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Sample records for force restructuring fiscal

  1. Annual report on contractor work force restructuring, fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    This report summarizes work force restructuring and community transition activities at all sites. It outlines work force restructuring activity for FY 1997, changing separation patterns, cost savings and separation costs, program assessment, activities to mitigate restructuring impacts, community transition activities, status of displaced workers, lessons learned, and emerging issues in worker and community transition. Work force restructuring and community transition activities for defense nuclear sites are summarized, as are work force restructuring activities at non-defense sites.

  2. 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.

  3. CHANGE@CERN:Task Force 5 : Restructuring the accelerator sector

    CERN Document Server

    2002-01-01

    The last of our series on the Task Forces. PS accelerator 'We had a clear mandate, which we could approach in a logical way', explains Steve Myers, Head of SL Division and convenor of Task Force 5, 'To avoid duplication of effort in the accelerator sector through a restructuring that would lead to greater efficiency and flexibility and so release resources for the LHC.' The implementation of all their recommendations is already underway, albeit with different time scales. In 2001 the accelerator sector involved more than 900 staff members in three divisions (LHC, PS and SL) and one unit (AC), working in 141 sections within 34 groups. The first step for the Task Force was to identify major activities within the sector and to set up inter-divisional working groups to review these activities (16 in all), identifying the technologies and the numbers of staff associated with each activity. The working groups were also asked to propose ways of grouping the activities into a new more efficient organizational stru...

  4. Audit of work force restructuring at the Fernald Environmental Management Project

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-04-23

    The Department of Energy (Department) restructured its work force at the Fernald Environmental Management Project (Fernald Project) to reduce staffing levels and to modify the mix of workers` skills in response to budget cuts, facility closures, and changes in the Fernald Project`s mission. The objective of this audit was to determine whether the work force restructurings were effective in reducing staffing levels and in changing the mix of workers` skills. As of September 30, 1995, the restructurings were not effective in reducing staffing levels or in improving the mix of workers` skills. The Fernald Environmental Restoration Management Corporation (FERMCO) spent $2.9 million to separate 255 employees in October 1993. However, by September 30, 1994, all but 14 of the employees separated were either rehired or replaced by new employees with similar skills. The second restructuring began in October 1994 and is not expected to be completed until May 1996. The Department expects the second restructuring to reduce FERMCO`s work force by 476 employees at a cost of $12.9 million. However, since the second restructuring began, FERMCO has hired 265 new employees and at September 30, 1995, had open job announcements seeking 82 additional employees. Many of these new employees have essentially the same skills as employees who separated under the two restructurings. The Department`s objectives were not met because the Fernald Area Office did not (1) require FERMCO to perform the skills analysis necessary to identify which employees were needed to perform the Fernald Project`s current mission, and (2) effectively monitor FERMCO`s restructuring efforts to ensure that the Department`s objectives were met.

  5. Joint Force Interdependence for a Fiscally Constrained Future

    Science.gov (United States)

    2013-03-01

    Army 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT NUMBER 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Dr. Richard Meinhart ...Joint Force Interdependence For A Fiscally Constrained Future by Colonel Daniel P. Ray United States Army ...United States Army War College Class of 2013 DISTRIBUTION STATEMENT: A Approved for Public Release Distribution is Unlimited

  6. Office of Inspector General report on audit of work force restructuring under Section 3161 of the National Defense Authorization Act

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    As authorized by the National Defense Authorization Act for Fiscal year 1993, Department of Energy (Department) policy is to provide educational assistance to terminated contractor employees who were impacted by the Department`s downsizing. A terminated employee is anyone who voluntarily or involuntarily departs due to a reduction in employment under a Departmental restructuring plan. The objectives of the audit were to determine if the Department provided (1) reasonable means for terminated contractor employees to obtain training to qualify for new employment and (2) reasonable compensation to southern Nevada for any impact the Department`s downsizing had on the community.

  7. Report on audit of work force restructuring at the Oak Ridge Operations Office

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-08-03

    DOE`s downsizing goals were achieved at Oak Ridge without resorting to involuntary terminations; voluntary separations and worker transfers negated the need for layoffs and associated worker assistance programs. Nevertheless, Lockheed Martin Energy Systems, Inc., established training programs and an outplacement center which was felt by IG to provide little benefit to displaced workers or the Oak Ridge region, because DOE was not adequately involved in preparing the restructuring plans and did not curtail training/outplacement funding when expected layoffs did not materialize. Thus, DOE unnecessarily spent $8.2 M in FYs 1993 and 1994. In addition, substantial lobbying activity was found under a grant to an Oak Ridge advocacy group. Management did not concur with the above findings.

  8. The Air Force in Space, Fiscal Year 1962

    Science.gov (United States)

    1966-06-01

    national space program. Thus, in a letter to Secretary Gilpatric in June 1962, NASA chief James Webb acknowledged that ’, people and interests concerned...methods:22 I view this situation with alarm particularly as it may affect the future. Although we have been able to Amish extremely detailed information... people regarding the tech- nical feasibility and operational capability of Midas." The division proposed that the Air Force establish an in-house

  9. Fiscal Year 2012 United States Air Force Agency Financial Report

    Science.gov (United States)

    2012-01-01

    equipment. The Air Force recognizes excess, obsolete, and unserviceable OM&S at a net realizable value of $0 pending development of an effective...Legend for Valuation Methods: LAC = Latest Acquisition Cost NRV = Net Realizable Value MAC = Moving Average Cost SP = Standard Price LCM...AFWCF recognizes excess, obsolete, and unserviceable inventory and OM&S at a net realizable value of $0 pending development of an effective means of

  10. Air Force Human Resources Laboratory Annual Report - Fiscal Year 1979.

    Science.gov (United States)

    1980-09-01

    A fourth central processing unit (CPI1) AEI RIl, study this problem..An interview technique plus peripherals has been intergrated into the was...imlprove’mc’nt in the quality of thce using the, c’ompjosite scores obicainc’d front [t-, % reiied offic-er fore’. S erv ies V ocatI ioena I %pl it ode ItattIer...Tpctrum of A ir Force uiavigation c’once’pts, de’sign ecf an e’xperimeutal ern Iev’es E xperts in eac’ vcatiocnal area will perocedeures learning task

  11. 2005 TACOM APBI - Partnering to Reset, Recapitalize and Restructure the Force

    Science.gov (United States)

    2005-10-28

    ECDS) * Extraction Parachute Jettison System (EPJS) * Family of Cargo Bed Covers (CBCs) Food Sanitation Center (FSC) * Force Provider* Chaplaincy...Electromagnetic Pulse ( HEMP ), and Nuclear, Biological and Chemical NBC) Contamination while continuing operations. Develop propulsion systems to meet new...Set - Components include light bulbs, corded light fixtures, receptacle plugs, special electrical cords and a storage case.. CO2 Repair and Refill

  12. Assessing The Impact Of Railway Restructuring In Nigeria | Ibe ...

    African Journals Online (AJOL)

    Benchmarking method was used to determine the best restructuring model for ... low motivation and large labour force as the most severe problems to overcome. ... between NRC and the best practices and restructured railways as a result of ...

  13. How Long Before NATO Aircraft Carrier Force Projection Capabilities Are Successfully Countered? Some effects of the fiscal crises

    Directory of Open Access Journals (Sweden)

    Lučev Josip

    2014-10-01

    Full Text Available Growth and fiscal policy conducive to economic development have been severely jeopardized in most NATO member countries since 2008. In sharp contrast, China has experienced only a relatively slower GDP growth, which it has mitigated with a fiscally expansionary outlook. Under these conditions, when can we expect the politico-military position of NATO to be challenged? This paper surveys amphibious force projection capabilities in six countries: the USA, the UK, France, Russia, India and the People's Republic of China (PRC. An assessment of the current capability for aircraft carrier building and a survey of carrier-related ambitions is undertaken to offer projections of probable aircraft carrier fleets by 2030. The three non-NATO countries are far better positioned to build aircraft carriers than the three NATO members, with China in the lead. Nevertheless, there is a high probability of the continued military dominance of the USA and NATO, but also of a military build-up focusing on the Indian Ocean.

  14. United States Air Force Statistical Digest, Fiscal Year 1979, Thirty-Fourth Edition

    Science.gov (United States)

    1980-06-30

    Force Simpson Historical Research Center Air Force Service Information and News Center Air Force Intelligence Service. Air Force Inspection and Saftey ...Examination (Standard Form 88); physical inspections of food handlers or barbers are not included nor are examina- tions of personnel who are ill

  15. United States Air Force Statistical Digest, Fiscal Year 1959. Fourteenth Edition

    Science.gov (United States)

    1959-09-30

    Chile. .. 19 21 21 20 20 20 21 31 31 29 29 China • 10 11 9 9 9 9 8 8 - - -Columbia 18 19 19 19 19 19 19 19 19 19 18 Costa Rica 4 3 3 - 3 3 3 4 4 4 3...Procured by USAF •••••.•••••••••••.••••• USAF Guided Missile, Guided Aircraft Rocke t , and Target Drone Acc eptanc e e , during FY 1959, by Manufacturer...34.’ ••.••••••••...• USAF Guided Missile, Guided Aircraft Rocket, and Target Drone Procurement Programs by Fiscal Year Funding, FY 1956 t’hr

  16. United States Air Force Statistical Digest, Fiscal Year 1952. Seventh Edition

    Science.gov (United States)

    1953-01-01

    igned to ARDC on I April 195Z. SPECIAL WEAPONSCOMMAND E.tablbhed a. a major command Kirtland Air Force Ba.e, New Mexico at Albuquerque. effec tfve I...ZONE OF INTERlOO (Continued) FLORmA (Continued): Patrick Air Force Base. ’" ....... Pinecastle Air Force Base Tynd.a11 Air Force Base. INDIANA...Ne.., Mexico 37,880 37,880 - - - ( - ) \\lright Patterson Area "A" "O" •••••••• Michigan 102,670 - 102,670 - - - ( - ) \\lright Patterson Area

  17. Report of Findings: Cold Bay Air Force Station (Grant Point) military contaminants: Fiscal year 1988 collections

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This report summarizes our contaminants investigation at the abandoned Cold Bay Air Force Station (Station), located on the Izembek National Wildlife Refuge at Grant...

  18. Reserve Component Programs. Fiscal Year 1999 Report of the Reserve Forces Policy Board

    Science.gov (United States)

    2000-03-01

    border with Mexico in southern San Diego county as part of project Task Force Grizzly Border Road. In New York’s Operation Straight Shoot, the...1992, which was signed by six states: Arizona, California, Colorado, New Mexico , Nevada, and Utah. The third such compact was the Southern Regional...Reserve par- ticipated in the 1999 Copa Telemundo, a youth soccer tournament and fiesta for boys age 15 to 19. The Naval Reserve is actively

  19. Toward a Leaner, More Agile Force: The Army in a Time of Fiscal Austerity

    Science.gov (United States)

    2016-10-27

    SSG Brian Christopher Darling Paralegal Noncommissioned Officer Headquarters and Headquarters Detachment Joint Force Headquarters New Jersey Army ... Army National Guard. SSG Darling has recently completed the requirements for a Master’s Degree in Public Service Leadership and has a Master’s...the Army as it withdrew from its commitments in Iraq and Afghanistan. This article considers some of the strategies proposed by civilian leaders

  20. Rome Air Development Center Air Force technical objective document fiscal year 1987

    Science.gov (United States)

    1985-12-01

    This TOD describes the RADC technical programs in support of the Air Force Command, Control, Communications, and Intelligence (C3I) mission. The technical objectives have been aligned with the VANGUARD mission areas of Command, Control, and Communications (C3), Reconnaissance and Intelligence, Strategic Systems (Defense) and Technology as a means of focusing the RADC support of VANGUARD. This document is prepared to provide industry and universities with the midterm technical objectives in these areas.

  1. Restructuring: definition analysis

    Directory of Open Access Journals (Sweden)

    Vynnyk, Tetyana Mykhaylivna

    2012-11-01

    Full Text Available The essence of restructuring is defined as the internal structure changes, whichchoice depends on deviation of production process, structure of organization, structure and qualityof property, structure of capital for the enterprise future active development or search of theoptimal status. The following features of restructuring are distinguished: the economic potentialgrowth of the enterprise; changes of the internal structure irrespectively of the reason ofrestructuring; eliminating (maximum limitation the negative influence of external factors on thefinancial state of enterprise. The non-restructuring measures are systemized; the trends ofreforming are differentiated. Restructuring, technical reequipping, reconstruction, andmodernization are structural reforms. Privatization, nationalization, and reprivatization are basicreforms. It is found out that restructuring process depends on the legal person (subject, makingdecision.

  2. United States Air Force Statistical Digest, Fiscal Year 1962, Seventeenth Edition

    Science.gov (United States)

    1962-09-30

    reached 1,100 degrees Farenheit . (ll) The Air Force was given responsibility for administrative and logistic support of Headquarters, US Strike Com- mand...HU-lA - - - - - 1 - - - - HU-lB 70 70 - - - 57 - - - - . SECOND HALF FY 1962 (l.Ja~u ~ 0 2lf 451 61 49 15 467 20 1 6 35- BOMBER- W& 0 .2...QUARTER FAR EAST AND PACIFIC (Continued) Vietnam (Continued) . L:l9 17,833 4,162 4,960 3,906 4,805 L-20 .,. 1,542 - - 540 1,002 H-19A. 1,068 385 451 232

  3. Annual Report of the Secretary of Defense on Reserve Forces for Fiscal Year 1975

    Science.gov (United States)

    1976-06-08

    or for liinJtad or general war. - To provide tr.lnoad Indivicualg to fill spccific needs of activo a n4J Usesvo compornan uniLS upon mobilization...f active duty or activo duty fur training PILuS Lhe taquiiw:.i service in the Roady Roserve. These Jndyiviutalb arc iavailnble only in titqi of wat... activo Navy counterparts as an integral unit, funtional team or, when appropriate, as individuals. Train- Ing for units is consistent with active forces

  4. United States Air Force Statistical Digest, Fiscal Year 1954. Ninth Edition

    Science.gov (United States)

    1954-09-30

    Table 69 Tabla 70 Table 71 Table 7Z Table 73 :r’ab1e 7. Department of the Air Force - Amounts Available for Obligation Durinl FY 195. Refiecting New...216 VI TABLE OF CONTENTS - (CONTINUED) PART XII - PERSONNl:L MILITARY PERSONNEL (CONTINUED) COMMANDSTR~N~ Table lOa Table 𔃺’ Table 110 Table 111...Warrant Officers. FY 1954 Air National Guard Participation in TTaining Assemblies - FY 1954 .........•.... 483 484 485 486 487 487 489 490 492 493 XII

  5. Ten Australian ICU nurses' perceptions of organisational restructuring.

    Science.gov (United States)

    Wynne, Rochelle

    2004-02-01

    The Australian healthcare system underwent radical reform in the 1990s as economic rationalist policies were embraced. As a result, there was significant organisational restructuring within hospitals. Traditional indicators, such as nursing absenteeism and attrition, increase during times of organisational change. Despite this, nurses' views of healthcare reform are under-represented in the literature and little is known about the impact of organisational restructuring on perceived performance. This study investigated the perceived impact of organisational restructuring on a group of intensive care unit (ICU) nurses' workplace performance. It employed a qualitative approach to collect data from a purposive sample of clinical nurses. The primary method of data collection was semi-structured interviews. Content analysis generated three categories of data. Participants identified constant pressure, inadequate communication and organisational components of restructuring within the hospital as issues that had a significant impact on their workplace performance. They perceived organisational restructuring was poorly communicated, and this resulted in an environment of constant pressure. Organisational components of restructuring included the subcategories of specialised service provision and an alternative administrative structure that had both positive and negative ramifications for performance. To date, there has been little investigation of nurses' perceptions of organisational restructure or the impact this type of change has in the clinical domain. Participants in this study believed reorganisation was detrimental to quality care delivery in intensive care, as a result of fiscal constraint, inadequate communication and pressure that influenced their workplace performance.

  6. United States Air Force Statistical Digest, Fiscal Year 1958. Thirteenth Edition

    Science.gov (United States)

    1958-09-30

    Dependent Children 1.9 ’.2 ’.1 ,.6 2.5 0.’ 0.1 Wife And 6 Dependent, Children 0.7 2.1 1.4 - 1.1 1.0 0.1 -, -Wife And 7 Or More Dependent Childr ~; 0.’ 0.9 0.1...Comptroller of the Air Force ’" TABLE 229 SUMMARY - CIVILIAN EMPLOYEES BY SEX , BY COMMANI? - LAST HAL.F FY 19;49 THROUGH FY 1958 - - DATE, LOCATION, AND SEX ... SEX , BY COMMAND LAST HALF FY 1949 THROUGH FY 1958 (CoNTIHun) DATE, LOCATION, AND SEX \\. FY 1955 W’ORiiif""IDE - TOTAL. MALE~ -- FEMA..LE - TOTAL

  7. United States Air Force Statistical Digest, Fiscal Year 1978. Thirty-Third Edition

    Science.gov (United States)

    1979-05-31

    MEXICO ~ ~o PAR!’ I •.--.UNCLASSIFIED PART I AIR fORCE UNITS AND CAPABILITIES INTRODUCTION...34 1 2!:.- 2 ft6 .IE,...c: .l ali 8𔃻 111.2en ft 80 68 15.3 ~"’ ~ TOTAL lEe 2it3 127.0 !i-e -e 0-21 1 1U75 11077 󈧑.3 2 120󈧗 lUJO ’:!.6 3 11J26 11692...8,293 Arkansa~. 9,1% ~lew Jlamp~hir.. 3,~74 Arizona 16,829 ’I\\’f~".or Jersey. 5,138 Ne’l’ Mexico . 13,976 raliforni a. 53,191 New York. 9,413

  8. Telecom Market after Restructuring

    Institute of Scientific and Technical Information of China (English)

    Shu Jingjiang

    2008-01-01

    @@ What happened? A telecom-restructuring plan was announced on May 24,2008,encouraging the fixed-line operator China Telecom to buy China Unicom's code-division multiple access (CDMA) network (both assets and subscribers).

  9. Employment Restructuring during China's Economic Transition.

    Science.gov (United States)

    Lu, Ming; Fan, Jianyong; Liu, Shejian; Yan, Yan

    2002-01-01

    As in developed countries, China's service sector has become the main job creator, the country's labor force is better educated, and the average age of the employed is rising. Driving those phenomena are a fast-paced employment restructuring and a growing private enterprise at the expense of state and collective ownership. (Author)

  10. A Review and Analysis of Upgrades to Naval and Air Force Aircraft to Identify Similarities and Trends from Fiscal Year 1998 to Fiscal Year 2013

    Science.gov (United States)

    2013-06-30

    upon completion of the entire program, larger quantity programs that rely on the production of multiple units have the luxury of pursuing EA. By...constant improvement over several years in an incremental fashion . An effective fighting force at its very root is also an efficient fighting force. To...Computer 12 Smart Weapons Support Infrastructure 11 Color Displays 11 Joint Helmet-Mounted Cueing System 11 Link 16 10 F110 Digital Engine Control

  11. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

    in the Western literature? Second, are there any problems with existing principles of fiscal federalism and, if so, how to refine them? Third, how are refined principles relevant to the Chinese case and what policies should the Chinese government pursue in the future? Based on an in-depth and critical review...... 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...

  12. Corporate Restructuring and Bondholder Wealth

    NARCIS (Netherlands)

    Renneboog, L.D.R.; Szilagyi, P.G.

    2006-01-01

    This paper provides an overview of existing research on how corporate restructuring affects the wealth of creditors.Restructuring is defined as any transaction that affects the firm's underlying capital structure.Thus, it reaches well beyond asset restructuring and includes transactions such as leve

  13. RESTRUCTURING OF INDUSTRIAL ENTERPRISE

    Directory of Open Access Journals (Sweden)

    L. I. Podderegina

    2009-01-01

    Full Text Available The paper presents main principles for execution of current and strategic restructuring of national enterprises while using experience of countries with developed market economy. The principles contribute to higher efficiency in internal industrial relations at national industrial enterprises.

  14. Hospital restructuring and burnout.

    Science.gov (United States)

    Greenglass, Esther R; Burke, Ronald J

    2002-01-01

    Increasingly, organizations are experiencing changes as a result of extensive downsizing, restructuring, and merging. In Canada, government-sponsored medicine has been affected as hospitals have merged or closed, reducing essential medical services and resulting in extensive job loss for hospital workers, particularly nurses. Hospital restructuring has also resulted in greater stress and job insecurity in nurses. The escalation of stressors has created burnout in nurses. This study examines predictors of burnout in nurses experiencing hospital restructuring using the MBI-General Survey which yields scores on three scales: Emotional exhaustion, Cynicism, and Professional efficacy. Multiple regressions were conducted where each burnout scale was the criterion and stressors (e.g., amount of work, use of generic workers to do nurses' work), restructuring effects, social support, and individual resources (e.g., control coping, self-efficacy, prior organizational commitment) were predictors. There were differences in the amount of variance accounted for in the burnout components by stressors and resources. Stressors contributed most to emotional exhaustion and least to professional efficacy. Individual resources were more likely to contribute to professional efficacy and least to emotional exhaustion. Stressors and resources accounted for approximately equal amounts of variance in cynicism. Three conclusions were drawn. First, present findings parallel others by showing that individual coping patterns contribute to professional efficacy. Second, emotional exhaustion was found to be the prototype of stress. Third, prior organizational commitment, self-efficacy, and control coping resulted in lower burnout.

  15. Optimal restructuring strategies under various dynamic factors

    Institute of Scientific and Technical Information of China (English)

    MENG Qing-xuan

    2007-01-01

    Corporate restructuring was identified as a new industrial force that has great impact on economic values and that therefore has become central in daily financial decision making. This article investigates the optimal restructuring strategies under different dynamic factors and their numerous impacts on firm value. The concept of quasi-leverage is introduced and valuation models are built for corporate debt and equity under imperfect market conditions. The model's input variables include the quasi-leverage and other firm-specific parameters, the output variables include multiple corporate security values. The restructuring cost is formulated in the form of exponential function, which allows us to observe the sensitivity of the variation in security values. The unified model and its analytical solution developed in this research allow us to examine the continuous changes of security values by dynamically changing the coupon rates, riskless interest rate, bankruptcy cost, quasi-leverage, personal tax rate, corporate taxes rate, transaction cost, firm risk, etc., so that the solutions provide useful guidance for financing and restructuring decisions.

  16. Sharing China's Bank Restructuring Bill

    Institute of Scientific and Technical Information of China (English)

    Guonan Ma

    2006-01-01

    This paper addresses the questions related to the cost of China's bank restructuring and how it has been financed. We first propose a framework for recognizing losses. Then, we examine the recent major moves by the Chinese Government to repair the country's bank balance sheets. Finally, we explore the implications of the Chinese Government's methods of funding bank restructuring. We find that the Chinese Government has been decisive in confronting the costly task of bank restructuring. So far, Chinese taxpayers have paid most of the bill for bank restructuring.

  17. Restructuring The IMF

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    Providing a financial lifeline to a string of crisis-hit countries such as Iceland and Ukraine,the International Monetary Fund(IMF) has played a positive role in cushioning the growth-retarding shock emanating from the United States. Moreover,the finance ministers of the G20 countries recently agreed to increase their funding for and push for the restructuring of the organization at their meeting in Horsham in Britain on March 14. YiXianrong,a researcher at the Institute of Finance and Banking under the Chinese Academy of Social Sciences,discussed this topic in an article published in the Oriental Morning Post Edited excerpts follow:

  18. Responsabilidad fiscal

    OpenAIRE

    Manuel Alberto Restrepo-Medina

    2010-01-01

    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 e...

  19. Restructuring of steelworks in direct research

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2013-07-01

    Full Text Available The publication presents the most recent results of research conducted in metallurgical enterprises which build Polish metallurgical sector. Three main areas of restructuring were tested, that is repair restructuring, development restructuring and adaptation restructuring. For each type of restructuring there were certain strategies set for functioning of steelworks and their corresponding actions. The last stage of tests was the assessment of conducted restructuring activities in steelworks and reference to situation in metallurgy in perspective of following years.

  20. Criteria for Restructuring Postsecondary Education.

    Science.gov (United States)

    Slaughter, Sheila

    1995-01-01

    Criteria most often used by higher education administrators in restructuring higher education in the 1980s and 1990s are outlined. A distinction is made between retrenchment and restructuring. Criteria recommended in the literature are compared with criteria actually used, and the results. Some alternatives are suggested. (MSE)

  1. Ethical Issues Related to Restructuring.

    Science.gov (United States)

    Mielke, Patricia L.; Schuh, John H.

