewed towards energy and building. It appears to neglect environmental problems with consumer households, industry, and transport. 8 refs

  14. Book Reviews | Sheppey | African Zoology

    African Journals Online (AJOL)

    Book Authors: Edited by Richard E. Brown & David W. Macdonald. Oxford University Press, Oxford, 1985. 556 pp. Book Review 4. Book Title: Biology of Communication. Book Authors: D. Brian Lewis & D. Michael Gower. Blackie & Son, Glasgow. 239 pp. Book Review 5. Book Title: Animal Osmoregulation. Book Authors: J.

  15. 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

  16. 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)

  17. English Book Club

    CERN Document Server

    CERN English Book Club

    2010-01-01

    AGM  --  AGM  -- 2010 --  AGM  --  AGM The CERN ENGLISH BOOK CLUB will hold its 2010 AGM at 18h00 on Monday November 22nd in the club rooms (club barrack 564). Club members are invited to attend. Any members wishing to add points on to the agenda should contact one of the committee before November 12th. AGM  --  AGM  -- 2010 --  AGM  --  AGM The English Book Club has a collection of over 4500 English language books, mostly general fiction with a sprinkling of nonfiction and children’s books. New books are purchased regularly and the books are shelved in our club room which is accessible to members at all times. Membership is open to all (staff and external) and there is a special tariff for short term students. See the club’s website at http://cern.ch/englishbookclub for more details.  

  18. 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...

  19. 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.)

  20. 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

  1. By the Book: An Annotated Bibliography of Music-Based Picture Books.

    Science.gov (United States)

    Sotherden, Emily

    2002-01-01

    Provides an annotated bibliography of music related picture books that can be used in the music classroom. Discusses the benefits of using picture books for all ages. Includes books in ten categories, such as instruments, ensembles, and styles of music. (CMK)

  2. 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.

  3. 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

  4. 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 ...

  5. Mothers' Complex Talk When Sharing Books with Their Toddlers: Book Genre Matters

    Science.gov (United States)

    Nyhout, Angela; O'Neill, Daniela K.

    2013-01-01

    This study investigated the influence of book genre (narrative or didactic) on mothers' language use during a book sharing interaction with their 18- to 25-month-olds. Mother-child dyads were videotaped sharing both a narrative and a didactic book, adapted from two commercially available books, and matched in terms of length, quantity of text, and…

  6. BOOK REVIEW: Solitons, Instantons, and Twistors Solitons, Instantons, and Twistors

    Science.gov (United States)

    Witt, Donald M.

    2011-04-01

    instantons, solitons and twistors. However, I found it useful to read the whole book because the author has a beautiful perspective on and presentation of the material. Maciej Dunajski developed the book out of notes from a series of lecture courses he taught on these subjects over a five year period at Cambridge University. This fact makes the book an excellent choice for a textbook on the subject with each of the 10 chapters containing nice problems and exercises. Additionally, the wealth of information contained in the book makes it a great reference book for any theoretical physicist or mathematician to own. As an introduction to an exciting area of research, this book is excellent because it is not only accessible but self contained. A wonderful feature of the book is the clear and informative explanation of the topics and the wealth of examples. The presentation style of the book means that it is accessible to readers ranging from advanced undergraduates doing research to experts. It would be an excellent textbook for a course at the advanced undergraduate level or graduate level in either mathematics or physics. This book will become a standard on the subject. The typesetting of the book is very clean, with nicely sized fonts and clean uniform notation. It includes 35 illustrations which helpfully illustrated text. It is my pleasure to highly recommend it to anyone from an advanced undergraduate to a researcher in the fields covered.

  7. The New Russian Book

    DEFF Research Database (Denmark)

    Pristed, Birgitte Beck

    This book takes up the obtrusive problem of visual representation of fiction in contemporary Russian book design. By analyzing a broad variety of book covers, the study offers an absolutely unique material that illustrates a radically changing notion of literature in the transformation of Soviet ...... the fields of Russian studies, contemporary book and media history, art, design, and visual studies.......This book takes up the obtrusive problem of visual representation of fiction in contemporary Russian book design. By analyzing a broad variety of book covers, the study offers an absolutely unique material that illustrates a radically changing notion of literature in the transformation of Soviet...... print culture to a post-Soviet book market. It delivers a profound and critical exploration of Russian visual imaginary of classic, popular, and contemporary prose. Among all the carelessly bungled covers of mass-published post-Soviet series the study identifies gems from experimental designers...