    1995-01-01

    Offers a framework for thinking about ethical principles through the use of codes of ethics. Examines the ethical issues of restructuring and discusses specific ethical dilemmas. Specifically outlines ethics related to resources allocation and management, and details critical points in restructuring. Argues that ethical guidelines help shape…

  2. Restructuring Chinese Higher Education

    Directory of Open Access Journals (Sweden)

    Fang Zhao

    1998-02-01

    Full Text Available In this article, the current remarkable trend of institutional amalgamation and the establishment of cross-institutional consortiums in China are examined. The principal purpose of this study is to explore policy options on issues connected with the trend and the significant implications of the trend for the future development of higher education in China. I discuss the outstanding issues raised in the restructuring, the main factors behind them and proposes policy options to redress the adversities of the trend at the end. The article draws on national data as well as a case study. The research reported here is constructive for comparative and empirical research of similar issues in international perspectives.

  3. THE CHALLENGES OF RAISING REVENUES AND RESTRUCTURING SUBSIDIES IN MALAYSIA

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

    Full Text Available Malaysia has run deficit budgets in all but five years since 1970 but past deficits have been managed thanks to substantial oil revenues and high domestic savings. However, the slow growth or decline of several traditional sources of revenue and the rising subsidy bill since 2007 have given pause for reflection on the traditional approach to fiscal management. In this paper, it is argued that fiscal management must not only centre around reducing non-productive expenditures and wasteful leakages but must also confront the problem of reducing and restructuring subsidies, particularly to petrol and petroleum-related products. The global dip in petroleum process has fortuitously provided the respite needed for such an exercise and should not lull policy makersinto complacency. When the economy recovers from the currentdownswing, a solid revenue raising instrument such as the value-addedtax must be introduced in order to wean the economy away from thecurrent over reliance on petroleum-based taxes.

  4. Theoretical Grounds of Enterprise Restructuring

    Directory of Open Access Journals (Sweden)

    Odintsova Nadiya G.

    2013-11-01

    Full Text Available One of the most popular means of financial recovery of enterprises in the world and domestic theory and practice is re-structuring. The article considers the essence of enterprise re-structuring, conducts analysis of existing approaches to understanding the re-organisation, re-formation, re-structuring and re-engineering notions and makes conclusions with respect to the nature of their interconnection. It analyses interpretation of the re-structuring category, approaches of scientists to revelation of the essence of the enterprise re-structuring notion. To achieve the goal the article conducts assessment of the existing approaches to interpretation of the content of the enterprise re-structuring process. It also conducts further analysis of interconnection of the re-formation, re-structuring, re-organisation and re-engineering notions with consideration of scientific interpretations, which would allow identification of the roles of each of the notions for identifying their influence and interconnection in correlation with the direction of economic activity of enterprises.

  5. Insider Privatisation and Restructuring Incentives

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2003-01-01

    In the literature on privatisation and restructuring it is a generally held belief that manager owned firms will be restructured more rigorously than worker owned companies. This gives the clear recommendation that property rights and control rights should be allocated to managers in the process...... opportunities are in worker controlled firms, the managers of the few manager controlled firms will want to appear soft on excess labour capacity - hence, restructure less harshly - in order to improve their career opportunities....

  6. Air Force Technical Objective Document (TOD) C(3)I (command, control, communications and intelligence) - fiscal year 1985

    Science.gov (United States)

    Crocetti, C. P.

    1983-12-01

    This TOD describes the technical programs of the Rome Air Development Center in support of the Air Force Command, Control, Communications, and Intelligence (C3I) mission. The technical objectives have been aligned with the VANGUARD mission areas of Command, Control, and Communications (C3), Reconnaissance and Intelligence, Strategic Systems (Defense), and Technology as a means of focusing the RADC support of VANGUARD. This document is prepared to provide industry and universities with the midterm technical objectives in these areas.

  7. Restructuring the social agenda: economic, social and fiscal preconditions

    NARCIS (Netherlands)

    M. Meskoub; J. Leaman (Jeremy)

    2012-01-01

    markdownabstractSummary Introduction The crisis which began in 2007 and deepened dramatically in 2008 has exposed deep rifts in the architecture of the European monetary union. Harsh austerity policies which were first imposed on countries in Eastern Europe, and subsequently on the countries in

  8. Telecom Restructuring Shows Few Winners

    Institute of Scientific and Technical Information of China (English)

    BRADLEY GARDNER

    2008-01-01

    @@ The long-awaited restructuring of the Chinese telecom industry was announced on lune 2,and while China Unicorn (中国联通) got the best deal of the major players,analysts agreed that neither Unicorn nor China Telecom (中国电信) got enough out of the restructuring to challenge the dominant position of market leader China Mobile (中国移动).

  9. 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. ...

  10. Japanese Fiscal Reform : Fiscal Reconstruction and Fiscal Policy

    OpenAIRE

    Ihori, Toshihiro; Doi, Takero; Kondo, Hiroki

    2000-01-01

    This paper evaluates the recent movement of Japanese fiscal reform. We first summarize fiscal policy in 1990s. Then, we investigate several relevant topics of fiscal policy such as the macroeconomic impact of government debt and the ustainability problem. We then consider dynamic properties of fiscal reconstruction process by analyzing the dynamic game among various interest groups. This paper points out that the long-run structural reform is more important than the short-run Keynesian policy...

  11. Restructuring of colloidal cakes during dewatering.

    Science.gov (United States)

    Madeline, J B; Meireles, M; Bourgerette, C; Botet, R; Schweins, R; Cabane, B

    2007-02-13

    Aqueous suspensions of aggregated silica particles have been dewatered to the point where the colloidal aggregates connect to each other and build a macroscopic network. These wet cakes have been compressed through the application of osmotic pressure. Some cakes offer a strong resistance to osmotic pressure and remain at a low volume fraction of solids; other cakes yield at low applied pressures, achieving nearly complete solid/liquid separation. We used small angle neutron scattering and transmission electron microscopy to determine the processes by which the particles move and reorganize during cake collapse. We found that these restructuring processes follow a general course composed of three stages: (1) at all scales, voids are compressed, with large voids compressed more extensively than smaller ones; the local order remains unchanged; (2) all voids with diameters in the range of 2-20 particle diameters collapse, and a few dense regions (lumps) are formed; and (3) the dense lumps build a rigid skeleton that resists further compression. Depending on the nature of interparticle bonds, some cakes jump spontaneously into stage 3 while others remain stuck in stage 1. To elucidate the relation between bond strength and compression resistance, we have constructed a numerical model of the colloidal network. In this model, particles interact through noncentral forces that are produced by springs attached to their surfaces. Networks made of bonds that break upon stretching evolve through a plastic deformation that reproduces the three stages of restructuring evidenced by the experiments. Networks made of bonds that are fragile jump into stage 3. Networks made of bonds that can be stretched without breaking evolve through elastic compression and restructure only according to stage 1.

  12. 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.

  13. Social Effects of Organisational Restructuring on Employee ...

    African Journals Online (AJOL)

    First Lady

    the retailing industry found that older employees were more likely to experience ..... goes without much saying that research study on organisational restructuring ... Dzwanda, B. (2007). The Restructuring and Privatization Process. Paper.

  14. RESTRUCTURING INDONESIAN RAILWAY – INTEGRATION OR SEPARATION

    OpenAIRE

    Widyanto, Utut; Malkhamah, Siti

    2015-01-01

    Law No. 23/2007 on Railways is opening the option for private sector or Local Government to be involved in railways. This study investigated experiences from other countries in railway restructuring especially their measures and model of restructuration. The countries investigated are Germany, Japan, Britain, and Sweden. After investigating restructuration experiences from other countries and looking on Indonesian railway condition, the study developed two approach of restructuration.The firs...

  15. An introduction to electric industry restructuring

    Energy Technology Data Exchange (ETDEWEB)

    Eisenberg, J.F.; Berry, L.G.

    1997-09-01

    This paper briefly describes the electric industry, its residential markets, industry structure and current trends. Its purpose is to provide Weatherization grants managers with the background necessary to assess their leveraging opportunities in an industry that is experiencing sweeping changes, commonly known as electric industry restructuring. The study describes the terrain of a changing industry topography on a national and regional basis, with some state and local information also provided. Weatherization managers and subgrantees who read this paper should be better able to understand the leveraging opportunities that are emerging now in the electricity market place. The reader will be introduced to the basics of the electric industry as it presently operates, the nature of the changes that are in the process of occurring, and the driving forces that are behind those changes. The major industry players are described by type and their interests are explored in further depth. There will also be an overview of the regulatory process as it has operated historically, as well as the changes now underway at both the state and federal levels. Finally, the paper will conclude with a description of some of the assets and opportunities available to those who may be interested in participating in the restructuring process in order to expand or protect low-income programs in their own states.

  16. An introduction to electric industry restructuring

    Energy Technology Data Exchange (ETDEWEB)

    Eisenberg, J.F.; Berry, L.G.

    1997-09-01

    This paper briefly describes the electric industry, its residential markets, industry structure and current trends. Its purpose is to provide Weatherization grants managers with the background necessary to assess their leveraging opportunities in an industry that is experiencing sweeping changes, commonly known as electric industry restructuring. The study describes the terrain of a changing industry topography on a national and regional basis, with some state and local information also provided. Weatherization managers and subgrantees who read this paper should be better able to understand the leveraging opportunities that are emerging now in the electricity market place. The reader will be introduced to the basics of the electric industry as it presently operates, the nature of the changes that are in the process of occurring, and the driving forces that are behind those changes. The major industry players are described by type and their interests are explored in further depth. There will also be an overview of the regulatory process as it has operated historically, as well as the changes now underway at both the state and federal levels. Finally, the paper will conclude with a description of some of the assets and opportunities available to those who may be interested in participating in the restructuring process in order to expand or protect low-income programs in their own states.

  17. Restructuring of porous nickel electrodes

    Energy Technology Data Exchange (ETDEWEB)

    Lenhart, S.J.; Macdonald, D.D.; Pound, B.G.

    1984-08-01

    A transmission line model for the electrochemical impedance of porous electrodes was used to study the degradation of nickel battery plates throughout their cycle life. The model was shown to successfully account for changes in the observed electrode properties in terms of simultaneous restructuring of the active mass and rupture of particleparticle ohmic contacts.

  18. Physics Focus and Fiscal Forces

    CERN Document Server

    Glashow, Sheldon Lee

    1991-01-01

    Two items are reproduced herein: my `Outlook' talk, an amended version of which was presented at the 1991 joint Lepton--Photon and EPS Conference in Geneva, and an Open Letter addressed to HEPAP. One is addressed primarily to the European high--energy physics community, the other to the American. A common theme of these presentations is a plea for the rational allocation of the limited funds society provides for high--energy physics research. If my `loose cannon' remarks may seem irresponsible to some of my colleagues, my silence would be more so.

  19. Restructuring the Electricity Industry

    DEFF Research Database (Denmark)

    Boom, Anette; Buehler, Stefan

    We study the role of vertical structure in determining generating capacities and retail prices in the electricity industry. Allowing for uncertain demand, we compare three market configurations: (i) integrated monopoly, (ii) integrated duopoly with wholesale trade, and (iii) separated duopoly...... with wholesale trade. We find that equilibrium capacities and retail prices are such that welfare is highest (lowest) under separated (integrated) duopoly. The driving force behind this result is the risk of rent extraction faced by competing integrated generators on the wholesale market. Our analysis suggests...

  20. 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...

  1. 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.

  2. Fiscal Federalism

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-06-01

    Full Text Available The central budget of a country collects only a fraction of the total fiscal revenues and executes only o fraction of the national public expenditures, the rest of the revenues and expenditures becoming the responsability of subnational governments. The economist Charles Tiebout developed a theoretical model which although makes an imperfect description of the reality, shows that people’s mobility is being influenced by tax rates and the amount of state/local expenditures. Thus, he suggests that the degree of responsibility that can be appointed to the local budgets should subscribe to the tax – benefits ratio, the extend of the positive externalities and the scale economies of public goods. Also, the issue of revenues distribution among communities is being raised, being identified three kinds of grants used by the public authorities: matching grants, block grants and conditional block grants. In the concept of fiscal federalism there can be found a limited analogy between national public finance theory and international public finance theory, with the international taxation as the pivotal element.

  3. FISCAL POLICY DYNAMICS, EMPLOYMENT AND CONSUMPTION

    Directory of Open Access Journals (Sweden)

    Cornelia VĂCEANU

    2015-06-01

    Full Text Available The aim of this paper is to analyse both in theory and in practice fiscal policy effects on the employment rate. For example, even if taxation is one of the main instruments of fiscal policy of the government in reducing unemployment, high taxes reduce disposable incomes of consumers, which automatically leads to lower consumption and when consumers buy less, increases the odds that the unemployment increase. To highlight this we used the comparison of a dynamic influence of fiscal policy on macroeconomic variables with the empirical results from an identified multidimensional model. Data shows a positive conditional correlation between government expenditures increase and labour force supply.

  4. Public-policy responsibilities in a restructured electricity industry

    Energy Technology Data Exchange (ETDEWEB)

    Tonn, B.; Hirst, E.; Bauer, D.

    1995-06-01

    In this report, we identify and define the key public-policy values, objectives, and actions that the US electricity industry currently meets. We also discuss the opportunities for meeting these objectives in a restructured industry that relies primarily on market forces rather than on government mandates. And we discuss those functions that governments might undertake, presumably because they will not be fully met by a restructured industry on its own. These discussions are based on a variety of inputs. The most important inputs came from participants in an April 1995 workshop on Public-Policy Responsibilities and Electric Industry Restructuring: Shaping the Research Agenda. Other sources of information and insights include the reviews of a draft of this report by workshop participants and others and the rapidly growing literature on electric-industry restructuring and its implications. One of the major concerns about the future of the electricity industry is the fate of numerous social and environmental programs supported by today`s electric utilities. Many people worry that a market-driven industry may not meet the public-policy objectives that electric utilities have met in the past. Examples of potentially at-risk programs include demand-side management (DSM), renewable energy, low-income weatherization, and fuel diversity. Workshop participants represented electric utilities, public utility commissions (PUCs), state energy offices, public-interest groups, other energy providers, and the research community.

  5. On Restructurable Control System Theory

    Science.gov (United States)

    Athans, M.

    1983-01-01

    The state of stochastic system and control theory as it impacts restructurable control issues is addressed. The multivariable characteristics of the control problem are addressed. The failure detection/identification problem is discussed as a multi-hypothesis testing problem. Control strategy reconfiguration, static multivariable controls, static failure hypothesis testing, dynamic multivariable controls, fault-tolerant control theory, dynamic hypothesis testing, generalized likelihood ratio (GLR) methods, and adaptive control are discussed.

  6. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

    Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives--significant modifications of the current transfer tax system and a tax on appreciation at death--and conclude that a combination of...

  7. Restructuring and aging in a capillary suspension.

    Science.gov (United States)

    Koos, Erin; Kannowade, Wolfgang; Willenbacher, Norbert

    2014-12-01

    The rheological properties of capillary suspensions, suspensions with small amounts of an added immiscible fluid, are dramatically altered with the addition of the secondary fluid. We investigate a capillary suspension to determine how the network ages and restructures at rest and under applied external shear deformation. The present work uses calcium carbonate suspended in silicone oil (11 % solids) with added water as a model system. Aging of capillary suspensions and their response to applied oscillatory shear is distinctly different from particulate gels dominated by the van der Waals forces. The suspensions dominated by the capillary force are very sensitive to oscillatory flow, with the linear viscoelastic regime ending at a deformation of only 0.1% and demonstrating power-law aging behavior. This aging persists for long times at low deformations or for shorter times with a sudden decrease in the strength at higher deformations. This aging behavior suggests that the network is able to rearrange and even rupture. This same sensitivity is not demonstrated in shear flow where very high shear rates are required to rupture the agglomerates returning the apparent viscosity of capillary suspensions to the same viscosity as for the pure vdW suspension. A transitional region is also present at intermediate water contents wherein the material response depends very strongly on the type, strength, and duration of the external forcing.

  8. Force

    CERN Document Server

    Graybill, George

    2007-01-01

    Forces are at work all around us. Discover what a force is, and different kinds of forces that work on contact and at a distance. We use simple language and vocabulary to make this invisible world easy for students to ""see"" and understand. Examine how forces ""add up"" to create the total force on an object, and reinforce concepts and extend learning with sample problems.

  9. Economic-efficiency considerations in restructuring electric markets

    Energy Technology Data Exchange (ETDEWEB)

    Hill, L.J.

    1996-12-01

    In response to the Energy Policy Act of 1992 and the Federal Energy Regulatory Commission`s subsequent rulemaking on transmission access, many states are exploring options to restructure their electric industries. In their deliberations on restructuring, policymakers should consider (1) the reliability of the electric system; (2) income-distribution effects on ratepayers and utilities; (3) social consequences such as effects on energy conservation, renewable energy, and the environment; and (4) economic efficiency. We address economic-efficiency considerations in this study. Economic efficiency is important because it is one of the primary reasons that policymakers should consider restructuring in the first place: improving the electric-industry`s efficiency lowers costs and, hence, electric prices. In this study, we look at the sources of (in)efficiency in existing and proposed electric markets with the objective of guiding policymakers to design efficient electric markets. The advantages of a competitive market are well known: it leads to lower costs for the utility, lower prices for consumers, more product choices, better customer service, and often the need for less regulation by federal and state agencies. In the short run, firms who cannot produce at the market-clearing price are forced to leave the industry, ensuring that customers have the lowest price possible. In the long run, competition promotes innovation and lower costs. The physical and institutional characteristics of the U.S. electric industry, however, could be impediments to attaining efficiently run, competitive markets. Because of these characteristics, there are multiple sources of efficiencies and inefficiencies in existing electric markets, and there will be multiple sources in restructured ones. The objective of policymakers should not be to trade one set of inefficiencies in existing electric markets for another set in restructured markets.

  10. 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...... the 1983 Danish fiscal reform. We use a structural VAR/event study methodology following Blanchard and Perotti (2002) that explicitly allows us to distinguish between normally marginal changes in fiscal policy and comprehensive fiscal reforms. We find that 'marginal changes' in fiscal policy (expenditure...... and tax changes) have the expected Keynesian effects on output and consumption. However, we find no evidence that the large fiscal consolidation in Denmark slowed the economy after controlling for a host of exogenous shocks and business cycle effects. Rather, we find some support for the hypothesis...

  11. Crowding Out of Monetary Policy as a Limitation of Fiscal Policy

    OpenAIRE

    Hiermeyer, Martin

    2016-01-01

    If expansionary fiscal policy is inflationary, expansionary fiscal policy forces an inflation-targeting central bank to be somewhat more restrictive in its monetary policy. This altered central bank policy comes at a cost in terms of output which has to be calculated against the output gain achieved by the expansionary fiscal policy.

  12. Social responsibility and SOE restructuring

    Institute of Scientific and Technical Information of China (English)

    沈志渔; 刘兴国; 周小虎

    2009-01-01

    SOE social responsibility has undergone three stages of evolution.In essence,corporate social responsibility includes social obligations and social expectations.Public attention to SOE social responsibility issues has affected the thinking surrounding SOE restructuring,including the promulgating of objectives and methods.Based on corporate social responsibility,SOE managers must set up a perfect SOE social responsibility system and strengthen supervisory mechanisms;in respect to corporate governance models,SOEs should undertake reform for the corporate citizen governance model.

  13. Insider Privatisation and Restructuring Incentives

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2003-01-01

    of (insider-privatisation. One of the implied arguments is, that managers' career concerns will make them eager to prove their ability by improving company effciency. The present model shows that in the transition context managers' career concerns might result in the opposite effect. If the bulk of job...... opportunities are in worker controlled firms, the managers of the few manager controlled firms will want to appear soft on excess labour capacity - hence, restructure less harshly - in order to improve their career opportunities....

  14. 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.

  15. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    (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......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....

  16. Rhodium-catalyzed restructuring of carbon frameworks.

    Science.gov (United States)

    Murakami, Masahiro

    2010-10-01

    Metal-catalyzed reactions involving an elementary step which cleaves a carbon-carbon bond provide unique organic transformations. Restructuring reactions recently developed in our laboratory, through which the carbon framework of a starting substance is restructured into a totally different carbon framework, are discussed, with the possibility of applying such methods to the synthesis of natural products.

  17. 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 develo

  18. 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 develo

  19. Optimisation Modelling of Efficiency of Enterprise Restructuring

    Directory of Open Access Journals (Sweden)

    Yefimova Hanna V.

    2014-03-01

    Full Text Available The article considers issues of optimisation of the use of resources directed at restructuring of a shipbuilding enterprise, which is the main prerequisite of its efficiency. Restructuring is considered as a process of complex and interconnected change in the structure of assets, liabilities, enterprise functions, initiated by dynamic environment, which is based on the strategic concept of its development and directed at increase of efficiency of its activity, which is expressed in the growth of cost. The task of making a decision to restructure a shipbuilding enterprise and selection of a specific restructuring project refers to optimisation tasks of prospective planning. Enterprise resources that are allocated for restructuring serve as constraints of the mathematical model. Main criteria of optimisation are maximisation of pure discounted income or minimisation of expenditures on restructuring measures. The formed optimisation model is designed for assessment of volumes of attraction of own and borrowed funds for restructuring. Imitation model ensures development of cash flows. The task solution is achieved on the basis of the complex of interrelated optimisation and imitation models and procedures on formation, selection and co-ordination of managerial decisions.

  20. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-04-01

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

  1. MACROTHEORETICAL FOUNDATIONS OF FISCAL CONSOLIDATION

    Directory of Open Access Journals (Sweden)

    I. Liutyi

    2016-06-01

    Full Text Available The article analyses the unexplored category of "fiscal consolidation". The study shows a different interpretation of the content of fiscal consolidation. It was emphasized that in today's fiscal policy in the EU aims mainly at implementing fiscal consolidation programs that provide sustainable public finances by implementing measures to limit the fiscal imbalances (especially deficit of governance and public debt. The paper analyses the fiscal consolidation program aimed at stabilizing of public finances and improve their sustainability. The research proved that fiscal rules and norms contribute to the process of fiscal consolidation.

  2. Restructuring of Insolvent Corporations in Canada

    African Journals Online (AJOL)

    For a South African audience, it is important to understand ... valuation, sufficient, or, if disposed of at a fairly conducted sale under legal process would not be ... legal skills to assist them in restructuring their financial affairs and avoiding.

  3. 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

  4. 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

  5. Department of the Air Force Supporting Data for Fiscal Year 1983, Budget Estimates Submitted to Congress February 1982. Descriptive Summaries. Research, Development, Test and Evaluation.

    Science.gov (United States)

    1982-02-01

    evaluacions . \\ Planning for scheduled outyear testing will be accomplished. The Electronic System Test Set project continued in this year with...Aircraft forces. (ü) PROGRAM ACCOMPLISHMENTS AND FUTURE PROGRAMS: *• FY 1981 and Prior Accompllahmerta: Hardware development programa fcr...BY; The laboratory simulation programa are managed by the Aeronautical Systems Division, Wright- "’attcrson AFB, OH, The major contractors are

  6. Department of the Air Force Justification of Estimates for Fiscal Year 1983 Submitted to Congress February 1982. Aircraft Procurement, Missile Procurement, Other Procurement

    Science.gov (United States)

    1982-02-01

    manuals , and other technical data identified with the specific aircraft being procured. Requirements in these categories are established to provide for...improvements to assure a standard -- ’nfiguration with the produccion line aircraft. A/T-37-(FY-83- $7;8 million;-FY 84-$4.6million). The FT 1983 program...41420B MODELS OF AIRCRAFT AFFECTED: E-3A DESCRIPTION/JUSTIFICATION: FORCED AIR MONITER AND ALAFM SYSTEM .FAMAS) THE CURRENT MANUAL CARRY 0 ro TEST

  7. Fiscal Transparency and Economic Outcomes

    OpenAIRE

    International Monetary Fund

    2005-01-01

    This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of the Reports on the Observance of Standards and Codes (ROSCs). The indices covers four clusters of fiscal transparency practices: data assurances, medium-term budgeting, budget execution reporting, and fiscal risk disclosures. More transparent countries are shown to have better credit...

  8. An unexpected restructuring of combustion soot aggregates by subnanometer coatings of polycyclic aromatic hydrocarbons

    Science.gov (United States)

    Chen, Chao; Fan, Xiaolong; Shaltout, Tasneem; Qiu, Chong; Ma, Yan; Goldman, Andrew; Khalizov, Alexei F.

    2016-10-01

    We investigated the effect of thin polycyclic aromatic hydrocarbon (PAH) coatings on the structure of soot aggregates. Soot aerosol from an inverted diffusion burner was size classified, thermally denuded, coated with six different PAHs, and then characterized using scanning electron microscopy, light scattering, and mass-mobility measurements. Contrary to our expectation, significant restructuring was observed in the presence of subnanometer layers of pyrene, fluoranthene, and phenanthrene. These PAHs remained in subcooled liquid state in thin films, whereby the liquid layer acted as a lubricant, reducing the force required to initiate the restructuring. Thin layers of PAH of higher melting temperatures (perylene, anthracene, and triphenylene) presumably remained solid because these chemicals induced lesser structural changes. Our results suggest that some of the intrinsic PAH generated during incomplete combustion may induce significant restructuring of soot aggregates, even when present in small quantities, altering the properties and atmospheric impacts of combustion aerosols.