  8. 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

  9. 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.

  10. Book Reviews Boekbesprekings

    African Journals Online (AJOL)

    Book Reviews. HYPOTHALAMIC HORMONES. Hypothalamic Hypophysiotropic Hormones. Physiological and clinical studies. Proceedings of the Conference .... tricians, it certainly succeeds in its aim. 'A book is of little use if it has no pictures', thought Alice. This book has many. Of particular interest is the last chapter in ...

  11. The Vixen Star Book user guide how to use the star book ten and the original star book

    CERN Document Server

    Chen, James

    2016-01-01

    This book is for anyone who owns, or is thinking of owning, a Vixen Star Book Ten telescope mount or its predecessor. A revolution in amateur astronomy has occurred in the past decade with the wide availability of high tech, computer-driven, Go-To telescopes. Vixen Optics is leading the way by offering the Star Book Ten system, with its unique star map graphics software. The Star Book Ten is the latest version of computer telescope control using star map graphics as a user interface, first introduced in the original Star Book first offered in 2003. The increasingly complicated nature of this software means that learning to optimize this program is not straightforward, and yet the resulting views when all features are correctly deployed can be phenomenal. After a short history of computerized Go-To telescopes for the consumer amateur astronomer market, Chen offers a treasury of technical information. His advice, tips, and solutions aid the user in getting the most out of the Star Book Ten system in observing s...

  12. Book Sprint: A new model for rapid book authoring and content development

    International Nuclear Information System (INIS)

    Zennaro, M.; Canessa, E.; Fonda, C.; Belcher, M.; Flickenger, R.

    2007-01-01

    We discuss our experiences and successes with the new 'Book Sprint' methodology for use in rapid authoring and content development for technical books and documentation, using a distributed team and appropriate on-line collaborative technologies. A sprint begins by assembling a group of domain experts for a short period of time-intensive content creation. The outline, scope, and approximate length of the book are established, and key contributors are identified. This is followed by remote and distributed work over a period of a few months, focussing on the bulk of the book. The Sprint Book methodology has already been used in the 'Wireless Networking in the Developing World' and 'Bandwidth Optimization and Management' books. Both of these are freely available under a Creative Commons License. (author)

  13. 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

  14. Give a Book, Take a Book | Poster

    Science.gov (United States)

    Collection has begun for the 15th Annual Book & Media Swap sponsored by the Scientific Library. NCI at Frederick staff can use this opportunity to clear out personal book and DVD shelves of unwanted materials, donate them to the swap, and then receive “new” materials in return. The library staff will collect materials through Tuesday, Oct. 27. Kick-off day for the event is

  15. 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

  16. The Leporello Book

    DEFF Research Database (Denmark)

    2017-01-01

    Referring to the festival's overall framework "Distribution and Markets" this historical photobook exhibition will discuss the mass-produced travel books of the 19th century and their impact on the global development of the city as a commodity and tourist attraction. The exhibition focuses...... examples from the nineteenth century and contemporary ones. It showcases books from many countries, books of different sizes and qualities, with or without text, and containing black-and-white photographs or colour reproductions. It illustrates the variety of the book typology and documents its development...

  17. 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

  18. 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.

  19. 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

  20. Book Reviews | Bernard | African Zoology

    African Journals Online (AJOL)

    Abstract. Book Review 1. Book Title: The Physiology of Reproduction. Book Authors: Editors-in-Chief: E. Knobil, & J.D. Kneill. Raven Press, 1988. 2633 pages. Book Review 2. Book Title: Long-term Studies in Ecology: Approaches and Alternatives. Book Author: Gene E. Likens. Springer-Verlag, New York, 1988. 214 pages ...

  1. Superfund fact sheet: The remedial program. Fact sheet

    International Nuclear Information System (INIS)

    1992-09-01

    The fact sheet describes what various actions the EPA can take to clean up hazardous wastes sites. Explanations of how the criteria for environmental and public health risk assessment are determined and the role of state and local governments in site remediation are given. The fact sheet is one in a series providing reference information about Superfund issues and is intended for readers with no formal scientific training

  2. 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

  3. 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.

  4. Book review: Extreme ocean waves

    Science.gov (United States)

    Geist, Eric L.

    2011-01-01

    ‘‘Extreme Ocean Waves’’ is a collection of ten papers edited by Efim Pelinovsky and Christian Kharif that followed the April 2007 meeting of the General Assembly of the European Geosciences Union. A note on terminology: extreme waves in this volume broadly encompass different types of waves, includ- ing deep-water and shallow-water rogue waves (alternatively termed freak waves), storm surges from cyclones, and internal waves. Other types of waves such as tsunamis or rissaga (meteotsunamis) are not discussed in this volume. It is generally implied that ‘‘extreme’’ has a statistical connotation relative to the average or significant wave height specific to each type of wave. Throughout the book, in fact, the reader will find a combination of theoretical and statistical/ empirical treatment necessary for the complete examination of this subject. In the introduction, the editors underscore the importance of studying extreme waves, documenting several dramatic instances of damaging extreme waves that occurred in 2007. 

  5. LAND MEASUREMENT IN HOLY BOOKS

    Directory of Open Access Journals (Sweden)

    Ion Nelu Leu

    2012-12-01

    Full Text Available Data and facts presented here will show measurement methods for time, land, buildings and first map designs of Israel County used during time. There are also described the instruments and measurement units used to perform these types of measurements, like the plot of land, the cubit, the mason string, the cane and the pole. Like any scientific approach, the land measurement domain begins with training specialists to elaborate all projects needed. This can be done “with the help of the Holy Ghost that gives us wisdom, skills and patience”, like those that made the Tent of God, the Temple of God and the surroundings, House of Solomon and others. All measurement methods are presented and supported with quotations from the Holy Book. In the end there are presented the modern equivalents for these antique measure units for weight, length, capacity and coins mentioned in the Old and New Testament.

  6. Development of Electronic Book (E-Book EPUB-Based for Display Course

    Directory of Open Access Journals (Sweden)

    Oktafiany Widhi Astuti

    2017-09-01

    Full Text Available The aim of this research is to produce a source of learning in the form of electronic book (e-book with EPUB format for the Product Management Subject, and measuring the effectiveness of the use of e-book as a source for student learning independently. The study was conducted using the development model proposed by Sugiyono. This study used a questionnaire to obtain data validated by an expert. Students are as audience in learning using e-book based EPUB. The average of validation result and trial of effectiveness of EPUB-based e-book used calculation of joint validity which resulted percentage of 86,14% which means very valid and suitable to be used as alternative learning source for the Product Management Subject.

  7. 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.

  8. Book Review: Book review

    Science.gov (United States)

    Martínez, Alberto A.

    The title Einstein's Generation immediately suggests names such as Ehrenfest, Ritz, Kaufmann, Born, Laue, and Laub. Staley's book discusses these individuals, but it actually has a broader scope. Both the title and the subtitle are not quite appropriate. A much more fitting title would be Michelson, Electrons, and the Rise of "Modern" Physics. The emphasis on Albert Michelson is evident in the Index: almost four columns on him, compared to just one and a half on Einstein. Likewise, "Einstein's generation" includes, for Staley, many other physicists who were quite older than Einstein, such as Lorentz, Planck, Poincaré, and Minkowski. The book exhibits a composite character because it includes and expands upon four articles that Staley had published earlier on Michelson, relativity, and the co-creation of modern and classical physics. Hence the book is partly a bridging work; it ambitiously connects areas in the history of physics, from the 1880s until 1911. Staley identifies how diverse interests produced crossfertilization, and how various disciplinary boundaries were crossed. He wants to discuss material culture, experiment, and theory, all on the same footing. Every page of the introduction seems to quadruple the scope; he writes about individuals and communities, consolidation and diversification, power and weakness, memory and neglect, the cultural and the material, the classical and the modern, and the absolute and the relative.