  9. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

    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......, 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...

  10. 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.

  11. CNPC Launching Major Restructuring for Higher Efficiency

    Institute of Scientific and Technical Information of China (English)

    1997-01-01

    @@ China National Petroleum Corporation (CNPC) launched a major restructuring of the onshore oil industry in late November 1996 to accelerate the transition to a market economy. The onshore oil industry, created under a centrally planned system, has been for decades under one management operating within one budget. In accordance with market economy rules and international conventions,this restructuring is aimed at separating oil exploration and development from technical services and logistics, hospitals and schools and all other non-oil businesses, thus making the oil industry more efficient and flexible.

  12. Migration with fiscal externalities.

    Science.gov (United States)

    Hercowitz, Z; Pines, D

    1991-11-01

    "This paper analyses the distribution of a country's population among regions when migration involves fiscal externalities. The main question addressed is whether a decentralized decision making [by] regional governments can produce an optimal population distribution...or a centralized intervention is indispensable, as argued before in the literature.... It turns out that, while with costless mobility the fiscal externality is fully internalized by voluntary interregional transfers, with costly mobility, centrally coordinated transfers still remain indispensable for achieving the socially optimal allocation."

  13. 24 CFR 401.401 - Consolidated Restructuring Plans.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.401 Consolidated Restructuring Plans. A PAE may request... contribute to more efficient use of the PAE's resources. Notwithstanding the more efficient use of a...

  14. 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...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  15. The first step in restructuring the US electric industry

    Energy Technology Data Exchange (ETDEWEB)

    Barnett, A.H. [American University of Sharjah (United Arab Emirates); Reutter, K.A. [Nathan Associates, Auburn (United States); Thompson, H. [Auburn University (United States). Comer Hall

    2005-03-01

    The electric industry lobbied for its first step in restructuring, from local franchises to regulated state monopolies during the early 1900s. The present paper examines this restructuring with an empirical model that includes the introduction of natural gas and steam turbine generators. The restructuring resulted in fewer firms, higher costs, and higher prices, consistent with increased monopoly power and captured regulators. (author)

  16. Health in restructuring: innovative approaches and policy recommendations

    NARCIS (Netherlands)

    Kieselbach, T.; Armgarth, E.; Bagnara, S.; Elo, A.L.; Jefferys, S.; Joling, C.; Kuhn, K.; Nielsen, K.; Popma, J.; Rogovsky, N.; Sahler, B.; Thomson, G.; Triomphe, C.E.; Widerszal-Bazyl, M.

    2009-01-01

    The health dimension of enterprise restructuring is a widely neglected area of research, intervention and public concern. Restructuring is taking place in every competing organisation and is therefore affecting all European societies. With restructuring is meant an organizational change that is much

  17. Restructuring the Schools. ERIC Digest Series Number EA 37.

    Science.gov (United States)

    Klauke, Amy

    This ERIC digest focuses on school restructuring as the central issue in the school reform movement by answering five questions: (1) What is "restructuring?" (2) What characteristics of the current educational system are the objects of reform? (3) How can restructuring attend to new skills students will need? (4) How can individual schools…

  18. On the functional vs. lexical nature of restructuring heads: evidence for a fine-grained classification of restructuring modals

    Directory of Open Access Journals (Sweden)

    Irene Balza

    2012-05-01

    Full Text Available This paper examines in detail the thematic and syntactic properties of a set of (non-restructuring structures in Germanic, Romance and Basque. Based on the comparison of these structures, I propose a fine-grained classification of (non-restructuring constructions that include Functional Restructuring, Semi-Lexical Restructuring, Lexical Restructuring and Non-Restructuring constructions. The four types involve complements of different underlying structures (VPs, vPs or even as large as NegP/TPs. The results of the analysis argue against Cinque’s (2005 hypothesis that all restructuring verbs are exclusively functional, and contradicts Wurmbrand’s (1999 claim that, within the mixed class of restructuring verbs, modals must be raising verbs.

  19. Restructuring the energy industry: A financial perspective

    Energy Technology Data Exchange (ETDEWEB)

    Abrams, W.A.

    1995-12-31

    This paper present eight tables summarizing financial aspects of energy industry restructuring. Historical, current, and future business characteristics of energy industries are outlined. Projections of industry characteristics are listed for the next five years and for the 21st century. Future independent power procedures related to financial aspects are also outlined. 8 tabs.

  20. Urban restructuring and deregulations in Latin America

    NARCIS (Netherlands)

    Carmona, M.

    1992-01-01

    With this work we continue the debate on the trends of urban restructuring in Latin America. In fact due to the large economic crisis of the 80-ies, the continent has decreased is living standards to that of 12 years ago. The productive potential has increased in 1,3% in circumstances that in the pr

  1. Dynamic Restructuring Of Problems In Artificial Intelligence

    Science.gov (United States)

    Schwuttke, Ursula M.

    1992-01-01

    "Dynamic tradeoff evaluation" (DTE) denotes proposed method and procedure for restructuring problem-solving strategies in artificial intelligence to satisfy need for timely responses to changing conditions. Detects situations in which optimal problem-solving strategies cannot be pursued because of real-time constraints, and effects tradeoffs among nonoptimal strategies in such way to minimize adverse effects upon performance of system.

  2. Education and Political Restructure in Nigeria

    Science.gov (United States)

    Ayeni, Matthew Adedeji; Adeleye, Joseph Olusola

    2013-01-01

    To say that education is a potent factor in any political restructuring is an indisputable fact. For a meaningful political development to take place in any nation, especially like Nigeria. The place of education is never in doubt to influence positively those in the position of authority to ascertain what are needed to put in place for effective…

  3. 34 CFR 200.43 - Restructuring.

    Science.gov (United States)

    2010-07-01

    ... principal) who are relevant to the school's failure to make AYP. (iii) Enter into a contract with an entity... Programs Operated by Local Educational Agencies Lea and School Improvement § 200.43 Restructuring. (a) Definition. “Restructuring” means a major reorganization of a school's governance arrangement by an LEA...

  4. Restructuring Schools by Applying Deming's Management Theories.

    Science.gov (United States)

    Melvin, Charles A., III

    1991-01-01

    Four school districts adopted a school restructuring project using Deming's business management method. Deming offered alternative views of organizations based on psychology, systems, perceptual framework, and causes of variance. He listed 14 points for quality improvement. Evaluation indicated that key staff members willingly engaged in…

  5. Restructuring Raises Revenue of Liaohe Oil Field

    Institute of Scientific and Technical Information of China (English)

    Xiao Qiuju

    2002-01-01

    @@ Liaohe Petroleum Exploration Bureau, as a Stateowned oil giant company in Northeast China's Liaoning Province, has made significant progress in the nationwide drive o restructure State-owned enterprises. Once plagued by excessive laborers and backward production equipment, the bureau has adopted a series of effective measures on human resource management, market expansion and technology renovation.

  6. Restructuring local distribution services: Possibilities and limitations

    Energy Technology Data Exchange (ETDEWEB)

    Duann, D.J.

    1994-08-01

    The restructuring of local distribution services is now the focus of the natural gas industry. It is the last major step in the ``reconstitution`` of the natural gas industry and a critical clement in realizing the full benefits of regulatory and market reforms that already have taken place in the wellhead and interstate markets. It could also be the most important regulatory initiative for most end-use customers because they are affected directly by the costs and reliability of distribution services. Several factors contribute to the current emphasis on distribution service restructuring. They include the unbundling and restructuring of upstream markets, a realization of the limitations of supply-side options (such as gas procurement oversight), and the increased diversity and volatility of gas demand facing local distribution companies. Local distribution service is not one but a series of activities that start with commodity gas procurement and extend to transportation, load balancing, storage, and metering and billing of services provided. There are also considerable differences in the economies of scale and scope associated with these various activities. Thus, a mixture of supply arrangements (such as a competitive market or a monopoly) is required for the most efficient delivery of local distribution services. A distinction must be made between the supply of commodity gas and the provision of a bundled distribution service. This distinction and identification of the best supply arrangements for various distribution service components are the most critical factors in developing appropriate restructuring policies. For most state public utility commissions the criteria for service restructuring should include pursuing the economies of scale and scope in gas distribution, differentiating and matching gas service reliability and quality with customer requirements, and controlling costs associated with the search, negotiation, and contracting of gas services.

  7. Fiscal adjustment in Brazil

    Directory of Open Access Journals (Sweden)

    Fabiana Rocha

    2003-03-01

    Full Text Available Two questions are addressed in this paper. The first one is the determination of periods of fiscal consolidation and fiscal stimulus. The second one is the importance of the composition of fiscal adjustments for their success, defined as a declining debt to GDP ratio. We, characterize 1994 and 1999 as points of fiscal consolidation. The 1994 consolidation can not be considered successful since after that period the debt to GDP ratio has grown continuously. The adjustment can be characterized as a type 2 adjustment (Alesina and Perotti (1997 in the sense that cuts were made mainly in public investment, while government wages and transfers remained almost unchanged. This type of adjustment usually has a low likelihood of being a success.Duas questões são tratadas neste artigo. A primeira é a determinação dos períodos de consolidação fiscal e estímulo fiscal. A segunda questão é a importância da composição dos ajustamentos fiscais para o seu sucesso, definido como um declínio na razo dívida/PIB. Nós, caracterizamos 1994 e 1999 como pontos de consolidação fiscal. A consolidação de 1994 não pode ser considerada um sucesso pois nos anos seguintes a razão dívida/PIB cresceu continuamente. O ajustamento pode ser considerado como um ajustamento do tipo 2 (Alesina and Perotti, 1997 no sentido de que foram feitos cortes principalmente no investimento público, enquanto os salários e transferências permaneceram praticamente inalterados. Este tipo de ajustamento geralmente tem uma baixa probabilidade de sucesso.

  8. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Fiscal Service Reinsuring Companies Acceptable On Federal Bonds: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION: Notice. SUMMARY: This...

  9. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Western Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION: Notice. SUMMARY: This is...

  10. The ecological value of metallurgical enterprise after privatization and restructuring

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2012-01-01

    Full Text Available The aim of the article was the presentation of the ecological eff ects achieved in the metallurgical company in Poland after privatization and overall, thorough restructuring. For the need to conduct privatization of the state-owned enterprises and their restricting resulted from the transformation of the national economy. The market system forced the introduction of the changes in the functioning of all the enterprises, among them also the metallurgical enterprises. On the basis of the metallurgical company Ferrum SA (joint-stock company, the producer of the pipes, the road of the company towards the competitiveness is presented. The bases for the comparisons were various ecological aspects. Data from the environment reports of the metallurgical company Ferrum SA were used in order to conduct the analysis.

  11. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

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

    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...

  12. Total Force Restructuring Under Sequestration and Austere Budget Reductions

    Science.gov (United States)

    2013-03-01

    John D. Winkler and Barbara A. Bicksler (San Ramon, CA: Falcon Books, 2008) 178. 45 Ibid., 180. 30 46 Ibid., 182-184. 47 David A. Smith and...Reserves (Santa Monica, CA: RAND National Defense Research Institute, 2008), 32-35. 49 Smith and Pullen, “Creating an Operational Reserve From the...Monica, CA: RAND National Defense Research Institute, 2012), 1-2. 60 Ibid., 104. 61 Michael A. Vane and John A Bonin, “’An Army at the Crossroads’-A

  13. Eurozone’s Future: Convergence, Restructuring or “Muddling Through”?

    Directory of Open Access Journals (Sweden)

    Antonin Rusek

    2014-12-01

    Full Text Available The mixture of the recent EU policies – mainly the “fiscal compact” and the OMT approach by the ECB – restored the nominal stability for the Eurozone and therefore preserved the common currency. However, the same steps resulted in a widening gap between the Northern tier and the Mediterranean countries – the real divergence. To address this issue – which is potentially a mortal threat to the Eurozone in its present configuration – the three policy options are available: A restoration of a real convergence, the Eurozone‟s restructuring or a “muddling through”. The first two require radical policy steps which in the present political and economic climate are very unlikely. That leaves “muddling through” as the likeliest future approach. However, its inherent ad hoc nature breeds uncertainty, which, combined with a complacency stemming from the recent “successes” increases the possibility of a destructive future dynamics.

  14. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ The current round of China's economic development is expected to clear up in 2010,the final year of the country's 11th Five-Year Plan(2006-10)that will pave the way for the next wave of economic growth.This year's fiscal policies should follow several guidelines to lay a solid foundation for the stable and sustainable growth of the economy,writes Jia Kang,Director of the Research Institute for Fiscal Science under the Ministry of Finance,in a recent Guangming Daily article.Edited excerpts follow:

  15. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The current round of China’s economic development is expected to clear up in 2010, the final year of the country’s 11th Five-Year Plan (2006-10) that will pave the way for the next wave of economic growth. This year’s fiscal policies should follow several guidelines to lay a solid foundation for the stable and sustainable growth of the economy, writes Jia Kang, Director of the Research Institute for Fiscal Science under the Ministry of Finance, in a recent Guangming Daily article. Edited excerpts follow

  16. 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...

  17. 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

  18. Industrial Restructuring and the Selection of Pillar Industries in Qinghai Province, China

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Based on the data from the Qinghai Statistical Yearbook 2009, the evolution course of industrial structure and the developmental status of pillar industries is analyzed. The pillar industries in Qinghai Province are analyzed and revaluated from four aspects, which cover demand and income elasticity, location quotient, contribution rate and interrelationship between industries. Through analyzing the problems and causes of the industrial structure of Qinghai Province, we know that the output structure of the three main industries has seriously departed from the employment structure; the pillar industries mainly concentrated on the fields of resource exploitation and primary processing; the interrelationship between the industries is low; and the development between the light and heavy industries are imbalanced. With the globalization and the further implementation of national preferential policies on western development, Qinghai Province follows the following principles in the restructuring of industrial structure in order to carry out the scientific thought of development and the "Ecological province" strategy. Firstly, the restructuring of industrial structure should be guided by market and scientific and technological progress. Secondly, it should fully display the regional advantages. Thirdly, it should attach importance to the developmental status and prospect of relevant accessory industries. Fourthly, the restructuring should be helpful to the labor transfer and reemployment of rural surplus labor forces. Suggestions on the selection of pillar industries and optimization of industrial structure are put forward. Qinghai Province should accelerate the restructuring of industrial structure, strengthen the support on pillar industries and lay stress on the introduction of the capitals, technologies and talents.

  19. GWDC to Enhance Competitiveness Through Restructuring

    Institute of Scientific and Technical Information of China (English)

    Yang Ming

    2010-01-01

    @@ In the past 20 years,the world's major oil companies have embarked on merger and restructuring successively and therefore beefed up their overall strength.China National Petroleum Corporation(CNPC)as well regrouped its business including engineering services based on the idea of intensive,professional and integrative coordinated development.In 2008,Greatwall Drilling Company(GWDC)was regrouped with Liaohe,and in2009 CNPC Logging was integrated into GWDC.

  20. Reorganizing and restructuring the human resources function

    OpenAIRE

    Alexandrina Mirela, Stan

    2010-01-01

    To determine what kind of skills (internal or external) of human resources are adequate organization can use human resources audit. Audit is an action guide that provides step by step consistency of human resources activities within the organization with legal regulations and informal practices. This paper aims to highlight the importance of human resources audit which is an essential activity and is basis for the reorganization and restructuring of human resources function.

  1. FISCAL MANAGEMENT OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Maria Zenovia GRIGORE

    2010-12-01

    Full Text Available This paper is aimed to analyze the taxation influence upon the company’s activity. Fiscal management is integrated into the company management and must therefore be defined in terms of general policy objectives of the company. The efficiency of fiscal policy is an essential element of fiscal management. This can be achieved directly (through the tax law that includes measures of fiscal incitement or indirectly (when the tax system offers a number of tax deductions for expenses, the possibility to cover losses from previous financial periods, the limitation of deductible expenses according to earnings before taxes etc.. The two forms of efficiency of fiscal policy are placed in the calculation of relations between fiscal management, strategic planning, tax risk and accounting. Fiscal policy should aim at the company’s research and to achieve optimal cost of taxation. This paper analyses the methods that the companies dispose of in order to reduce this cost.

  2. Air Force Major Defense Acquisition Program Cost Growth Is Driven by Three Space Programs and the F-35A: Fiscal Year 2013 President’s Budget Selected Acquisition Reports

    Science.gov (United States)

    2014-01-01

    production FSD full-scale development FY fiscal year FYDP Future Years Defense Program GBS Global Broadcast System GLCM Ground Launched Cruise...Surveillance Target Attack Radar System (JSTARS) aircraft • Air-Launched Cruise Missile (ALCM) • Ground-Launched Cruise Missile ( GLCM ) • AGM-65A/B

  3. Joint Forces Command - United Assistance Fiscal Triad

    Science.gov (United States)

    2016-05-17

    OHDACA) funding to AFRICOM. AFRICOM further allocated funding to commands sup- porting OUA, such as USARAF. Th e intended purpose for OHDA- CA...to the JRRB. Th e OCSIC maintains the require- ments database , which should be the single source to answer internal and external requisitions. To...maximize its usefulness, this database needs to be synchronized at least weekly with the J–8’s funding data and status of contracts. 8. Use

  4. 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

  5. 78 FR 14149 - 2012 Fiscal Transparency Report

    Science.gov (United States)

    2013-03-04

    ... the government's fiscal policy-making process.'' For the United States, reviews of the fiscal... Fiscal Transparency Report AGENCY: Department of State. ACTION: Notice. SUMMARY: The Department of State hereby presents the findings from the 2012 Fiscal Transparency review process in its first annual Fiscal...

  6. Fiscal Food Policy

    DEFF Research Database (Denmark)

    G. Nicholls, Stuart; Gwozdz, Wencke; Reisch, Lucia;

    2011-01-01

    When it comes to buying food, price is influential, but is a ‘fat tax’ the answer to curb obesity? Dr Stuart G Nicholls from Lancaster University, Assistant Professor Dr Wencke Gwozdz and Professor, Dr Lucia A Reisch from Copenhagen Business School and Dr Kristin Voigt from Lancaster University l...... look at whether a fiscal policy would work....

  7. 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 met

  8. Employee lay-off under different modes of restructuring.

    OpenAIRE

    Coucke, K; Pennings, E.; Sleuwaegen, Leo

    2005-01-01

    In recent years, there has been a growing concern about the effect of globalisation on employment in most West European countries. More and more firms had to drastically restructure their operations in order to survive the rise in global competition. Restructuring often leads to a collective lay-off of employees. We use a theoretical model to examine how firm and industry characteristics have an impact on different modes of restructuring. (1) Close down part of its activities and relocate abr...

  9. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Prado, Mauricio; Dincecco, Mark

    We exploit differences in casualties sustained in pre-modern wars to estimate the impact of fiscal capacity on economic performance. In the past, states fought different amounts of external conflicts, of various lengths and magnitudes. To raise the revenues to wage wars, states made fiscal...... innovations, which persisted and helped to shape current fiscal institutions. Economic historians claim that greater fiscal capacity was the key long-run institutional change brought about by historical conflicts. Using casualties sustained in pre-modern wars to instrument for current fiscal institutions, we...... estimate substantial impacts of fiscal capacity on GDP per worker. The results are robust to a broad range of specifications, controls, and sub-samples....

  10. 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......This paper provides an overview of experiences with fiscal and structural reforms in Denmark and Sweden, focusing on areas of particular relevance to members of the euro area struggling with large budget imbalances. First, given the current priority to austerity plans in the euro area, we review...... the record of national fiscal rules, fiscal councils and gradual improvement of public finances, as implemented by Sweden for more than a decade. Third, given the challenges raised by ageing populations and budget pressures in several euro area countries, we assess the experiences with occupational pension...

  11. Fiscal Policy Regimes and Household Consumption

    OpenAIRE

    Jönsson, Kristian

    2004-01-01

    In this paper, we study the effects of fiscal policy during different fiscal policy regimes. More specifically, we investigate how different factors, such as size, duration and composition of fiscal changes, can alter the effects of fiscal policy on private consumption. Using an unbalanced panel of 19 OECD countries during the period 1960-2000, we find that transfer changes are believed to be permanent during fiscal contractions. Hence, it is more likely that an expansionary fiscal contractio...

  12. District Fiscal Policy and Student Achievement

    Directory of Open Access Journals (Sweden)

    Gary G. Huang

    2002-09-01

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

  13. Restructuring and Business Reengineering in Integrative Processes

    Directory of Open Access Journals (Sweden)

    Drago Dubrovski

    2005-03-01

    Full Text Available Globalisation has intensified competition to such an extent that the corporations, merely with one’s own resources, cannot achieve acceptable success any longer. Objectives, which had been set-up prior to establishing the alliance in order to justify the investment, frequently will not be possible to achieve if during the integrative period revolutionary methods of change are not applied, to which one can classify restructuring and reengineering. Therefore, it is essential to be successful, not only in rules and principles of strategic alliances but in the methods of radical changes.

  14. Optimization Specifications for CUDA Code Restructuring Tool

    KAUST Repository

    Khan, Ayaz

    2017-03-13

    In this work we have developed a restructuring software tool (RT-CUDA) following the proposed optimization specifications to bridge the gap between high-level languages and the machine dependent CUDA environment. RT-CUDA takes a C program and convert it into an optimized CUDA kernel with user directives in a configuration file for guiding the compiler. RTCUDA also allows transparent invocation of the most optimized external math libraries like cuSparse and cuBLAS enabling efficient design of linear algebra solvers. We expect RT-CUDA to be needed by many KSA industries dealing with science and engineering simulation on massively parallel computers like NVIDIA GPUs.

  15. Importance of change appraisal for employee well-being during organizational restructuring: findings from the Finnish paper industry's extensive transition.

    Science.gov (United States)

    Pahkin, Krista; Nielsen, Karina; Väänänen, Ari; Mattila-Holappa, Pauliina; Leppänen, Anneli; Koskinen, Aki

    2014-01-01

    The global recession has forced the Finnish forest industry to carry out major restructuring activities. Employees have faced different kinds of restructuring, mainly aimed at reducing staff and production. Many studies have shown the negative consequences of restructuring on employee well-being by using negative, ill-health indicators. Our aim is to examine the extent to which change appraisal influences both the negative and positive aspects of work-related well-being among employees who continue working in the organization after the restructuring process. We also examine the role of different actors (top management, immediate supervisor, employees themselves) in how the change is appraised. The study investigated blue-collar employees working in the Finnish forest industry during a period of extensive transition (2008-2009). All six participating factories underwent restructuring between baseline and the follow-up survey (n=369). After adjustment for gender, age and baseline well-being, negative change appraisal increased the risk of experiencing more stress and less work enjoyment. Negative change appraisals thus also damaged the positive, motivational aspects of employee well-being. The results showed the importance of offering employees the opportunity to participate in the planning of changes related to their work as regards positive change appraisal.

  16. An inverse model for magnetorheological dampers based on a restructured phenomenological model

    Science.gov (United States)

    Qian, Li-Jun; Liu, Bo; Chen, Peng; Bai, Xian-Xu

    2016-04-01

    Magnetorheological dampers (MRDs), a semi-active actuator based on MR effect, have great potential in vibration/shock control systems. However, it is difficult to establish its inverse model due to its intrinsic strong nonlinear hysteresis behaviors, and sequentially the precise, fast and effective control could not be realized effectively. This paper presents an inverse model for MRDs based on a restructured phenomenological model with incorporation of the "normalization" concept. The proposed inverse model of MRDs is validated by the simulation of the force tracking. The research results indicate that the inverse model could be applied for the damping force control with consideration of the strong nonlinear hysteresis behaviors of the MRDs.

  17. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Dincecco, Mark; Prado, Mauricio

    2012-01-01

    We exploit differences in casualties sustained in pre-modern wars to estimate the impact of fiscal capacity on economic performance. In the past, states fought different amounts of external conflicts, of various lengths and magnitudes. To raise the revenues to wage wars, states made fiscal innova...... estimate substantial impacts of fiscal capacity on GDP per worker. The results are robust to a broad range of specifications, controls, and sub-samples....

  18. Fiscal Policy and Entrepreneurship

    OpenAIRE

    Katsuya Takii

    2004-01-01

    This paper reexamines the effect of expansionary fiscal policy on real GDP in the presence of entrepreneurship, which is defined as firms' activities to predict and adapt to changes in consumers' tastes. As government expenditure cannot reflect changes in consumers' tastes, it weakens the social role of the firms' ability to process local information for predicting the changes. Hence, government expenditure cannot perfectly substitute for private consumption. It is shown that expansionary fis...