  9. Animation Augmented Reality Book Model (AAR Book Model) to Enhance Teamwork

    Science.gov (United States)

    Chujitarom, Wannaporn; Piriyasurawong, Pallop

    2017-01-01

    This study aims to synthesize an Animation Augmented Reality Book Model (AAR Book Model) to enhance teamwork and to assess the AAR Book Model to enhance teamwork. Samples are five specialists that consist of one animation specialist, two communication and information technology specialists, and two teaching model design specialists, selected by…

  10. BOOK REVIEW: Conversations on the Dark Secrets of Physics

    Science.gov (United States)

    Teller, Edward

    2003-07-01

    Over many years Edward Teller delivered a course of Physical Science Appreciation Lectures. This book is based on those lectures, which must have been very stimulating. In the preparation of the book, Edward Teller was assisted by his daughter, Wendy Teller, and also by Wilson Talley. On many pages there are footnotes in the form of conversations between 'ET', who explains, and 'WT', who asks intelligent questions. (It is never clear which 'WT' is which.) I mention these footnotes as they contribute enormously to the charm and humour of the book. The book contains numerous anecdotes, many of which were new to me. The verse in the New Yorker, by Harold Furth, recording the famous meeting between Dr Teller and Dr Anti-Teller, is included. Dr Teller's comment is `The remarkable fact is that Harold got paid for the poem'. Dr Anti-Teller's comment is anti-recorded. The topics in the book include simple mechanics, statistical mechanics, electromagnetism, quantum mechanics and 'uses of new knowledge'. Despite its origins, the book does not avoid mathematics ('I will use mathematics because physics without mathematics is meaningless' (p1)), but Teller does attempt to explain the mathematics he uses. In much of the book the mathematics is at school level, but in his treatment of quantum mechanics he uses differential equations. If one skips past the equations then his final chapters are less mathematically demanding. I have enjoyed reading this book. Teller's approach is refreshing, and his coverage comprehensive and generally authoritative. My only disquiet is over his coverage of electrons in solids, where it would be clearer to consider the one-dimensional case first, before treating the three-dimensional case. There is a substantial discussion on the correspondence principle, wave-particle duality and on the uncertainty principle. His disposal of Schrödinger's notorious cat is masterly. There are questions at the end of each chapter. One question is based on a possible

  11. 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.

  12. 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.

  13. 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

  14. Radioactivity content of books

    International Nuclear Information System (INIS)

    Lalit, B.Y.; Shukla, V.K.; Ramachandran, T.V.

    1981-01-01

    The natural and fallout radioactivity was measured in a large number of books produced in various countries after 1955. Results of these measurements showed that the books contained radioactivity due to fallout 137 Cs and 226 Ra, 228 Th and 40 K radioisotopes of primordial origin. Books printed in the U.S.A. had low radioactivity of 40K and 226 Ra origin compared to books printed in the European subcontinent. Books printed during high fallout rate (1962-64) or thereafter did not exhibit any significantly higher 137 Cs levels. The maximum radiation dose to the eyes calculated for the radioactivity content of the books was 0.8 μR/hr and the minimum was 0.07 μR/hr; most of the books were in the range 0.3-0.5 μR/hr. (U.K.)

  15. book reviews

    African Journals Online (AJOL)

    book reviews. Self-testing in ... This book is a useful tool for registrar trainees and practising psy- chiatrists alike. ... sultation service and is a Professor of Psychiatry at Harvard. Medical ... It is recommended as a study aid and provides the ideal ...

  16. Book review of 'La ruse de la mondialisation. L’assaut contre la puissance américaine' by Paul Dobrescu, Paris : L’Harmattan, 2015, 362 pages

    Directory of Open Access Journals (Sweden)

    Mălina Ciocea

    2016-06-01

    Full Text Available In a field where analyses can rarely keep pace with the events, a book needs more than factual information to stand the test of time. In this particular case, what has made this book a standard reading in Romanian academic field and is now launched on an international market is neither relevant data (although the book abounds in spectacular facts, nor the impressive list of recent bibliography. It is the particular quality of what over the years has grown into a powerful, unapologetic and balanced perspective over contemporary developments in the field of global economy and politics.

  17. BOOK REVIEW: The Odd Quantum

    Science.gov (United States)

    Reynolds, Helen

    2000-03-01

    ability keeping track of the equations and their meaning. However, the text continues to be accessible and moves swiftly from `quantum classics' such as the harmonic oscillator to electrical conductivity and the collapse of stars. Reassuringly, Treiman takes time out to ask `What's going on?' where he considers the question of how probabilities get converted into `facts' when things are measured. His own fascination with the subject comes through as he considers the different interpretations of quantum mechanics. The chapter on `building blocks' starts in 1932 when ` ... it could seem that all the basic building blocks of the whole world were at last in hand'. Swiftly and succinctly it moves through to the standard model, acknowledging that a closer look would ` ... quickly carry us far afield into highly technical thickets'. The final chapter tackles the more difficult subject of quantum field theory. This is a very swift journey through quantum electrodynamics and quantum chromodynamics. It is the final summary that stands out, however. The author reminds us what to marvel about: the miracles of quantum theory that are ` ... outrageous to common sense and intuition'. This is a useful book for any science department. It will be of particular use to those of us who studied the subject some time ago and who need to refresh their memories, for example teachers of A-level physics. The asides about `what is going on' and the history that is included make it a `book' rather than a `textbook'. First-year undergraduates, or just possibly motivated and mathematically able A-level students, would also benefit. Beware, however. The mathematics is not trivial and you would arguably need to have met it before in order to cope. Although the book occasionally relapses into textbook style you are left with a sense of the wonder of the subject and an appreciation of the beauty of the mathematics that underpins it.

  18. Design reflowable digital book template

    Science.gov (United States)

    Prasetya, Didik Dwi; Widiyaningtyas, Triyanna; Arifin, M. Zainal; Wahyu Sakti G., I.

    2017-09-01

    Electronic books (e-books or digital books) increasingly in demand and continue to grow in the form of future books. One of the standard format electronic books that potential is EPUB (electronic publication) published by the International Digital Publishing Forum (IDPF). This digital book has major advantages are able to provide interactive and reflowable content, which are not found in another book format, such as PDF. Reflowable content allows the book can be accessed through a variety of reader device, like desktop and mobile with a fit and comfort view. However, because the generating process of an EPUB digital book is not as easy a PDF, so this format is less popular. Therefore, in order to help overcome the existing problems, this paper develops digital reflowable text book templates to support electronic learning, especially in Indonesia. This template can be used by anyone to produce a standard digital book quickly and easily without requiring additional specialized knowledge.

  19. 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

  20. Pemanfaatan Sigil Untuk Pembuatan E-Book (Electronic Book dengan Format EPub

    Directory of Open Access Journals (Sweden)

    Rahmat Hidayat

    2017-04-01

    Full Text Available Memiliki koleksi buku yang berusia jutaan tahun akan membutuhkan biaya yang besar untuk merawatnya selain itu semakin banyaknya penulis menerbitkan buku-bukunya semakin banyak juga ruangan yang disediakan untuk menyimpan buku-buku tersebut. Dengan berkembangnya dunia teknologi, sekarang sudah ada buku digital atau lebih dikenal dengan elektronik book (e-book. E-book dapat dibaca dengan perangkat komputer, laptop bahkan perangkat seluler. Berbagai macam format e-book yang telah digunakan namun yang dapat menampilkan e-book sesuai dengan perangkat seluler dengan ukuran layar yang bervariasi adalah format electronic publication (epub. Jadi epub adalah standar format e-boook yang diperkenalkan oleh Intenational Digital Publishing Forum (IDPF pada oktober 2011 dengan aplikasi editornya sigil. Sigil adalah sebuah editor Open Source yang mudah didapatkan oleh semua penulis maupun pembaca.

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