  19. A Study of Joint Transformation at United States Joint Forces Command

    Science.gov (United States)

    2007-11-02

    College, 1989), 19. 24Allen Frenzel , COL, USA, Restructuring the Armed Forces to Meet U.S. National Security Interests Through 2015, AWC Strategic Research...1984. Frenzel , Allen, COL, USA. Restructuring the Armed Forces to Meet U.S. National Security Interests Through 2015, AWC Strategic Research Paper

  20. Deregulation-restructuring: Evidence for individual industries

    Energy Technology Data Exchange (ETDEWEB)

    Costello, K.W.; Graniere, R.J.

    1997-05-01

    Several studies have measured the effects of regulation on a particular industry. These studies range widely in sophistication, from simple observation (comparison) of pre-transformation and post-transformation actual industry performance to econometric analysis that attempt to separate the effects of deregulation from other factors in explaining changes in an industry`s performance. The major problem with observation studies is that they are unable to measure the effect of one particular event, such as deregulation, on an industry`s performance. For example, at the same time that the United Kingdom privatized its electric power industry, it also radically restructured the industry to encourage competition and instituted a price-cap mechanism to regulate the prices of transmission, distribution, and bundled retail services. Subsequent to these changes in 1991, real prices for most UK electricity customers have fallen. It is not certain however, which of these factors was most important or even contributed to the decline in price. In any event, one must be cautious in interpreting the results of studies that attempt to measure the effect of deregulation per se for a specific industry. This report highlights major outcomes for five industries undergoing deregulation or major regulatory and restructuring reforms. These include the natural gas, transportation, UK electric power, financial, and telecommunications industries. Particular attention was given to the historical development of events in the telecommunications industry.

  1. Reallocation Fiscal Policy: Implications for Enhancing Human Capital and Infrastructure Development on Economic Growth and Welfare Society

    Directory of Open Access Journals (Sweden)

    Hayat Abdullah

    2014-06-01

    Full Text Available The growth of the nation's economy continues to experience a variety of developments. Various economic challenges still facing the nation. At the Asean Free Trade Area (AFTA in 2015 soon arrives, the challenge is coming from a variety of factors, both internal factors (domestic and external (foreign. Restructuring as the evaluation and development of various infrastructure and economic infrastructure. Determination of the state budget and the budget allocation to be of key importance in the economic growth of the nation. The main problem is that correlation is not balanced in fiscal management. Likewise, expenses and income is not directly proportional to the economic growth and social welfare. The purpose of this study was (1 to describe and analyze the implementation of fiscal reallocation as a preference for the government in the way of reformulating policy and fiscal reallocation for sustainable economic development; (2 to determine and analyze the effect of an increase in human capital to economic growth; and (3 describe and analyze the relationship between infrastructure development and economic growth of the welfare of society. Therefore, to improve the welfare of the people of obstruction takes a comprehensive synergy between human capital and the development of adequate infrastructure, of course, this must be supported by the existence of a fiscal restructuring and reallocation policy making substantive and accommodating. So, that the implementation of AFTA in 2015, Indonesia is ready to be a trend setting in the economic growth, community welfare, human resource development and integrative development.

  2. Institutional Theory in College Restructuring: Myth or Reality?

    Science.gov (United States)

    Bealing, William, Jr.; Riordan, Diane; Riordan, Michael

    2011-01-01

    In response to external pressure for change, the subject university engaged in major restructuring activities during the mid to late 1990's. As predicted by organizational theory, faculty reacted to the restructuring in order to define the conditions and methods of their work and to legitimate their professional autonomy. Although this university…

  3. Restructuring Revisited: Changing Academic Structures in UK Universities

    Science.gov (United States)

    Hogan, John

    2012-01-01

    In a rapidly changing external environment, for many universities, restructuring of the academic organisation is the most important leadership challenge. In this article, the author provides an analysis of academic restructuring in UK universities. Using the "Commonwealth Universities Yearbook", he looked at the changes in academic…

  4. Implications and effectiveness of information management while restructuring an organisation

    OpenAIRE

    2008-01-01

    This research paper undertakes to outline factors of Information Management that organisations should consider when attempting a restructuring process. Conversely, valuable information and knowledge are often mislaid, overlooked or discarded to the eventual detriment of an organisation during the processes of downsizing, rightsizing, restructuring, reorganisation, reengineering, transformation or change. In the global economy organisations are always striving to keep ahead of competition and ...

  5. 78 FR 12254 - Interest in Restructure of Rotorcraft Airworthiness Standards

    Science.gov (United States)

    2013-02-22

    ... above at the following Web site link: http://www.faa.gov/aircraft/air_cert/design_approvals/rotorcraft... TRANSPORTATION Federal Aviation Administration 14 CFR Parts 27 and 29 Interest in Restructure of Rotorcraft... restructuring the rotorcraft airworthiness standards of normal category rotorcraft and transport...

  6. Restructuring Revisited: Changing Academic Structures in UK Universities

    Science.gov (United States)

    Hogan, John

    2012-01-01

    In a rapidly changing external environment, for many universities, restructuring of the academic organisation is the most important leadership challenge. In this article, the author provides an analysis of academic restructuring in UK universities. Using the "Commonwealth Universities Yearbook", he looked at the changes in academic structures…

  7. 75 FR 49435 - Transportation Conformity Rule Restructuring Amendments

    Science.gov (United States)

    2010-08-13

    ... AGENCY 40 CFR Part 93 RIN 2060-AP57 Transportation Conformity Rule Restructuring Amendments AGENCY... restructure several sections of the transportation conformity rule so that they would apply to any new or... in implementing the transportation conformity regulation. EPA has consulted with DOT, and they...

  8. Humanism and Creativity in Restructured Adult Education in Sweden

    Science.gov (United States)

    Beach, Dennis

    2006-01-01

    Education restructuring is often based on the claim that markets have been shown to efficiently distribute goods to individuals who need and desire them, and that services should therefore be altered so that "the market" can also become the ultimate arbiter of what is included in them as well. However, restructuring has also been said to…

  9. Transparent restructuring of pointer-linked data structures

    NARCIS (Netherlands)

    Spek, Harmen Laurens Anne van der

    2010-01-01

    In contemporary computer systems, data layout has great influence on performance. Traditionally, automatic restructuring in type-unsafe languages has been hard, especially in the presence of pointers. In this thesis, the foundations are laid for successful restructuring of pointer linked data struct

  10. 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.

  11. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

    , this article maps out four episodes of sovereign fiscalism, namely, debt-taking in the Italian city-states, the making of the absolutist tax/fiscal state, the eighteenth/nineteenth century elaboration of the economic citizen, and the postwar era of managed capitalism. Finally, it applies this framework...

  12. Award Restructuring and the Implications for TAFE with Reference to the Restructuring Being Undertaken within the Textiles and Metals Industry.

    Science.gov (United States)

    Chataway, Graham

    A study investigated the human and physical resources implications of award restructuring in the textiles and metals industries for the Technical and Further Education (TAFE) system in Australia. (Award restructuring is based on union/employer cooperation in a process of negotiation and compromise between employers committed to increased…

  13. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 332.12 Section 332.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....12 Fiscal agents. (a) Federal Reserve Banks and Branches referred to below, as fiscal agents of...

  14. 7 CFR 953.122 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 953.122 Section 953.122 Agriculture... STATES Rules and Regulations Change in Date for Completing Nominations, Term of Office, and Fiscal Period § 953.122 Fiscal period. The fiscal period, pursuant to § 953.9, which began on April 1, 1976, shall...

  15. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

    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...

  16. 7 CFR 923.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 923.7 Section 923.7 Agriculture... COUNTIES IN WASHINGTON Order Regulating Handling Definitions § 923.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31 of each year or such...

  17. 31 CFR 339.6 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 339.6 Section 339.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... H § 339.6 Fiscal agents. Federal Reserve Banks and Branches, as fiscal agents of the United...

  18. 7 CFR 955.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 955.113 Section 955.113 Agriculture... and Regulations § 955.113 Fiscal period. Pursuant to § 955.13, fiscal period shall mean the period beginning January 1 and ending December 31 of each year, except that the fiscal period that began...

  19. 7 CFR 922.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 922.7 Section 922.7 Agriculture... IN WASHINGTON Order Regulating Handling Definitions § 922.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31 of each year or such...

  20. 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....13 Fiscal agents. (a) Federal Reserve Banks and Branches, referred to below, as fiscal agents of...

  1. 7 CFR 924.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 924.7 Section 924.7 Agriculture... COUNTIES IN WASHINGTON AND IN UMATILLA COUNTY, OREGON Order Regulating Handling Definitions § 924.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31...

  2. 7 CFR 948.103 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 948.103 Section 948.103 Agriculture... Rules and Regulations General § 948.103 Fiscal period. Pursuant to § 948.10, the fiscal periods for each... following year, both dates inclusive. The 1986-87 fiscal period which began July 1, 1986, will be...

  3. 7 CFR 916.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 916.7 Section 916.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 916.7 Fiscal period. Fiscal period is synonymous with fiscal year and...

  4. 7 CFR 1160.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Fiscal period. 1160.113 Section 1160.113 Agriculture... Definitions § 1160.113 Fiscal period. Fiscal period means the initial period of up to 30 months that this subpart is effective. Thereafter, the fiscal period shall be such annual period as the Board may...

  5. 7 CFR 929.6 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 929.6 Section 929.6 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Order Regulating Handling Definitions § 929.6 Fiscal period. Fiscal period is synonymous with fiscal year and crop year and means the 12-month period...

  6. 7 CFR 929.106 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 929.106 Section 929.106 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Rules and Regulations § 929.106 Fiscal period. The fiscal period... include the period of August 1, through August 31, 1968. Thereafter, the fiscal period will begin...

  7. 7 CFR 925.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 925.12 Section 925.12 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Definitions § 925.12 Fiscal period. Fiscal period is synonymous with fiscal year...

  8. 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....12 Fiscal agents. (a) Federal Reserve Banks and Branches referred to below, as fiscal agents of...

  9. 7 CFR 917.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 917.9 Section 917.9 Agriculture... CALIFORNIA Order Regulating Handling Definitions § 917.9 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on the last day of February of each year, or such...

  10. 7 CFR 920.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 920.7 Section 920.7 Agriculture... Definitions § 920.7 Fiscal period. Fiscal period is synonymous with fiscal year and means a 12-month period... period as the committee, with the approval of the Secretary, may prescribe. ...

  11. 7 CFR 930.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 930.7 Section 930.7 Agriculture... Definitions § 930.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period beginning on July 1 of any year and ending on June 30 of the following year, or such other period as the...

  12. Restructuring surface tessellation with irregular boundary conditions

    Directory of Open Access Journals (Sweden)

    Tsung-Hsien Wang

    2014-12-01

    Full Text Available In this paper, the surface tessellation problem is explored, in particular, the task of meshing a surface with the added consideration of incorporating constructible building components. When a surface is tessellated into discrete counterparts, certain unexpected conditions usually occur at the boundary of the surface, in particular, when the surface is being trimmed. For example, irregularly shaped panels form at the trimmed edges. To reduce the number of irregular panels that may form during the tessellation process, this paper presents an algorithmic approach to restructuring the surface tessellation by investigating irregular boundary conditions. The objective of this approach is to provide an alternative way for freeform surface manifestation from a well-structured discrete model of the given surface.

  13. Wholesale power marketing in restructured electricity markets

    Energy Technology Data Exchange (ETDEWEB)

    Sioshansi, F.P. [Convector Consulting Inc., Menlo Park, CA (United States); Altman, A. [Electric Power Research Institute, Palo Alto, CA (United States)

    1998-12-01

    Prior to 1992, very few people had heard the term power marketing. Today, power marketing is well-recognized, however, few people know what is behind the industry's exponential growth. This communication, which is based on a major study recently completed for the Electric Power Research Institute (EPRI), explains what power marketing is, who the power marketers are, what they do, and what's behind the industry's explosive growth in the past few years. It also explains what types of products and services power marketers offer, and what are the fundamental drivers of this demand. Understanding the last item is particularly significant, namely the growth of power marketing in the context of the rapid restructuring of the wholesale - soon to be followed by the retail - electricity markets in the US. (author)

  14. Restructuring of colloidal aggregates in shear flows and limitations of the free-draining approximation.

    Science.gov (United States)

    Becker, Volker; Schlauch, Eva; Behr, Marek; Briesen, Heiko

    2009-11-15

    We investigated the restructuring behavior of colloidal aggregates by means of the discrete element method. We used a recently proposed model [V. Becker, H. Briesen, Physical Review E 78 (6) (2008) 061404] for tangential inter-particle forces, capable of supporting bending moments. We extended this model by the capability of supporting torsional moments. The time evolution of the aggregates' radius of gyration was tracked and a power law relation between the number of primary particles and the final radius of gyration was found. For the hydrodynamic drag forces the free-draining approximation is employed. We investigated the quality of the free-draining approximation by fully resolved finite element simulations for small aggregates. We found that the free-draining approximation overestimates the drag forces and we identified the usage of effective shear rates as a possible ansatz for reduced modeling of hydrodynamic forces.

  15. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

    Full Text Available The paper presents concepts and instruments of environmental fiscal reforms (EFR and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of implementing EFR measures in India are also discussed, including inadequate analysis, policy framework and institutional capacity, as well as conflict with poverty reduction and building political support.

  16. Portugal; Fiscal Transparency Evaluation

    OpenAIRE

    International Monetary Fund

    2014-01-01

    EXECUTIVE SUMMARY Portugal’s practices meet most of the principles of the revised Fiscal Transparency Code at good or advanced levels. A number of areas still present practices at a basic level, but in most of these cases this reflects reforms that have recently been launched and have not yet been fully implemented so as to affect current practices. Indeed, if measured against the practices observed prior to the recent financial crisis, there has been remarkable progress. The challenge is t...

  17. Concesiones, su impacto fiscal

    OpenAIRE

    David Duarte Arancibia

    2011-01-01

    Presentación expuesta durante el Cuarto Encuentro Técnico de Capacitación en Materia de Estructuración de Proyectos de Asociación Público Privada, llevado a cabo en Tuxtla Gutiérrez, Chiapas, México, el 16,17 y 18 de febrero de 2011. El sistema de concesiones tiene distintos objetivos, entre los cuales se pueden mencionar: disminuir déficit de infraestructura; eliminar cuellos de botella para el crecimiento económico; mantener disciplina en el gasto fiscal; no incrementar la deuda pública; me...

  18. First-line managers: scope of responsibility in a time of fiscal restraint.

    Science.gov (United States)

    Acorn, S; Crawford, M

    1996-01-01

    Fiscal restraint and government cost control have contributed to the downsizing and restructuring of Canadian health care organizations. As key players in the hospital sector, the role and responsibilities of first-line nurse managers have been significantly affected by these changes. This paper presents data from a survey of 200 first-line nurse managers in British Columbia which investigated the current scope of the first-line manager's role, the number of hierarchical levels within nursing departments, and views on managerial union membership.

  19. Efficacy of flaxseed flour as bind enhancing agent on the quality of extended restructured mutton chops.

    Science.gov (United States)

    Sharma, Heena; Sharma, Brahma Deo; Mendiratta, S K; Talukder, Suman; Ramasamy, Giriprasad

    2014-02-01

    Consumers have become very conscious about their nutrition and well being due to changes in their socio-economic lifestyle and rapid urbanization. Therefore, development of technology for production of low cost and functional meat products is urgently required. One such approach is innovative restructuring technology in which binding of meat pieces still remains the main challenge and extension of product is generally associated with poor binding and texture. Thus, the present study was envisaged as an attempt to solve this problem by the incorporation of flaxseed flour (FF) as bind enhancing agent. The FF was used at three different levels viz., 0.5%, 1%, and 1.5% to replace lean meat in pre-standardized restructured mutton chops formulation. The products were subjected to analysis for physico-chemical, sensory and textural properties. Cooking yield, moisture percentage and fat percentage increased with increase in the level of incorporation of FF, however, protein percent and pH decreased with increase in the level of incorporation. Shear force value of product incorporated with 1.5% FF was significantly higher (pflour showed significantly higher values (pflour, however all other parameters of texture profile analysis showed a decreasing trend. On the basis of sensory scores and physico-chemical properties, the optimum incorporation level of FF was adjudged as 1%. Products incorporated with optimum level of flaxseed flour (1%) were also assessed for water activity and microbiological quality during the storage period of 15 days. It was found that the extended restructured product could be safely stored under refrigeration (4°C±1°C) in low density polyethylene (LDPE) pouches for 15 days without marked deterioration in sensory and microbiological quality. Thus, it was concluded that flaxseed flour can be used as a good bind enhancing agent in extended restructured meat products at an economic cost.

  20. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

    Full Text Available Recent years have brought into discussion once again subjects like tax harmonization and fiscal competition. Every time the European Union tends to take a step forward critics enter the scene and give contrary arguments to European integration. Through this article we have offered our readers a compelling view over the “battle” between tax harmonization and fiscal competition. While tax harmonization has key advantages as less costs regarding public revenues, leads to higher degree of integration and allows the usage of fiscal transfers between regions, fiscal competition is no less and presents key advantages as high reductions in tax rates and opens a large path for new investments, especially FDI. Choosing tax harmonization or fiscal competition depends on a multitude of variables, of circumstances, the decision of choosing one path or the other being ultimately influenced by the view of central and local authorities. Our analysis indicates that if we refer to a group of countries that are a part of a monetary union or that form a federation, tax harmonization seems to be the best path to choose. Moving the analysis to a group of regions that aren’t taking any kind of correlated actions or that have not signed any major treaties regarding monetary or fiscal policies, the optimal solution is fiscal competition.

  1. Clustering-based support for software architecture restructuring

    CERN Document Server

    Streekmann, Niels

    2011-01-01

    The maintenance of long-living software systems is an essential topic in today's software engineering practice and research. Software Architecture Restructuring is an important task to adjust these systems to current requirements and to keep them maintainable. Niels Streekmann introduces an approach to Software Architecture Restructuring that semi-automates this task by introducing graph clustering. The approach provides an iterative process that systematically incorporates human architectural knowledge for the improvement of the restructuring result. Thus, it supports the task of planning the

  2. 78 FR 75334 - Meeting of the National Commission on the Structure of the Air Force

    Science.gov (United States)

    2013-12-11

    ...: Due to difficulties finalizing the meeting agenda for the scheduled meeting of the National Commission... and 35% Reserve Component. This force mix matches the force mix planned for fiscal year 2015. A second... will also be ] taken from the U.S. Air Force's Alternative Program Objective Memorandum for fiscal...

  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. Fiscal illusion and the shadow economy: Two sides of the same coin?

    OpenAIRE

    Buehn, Andreas; DELL'ANNO, Roberto; Schneider, Friedrich

    2013-01-01

    This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989–2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments want to control shadow economic activities. Using a MIMIC model with two latent variables we confirm previous findings on the driving forces of the shadow economy and identify the main determinants an...

  5. Towards Restructuring Library and Information Science Curricula for ...

    African Journals Online (AJOL)

    ... of social media tools, website design and management, networks and ... innovation and creativity were identified as ICT fields that can be integrated into the ... and restructuring the curriculum for library and information science education ...

  6. The effects of union mergers and internal restructuring:

    DEFF Research Database (Denmark)

    Navrbjerg, Steen Erik; Larsen, Trine Pernille

    2016-01-01

    Trade union mergers and restructuring are often seen as strategy for union revitalisation and renewal and have been ongoing in the majority of European trade unions. This paper explores how recent union mergers and internal restructuring has affected unions service provision, union democracy...... and interest representation. This is analysed drawing on longitudinal data from two Danish shop steward surveys conducted in 1998 and 2010, comparing shop stewards in merged and non-merged unions respectively. The main results are that although it could be expected that union mergers and internal restructuring......, where union size and less so the union’s recent merger and restructuring history appears to affect shop stewards’ relations with their unions....

  7. From Wardens Air Force to Boyds Air Force

    Science.gov (United States)

    2016-04-01

    a twentieth century bureaucracy that celebrates centralized control and it can continue to propagate a manner of thinking that wishes away...command and control paradigm and restructure Air Force intelligence squadrons into multi-intelligence discipline (multi-INT) organizations. 4...To truly be prepared for the uncertainty of future battlefields the Air Force must embrace a new model of ISR command & control and the

  8. 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...

  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. Personnel management system during restructuring (the case of retail company)

    OpenAIRE

    Leonova Olesia Igorevna; Leonov Aleksei Vladimirovich

    2014-01-01

    The paper presents results of investigation into the system of the personnel management in restructured company. The following parameters of personnel management system efficiency were studied: staffing level, ratio of personnel management to total staff of the company, company staff turnover, automation of personnel management process, labor satisfaction, and system of relationships of superiors and inferiors. Personnel management system was evaluated before and after restructuring proced...

  11. The Polish experience with bank and enterprise restructuring

    OpenAIRE

    Montes-Negret, Fernando; Luca PAPI

    1997-01-01

    Among transitional economies, Poland was a pioneer in bank and enterprise restructuring, tackling it through innovative pro tempore legislation which linked bank recapitalization to improvements in the bank's operating systems, aiming at increasing efficiency and loan recovery. The approach encouraged banks to play a central role in enterprise restructuring. In this paper, the authors critically and comprehensively analyze the Polish approach, presenting and discussing its pros and cons, desc...

  12. Competencies of engineering staff in steelworks after their restructuring

    Directory of Open Access Journals (Sweden)

    K. SzczepańsKa-Woszczyna

    2016-04-01

    Full Text Available In the article changes in competencies of engineering staff were presented. The key element of the competencies is metallurgical knowledge. After restructuring process the scale of competencies was widened. Particular changes after restructuring were characterized. Competencies were identified from a broad range of literature and then rated by 101 respondents, managers in terms of importance to jobs of engineers The background for the case study was Human Resources data from ArcelorMittal, Poland.

  13. The Restructuring Process of the Singapore Tourism Board

    OpenAIRE

    Wee, Kevin Thian Hock

    2007-01-01

    Corporate Restructuring efforts, especially those involving fundamental change to an organisation are complex processes. Due to the high incidence of unsuccessful restructuring efforts in the 1980s and 1990s, many frameworks of best practices have been developed by academics and practitioners to help management increase their chances of achieving a successful change process. Key practices include maintaining open communication channels between management, HR and staff; involving employees ...

  14. Chicago, Keynes and Fiscal Policy

    Directory of Open Access Journals (Sweden)

    Esteban Pérez Caldentey

    2003-01-01

    Full Text Available En la primera mitad de la década de los años treinta los padres fundadores de la escuela de economía de Chicago y John Maynard Keynes en Inglaterra propusieron la puesta en marcha de trabajos públicos para combatir el desempleo y sobreponerse a la Gran Depresión. Frente a la rigidez de los precios de mercado y la impotencia de la política monetaria, la política fiscal contra cíclica pasó a ser vista como una estrategia viable y capaz de atenuar las fases del ciclo económico. A finales de la década tanto los economistas de Chicago como Keynes renunciaron al uso de este tipo de incentivos fiscales. Los economistas de Chicago centraron su rechazo en el potencial inflacionario de la política fiscal expansiva y enfocaron sus preocupaciones hacia los aspectos monetarios de la política fiscal. Por su parte Keynes mantuvo su apoyo a la política fiscal contra cíclica absteniéndose de recomendar los instrumentos que había propuesto anteriormente para combatir las fluctuaciones económicas. Utilizando el marco teórico que desarrolló en la Teoría General (1936, Keynes distinguió entre el presupuesto corriente y el de capital. El presupuesto corriente debía mostrar un equilibrio o un superávit con el fin de financiar el gasto en capital que actuaría como estabilizador del ciclo económico. Keynes distinguió así entre dos conceptos de política fiscal (la política fiscal compensatoria y la política fiscal basada en la programación de los gastos de capital. El segundo tipo de política fiscal, válido bajo la suposición de escasez del factor capital, suponía el rechazo de los instrumentos de estabilización fiscal de corto plazo (trabajos públicos y el uso de los impuestos para alterar los patrones de consumo. Más allá del punto de saturación del capital, la política fiscal podría cambiar su enfásis hacia el consumo y su rol compensatorio.

  15. Growing pains: twelve lessons from corporate restructuring.

    Science.gov (United States)

    Gill, S L; Johnson, R L

    1988-05-01

    Corporate reorganization is a realignment of resources to enhance competitive strength and can follow one of two lines, vertical or horizontal. Whichever strategy is used, the reason for it remains unchanged: to provide a structural hierarchy through which strategic market niches are acquired and resources are economically deployed throughout the system. Healthcare corporate restructuring, however, is encountering growing pains, some of which were inevitable and others avoidable. When the healthcare organizational landscape is surveyed, 12 lessons can be learned about corporate reorganization: 1. Reorganization should be based on anticipated market and environmental conditions. 2. Form follows function. 3. Interdependence among multiple corporate units must be clearly acknowledged. 4. Reorganization is much more costly and politically charged than it appears at first. Reserved rights must be clearly defined. 6. The purpose and composition of the parent governing board must be distinguished from those of subsidiary boards. 7. Clarification of roles and relationships between the parent and subsidiaries is critical. 8. Unrealistic expectations of success should be confronted through up-front planning, negotiation, and creative problem solving. 9. False assumptions about corporate staffing needs create internal system warfare. 10. Physician support is crucial for success. 11. Hospital-based management skills and understanding may be inadequate for making personnel decisions in subsidiaries other than the hospital. 12. Competitive strategies must be strategically determined and must not be taken gamesmanship.

  16. Surface Restructuring of Hybrid Perovskite Crystals

    KAUST Repository

    Banavoth, Murali

    2016-11-07

    Hybrid perovskite crystals have emerged as an important class of semiconductors because of their remarkable performance in optoelectronics devices. The interface structure and chemistry of these crystals are key determinants of the device\\'s performance. Unfortunately, little is known about the intrinsic properties of the surfaces of perovskite materials because extrinsic effects, such as complex microstructures, processing conditions, and hydration under ambient conditions, are thought to cause resistive losses and high leakage current in solar cells. We reveal the intrinsic structural and optoelectronic properties of both pristinely cleaved and aged surfaces of single crystals. We identify surface restructuring on the aged surfaces (visualized on the atomic-scale by scanning tunneling microscopy) that lead to compositional and optical bandgap changes as well as degradation of carrier dynamics, photocurrent, and solar cell device performance. The insights reported herein clarify the key variables involved in the performance of perovskite-based solar cells and fabrication of high-quality surface single crystals, thus paving the way toward their future exploitation in highly efficient solar cells.

  17. Modular load flow for restructured power systems

    CERN Document Server

    Hariharan, M V; Gupta, Pragati P

    2016-01-01

    In the subject of power systems, authors felt that a re-look is necessary at some conventional methods of analysis. In this book, the authors have subjected the time-honoured load flow to a close scrutiny. Authors have discovered and discussed a new load flow procedure – Modular Load Flow. Modular Load Flow explores use of power – a scalar – as source for electrical circuits which are conventionally analysed by means of phasors – the ac voltages or currents. The method embeds Kirchhoff’s circuit laws as topological property into its scalar equations and results in a unique wonderland where phase angles do not exist! Generators are shown to have their own worlds which can be superimposed to obtain the state of the composite power system. The treatment is useful in restructured power systems where stakeholders and the system operators may desire to know individual generator contributions in line flows and line losses for commercial reasons. Solution in Modular Load Flow consists of explicit expression...

  18. Elaboration and acceptability of restructured hams added with jabuticaba skin

    Directory of Open Access Journals (Sweden)

    Ana Paula de Carvalho ALVES

    Full Text Available Abstract Jabuticaba skin flour (JSF, rich in antioxidants and fibre, was used in order to develop four restructured hams in different combinations with meat: 0% control – without the addition of JSF, with the addition of 0.5% JSF, 1.0% JSF and 1.5% JSF, meeting, therefore, the growing demand for meat products with functional appeal. Physicochemical characterizations and sensory analysis were performed, evaluating the impact of information on possible health benefits and the effect on storage. Restructured hams with JSF had higher contents of phenolic compounds; greater weight loss; a darker shade; texture profile with smaller parameters of stiffness, cohesiveness, adhesiveness, flexibility and chewiness (except the restructured ham with 0.5% JSF. Phenolic compounds, pH values, colour and TBARs did not differ with storage time, but were statistically different among JSF concentrations. Panellists preferred the restructured ham without JSF, however, the analysis of variance for overall aspect did not show a significant difference between the restructured ham “control” and those added with 0.5% and 1.0% JSF, after informing the panellists that they would possibly bring health benefits. It is concluded that it is possible to prepare and store restructured hams with JSF, at concentrations of 0.5% and 1.0% with good acceptance.

  19. 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.

  20. Force Structure: Better Information Needed to Support Air Force A-10 and Other Future Divestment Decisions

    Science.gov (United States)

    2016-08-01

    fiscal constraints and a strategy-based, portfolio -wide review of alternatives. Air Force budget guidance for fiscal year 2015 stated that it...anticipated levels, the Air Force examined its entire portfolio and concluded, among other things, that the benefits of divesting the A-10...the ability of rescue groups to conduct CSAR in volatile environments. Figure 9 provides an example of a CSAR mission and the Sandy roles

  1. RESTRUCTURING OF THE LARGE-SCALE SPRINKLERS

    Directory of Open Access Journals (Sweden)

    Paweł Kozaczyk

    2016-09-01

    Full Text Available One of the best ways for agriculture to become independent from shortages of precipitation is irrigation. In the seventies and eighties of the last century a number of large-scale sprinklers in Wielkopolska was built. At the end of 1970’s in the Poznan province 67 sprinklers with a total area of 6400 ha were installed. The average size of the sprinkler reached 95 ha. In 1989 there were 98 sprinklers, and the area which was armed with them was more than 10 130 ha. The study was conducted on 7 large sprinklers with the area ranging from 230 to 520 hectares in 1986÷1998. After the introduction of the market economy in the early 90’s and ownership changes in agriculture, large-scale sprinklers have gone under a significant or total devastation. Land on the State Farms of the State Agricultural Property Agency has leased or sold and the new owners used the existing sprinklers to a very small extent. This involved a change in crop structure, demand structure and an increase in operating costs. There has also been a threefold increase in electricity prices. Operation of large-scale irrigation encountered all kinds of barriers in practice and limitations of system solutions, supply difficulties, high levels of equipment failure which is not inclined to rational use of available sprinklers. An effect of a vision of the local area was to show the current status of the remaining irrigation infrastructure. The adopted scheme for the restructuring of Polish agriculture was not the best solution, causing massive destruction of assets previously invested in the sprinkler system.

  2. Restructuring of dental implant education in India

    Directory of Open Access Journals (Sweden)

    Abhay P Kolte

    2017-01-01

    Full Text Available Various treatment modalities have been proposed and practiced over the years for comforting the functions of individuals with enhanced life expectancy leading to an aging population. These therapeutic modalities are directed toward providing masticatory apparatus to patients with atrophic edentulous ridges. After evolving over several years, clinicians have now been enabled to use dental implants and provide a functionally viable and esthetically pleasing masticatory apparatus to their patients. However, majority of the dentists lack the detailed knowledge, skills, and experience which are necessary and essential for a successful implant therapy. Various training programs have been conducted across the country with the motive to bridge the gap between the clinician and the therapy. However, the existing training programs and courses lack the detailed theoretical inputs and deliberations, which form the very basis for an implicative understanding of the therapeutic modality and thus do not offer desired outcomes many a times. The success of implant therapy depends not only merely in achieving osseointegration of the implant but also providing the esthetic and functional standards, which are in tune with the patient's expectation. Oral implantology cases can be briefly divided based on their complexity as either straightforward or complex placement and/or restoration of implant. To benefit the society at large, it is high time that training programs be proposed with differential skill upgradation with different avenues. The article proposes a few training avenues for the dental professionals which if taken up in the right perspective will restructure the education in oral implantology in our country. Such training avenues need to be brought under regulatory bodies such as the State Health Universities and Dental Council of India so as to achieve a desired standardization and uniformity.

  3. Restructuring the Schoolbook Provision System in Indonesia

    Directory of Open Access Journals (Sweden)

    Dedi Supriadi

    1999-03-01

    Full Text Available Schoolbooks account for between 65% and 75% of all publishing activity in Indonesia. The amount of money allocated is continually increasing. Priority is given to the primary and junior secondary school levels (6+3 years, which are compulsory. Between 1969 and 1988, the Government of Indonesia (GOI has produced some 550 million primary textbooks and library books. Up to the year 2000, the GOI has decided to allocate the total of US$ 355.2 million to produce 250 million copies of primary and junior secondary school textbooks to reach the ratio of one book for each student. In addition, around Rp 20-50 billion (US$ 10-20 million annually is spent to purchase 8-17 million copies of reading books which are aimed at stimulating the reading interest of primary school children. These books are distributed free to some 168,000 primary and 26,969 junior secondary schools throughout Indonesia. Following the massive efforts to increase book availability at schools, some innovative policies are being taken. Book evaluation standards have been improved to ensure that only high quality books are used at schools. The distribution system has been restructured to guarantee that books reach targeted schools. Consequently, the book monitoring system has had to be strengthened to examine whether or not the books really reach the schools and are used properly by students and teachers in the classrooms. In the last three years, there has also been a growing concern with multicultural issues in schoolbook provision programs. In such a culturally diverse nation as Indonesia, schoolbooks should also be culturally sensitive and be recognize the varied sociocultural backgrounds which affect students' learning.

  4. Implications of Fiscal Responsibility on Economic Growth

    National Research Council Canada - National Science Library

    Anca Florentina Gavriluţă (Vatamanu)

    2017-01-01

    ... preserving fiscal discipline. This study tests the implications of fiscal responsibility on economic growth with the scope to analyze and find out the major issue of responsible public finances...

  5. Searching for Political Fiscal Cycles in Hungary

    Directory of Open Access Journals (Sweden)

    Endrit Lami

    2013-12-01

    Full Text Available Hungary has had a remarkably high public debt throughout the transition, and it has continued to increase during recent years, exceeding 80% of the GDP. Its debt and fiscal deficit were the highest among the Visegrád countries during the transition. One factor triggering the debt increase may be elections-related fiscal policies. By analyzing quarterly data for Hungary, we found clear empirical evidence of fiscal expansion before elections and contractions afterwards. These events are widely known as political fiscal cycles. We observed statistically significant incremental increases in fiscal deficits as elections approach, both in nominal and in GDP ratios, followed by contractions after elections. Thus, it can be concluded that incumbents in Hungary are engaged in opportunistic political fiscal cycles by embracing expansionary fiscal policy before parliamentary elections. Our findings also suggest that political fiscal cycles in Hungary may be an underlying factor contributing to the accumulation of public debt.

  6. An avenue for expansionary fiscal contractions

    OpenAIRE

    Afonso, António

    2007-01-01

    Expansionary fiscal contractions were first illustrated by several fiscal episodes that occurred in Europe during the 1980s. This paper suggests a simple analytical textbook model that encompasses both Keynesian and non-Keynesian effects of fiscal policy. In such a context, the possibility of expansionary fiscal contractions is linked to the responsiveness of the risk premium of domestic interest rates to the budgetary position of the government and to the existence of credit-rationed consumers.

  7. Dynamic effects of fiscal policy and fiscal multipliers in Croatia

    Directory of Open Access Journals (Sweden)

    Milan Deskar-Škrbić

    2013-06-01

    Full Text Available The aim of this paper is to analyze the effects of discretionary measures of fiscal policy on the economic activity and to estimate the size of fiscal multipliers in Croatia. Econometric framework is based on the structural VAR model (SVAR, with Blanchard-Perotti identification method that uses information on institutional characteristics of fiscal system. The analysis is conducted on quarterly data for total expenditures and indirect taxes of central, central consolidated and general consolidated government and aggregate demand for the period from 2004-2012. The results show that our initial assumptions about the difference in the size of the multiplier of government expenditures and indirect tax revenues between three levels of government consolidation have been confirmed.

  8. 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...

  9. 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...

  10. 7 CFR 915.6 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal year. 915.6 Section 915.6 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 915.6 Fiscal year. Fiscal year means the twelve-month period ending...

  11. 7 CFR 945.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 945.111 Section 945.111 Agriculture... DESIGNATED COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Rules and Regulations Definitions § 945.111 Fiscal period. The fiscal period that began June 1, 1981, shall end July 31, 1982. Each year thereafter...

  12. 7 CFR 947.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 947.9 Section 947.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 947.9 Fiscal period. Fiscal period means the period beginning and ending on the dates...

  13. 7 CFR 956.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 956.13 Section 956.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Definitions § 956.13 Fiscal period. Fiscal...

  14. 7 CFR 1260.111 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1260.111 Section 1260.111 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Promotion and Research Order Definitions § 1260.111 Fiscal year. Fiscal year means the calendar year or...

  15. 7 CFR 947.114 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 947.114 Section 947.114 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 947.114 Fiscal period. The fiscal period shall begin July 1 of each year and end June 30 of...

  16. 12 CFR 545.101 - Fiscal agency.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Fiscal agency. 545.101 Section 545.101 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.101 Fiscal agency. A Federal savings association designated fiscal agent by the Secretary...

  17. 7 CFR 966.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 966.16 Section 966.16 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 966.16 Fiscal period. Fiscal period means the period beginning August 1...

  18. 7 CFR 948.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 948.10 Section 948.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 948.10 Fiscal period. Fiscal period means the period...

  19. 7 CFR 1221.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1221.10 Section 1221.10 Agriculture... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Definitions § 1221.10 Fiscal period. Fiscal period means the 12-month period ending on December 31 or such other consecutive 12-month...

  20. 7 CFR 905.11 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 905.11 Section 905.11 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... TANGELOS GROWN IN FLORIDA Order Regulating Handling Definitions § 905.11 Fiscal period. Fiscal period...

  1. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1215.7 Section 1215.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Fiscal year. Fiscal year means the 12-month period from January 1 through December 31 each year, or...

  2. 7 CFR 1205.307 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1205.307 Section 1205.307 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Research and Promotion Order Definitions § 1205.307 Fiscal period. Fiscal period is the 12-month...

  3. 7 CFR 1150.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Fiscal period. 1150.107 Section 1150.107 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Definitions § 1150.107 Fiscal period. Fiscal period means the calendar year or such other...

  4. 7 CFR 1230.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1230.9 Section 1230.9 Agriculture... CONSUMER INFORMATION Pork Promotion, Research, and Consumer Information Order Definitions § 1230.9 Fiscal period. Fiscal period means the 12-month period ending on December 31 or such other consecutive...

  5. 7 CFR 1220.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1220.111 Section 1220.111 Agriculture... CONSUMER INFORMATION Soybean Promotion and Research Order Definitions § 1220.111 Fiscal period. The term fiscal period means the calendar year or such other annual period as the Board may determine with...

  6. 7 CFR 1212.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1212.7 Section 1212.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS..., Consumer Education, and Industry Information Order Definitions § 1212.7 Fiscal period. “Fiscal...

  7. 7 CFR 959.104 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 959.104 Section 959.104 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulations General § 959.104 Fiscal period. The fiscal period shall begin August 1 of each year and end...

  8. 7 CFR 946.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 946.9 Section 946.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 946.9 Fiscal period. Fiscal period means the period beginning...

  9. 7 CFR 930.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 930.107 Section 930.107 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Miscellaneous Provisions § 930.107 Fiscal period. Pursuant to § 930.7, fiscal period shall mean the...

  10. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fiscal agent. 120.952 Section 120... Loan Program (504) Debenture Sales and Service Agents § 120.952 Fiscal agent. SBA shall appoint a Fiscal Agent to assess the financial markets, minimize the cost of sales, arrange for the production...

  11. 7 CFR 1218.8 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1218.8 Section 1218.8 Agriculture... INFORMATION ORDER Blueberry Promotion, Research, and Information Order Definitions § 1218.8 Fiscal period. Fiscal period means a calendar year from January 1 through December 31, or such other period as...

  12. 7 CFR 956.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 956.113 Section 956.113 Agriculture... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Rules and Regulations § 956.113 Fiscal period. Pursuant to § 956.13, fiscal period shall mean the period beginning January 1 and ending December 31...

  13. 7 CFR 925.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 925.112 Section 925.112 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Rules and Regulations § 925.112 Fiscal period. Beginning January 1, 1988, fiscal...

  14. 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... OF UNITED STATES SAVINGS BONDS AND UNITED STATES SAVINGS NOTES (FREEDOM SHARES) § 330.9 Fiscal...

  15. 7 CFR 927.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 927.9 Section 927.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 927.9 Fiscal period. Fiscal period means the period...

  16. 7 CFR 959.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 959.16 Section 959.16 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 959.16 Fiscal period. Fiscal period means the annual period beginning...

  17. 7 CFR 906.15 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 906.15 Section 906.15 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Definitions § 906.15 Fiscal period. Fiscal...

  18. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1209.7 Section 1209.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS....7 Fiscal year. Fiscal year means the 12-month period from January 1 to December 31 each year,...

  19. 7 CFR 1250.303 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1250.303 Section 1250.303 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Research and Promotion Order Definitions § 1250.303 Fiscal period. Fiscal period means the calendar...

  20. 7 CFR 1206.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1206.7 Section 1206.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... INFORMATION Mango Promotion, Research, and Information Order Definitions § 1206.7 Fiscal period. Fiscal...

  1. 7 CFR 945.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 945.12 Section 945.12 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Fiscal period. Fiscal period means the period beginning and ending on the dates approved by the...

  2. 7 CFR 953.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 953.9 Section 953.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Definitions § 953.9 Fiscal period. Fiscal period means the...

  3. 7 CFR 958.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 958.12 Section 958.12 Agriculture... COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Order Regulating Handling Definitions § 958.12 Fiscal period. Fiscal period means the period beginning and ending on the dates approved by the Secretary pursuant...

  4. 7 CFR 955.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 955.13 Section 955.13 Agriculture... Definitions § 955.13 Fiscal period. Fiscal period means the 12-month period beginning on September 16 and ending on September 15 of the next year or such other period that may be recommended by the committee and...

  5. Importance of Change Appraisal for Employee Well-being during Organizational Restructuring: Findings from the Finnish Paper Industry’s Extensive Transition

    Science.gov (United States)

    PAHKIN, Krista; NIELSEN, Karina; VÄÄNÄNEN, Ari; MATTILA-HOLAPPA, Pauliina; LEPPÄNEN, Anneli; KOSKINEN, Aki

    2014-01-01

    The global recession has forced the Finnish forest industry to carry out major restructuring activities. Employees have faced different kinds of restructuring, mainly aimed at reducing staff and production. Many studies have shown the negative consequences of restructuring on employee well-being by using negative, ill-health indicators. Our aim is to examine the extent to which change appraisal influences both the negative and positive aspects of work-related well-being among employees who continue working in the organization after the restructuring process. We also examine the role of different actors (top management, immediate supervisor, employees themselves) in how the change is appraised. The study investigated blue-collar employees working in the Finnish forest industry during a period of extensive transition (2008–2009). All six participating factories underwent restructuring between baseline and the follow-up survey (n=369). After adjustment for gender, age and baseline well-being, negative change appraisal increased the risk of experiencing more stress and less work enjoyment. Negative change appraisals thus also damaged the positive, motivational aspects of employee well-being. The results showed the importance of offering employees the opportunity to participate in the planning of changes related to their work as regards positive change appraisal. PMID:24975107

  6. Film cooling enhancement with surface restructure

    Science.gov (United States)

    Chen, Shuping

    Discrete-hole film cooling is used extensively in turbine components. In past decades, many research works concerning this technique have been published. Recently, efforts have been directed at seeking technologies that would increase film cooling effectiveness. Particularly, surface reshaping through protective coatings, such as a thermal barrier coating (TBC), is very attractive to turbine designers because extra machining work is not needed for its application. In the present work, film cooling enhancement with surface restructure is experimentally studied using an infrared (IR) imaging technique. The first surface structure studied is the surface with flow-aligned blockers. The studied configurations include single-hole and three-hole-row structures. The single-hole case is used for studying the effects of blocker design parameters, which include blocker height (0.2D, 0.4D, and 0.6D), distance between two neighboring blockers (0.8D, D, and 1.2D), blocker length (2", 4", and 6"), and blowing ratio M (0.43 and 0.93). The design with the best performance is chosen for the three-hole-row cases. The second surface shape studied, is the so-called upstream ramp, which is placed in front of a row of film cooling holes. Investigated geometrical parameters include upstream ramp angles (8.5°, 15°, and 24°) and blowing ratio M (0.29, 0.43, 0.57, 0.93, and 1.36). Detailed local film cooling effectiveness and heat transfer coefficient are measured using an IR imaging technique. The third film cooling concept is the so-called trenched film cooling holes, i.e., film cooling holes sitting in a transverse groove. The film cooling structure for this experimental test consists of a three-hole row embedded in a trench 0.5D in depth and 2D in width, where D is the diameter of the holes. Five blowing ratios (0.29, 0.43, 0.57, 0.93, and 1.36) are tested. Based on the tested results, the three film cooling schemes are also compared. To implement the experimental work, a test system

  7. RESTRUCTURING, RESCALING AND THE URBAN QUESTION

    Directory of Open Access Journals (Sweden)

    Neil Brenner

    2013-04-01

    Full Text Available Tradução do texto "Restructuring, rescaling and the urban question", de Neil Brenner. No contexto dos debates recentes sobre escala e teoria socioespacial, esse texto explora alguns dos limites e possibilidades das interpretações escalares dos padrões de reestruturação urbana e regional relacionados ao pós-fordismo e ao período referente ao início do século XXI. Inicio assinalando algumas das premissas escalares que embasaram debates sobre a questão urbana nos anos 1970 e 1980. Eu então sugiro que, desde os anos 1990, a questão urbana tem sido repensada conceitualmente em termos reflexivamente escalares, no contexto de debates sobre a reestruturação urbana e regional mundial. A problemática da escala geográfica – sua organização espacial, sua produção social, sua contestação política e reconfiguração histórica – foi, portanto, inserida no âmago da questão urbana. As seções seguintes destacam a utilidade da perspectiva escalar para pensar as transformações urbanas contemporâneas, mas salientam a dificuldade persistente de definir seu conteúdo analítico distintivo. Confronto esse problema oferecendo uma série de proposições gerais com o propósito de especificar os parâmetros conceituais determinados das questões de escala e, por implicação, dos processos de reescalonamento. A teorização proposta envolve um estreitamento conceitual das questões de escala: os conceitos de escala não devem ser confundidos com aqueles de espaço, lugar, território ou redes. Consequentemente, as geografias cambiantes e polimórficas da reestruturação urbana não podem e não devem ser conceituadas inteiramente em termos escalares. Eu argumento, porém, que os conceitos escalares permanecem ferramentas essenciais para decifrar algumas das dimensões mais importantes das transformações urbanas contemporâneas.

  8. FISCAL POLICY AND FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    Burim GASHI

    2014-06-01

    Full Text Available In this paper I will try to analyze the fiscal policy and to suggest fiscal policy measures as very crucial instrument to market economy during the global financial crisis. Decision makers of monetary and financial policy in Kosovo currently are not under taking significant measures to promote growth and development. Public spending is excessive; the public debt is constantly growing, current account deficit also. In addition unemployment is high, capital investments in public and private sectors are insufficient, as well as investments in science and education. Market infrastructure in Kosovo is not functional and market laws are not enforced. The central government in Kosovo is facing trade of between market liberalization and challenges with public spending. Therefore fiscal policy measures are insufficient and cannot stimulate economic growth.

  9. Restructuring the budget for the Fleet Modernization Program (FMP)

    OpenAIRE

    Zerbe, Jeffrey N.

    1996-01-01

    Management The Fleet Modernization Program (FMP) provides a systematic structure for planning, programming, budgeting, and installing improvements to ships of the active and reserve fleets. The procedures for budgeting and executing the FMP are governed by the rules of the current FMP Fiscal Appropriation. Since Fiscal Year (FY) 1989, a series of FMP appropriation decisions has resulted in each budget year program being budgeted and executed differently. These decisions have directly affec...

  10. Designing incentive market mechanisms for improving restructured power system reliabilities

    DEFF Research Database (Denmark)

    Ding, Yi; Østergaard, Jacob; Wu, Qiuwei

    2011-01-01

    In a restructured power system, the monopoly generation utility is replaced by different electricity producers. There exists extreme price volatility caused by random failures by generation or/and transmission systems. In these cases, producers' profits can be much higher than those in the normal...... mechanisms for improving the restructured power system reliabilities have been designed in this paper. In the proposed incentive mechanisms, penalty will be implemented on a producer if the failures of its generator(s) result in the variation of electricity prices. Incentive market mechanisms can motivate...... state. The reliability management of producers usually cannot be directly controlled by the system operators in a restructured power system. Producers may have no motivation to improve their reliabilities, which can result in serious system unreliability issues in the new environment. Incentive market...

  11. RESTRUCTURING AND MODERNIZATION OF PRODUCTION AS A COMPREHENSIVE ECONOMIC CATEGORY

    Directory of Open Access Journals (Sweden)

    Rysmyatov A. Z.

    2015-03-01

    Full Text Available The article is devoted to the urgent problems of modern realities- restructuring and improvement of material-technical base of the branch on the basis of technical and organizational-ecological renovation of production. There was considered the scientific-technical revolution in agriculture in the article. There was cited the analysis of works of some economists working with different aspects of the theory of developed economic systems and the theory of innovation components determining the effectiveness of reproduction processes. There were cited the main principles of the law of development of economic systems and their action and as well as there was presented algebraically the law of composition and proportionality (harmony in the article. There was underlined that for normal motion of reproduction is necessary to supply not only the rational proportions between branches of producing things of personal consumption but fro this is necessary to supply the composition and proportions between different branches inside of each these subdivisions. The present methodological and methodical apparatus does not give the possibilities properly to determine the points of bifurcation and effective limits of innovation-orientation restructuring of giving the possibility to increase the competitiveness, effectiveness and capitalization of an enterprise. We have also presented a complex of tasks of innovation-orientation restructuring of an enterprise in the article. The cyclic character of processes of innovation-orientation restructuring is supplied with introduction except of consequent realization of processes the reverse connection as a monitoring of a motion of restructuring as a deviation of results from planned ones. There were offered the structure and the stages of models of innovation-orientation restricting which includes the search of points of bifurcation and limits of restructuring effectiveness

  12. Restructuring the United States Navy Chaplain Corps

    Science.gov (United States)

    2005-09-01

    the Armed Forces website. <http://www.ncmaf.org/> (accessed 26 August 2005). Olson , Mancur . The Logic of Collective Action (Harvard University...group motivation, see Mancur Olson’s The Logic of Collective Action, Harvard University Press, 1965. 34

  13. Ministry of Industry and Information Technology: Guidance Drafted to Promote Merging and Restructuring of Enterprises

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ In June 2009, the Accelerating Corporate Merging and Restructuring Guidance planed by the Department of Industrial Policies of MIIT has been drafted, which intended to promote the implementation of key industrial restructuring and revitalization plan.

  14. 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.

  15. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

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

  16. Fiscal Consolidations and Heterogeneous Expectations

    NARCIS (Netherlands)

    C. Hommes; J. Lustenhouwer; K. Mavromatis

    2015-01-01

    We analyze fiscal consolidations using a New Keynesian model where agents have heterogeneous expectations and are uncertain about the composition of consoidations. Heterogeneity in expectations may amplify expansions, stabilizing thus the debt-to-GDP ratio faster under tax based consolidations, in t

  17. The FCC in Fiscal 1971.

    Science.gov (United States)

    Federal Communications Commission, Washington, DC.

    Fiscal 1971 saw major actions by the Federal Communications Commission (FCC) in all areas of its jurisdiction. In broadcasting, the FCC proposed new renewal rules and policies and issued a number of significant rulings on Fairness Doctrine matters. A policy statement outlining FCC cable television plans was submitted to the Congress. In the common…

  18. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

    that suggest their dependence on relative GDP and relative GDP growth during crisis periods, an evidence of net fiscal transfers from relatively rich to relatively poor states (redistributive effect) and to states with an underperforming economic development (stabilization effect). The Euro-zone (EZ) lacks...

  19. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

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

    This paper provides an overview of experiences with fiscal and structural reforms in Denmark and Sweden, focusing on areas of particular relevance to members of the euro area struggling with large budget imbalances. First, given the current priority to austerity plans in the euro area, we review...

  20. Efficacy of Flaxseed Flour as Bind Enhancing Agent on the Quality of Extended Restructured Mutton Chops

    Directory of Open Access Journals (Sweden)

    Heena Sharma

    2014-02-01

    Full Text Available Consumers have become very conscious about their nutrition and well being due to changes in their socio-economic lifestyle and rapid urbanization. Therefore, development of technology for production of low cost and functional meat products is urgently required. One such approach is innovative restructuring technology in which binding of meat pieces still remains the main challenge and extension of product is generally associated with poor binding and texture. Thus, the present study was envisaged as an attempt to solve this problem by the incorporation of flaxseed flour (FF as bind enhancing agent. The FF was used at three different levels viz., 0.5%, 1%, and 1.5% to replace lean meat in pre-standardized restructured mutton chops formulation. The products were subjected to analysis for physico-chemical, sensory and textural properties. Cooking yield, moisture percentage and fat percentage increased with increase in the level of incorporation of FF, however, protein percent and pH decreased with increase in the level of incorporation. Shear force value of product incorporated with 1.5% FF was significantly higher (p<0.01 than control and product containing 0.5% FF level. Among the sensory attributes, product with 1% flaxseed flour showed significantly higher values (p<0.05 for general appearance, binding, texture and overall acceptability. Hardness showed significant increasing (p<0.01 values with increasing levels of incorporation of flaxseed flour, however all other parameters of texture profile analysis showed a decreasing trend. On the basis of sensory scores and physico-chemical properties, the optimum incorporation level of FF was adjudged as 1%. Products incorporated with optimum level of flaxseed flour (1% were also assessed for water activity and microbiological quality during the storage period of 15 days. It was found that the extended restructured product could be safely stored under refrigeration (4°C±1°C in low density

  1. Special Warfare: Restructuring for the Future

    Science.gov (United States)

    2016-06-01

    personnel for what would become known as the Jedburghs—highly trained soldiers who could speak European languages and would assist in training partisan...target languages fluently, but they also have the non-verbal communication skills to appear authentic, they can be used for various missions most...personnel. As special forces plays an important if not leading role in low-intensity conflict, they will continue to rely upon these assets. This

  2. Self-Modelling as a Relapse Intervention Following Speech-Restructuring Treatment for Stuttering

    Science.gov (United States)

    Cream, Angela; O'Brian, Sue; Onslow, Mark; Packman, Ann; Menzies, Ross

    2009-01-01

    Background: Speech restructuring is an efficacious method for the alleviation of stuttered speech. However, post-treatment relapse is common. Aims: To investigate whether the use of video self-modelling using restructured stutter-free speech reduces stuttering in adults who had learnt a speech-restructuring technique and subsequently relapsed.…

  3. Empirical Correlates and Expanded Interpretation of the MMPI-2-RF Restructured Clinical Scale 3 (Cynicism)

    Science.gov (United States)

    Ingram, Paul B.; Kelso, Kristy M.; McCord, David M.

    2011-01-01

    The recent release of the Minnesota Multiphasic Personality Inventory-2-Restructured Form (MMPI-2-RF) has received much attention from the clinical psychology community. Particular concerns have focused on Restructured Clinical Scale 3 (RC3; Cynicism). This article briefly reviews the major criticisms and responses regarding the restructuring of…

  4. 24 CFR 401.402 - Cooperation with owner and qualified mortgagee in Restructuring Plan development.

    Science.gov (United States)

    2010-04-01

    ... with owner and qualified mortgagee in Restructuring Plan development. A PAE must comply with section... demonstrated by reasonable progress in development of a Restructuring Plan) to the satisfaction of the PAE and HUD agrees, the PAE must notify the owner that the PAE will not develop a Restructuring Plan....

  5. Restructuring of the corporate sector of national economy: content and mechanism of realization

    Directory of Open Access Journals (Sweden)

    S. I. Gusakov

    2016-08-01

    It has been suggested to distinguish three directions of the restructuring: inner corporate restructuring; restructuring of relations; economics conditions restructuring. Inner corporate restructuring includes property forms changes, entity structure changes, capital structure changes, form of incorporation changes, management bodies changes, management changes, staff politics changes, reorganization, liquidation, privatization, corporatization. Restructuring of relations includes sales market changes, conversion of enterprises, diversification, contractor’s changes, property assignation, lease, concession, franchising, debt’s restructuring, changes of credit politics, technical supplement, using alternative power sources, standardization etc. Economics conditions restructuring includes regulation and legislation changes, tax regulation changes, currency market changes, changes in credit policies, changers in stock market. Accordingly, every restructuring direction includes many mechanisms of its possible fulfillment. The author has distinguished twenty six mechanisms all the restructuring and they are presented in the table form.The corporate management models’ use in correlation to corporate restructuring models has been described in the article. The author has come to the conclusion that pragmatic model of the corporate restructuring is more preferable in comparison with world recognized valuable model because of the peculiarities of the post-social economy in Ukraine.

  6. Self-Modelling as a Relapse Intervention Following Speech-Restructuring Treatment for Stuttering

    Science.gov (United States)

    Cream, Angela; O'Brian, Sue; Onslow, Mark; Packman, Ann; Menzies, Ross

    2009-01-01

    Background: Speech restructuring is an efficacious method for the alleviation of stuttered speech. However, post-treatment relapse is common. Aims: To investigate whether the use of video self-modelling using restructured stutter-free speech reduces stuttering in adults who had learnt a speech-restructuring technique and subsequently relapsed.…

  7. The impact of restructuring on employee well-being: a systematic review of longitudinal studies

    NARCIS (Netherlands)

    Jong, T. de; Wiezer, N.; Weerd, M. de; Nielsen, K.; Mattila-Holappa, P.; Mockałłod, Z.

    2016-01-01

    This is a review of published longitudinal empirical research on the impact of restructuring on employee well-being. We investigated whether restructuring accompanied by staff reductions impacts differently on worker well-being than restructuring without staff reductions, and the differences between

  8. The road of Polish steelworks towards market success –changes after restructuring process

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2013-07-01

    Full Text Available This publication presents the program assumptions of restructuring and achieved effects. The range of tests on restructuring effects was broadened by analysis of enterprise situation in the surrounding, pointing at conducted strategies of actions. Presented publication is a result of own research which aimed at possibly complex analysis of the restructuring processes course in metallurgical enterprises in Poland.

  9. Restructuring's Effect on Related and Unrelated Diversification Among Top Food Manufacturing Firms in the 1980s

    OpenAIRE

    Ding, John Y.; Caswell, Julie A.; Rogers, Richard T.

    1993-01-01

    Corporate restructuring during the 1980s is argued to have focused on improving firm performance by increasing related and decreasing unrelated diversification. The restructuring patterns of top food manufacturing firms do not support this; instead, much of the restructuring appears to have been driven by the pursuit of stronger market positions. The

  10. Health and restructuring in Europe: National debates and common policy issues

    NARCIS (Netherlands)

    Kieselbach, T.; Triomphe, C.E.; Andronic, L.; Armgarth, E.; Bergstrom, O.; Bagnara, S.; Meyer, S. de; Dodic-Fifak, M.; Jankauskus, R.; Jefferys, S.; Joling, C.; Kuhn, K.; Nielsen, K.M.; Terzyska, I.; Pelletier, J.; Rodriguez, R.; Thomson, G.

    2010-01-01

    Restructuring has become a daily practice in both private and public sectors in the EU. But often restructuring processes fail to produce the intended effects of secured or increased organizational profitability. On the contrary restructuring puts the physical and psychosocial health of all

  11. 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

  12. Free trade and freer petchems drive Mexican restructuring

    Energy Technology Data Exchange (ETDEWEB)

    Wood, A.

    1992-11-25

    When Mexico first opened up its protected markets in 1987 by cutting import tariffs, it thrust the chemical industry into a phase of change. Now, with the advent of the North American Free Trade Agreement(NAFTA) and the liberalization of petrochemicals by state oil group Petroleos Mexicanos (Pemex), restructuring has moved up a gear.

  13. Challenges of electric power industry restructuring for fuel suppliers

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-09-01

    The purpose of this report is to provide an assessment of the changes in other energy industries that could occur as the result of restructuring in the electric power industry. This report is prepared for a wide audience, including Congress, Federal and State agencies, the electric power industry, and the general public. 28 figs., 25 tabs.

  14. Best Practice Lesson Plans: A Lesson Plan in Cognitive Restructuring

    Science.gov (United States)

    Sayre, Gary W.

    2006-01-01

    This particular lesson was developed for Cognitive Skills I, a central course in cognitive restructuring at the Mt. Olive Correctional Center. In this lesson the author developed a series of classroom activities to allow students to examine and assess current beliefs they possess, and to understand how these beliefs--whether judged rational or…

  15. The Restructuring of Family Schemas: A Cognitive-Behavior Perspective

    Science.gov (United States)

    Dattilio, Frank M.

    2005-01-01

    Cognitive-behavior therapists define schemas as cognitive structures that organize thought and perception. Schemas are also viewed as having an integral influence on emotion and behavior. In this article, I examine the role of schema in family conflict and the specific interventions used in restructuring them during the course of family therapy.…

  16. Oil Price Likely to Spur Chinese Industry Restructuring

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ Concern over surging oil prices could mean the restructuring and upgrading of China's industries,according to a United Nations Conference on Trade and Development (UNCTAD) official, who made those remarks in Changchun, the capital of Northeastern China's Jinlin Province, in early September, when the 4th Northeast Asia Investment and Trade Exno was held.

  17. 48 CFR 231.205-70 - External restructuring costs.

    Science.gov (United States)

    2010-10-01

    ... companies not previously under common ownership or control are combined, whether by merger, acquisition, or... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false External restructuring costs. 231.205-70 Section 231.205-70 Federal Acquisition Regulations System DEFENSE ACQUISITION...

  18. The San Diego Panasonic Partnership: A Case Study in Restructuring.

    Science.gov (United States)

    Holzman, Michael; Tewel, Kenneth J.

    1992-01-01

    The Panasonic Foundation provides resources for restructuring school districts. The article examines its partnership with the San Diego City School District, highlighting four schools that demonstrate promising practices and guiding principles. It describes recent partnership work on systemic issues, noting the next steps to be taken in San Diego.…

  19. University Restructuring in Singapore: Amazing or a Maze?

    Science.gov (United States)

    Lee, Michael H.; Gopinathan, Saravanan

    2008-01-01

    The Singapore government has put forward a comprehensive restructuring program of university education since the 1990s. Public universities in Singapore are going to be developed as world-class universities through a series of university education policies and reforms. This article reviews major developments of university education policies and…

  20. The San Diego Panasonic Partnership: A Case Study in Restructuring.

    Science.gov (United States)

    Holzman, Michael; Tewel, Kenneth J.

    1992-01-01

    The Panasonic Foundation provides resources for restructuring school districts. The article examines its partnership with the San Diego City School District, highlighting four schools that demonstrate promising practices and guiding principles. It describes recent partnership work on systemic issues, noting the next steps to be taken in San Diego.…

  1. Investing in American Higher Education: An Argument for Restructuring.

    Science.gov (United States)

    Eaton, Judith S.

    This background paper examines the current state of higher education finance--the scope of the higher education enterprise, challenges to its funding base, and undesirable consequences of current financing practices--and describes what is meant by a "restructuring" of higher education finance. It demonstrates that the structures and practices…

  2. Learning Competition and Business Restructuring in the Enlarging EU

    Science.gov (United States)

    Schienstock, Gerd

    2004-01-01

    The growing importance of learning as the key competition criterion obliges companies to undertake holistic and integrated restructuring to maintain or improve their market position. Such a renewal approach includes a focus on innovation as a strategic goal, intelligent use of modern ICT, development of decentralised organisation forms,…

  3. Restructuring STM (Science, Technology, and Mathematics) Education for Entrepreneurship

    Science.gov (United States)

    Ezeudu, F. O.; Ofoegbu, T. O.; Anyaegbunnam, N. J.

    2013-01-01

    This paper discussed the need to restructure STM (science, technology, and mathematics) education to reflect entrepreneurship. This is because the present STM education has not achieved its aim of making graduates self-reliant. Entrepreneurship education if introduced in the STM education will produce graduate who can effectively manage their…

  4. The Role of Communication in Providing Leadership for School Restructuring.

    Science.gov (United States)

    Kowalski, Theodore J.

    1998-01-01

    Educational reform now focuses largely on school restructuring, making transformational leadership and cultural change models critical issues for school administrators. Both concepts are inextricably linked to communication. Consequently, leadership for change requires a knowledge base in leadership, organizational theory, and communication…

  5. 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.

  6. Fiscal policy : Brazilian fiscal policy in crisis context

    OpenAIRE

    2010-01-01

    Resumo:A grave crise financeira global de 2008/09 oferece uma oportunidade ímpar para rever e repensar as finanças públicas no Brasil. Dos impactos da crise até as respostas estatais, há muito que estudar: as reflexões teóricas sobre a presença do Estado na economia, as experiências internacionais de enfrentamento da crise via política fiscal, bem como a formulação e a execução da política fiscal e os desafios que esta acabou por impor ou ampliar especialmente para o país. A tese descreve e a...

  7. A welfare perspective on the fiscal-monetary policy mix: The role of alternative fiscal instruments

    OpenAIRE

    L. Marattin; Marzo, M.; P. Zagaglia

    2010-01-01

    The need of fiscal consolidation is likely to dominate the policy agenda in the next decade; starting from statistical evidence on the conduct of fiscal policy in the EMU area over the last decade, this paper addresses the optimality of alternative fiscal consolidation strategies. We explore the welfare properties. In this paper we explore the welfare properties of debt-targeting fiscal policy implemented through, alternatively, distortionary taxation on consumption, labour and capital income...

  8. COMPLEX RESTRUCTURING OF BUSINESS AS THE TOOL OF INCREASE OF EFFICIENCY AND INVESTMENT APPEAL

    Directory of Open Access Journals (Sweden)

    А.V. Novoselov

    2009-09-01

    Full Text Available The paper covers corporate restructuring process in the SPK group of companies (2004-2007. Firms may choose wide variety of restructuring strategies according to macroeconomic conditions, corporate culture, company lifecycle stage etc. Therefore SPK group restructuring is examined as the case of transformation in fast growing entrepreneurial company. Internal and external incentives to transformation are analyzed as well as correlation of restructuring efforts with changes in Russian business environment. Major constituent element and milestones of restructuring are revealed: transformation of organizational structure, divisionalization, internal controls implementation, moving toward investor-friendly legal structure.

  9. Fiscal Responsiveness, Persistence and Discretion: A Case Study of Pakistan

    Directory of Open Access Journals (Sweden)

    Syed Ammad

    2012-09-01

    Full Text Available The main objective of this study is to analyses the fiscal policy conditions in Pakistan; in case of output change ( fiscal responsiveness, effect of last year policy on this year( fiscal persistence and finally fiscal discretion, through a 2SLS method the study period consist of 1972 to 2010. The main finding of the study is government expenditures are more responsive in case Pakistan which is the main cause of this fiscal imbalances and also indicating an unstable fiscal stance.

  10. Restructuring higher education. Ideological Postmodernism, liberal professionalization and educational deregulated market

    Directory of Open Access Journals (Sweden)

    Mario Domínguez Sánchez

    2013-03-01

    Full Text Available The key of the implied model of the present educational restructuring is based on the correlation between a postmodern epistemology which questions all of the epistemological roots, the new management of the organizational culture, the reconceptualization of the educational work by means of a new professionalization and at least, by the discourse of the quality and excellence which proportionate an ideological covering for all this process. The funding of the demand which has transformed the Universities in PYME's, which are forced to reduce its costs in order to achieve the self-funding and even to obtain benefits, it closes in neoliberal terms the location of higher universities in an economical model of knowledge which is situated outside of the educational institutions.

  11. The Effect of Economic and Social Restructuring on the Towns of Nehoiu and Pogoanele

    Directory of Open Access Journals (Sweden)

    ANA ANDUŢA PUNCIOIU

    2012-01-01

    Full Text Available Since early 1989, the small settlements of Nehoiu and Pogoanele, located in the south-eastern part of Buzău County and declared towns in the same year, entered a new stage of evolution.After a long period of evolution under socialism, people and especially authorities decided to adjust the evolution and the development of settlements. This change did not only have repercussions on the entire economic base but also on the population, imprinting a descendent evolution. Economic restructuring is felt on the quality of life, purchasing power is increasingly smaller, many families are poor, with the possibility of living only from one day to another. Industry and agriculture have suffered the biggest change in the sense that the labour force in these two areas has steadily decreased. Current development opportunities include: increasing the share of active population in the tertiary sector and attracting investors from the private sector.

  12. Fiscal Federalism in Russia: A Canadian Perspective

    OpenAIRE

    2001-01-01

    This paper considers some of the key instrumental components of intergovernmental fiscal relations that arise in the Russian Federation -- expenditures, revenues, transfers, borrowing, and institutional arrangements -- in comparison both to Canada’s lengthy experience with federalism and to a framework developed on the basis of previous work on fiscal federalism in a variety of transitional and developing countries. Unsurprisingly, from either of these perspectives fiscal federalism in Russia...

  13. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    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.

  14. 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.

  15. L‘ESPACE FISCAL EUROPEEN

    OpenAIRE

    Dragos CHILEA

    2009-01-01

    En matière de fiscalité, l’Europe s’est construite avec pour seuls buts l’élimination des doubles impositions et des discriminations, l’idée d’une harmonisation qui faisait encore débat dans les années `70 n’étant désormais plus à l’ordre du jour. La mise en concurrence des systèmes fiscaux et sociaux, des Etats est la donnée essentielle de la « gouvernance » néolibérale européenne. La concurrence fiscale conduit à favoriser les mouvements de capitaux, à une perte d’autonomie fiscale des État...

  16. 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.

  17. 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

  18. Horizontal fiscal imbalance in Germany

    Directory of Open Access Journals (Sweden)

    Paweł Kowalik

    2015-04-01

    Full Text Available Regional inequalities are currently a challenge for the majority of the countries, in particular the large ones. The problem of public income redistribution emerges due to possible differentiation of the economic development level of territorial units. The most often considered problem is the vertical distribution. The horizontal division of income is far less frequently considered. Horizontal fiscal imbalance or regional tax inequalities seem to be graver than the vertical imbalance, particularly in developing countries. The public finance system, in particular in federations, is often very complex. Public finance of federations and federated states are not often based on the same assumptions. This leads to differences among regions, both vertical and horizontal. The use of the presented measures helps identify those differences and permits developing mechanisms equalising those inequalities. It should be remembered that those measures may have certain drawbacks, and they mainly focus on certain specific values of income redistribution. Thereby several measures should be applied in measurements and the obtained results should be compared. There are no up-to-date measurements and comparisons of horizontal fiscal imbalance among countries.. The aim of this paper is to measure horizontal fiscal imbalance in Germany, especially after reunification, which represents one of two models of federalism. At the beginning it shows the static and dynamic measurements presented in the literature that can be used to measure the horizontal fiscal imbalance. And then it is followed by the results of calculations for Germany in the period 1970-2013. As expected, horizontal imbalance was much lower before than after the reunification of Germany. After the reunification there were large disparities between "old" and "new" länder. This imbalance is gradually reduced. In comparison with the results obtained for the USA [Kowalik 2014, pp. 144-148] it can be said

  19. The influence of organizational culture on patient care restructuring.

    Science.gov (United States)

    Grzyb-Wysocki, T; Enriquez, M G

    1996-03-01

    University Medical Center in Tucson, Arizona, embarked on a 3-year patient care restructuring project that altered all the patient care delivery systems throughout the organization. In the patient care services areas, patient care managers faced many new challenges in dealing with changes in professional practice and the introduction of multiskilled workers. The influence of the existing organizational culture on patient care restructuring was identified as an important factor to assess early into the project to ensure successful change. The Cultural Assessment Survey (CAS) was used to evaluate unit culture on the four pilot units (two Adult Health and two Pediatric). The results of the survey, implications for managers, and organizational culture are discussed.

  20. An experimental investigation of glare and restructured fiber metal laminates

    Science.gov (United States)

    Benedict, Adelina Vanessa

    Fiber Metal Laminates (FMLs) are a group of materials fabricated by bonding glass/epoxy layers within metal layers. This class of materials can provide good mechanical properties, as well as weight savings. An FML known as Glass Laminate Aluminum Reinforced Epoxy (GLARE) was studied. An experimental investigation comprising of microscopy and tensile testing was carried out using different grades of GLARE. Microscopy revealed the construction details of GLARE, while tensile testing provided means of measuring and analyzing its stress-strain responses. Next, different metal surface pretreatment methods were explored. These included sandblasting, Phosphoric Acid Anodizing (PAA), and AC-130 Sol-Gel treatment. Woven S-2 glass, an epoxy adhesive, and aluminum alloy sheet metal were used to fabricate restructured FMLs using time and cost effective procedures. Additional microscopy and tensile testing allowed for comparisons with GLARE and aircraft grade aluminum alloys. The restructured FMLs showed similar behaviors to GLARE with potential significant improvements in fabrication efficiency.

  1. Social skills training and cognitive restructuring for adolescents on hemodialysis.

    Science.gov (United States)

    Beecroft, P C

    1993-05-01

    The purpose of this study was to test a social skills and cognitive restructuring intervention designed for adolescents undergoing hemodialysis. A single-case experimental design with multiple baselines across subjects was used. Cognitive restructuring and assertive skills training were incorporated into eight weekly instructional modules. A convenience sample of 6 adolescents entered the program; 3 subjects completed the program. Data were analyzed using visual analysis. Although no striking changes could be seen between pre- and post-intervention phases for self-efficacy and self-report of assertive behaviors, there was a trend toward growth in overall social skills for 2 subjects. Another subject made some obvious increases in all areas of self-efficacy in comparison to other subjects. This study points out the merit of identifying depression as a factor in cognitive impairment and the exercise of personal efficacy.

  2. Simulation results of automatic restructurable flight control system concepts

    Science.gov (United States)

    Weiss, J. L.; Looze, D. P.; Eterno, J. S.; Ostroff, A.

    1986-01-01

    The restructurable flight control system (RFCS) described by Weiss et al. (1986) is reviewed, and several results of an extensive six degrees of freedom nonlinear simulation of several aspects of this system are reported. It is concluded that the nontraditional use of standard control surfaces in a nominal feedback control system to spread control authority among many redundant control elements provides a significant amount of fault tolerance without any use of restructuring techniques. The use of new feedback gains alone following a failure can provide significantly improved recovery as long as the control elements remain within their travel limits and as long as uncertainty about the failure identity is properly handled. The use of the feed-forward trim solution in conjunction with redesigned feedback gains allows recovery to take place even when significant control saturation occurs.

  3. A health promotion program at a Japanese newspaper undergoing restructuring.

    Science.gov (United States)

    Ariyoshi, Hiromi; Suzaki, Yoshika; Takayama, Naoko; Wakeshima, Ruriko; Ishitake, Tatsuya

    2010-09-01

    Occupational health activities based on a health promotion philosophy and focused on primary and secondary prevention were introduced at a Japanese newspaper company where restructuring had occurred. Japanese metabolic syndrome diagnostic standards were used to determine changes in certain lifestyle disease risk factors over 10 years. The amount of change from 1998 to 2007 was determined, and two groups (i.e., 1998 and 2007) were compared using paired t-tests. Results suggested that the occupational health activities focused on primary prevention had been effective. The authors concluded that, in situations where industrial change and corporate restructuring are occurring, occupational health activities based on a health promotion philosophy and focused on primary and secondary prevention are more effective than diagnostic activities and other types of health management focused on tertiary prevention.

  4. Simulation results of automatic restructurable flight control system concepts

    Science.gov (United States)

    Weiss, J. L.; Looze, D. P.; Eterno, J. S.; Ostroff, A.

    1986-01-01

    The restructurable flight control system (RFCS) described by Weiss et al. (1986) is reviewed, and several results of an extensive six degrees of freedom nonlinear simulation of several aspects of this system are reported. It is concluded that the nontraditional use of standard control surfaces in a nominal feedback control system to spread control authority among many redundant control elements provides a significant amount of fault tolerance without any use of restructuring techniques. The use of new feedback gains alone following a failure can provide significantly improved recovery as long as the control elements remain within their travel limits and as long as uncertainty about the failure identity is properly handled. The use of the feed-forward trim solution in conjunction with redesigned feedback gains allows recovery to take place even when significant control saturation occurs.

  5. Diversification and corporate restructuring revisited. Back to square one?

    Science.gov (United States)

    Liszewski, D M

    1988-06-01

    An historical overview of corporate restructuring in the health care industry is presented. Initial reasons for forming multicorporate structures centered on avoiding regulations governing certified home health agencies and maximizing third party payer reimbursement. As competition increased, home care agencies employed diversification strategies for survival and reorganized their single corporate structures to launch new businesses and engage in profit-making activities. Corporate restructuring is a time-consuming and complex endeavor that should only be undertaken as a part of an agency's strategic plan. Evaluating an agency's corporate structure is a continual process and the criteria for evaluating change over time. The current experience with diversification in the health care industry suggests that the proliferation of multicorporate structures is stemming as health care providers begin to refocus on their core business.

  6. Euro Area——Fiscal Squeeze,Export Boost

    Institute of Scientific and Technical Information of China (English)

    Samra Al Harthy; Sarah Hewin

    2010-01-01

    @@ Europe's fiscat squeeze: how damaging? Tight fiscal versus loose monetary conditions The euro-area economy faces countervailing forces,and growth over the next two years is likely to be characterised by diverging trends among its member states.This divergence has been evident in the staggered return to growth within the region,with Germany and France back in positive territory by Q2-2009,while Spain pulled out of recession in Q1-2010.Business confidence surveys and purchasing managers indices point to buoyant growth for the region in Q2-2010,and strong orders should sustain the momentum in Q3.

  7. China's Big-Three Oil Companies Restructured for Higher Competitiveness

    Institute of Scientific and Technical Information of China (English)

    Yan Xuchao

    2006-01-01

    @@ Following the ending of the 10th Five-Year Plan comes the eleventh one. After reorganization, restructuring and going public,the three major oil companies in China have undergone substantial changes both in structures and running mechanisms. A new goal has been set ahead for them to become competitive international companies. Mastering the trend of the future is of paramount importance for China's energy security as well as the future development of the major Chinese oil companies.

  8. Economic Limit of Coal Mining Closedown in Restructuring Coal Industry

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    One of the key points in restructuring the coal industry is to close some deficient coal mines which haveneither economic result nor social benefit. Based on the relationship among production, cost, and profit, differenteconomic limits for closing coal mines in different cases were put forward. The relationship between the profit andclosedown cost of deficient coal mines was analyzed and an overall economic limit for closing a deficient coal minewas also proposed.

  9. Restructuring the Chilean electric industry: from monopoly to competition

    Energy Technology Data Exchange (ETDEWEB)

    Raineri, R.; Rudnick, H. [Catholic University of Chile, Santiago (Chile)

    1998-09-01

    Chile has been amongst the pioneers of restructuring and liberalization of electricity. As far back as 1982, it introduced reform legislation aimed at bringing competition and private investment into the sector, which has brought about the expansion of capacity necessary to meet growing demand in this developing economy. Reform in Chile has also brought competition in installing transmission lines and gas pipelines as well as power plants. (author)

  10. Three essays on U.S. electricity restructuring

    Science.gov (United States)

    Sergici, Sanem I.

    2008-04-01

    The traditional structure of the electricity sector in the U.S. has been that of large vertically integrated companies with sole responsibility for distributing power to end users within a franchise area. The restructuring of this sector that has occurred in the past 10-20 years has profoundly altered this picture. This dissertation examines three aspects of that restructuring process. First chapter of my dissertation investigates the impacts of divestitures of generation, an important part of the process of restructuring, on the efficiency of distribution systems. We find that while all divestitures as a group do not significantly affect distribution efficiency, those mandated by state public utility commissions have resulted in large and statistically significant adverse effects on distribution efficiency. Second chapter of my dissertation explores whether independent system operator (ISO) formation in New York has led to operating efficiencies at the unit and the system level. ISOs oversee the centralized management of the grid and the energy market and are expected to promote more efficient power generation. We test these efficiencies focusing on the generation units in New York ISO region from 1998 to 2004 and find that the NYISO formation has introduced limited efficiencies at the unit and the system level. Restructuring in the electricity industry has spawned a new wave of mergers, both raising questions and providing opportunities to examine these mergers. Third chapter of my dissertation investigates the drivers of electric utility mergers consummated between 1992 and 2004. My results provide support for disturbance theory of mergers, size hypothesis, and inefficient management hypothesis as drivers of electric utility mergers. I also find that the adjacency of the service territories is the most noteworthy determinant of the pairings between IOUs.

  11. Bandgap Restructuring of the Layered Semiconductor Gallium Telluride in Air.

    Science.gov (United States)

    Fonseca, Jose J; Tongay, Sefaattin; Topsakal, Mehmet; Chew, Annabel R; Lin, Alan J; Ko, Changhyun; Luce, Alexander V; Salleo, Alberto; Wu, Junqiao; Dubon, Oscar D

    2016-08-01

    A giant bandgap reduction in layered GaTe is demonstrated. Chemisorption of oxygen to the Te-terminated surfaces produces significant restructuring of the conduction band resulting in a bandgap below 0.8 eV, compared to 1.65 eV for pristine GaTe. Localized partial recovery of the pristine gap is achieved by thermal annealing, demonstrating that reversible band engineering in layered semiconductors is accessible through their surfaces.

  12. Soft restructuring process in metallurgical enterprises in Poland

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2015-10-01

    Full Text Available This article presents the range and outcomes of soft restructuring in metallurgical enterprises in Poland. The term ‘soft restructuring’ applies to changes in metallurgical enterprises’ employment policy during the period of political transformation in Poland. Steelworks performance under the market economy conditions demanded introducing changes in staff resources. Changes referred both to the staff structure as well as employees’ skills and gradual engaging of the staff in building the steelworks’ competitive advantage.

  13. Restructuring of New Chang’an Changes The Leadership Group

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    <正> A3-month rumor turned out to be true.Nov 10, China Ordnance EquipmentGroup Corp,parent of Chang’an Ato,and Aviation Industry Corp or China signedtheir restructuring agreement.Avic transferredits Changhe Auto,HFJ,Dong’an Power,Changhe Suzuki and Dong’an MITSUBISHI to Chang’an Group,in return for a 23 percent stake inthe new group,the remaining 77 percent stakebelongs to Ordnance Group.

  14. Electric restructuring: Observations about what is in the public interest

    Energy Technology Data Exchange (ETDEWEB)

    Hoecker, J.

    1996-12-31

    Opinions regarding restructuring of the U.S. electric utility industry are presented in the paper. A brief assessment is made of Federal Energy Regulatory Commission orders requiring open access transmission services and open access same-time information systems. Three subtopics are pursued in some detail: competition between renewables and conservation, the role of government, and the impact of government on the market for renewables. It is concluded that renewable programs can be incorporated into competitive markets through regulatory agencies.

  15. How restructuring river connectivity changes freshwater fish biodiversity and biogeography

    Science.gov (United States)

    Lynch, Heather L.; Grant, Evan H. Campbell; Muneepeerakul, Rachata; Arunachalam, Muthukumarasamy; Rodriguez-Iturbe, Ignacio; Fagan, William F.

    2011-01-01

    Interbasin water transfer projects, in which river connectivity is restructured via man-made canals, are an increasingly popular solution to address the spatial mismatch between supply and demand of fresh water. However, the ecological consequences of such restructuring remain largely unexplored, and there are no general theoretical guidelines from which to derive these expectations. River systems provide excellent opportunities to explore how network connectivity shapes habitat occupancy, community dynamics, and biogeographic patterns. We apply a neutral model (which assumes competitive equivalence among species within a stochastic framework) to an empirically derived river network to explore how proposed changes in network connectivity may impact patterns of freshwater fish biodiversity. Without predicting the responses of individual extant species, we find the addition of canals connecting hydrologically isolated river basins facilitates the spread of common species and increases average local species richness without changing the total species richness of the system. These impacts are sensitive to the parameters controlling the spatial scale of fish dispersal, with increased dispersal affording more opportunities for biotic restructuring at the community and landscape scales. Connections between isolated basins have a much larger effect on local species richness than those connecting reaches within a river basin, even when those within-basin reaches are far apart. As a result, interbasin canal projects have the potential for long-term impacts to continental-scale riverine communities.

  16. On program restructuring, scheduling, and communication for parallel processor systems

    Energy Technology Data Exchange (ETDEWEB)

    Polychronopoulos, Constantine D.

    1986-08-01

    This dissertation discusses several software and hardware aspects of program execution on large-scale, high-performance parallel processor systems. The issues covered are program restructuring, partitioning, scheduling and interprocessor communication, synchronization, and hardware design issues of specialized units. All this work was performed focusing on a single goal: to maximize program speedup, or equivalently, to minimize parallel execution time. Parafrase, a Fortran restructuring compiler was used to transform programs in a parallel form and conduct experiments. Two new program restructuring techniques are presented, loop coalescing and subscript blocking. Compile-time and run-time scheduling schemes are covered extensively. Depending on the program construct, these algorithms generate optimal or near-optimal schedules. For the case of arbitrarily nested hybrid loops, two optimal scheduling algorithms for dynamic and static scheduling are presented. Simulation results are given for a new dynamic scheduling algorithm. The performance of this algorithm is compared to that of self-scheduling. Techniques for program partitioning and minimization of interprocessor communication for idealized program models and for real Fortran programs are also discussed. The close relationship between scheduling, interprocessor communication, and synchronization becomes apparent at several points in this work. Finally, the impact of various types of overhead on program speedup and experimental results are presented. 69 refs., 74 figs., 14 tabs.

  17. Restructuring partitioned knowledge: the role of recoordination in category learning.

    Science.gov (United States)

    Sewell, David K; Lewandowsky, Stephan

    2011-03-01

    Knowledge restructuring refers to changes in the strategy with which people solve a given problem. Two types of knowledge restructuring are supported by existing category learning models. The first is a relearning process, which involves incremental updating of knowledge as learning progresses. The second is a recoordination process, which involves novel changes in the way existing knowledge is applied to the task. Whereas relearning is supported by both single- and multiple-module models of category learning, only multiple-module models support recoordination. To date, only relearning has been directly supported empirically. We report two category learning experiments that provide direct evidence of recoordination. People can fluidly alternate between different categorization strategies, and moreover, can reinstate an old strategy even after prolonged use of an alternative. The knowledge restructuring data are not well fit by a single-module model (ALCOVE). By contrast, a multiple-module model (ATRIUM) quantitatively accounts for recoordination. Low-level changes in the distribution of dimensional attention are shown to subsequently affect how ATRIUM coordinates its modular knowledge. We argue that learning about complex tasks occurs at the level of the partial knowledge elements used to generate a response strategy.

  18. Restructuring public mental health and substance abuse service systems.

    Science.gov (United States)

    Godbole, A; Temkin, T; Cradock, C

    1998-01-01

    The authors originally circulated the concepts in this proposal during May 1995. The purpose was to support an open, public dialogue regarding the restructuring of the mental health and substance abuse services in Illinois in anticipation of Medicaid funding changes. Restructuring mental health and substance abuse service systems should follow certain key principles. These principles are applicable to other states, particularly those large in territory and population. The authors propose the temporary use of multiple managed care companies serving as administrative services only (ASO) organizations, each of whom would have responsibility for a given geographic portion of a state. The role of the ASOs would be to organize providers into networks on a regional basis and transfer managed care expertise in financing and clinical management to the relevant state departments and provider groups. Changes in the service delivery system would be phased in over time with reorganization of key components of the system during each phase. Where the provision of mental health, substance abuse, and social services is split among multiple state agencies, these agencies would be merged to achieve unified funding and administrative efficiency. Patients and advocacy organizations would play a key role in overseeing and shaping system restructuring at all levels, including a governmental board reporting to the governor, overseeing ASO organizations' operations and assuring quality and access at the provider level. The authors propose funding of public behavioral health services through use of a tiered, integrated funding model.

  19. American Indian tribes and electric industry restructuring: Issues and opportunities

    Energy Technology Data Exchange (ETDEWEB)

    Howarth, D. [Morse, Richard, and Weisenmiller, and Associates Inc., Oakland, CA (United States); Busch, J. [Lawrence Berkeley National Lab., CA (United States); Starrs, T. [Kelso, Starrs, and Associates LLC, Vashon, WA (United States)

    1997-07-01

    The US electric utility industry is undergoing a period of fundamental change that has significant implications for Native American tribes. Although many details remain to be determined, the future electric power industry will be very different from that of the present. It is anticipated that the new competitive electric industry will be more efficient, which some believe will benefit all participants by lowering electricity costs. Recent developments in the industry, however, indicate that the restructuring process will likely benefit some parties at the expense of others. Given the historical experience and current situation of Native American tribes in the US, there is good reason to pay attention to electric industry changes to ensure that the situation of tribes is improved and not worsened as a result of electric restructuring. This paper provides a review of electricity restructuring in the US and identifies ways in which tribes may be affected and how tribes may seek to protect and serve their interests. Chapter 2 describes the current status of energy production and service on reservations. Chapter 3 provides an overview of the evolution of the electric industry to its present form and introduces the regulatory and structural changes presently taking place. Chapter 4 provides a more detailed discussion of changes in the US electric industry with a specific focus on the implications of these changes for tribes. Chapter 5 presents a summary of the conclusions reached in this paper.

  20. Deficits of cognitive restructuring in major depressive disorder: Measured by textual micro-counseling dialogues.

    Science.gov (United States)

    Jiang, Nengzhi; Yu, Fei; Zhang, Wencai; Zhang, Jianxin

    2016-04-30

    Cognitive restructuring is an important strategy in cognitive behavioral therapy (CBT). The present study aimed to observe cognitive restructuring in major depressive disorder (MDD) patients using textual micro-counseling dialogue situations. A set of textual micro-counseling dialogues was used to trigger cognitive restructuring in 25 MDD patients and 27 healthy adults. The participants read descriptions ("problems") and explanations ("solutions") for psychologically distressing situations. High-, low-, and zero-restructuring solutions were randomly matched to the problems. The participants evaluated the adaptability and emotional valence of the problems and the insightfulness, adaptability, novelty, and emotional valence of the solutions. Insightfulness ratings for high-restructuring solutions were significantly higher relative to those of low-restructuring solutions in healthy adults, while adaptability ratings for low-restructuring solutions were significantly higher relative to those of high-restructuring solutions in MDD patients. Insightfulness ratings for the solutions were significantly predicted by novelty and adaptability in healthy adults and emotional valence in MDD patients. Lower insightfulness in high-restructuring solutions and higher adaptability in low-restructuring solutions in MDD patients may reflect deficits in cognitive control.

  1. The relationship between fiscal and monetary policy

    Directory of Open Access Journals (Sweden)

    A. CAIRNCROSS

    2013-12-01

    Full Text Available The relationship between fiscal and monetary policy is one of great theoretical complexity, acute controversy and major practical importance. The author offers an account of the way thinking has developed on the matter before turning to some of the more obvious theoretical questions governing the mix of fiscal and monetary policy and the limitations to which each of them is subject.

  2. 7 CFR 958.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 958.112 Section 958.112 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Rules and Regulations § 958.112 Fiscal period. The...

  3. 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, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.9...

  4. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Fiscal. 404.1626 Section 404.1626 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1626 Fiscal. (a) We will...

  5. 7 CFR 1216.11 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1216.11 Section 1216.11 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... INFORMATION ORDER Peanut Promotion, Research, and Information Order Definitions § 1216.11 Fiscal year....

  6. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Fiscal. 416.1026 Section 416.1026 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Determinations of Disability Administrative Responsibilities and Requirements § 416.1026 Fiscal. (a) We will...

  7. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    R.M.W.J. Beetsma; J. Cimadomo; O. Furtuna; M. Giuliodori

    2014-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the fiscal transmission that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on the action-b

  8. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    R. Beetsma; J. Cimadomo; O. Furtuna; M. Giuliodori

    2015-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the transmission of fiscal policy that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on th

  9. A Taylor Rule for Fiscal Policy

    NARCIS (Netherlands)

    Kendrick, D.A.; Amman, H.M.|info:eu-repo/dai/nl/070970777

    2011-01-01

    In times of rapid macroeconomic change it would seem useful for both fiscal and monetary policy to be modified frequently. This is true for monetary policy with monthly meetings of the Open Market Committee. It is not true for fiscal policy which mostly varies with the annual Congressional budget

  10. Measuring Fiscal Capacity of School Systems.

    Science.gov (United States)

    Green, Harry A.

    Ways of measuring the fiscal capacity of school systems are examined in this paper, which presents a representative tax system model. Fiscal capacity is influenced by factors other than tax base size; the "ideal" model should address adjustments for variations in cost across communities and school systems. The first section examines the…

  11. 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.

  12. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal soundness. 460.80 Section 460.80 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED... organization must have a fiscally sound operation, as demonstrated by the following: (1) Total assets...

  13. 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.

  14. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    Beetsma, R.; Cimadomo, J.; Furtuna, O.; Giuliodori, M.

    2015-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the transmission of fiscal policy that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on

  15. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    Beetsma, R.M.W.J.; Cimadomo, J.; Furtuna, O.; Giuliodori, M.

    2014-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the fiscal transmission that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on the

  16. 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)...

  17. 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...

  18. Is fiscal policy coordination in EMU desirable?

    NARCIS (Netherlands)

    R.M.W.J. Beetsma; X. Debrun; F.J.G.M. Klaassen

    2001-01-01

    'It is widely argued that Europe's unified monetary policy calls for international coordination of fiscal policy. This paper surveys the issues involved with the coordination of fiscal policies as a demand management tool. We discuss ex-ante and ex-post coordination. The former operates through bind

  19. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

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

    Monetary union in Europe started in 1999. The fiscal policy implications are, in many ways, more complex than the monetary issues. This book contains 11 papers and three review essays, which analyze a spectrum of empirical, theoretical, institutional and political aspects of the design and impact......-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...... 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...

  20. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

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

    Monetary union in Europe started in 1999. The fiscal policy implications are, in many ways, more complex than the monetary issues. This book contains 11 papers and three review essays, which analyze a spectrum of empirical, theoretical, institutional and political aspects of the design and impact......-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...... 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...

  1. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

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

  2. 48 CFR 232.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contracts crossing fiscal... 232.703-3 Contracts crossing fiscal years. (b) The contracting officer may enter into a contract... one fiscal year and ends in the next fiscal year if the period of the contract awarded,...

  3. 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

  4. Fiscal Stress in Wisconsin Small Governments: Indicators and Responses.

    Science.gov (United States)

    Wolensky, Robert P.; Enright, Robert B.

    1991-01-01

    Surveyed 59 Wisconsin officials to determine the fiscal crises in U.S. small towns. Results did not reveal a fiscal crisis, but fiscal stress was evident. Wisconsin small governments responded to fiscal stress though increasing local taxes, borrowing money, obtaining increased state aid and shared revenue, reducing expenditures, and promoting…

  5. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

    Full Text Available This paper presents the tools for carrying out the fiscal budget in Romania. An effective fiscal policy involves increasing budget revenues and reduce their costs of collection. Public expenditure, taxes and debt are tools of fiscal policy to achieve economic stability budget. They are also presented the inter dependencies between fiscal policy and budget.

  6. 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 co

  7. Encouraging Environmentally Friendlier Cars via Fiscal Measures: General Methodology and Application to Belgium

    Directory of Open Access Journals (Sweden)

    Joeri Van Mierlo

    2013-01-01

    Full Text Available In this paper, a Belgian tax reform plan is elaborated to respond to the EU proposal that requires member states to restructure passenger car taxation systems, preferentially based on the CO2 emissions of the car. A tax orientation on CO2 emissions alone might however favour diesel vehicles, characterised by a higher fuel efficiency, whereas they release more polluting emissions (PM and NOx than comparable gasoline vehicles. This paper introduces a methodology, the Ecoscore, as a potential tax assessment basis. The Ecoscore is based on a well-to-wheel framework and enables a comparison of the environmental burden caused by vehicles with different drive trains and using different fuels. A new proposal for a fixed vehicle taxation system, based on the Ecoscore, is launched. In addition, its impact on the life cycle cost of conventional as well as alternative fuelled cars is measured in order to examine its steering effect towards a cleaner vehicle choice. The overall result is that current tax distortions can be corrected by restructuring the vehicle registration tax and annual circulation tax, based on the Ecoscore. To stimulate behavioural changes, such a fiscal policy should however be paired with additional policies that act on the other important aspects that determine the car purchase decision.

  8. Fiscal Year 2010 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom; Mike Lewis

    2010-11-01

    This report summarizes the Fiscal Year 2010 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  9. Fiscal Year 2009 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Michael Lewis

    2009-10-01

    This report summarizes the Fiscal Year 2009 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  10. Restructuring American health care financing: first of all, do no harm!

    Science.gov (United States)

    Berk, P D

    1993-07-01

    Health care costs are climbing throughout the western world. Aging populations and the costs of advanced technology are the principal forces behind much of this global increase. No country has yet succeeded in containing these growing costs other than by some form of rationing. A variety of experimental strategies, including managed competition, are being considered or tested, but none is clearly effective. American health care expenditures differ, not in that they are rising, but in their enormously high starting point. Among other things, our higher costs reflect administrative costs of more than 20%, double those of Canada and nearly triple the European average; a malpractice system that, whatever its possible advantages, costs more than 10 times as much as it pays out to the injured; the enormous medical costs of poverty; maldistribution of physician specialties and incomes; and reimbursement systems that eliminate consumer input and oversight. Restructuring the system of health care financing to bring administrative costs in line with those of other nations could save at least $70 billion annually; another $25 billion or more could be saved by replacing the malpractice system with more cost-effective alternatives. These savings could defray the costs of insuring all those not now covered, without increasing either costs to the middle class, through taxation of benefits, or total health care expenditures. With all Americans covered, the necessary restructuring of the system of health care delivery could be conducted without the current pressure for immediate drastic reform, which carries with it the risk of serious error. In dealing with the sick, physicians are taught to apply two maxims: "primum non nocere" or "first of all, do no harm!"; and the rule of therapeutic restraint. The latter states that a severe chronic illness may respond better, and with fewer complications, to gradual corrective measures than to highly aggressive therapy. Both rules could well

  11. Corporate Restructuring of Industrial and Commercial Bank of China (ICBC), Motivators and Impacts

    OpenAIRE

    2006-01-01

    In recent years, corporate restructuring has become a common practice undertaken by firms for surviving an increasingly fierce business environment. In the present work, a case study is employed to explore the motivators and impacts of restructuring of China's largest bank, Industrial and Commercial Bank of China (ICBC). This paper begins by illustrating the theoretical explanations and implications regarding corporate restructuring. Taking into account the Chinese institutional context, the ...

  12. M&A and restructuring in China’s capital markets:characteristics and policies

    Institute of Scientific and Technical Information of China (English)

    张文魁

    2009-01-01

    In recent years,M&A and restructuring have gained traction in China’s capital markets.In the midst of intensifying capitalization, M&A and restructuring have been closely intertwined with capital markets.This paper attempts to identify and analyze M&A patterns, issues and policy implications based on a thorough examination of M&A and restructuring practices in China’s capital markets.

  13. Understanding Higher Education Governance Restructuring: The Case of the University of the West Indies

    OpenAIRE

    Austin, Ian O'Brian

    2009-01-01

    Governance is one aspect of university restructuring that in the last 20 years has become ubiquitous worldwide. The restructuring is in part a response to calls for improving governance in higher education. Keller (1983), for example, describes governance in higher education as limiting the capability of universities to make critical strategic decisions. Higher education researchers are seeking to understand governance restructuring. A few studies have been conducted in the United State...

  14. Low-income energy policy in a restructuring electricity industry: an assessment of federal options

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1997-07-01

    This report identifies both the low-income energy services historically provided in the electricity industry and those services that may be affected by industry restructuring. It identifies policies that are being proposed or could be developed to address low- income electricity services in a restructured industry. It discusses potential federal policy options and identifies key policy and implementation issues that arise when considering these potential federal initiatives. To understand recent policy development at the state level, we reviewed restructuring proposals from eight states and the accompanying testimony and comments filed in restructuring proceedings in these states.

  15. International company restructuring and the effects on high-skilled employees in lead companies

    DEFF Research Database (Denmark)

    Hansen, Nana Wesley

    2016-01-01

    insulated from international restructuring processes. However, effects on wage and working conditions vary dependent on the motivation for restructuring, and as companies learn to take advantage of pools of skilled employees abroad. Continued international restructuring appear to challenge the insulation......International company restructuring involving knowledge intensive jobs causes increasing concern about the effect on the globalization of high-skilled employees. Drawing on case studies in four Danish-based companies, this article argues that high-skilled employees in lead companies are rarely...

  16. Fiscal implications of population ageing.

    Science.gov (United States)

    Johnson, P

    1997-12-29

    In all developed countries the fiscal ties of the tax and benefit system serve to complement, and sometimes substitute for, traditional family bonds between young and old. Older people are major recipients of public pensions and public health care systems. Since these public transfers and services are financed primarily from the taxes paid by people of working age, the welfare system in effect transfers resources from young to old. But rather than see the fiscal interdependency between young and old as being analogous to the ties that bind children, parents and grandparents together in familial networks, it is often interpreted as an oppressive burden that the old place on the young. This paper examines arguments that population ageing will exacerbate this burden, and may lead to the collapse of public welfare systems. It shows that the financial problems currently associated with public pensions are a function of system design rather than demographic change, and that wholesale privatization of pension systems will do little to solve the major dilemma--of persuading people to transfer a larger part of their lifetime income to their later years in order to sustain a reasonable standard of living throughout an ever lengthening period of retirement.

  17. 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.

  18. SOVEREIGN DEBT RESTRUCTURING AND “VULTURE FUNDS”

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2016-06-01

    Full Text Available Defining sovereign debt - debt issued or guaranteed by a public entity: central and / or regional public authorities, central banks, public institutions or enterprises - must include the risks that its management may generate, mainly the risk of default. If an medium period of time - 3-5 years – the macroeconomic growth of a state, and as the result the increase of the public revenues constantly lies below the growth of sovereign debt, these will cause an insolvability risk to cover it, and that state should proceed to restructure its debt. Financial stability of public authorities and sovereign debt occurred since the beginning of the creation of democratic states, and instruments for debt restructuring have been continuously adapted to economic and social conjuncture. Initially, states faced a necessity of funding were borrowed from foreign governments and / or large consortia bank, and when their debts had to be restructured it has been created the international institutional framework to negotiate between debtor countries and public creditors - Paris Club - and to coordinate negotiations between public authorities and major debtor consortia - London Club. In the last decade 'vulture funds' occurred, which are hedge funds acquiring from the secondary financial market debt the securities, including public debt, to a much lower share nominal value. Subsequently, vulture funds claim states issuing debt repayment at values close or equal to the face value - in this way can make a profit of more than 100% of the financial investment they made it on the secondary market. If these countries do not comply, generally being unable to honor their public debt, vultures funds act the countries in international courts, which usually prevails because vultures funds’ action is legal under current conditions.

  19. Synaptic Homeostasis and Restructuring across the Sleep-Wake Cycle.

    Directory of Open Access Journals (Sweden)

    Wilfredo Blanco

    2015-05-01

    Full Text Available Sleep is critical for hippocampus-dependent memory consolidation. However, the underlying mechanisms of synaptic plasticity are poorly understood. The central controversy is on whether long-term potentiation (LTP takes a role during sleep and which would be its specific effect on memory. To address this question, we used immunohistochemistry to measure phosphorylation of Ca2+/calmodulin-dependent protein kinase II (pCaMKIIα in the rat hippocampus immediately after specific sleep-wake states were interrupted. Control animals not exposed to novel objects during waking (WK showed stable pCaMKIIα levels across the sleep-wake cycle, but animals exposed to novel objects showed a decrease during subsequent slow-wave sleep (SWS followed by a rebound during rapid-eye-movement sleep (REM. The levels of pCaMKIIα during REM were proportional to cortical spindles near SWS/REM transitions. Based on these results, we modeled sleep-dependent LTP on a network of fully connected excitatory neurons fed with spikes recorded from the rat hippocampus across WK, SWS and REM. Sleep without LTP orderly rescaled synaptic weights to a narrow range of intermediate values. In contrast, LTP triggered near the SWS/REM transition led to marked swaps in synaptic weight ranking. To better understand the interaction between rescaling and restructuring during sleep, we implemented synaptic homeostasis and embossing in a detailed hippocampal-cortical model with both excitatory and inhibitory neurons. Synaptic homeostasis was implemented by weakening potentiation and strengthening depression, while synaptic embossing was simulated by evoking LTP on selected synapses. We observed that synaptic homeostasis facilitates controlled synaptic restructuring. The results imply a mechanism for a cognitive synergy between SWS and REM, and suggest that LTP at the SWS/REM transition critically influences the effect of sleep: Its lack determines synaptic homeostasis, its presence causes

  20. Post-Merger Restructuring and the Boundaries of the Firm

    OpenAIRE

    Vojislav Maksimovic; Gordon Phillips; N. R. Prabhala

    2008-01-01

    Mergers and acquisitions are a fast way for a firm to grow. Using plant-level data, we examine how firms redraw their boundaries after acquisitions. We find that there is a large amount of restructuring in a short period following mergers. Acquirers sell 27% and close 19% of acquired plants within three years of the acquisition. Plants in the target's peripheral divisions, especially in industries in which asset values are increasing, and in industries in which the acquirer does not have a co...

  1. Employee Job Autonomy and Control in a Restructured Extension Organization

    Directory of Open Access Journals (Sweden)

    Mary S. Holz-Clause

    2012-12-01

    Full Text Available This descriptive cross sectional census study identified theperceptions of Extension and Outreach employees of IowaState University in the United States about job autonomy andcontrol after two years of a major restructuring. Employees perceivedautonomy and control over expressing views and ideasabout their work and spending time on the job but perceivedlittle influence over budget allocations and shaping organizationalstrategies. They felt administrators and external funding sourcesinfluenced programming. They perceived contributing most toprogram implementation and marketing. The findings from thisstudy have implications for operations and programming in Extensionand other organizational settings.

  2. Towards Restructuring and Normalization of Types in Databases

    Institute of Scientific and Technical Information of China (English)

    杨立

    1995-01-01

    The equivalence-preserving transformation and normalization of types in object-oriented databases are discussed.Specifically,A normal form of types based on set-theoretic equivalence is proposed,rewrite rules which transform types into normal forms are presented,and the uniqueness of normal form and the completeness of rewrite rules are proved.The emphasis of this work is on normal forms and corresponding rewrite rules.It provides a new formal approach for the study of restructuring of database schema and other manipulations in object-oriented databases.

  3. 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...

  4. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

    There is considerable variation in levels and changes in public employment within and between developed democracies. This article highlights the importance of fiscal transparency in determining changes in public employment. It argues that economic growth increases public employment under low fiscal...... transparency and that this effect is strongest in years of election. These hypotheses are tested on a panel of 20 OECD countries from 1995 to 2010. The analyses show substantial evidence in favor of the arguments. Fiscal transparency lowers the positive effect of growth on public employment, a relationship...

  5. 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.

  6. PROPUESTA DE UN MARCO FISCAL PROPIO DEL TRABAJO AUTÓNOMO/PROPOSAL FOR AN ATTORNEY'S OWN SELF-EMPLOYMENT

    Directory of Open Access Journals (Sweden)

    Alvaro BAJEN GARCÍA

    2008-09-01

    Full Text Available Con la aprobación del Estatuto del Trabajo Autónomo se resalta en nuestro país la figura del empresario individual a través de la prestación que realiza este empresario, surge el concepto de trabajo autónomo como una realidad que tendrá fuerza expansiva en todos los órdenes jurídicos. En materia de fiscalidad el Estatuto no aborda un marco fiscal específico, únicamente mandata a los poderes públicos para que con una política fiscal adecuada promocione el trabajo autónomo. No obstante nuestro país debe abordar un marco fiscal general para el trabajo autónomo, promocionando e incentivando las actividades de estos autónomos a través del establecimiento de beneficios fiscales./With the adoption of the Statute of the Autonomous Labor is highlighted in our country the figure of the individual entrepreneur through the provision that makes this businessman, comes the concept of self-employment as a reality that will have expansive force in all legal orders. Taxation the statute does not address a specific tax, only mandate to the authorities so that an appropriate fiscal policy to promote self-employment. But our country must address a fiscal framework for self-employment, promoting and encouraging the activities of these self-employed through the establishment of tax benefits.

  7. Restructuring, ownership and efficiency in the electricity industry

    Science.gov (United States)

    Shanefelter, Jennifer Kaiser

    The first chapter considers improvements in productive efficiency that can result from a movement from a regulated framework to one that allows for market-based incentives for industry participants. Specifically, I look at the case of restructuring in the electricity generation industry. Using data from the electricity industry, this analysis considers the total effect of restructuring on one input to the production process, labor, as reflected in employment levels, payroll per employee and aggregate establishment payroll. Using concurrent payroll and employment data from non-utility ("merchant") and utility generators in both restructured and nonrestructured states, I estimate the effect of market liberalization, comprising both new entry and state-level legislation, on employment and payroll in this industry. I find that merchant owners of divested generation assets employ significantly fewer people, but that the payroll per employee is not significantly different from what workers at utility-owned plants are paid. As a result, the new merchant owners of these plants have significantly lower aggregate payroll expenses. Decomposing the effect into a merchant effect and a divestiture effect, I find that merchant ownership is the primary driver of these results. As documented in Chapter 1, merchant power plants have lower overall payroll costs than plants owned by utilities. Employment at merchant power plants is characterized by reduced staffing levels but higher average payroll per employee. A hypothesis set forth in that paper is that merchant generators employ fewer workers at the lower end of the wage distribution, resulting in a higher average payroll per employee. The second chapter of this paper examines whether employment at nonutility power plants, that is, those that are either divested or native merchant power plants, is skewed towards more skilled labor. This chapter also considers the extent to which the difference in employment levels is the result of

  8. Closing Kynect and Restructuring Medicaid Threaten Kentucky's Health and Economy.

    Science.gov (United States)

    Wright, Charles B; Vanderford, Nathan L

    2017-08-01

    Following passage of the Patient Protection and Affordable Care Act (ACA) in the United States, the Kentucky Health Benefit Exchange, Kynect, began operating in Kentucky in October 2013. Kentucky expanded Medicaid eligibility in January 2014. Together, Kynect and Medicaid expansion provided access to affordable health care coverage to hundreds of thousands of individuals in Kentucky. However, following the Kentucky gubernatorial election in 2015, the newly inaugurated governor moved to dismantle Kynect and restructure the Medicaid expansion, jeopardizing public health gains and the state economy. As the first state to announce both the closure and restructuring of a state health insurance marketplace and Medicaid expansion, Kentucky may serve as a test case for the rest of the nation for reversal of ACA-related health policies. This article describes Kynect and the Kentucky Medicaid expansion and examines the potential short-term and long-term impacts that may occur following changes in state health policy. Furthermore, this article will offer potential strategies to ameliorate the expected negative impacts of disruption of both Kynect and the Medicaid expansion, such as the creation of a new state insurance marketplace under a new governor, the implementation of a private option, and increasing the state minimum wage for workers. Copyright © 2017 by Duke University Press.

  9. Electricity distribution industry restructuring, electrification, and competition in South Africa

    Energy Technology Data Exchange (ETDEWEB)

    Galen, P S

    1997-07-01

    This paper reviews the status of the South African electricity supply industry (ESI) and proposals for reorienting and restructuring it. South Africa has been intensely examining its ESI for more than 4 years in an effort to determine whether and how it should be restructured to best support the country`s new economic development and social upliftment goals. The debate has been spirited and inclusive of most ESI stakeholders. The demands on and expectations for the ESI are many and varied. The debate has reflected this diversity of interests and views. In essence, however, there is a consensus on what is expected of the industry, namely, to extend provision of adequate, reliable, and affordable electricity service to all citizens and segments of the economy. This means a large-scale electrification program to reach as many of the nearly 50% of households currently without electricity service as soon as possible, tariff reform to promote equity and efficiency, and the upgrading of service quality now being provided by some of the newly consolidated municipal authorities. The issues involved are how best to achieve these results within the context of the national Reconstruction and Development Program, while accounting for time and resource constraints and balancing the interests of the various parties.

  10. Deregulation and restructuring of the electric utility industry

    Energy Technology Data Exchange (ETDEWEB)

    Nixon, Hal [Utility Workers Union of America (UWUA), AFL-CIO, (United States)

    1997-12-31

    Federal and state policy makers are currently faced with the rapidly evolving issue of the restructuring and potential deregulation of the electric utility industry, a sector of the economy of huge importance through its sheer size and its impact on the daily life and livelihood of everyone. This paper describes eleven principles that must be adhered to in any restructuring of the electric industry. Adherence to the principle and positions outlined can help assure that the transition in this industry benefits all, not just a few, and that the general health and welfare of the people is protected and enhanced [Espanol] Los legisladores estatales y federales se estan enfrentando con el rapido y envolvente aspecto de la reestructuracion y desregulacion potencial de la industria electrica, un sector de la economia de enorme importancia por su tamano y su impacto en la vida diaria y los medios de vida. En esta ponencia se describen once principios y posiciones que deben ser considerados en cualquier reestructuracion de la industria electrica. El apego a los principios y posiciones comentados puede ayudar a asegurar que la transicion en esta industria deneficie a todos, no solo a unos cuantos, y que la salud general y bienestar de la gente sea protegida y mejorada

  11. Education and Work in the context of restructuring Productive

    Directory of Open Access Journals (Sweden)

    Edson Caetano

    2009-06-01

    Full Text Available This article is a reflection on the binomial education and work, with reference to the strategy of restructuring the production process and educational programs implemented in the construction sector. The process of restructuring the productive sector is to begin in 1983, where the builders were compelled to promote changes in the organization of the work process. It is within this scenario that would fit both the strategy of outsourcing, such as literacy / professional qualification. So our focus of analysis focused on these two distinct types of initiatives, which correspond to two different times in the recent history of the company searched. For in such a way we look for to understand the changes and the implications in the conditions of work, the organization and the decurrently content of the work of the adoption of the outsourcing. This analysis is also occupied the projects of literacy kept billowing in the works, through the confrontation between the vision expressed by the construction sector's administrative and searched by employees about the meaning, importance and role of education.

  12. Judicial System Restructuring and Modernization in Abu Dhabi

    Directory of Open Access Journals (Sweden)

    Lawrence Groo

    2008-01-01

    Full Text Available The purpose of this article is to provide a practical overview of the recently initiated modernization of Abu Dhabi’s judicial system. Beginning in 2007, Abu Dhabi’s Government launched a comprehensive effort to transform the Emirate’s judicial system. While the implementation of these reforms is ongoing, with the adoption of the law in May 2007 establishing the new judicial architecture the initial phase of the modernization program is already complete. The restructuring process encompasses court management and administration reform, a new judicial training regime, a redesigned organizational structure for the Emirate’s Judicial Department and courts, and the establishment of a system-wide strategic planning and budgeting process. Many of these initiatives are supported by applying advanced IT-based applications. Given the early achievements and ambitious broader aims of the restructuring process, Abu Dhabi’s example is relevant not only to the other Emirates within the Federal UAE system, but also within the context of the wider Middle East region.

  13. Air Force Human Resources Laboratory Annual Report, Fiscal Year 1985,

    Science.gov (United States)

    1986-01-01

    Newton was awarded the Legion centralize AFHRL expertise in personnel and of Merit for his outstanding service as Vice training R&D, bring these services...by 1985. Wright-Patterson AFB, OH. contractors and representatives from AF/MPPTS, AF/ LEYE , AFOSP, AFMPC, ATC, Joint Service Job Performance

  14. United States Air Force Statistical Digest, Fiscal Year 2000

    Science.gov (United States)

    2000-09-30

    Catlin Chief, Mideast/Africa Division Col Jack Gregory Chief, Pacific Division Col Frank Kisner Chief, Saudi Arabia Division Col Rich...Corsi Director, Operations Support VACANT Director, Information Planning Mr Terry Balven Director, Departmental Publishing Ms Carolyn Watkins Director...AF Declassification Office Lt Col Don Dyrda Director (Plans, Programs and Budget) Ms Carolyn Lumsford Director (Security & Investigative Programs) Mr

  15. Air Force Human Resources Laboratory Annual Report - Fiscal Year 1982.

    Science.gov (United States)

    1983-06-01

    the effectiveness of particular systems/programs. performance of aircrews not receiving additional (3) In Phase III , Evaluation of an Integrated...adstoncurtail variables such as numbers of first-termers medical costos wrestn frmd theessignmentao performing the tasks, time spent in task execution, prsonts...technical evaluation. AFHRL-TR-81-44 ( III ), AD- reports - 1980. AFHRL-TR-82-1, AD- A 112 569. A 115-211. Mathews, J. J., & Ree, M. J. Development and

  16. United States Air Force Statistical Digest, Fiscal Year 1995

    Science.gov (United States)

    1996-05-01

    Safety Brig Gen Orin L. Godsey Chief of Security Police Brig Gen Stephen C. Mannell AF Historian Dr. Richard P. Hallion Chief Scientist Dr. Edward A...Evaluation Maj Gen J. W. Handy The Surgeon General Lt Gen Edgar R. Anderson Jr Chief of Chaplains Maj Gen Donald J. Hariin Director of Services Brig Gen

  17. United States Air Force Statistical Digest, Fiscal Year 1996

    Science.gov (United States)

    1997-06-01

    Safety Brig Gen Orin L. Godsey Chief of Security Police Brig Gen Richard A. Coleman Jr AF Historian Dr. Richard P. Hallion Chief Scientist Dr...Programs & Evaluation Maj Gen John W. Handy Director, Services Brig Gen Patrick 0. Adams Surgeon General Lt Gen Edgar R. Anderson Jr Chief of...Mclntosh AF Review Boards Agency Mr. Joe G. Lineberger AF Safety Agency Brig Gen Orin L. Godsey AF Security Police Agency Col Lawrence R. Mayes AF

  18. United States Air Force Statistical Digest, Fiscal Year 1993

    Science.gov (United States)

    1994-11-01

    SUDDlv& Maintenance 9.8 8.9 6.1 (3) Trna Med & Other Gen Pers Activitv 9.6 11.5 8.2 (3) Administration & Asso Activitv 1.3 1.3 1.3 (3) Support of Other...MAINTENANCE 9.6 8.9 6.1 5.1 TNG MED & OTHER GEN PERS ACTIVITY 9.6 11.5 8.3 8.3 ADMINISTRATION & ASSO ACTIVITY 1.3 1.3 1.2 1.2 SUPPORT OF OTHER NATIONS 0.1...1,120 1,129 1122 1,033 941 877 88 PARALEGAL - - 886 866 810 780 828 89 CHAPLAIN MGMT - - 684 698 620 570 525 90 MEDICAL .... 19062 18,167 18651 19,043

  19. United States Air Force Statistical Digest, Fiscal Year 1997

    Science.gov (United States)

    1998-04-01

    DEVELOPMENT 6.353 7.379 7.593 7.498 CENTRAL SUPPLY & MAINTENANCE 0.125 0.030 0.078 0.105 TNG MED & OTHER GEN PERS ACTIVITY 0.002 0.001 0.001 0.002...3U MANPOWER 510 568 731 3V VISUAL INFORMATION 1,756 1,687 1,677 4X MEDICAL 24,388 24,413 23,912 4Y DENTAL 3,098 2,912 2,682 5J PARALEGAL 922 989...Honorable Rudy de Leon Deputy Under Secretary (International Affairs) Mr Robert D. Bauerlein Principal Assistant Deputy Maj Gen Clinton V. Horn

  20. United States Air Force Statistical Digest, Fiscal Year 2001

    Science.gov (United States)

    2001-09-30

    0.169 0.247 0.342 RESEARCH & DEVELOPMENT 7.425 6.754 7.319 10.788 CENTRAL SUPPLY & MAINTENANCE 0.080 0.101 0.116 0.127 TNG MED & OTHER GEN PERS ACTIVITY...INFORMATION 1,577 1,407 1,318 4X MEDICAL 21,233 20,255 19,234 4Y DENTAL 2,718 2,550 2,478 5J PARALEGAL 1,014 979 954 5R CHAPLAIN SERVICE SUPPORT 446 420...Honorable Peter Teets Deputy Under Secretary (International Affairs) Mr Willard Mitchell Assistant Deputy Maj Gen Ted McFarland Director of Policy

  1. Air Force Human Resources Laboratory Annual Report Fiscal Year 1984,

    Science.gov (United States)

    1985-07-01

    on A-10 pilots train- of pilot performance to readily assess the ed in ASPT were reanalyzed using the formula. impact of various training strategies on...was completed. Training ( ASPT ) were evaluated using a card- sorting procedure. The critical parameters on Utilization: The procedure for developing a...Pilot uses mathematical modeling methods (computer Training ( ASPT ) in an F-16 aircraft cockpit con- simulation) to derive effective maneuver-event

  2. Air Force Human Resources Laboratory Annual Report - Fiscal Year 1981.

    Science.gov (United States)

    1982-06-01

    Systents development of algoritltms. software. and hardware subthrust. tie objective of which is to provide a techniques that support the ASPT and the...greater training capability. It past work using tile Advanced Simulator for Pilot includes development of advanced computer image Training ( ASPT ...i i(I - od 1r Tedlinical Achiieventints Ps eltologist Deb’Lriefing A-l0 Pilot F~ollowing ASPT Sortie Utilizatlion: The quaniifica tioni of indiv idnal

  3. Sherburne National Wildlife Refuge : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 2002 fiscal year. The report begins with an introduction...

  4. Sherburne National Wildlife Refuge : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 2000 fiscal year. The report begins with an introduction...

  5. Sherburne National Wildlife Refuge : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 2001 fiscal year. The report begins with an introduction...

  6. 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.

  7. Windom Wetland Management District : Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2003 fiscal year. The report begins with an introduction to the...

  8. Windom Wetland Management District : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2002 fiscal year. The report begins with an introduction to the...

  9. Windom Wetland Management District : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2001 fiscal year. The report begins with an introduction to the...

  10. Aspect of fiscal consolidation: Evidence from Serbia

    Directory of Open Access Journals (Sweden)

    Branimir Kalaš

    2016-11-01

    Full Text Available In contemporary market conditions facing continuous debt crisis, the notion of fiscal consolidation is one of potential solutions for solving the main economic issues in any country. As regards fiscal consolidation, it necessary to point out to the importance of developing strategies aimed at minimizing deficit and debt level. Serbia is among those countries in which irrational spending is widely present with unfavourable tendency regarding the aspect of production and consumption. Over the past 25 years, Serbia has spent much more than it has produced, which has led to large budget deficits and debt level. The aim is to point out to the concept of fiscal consolidation and its implementation in Serbia, while the subject of this paper is to present the package of measures and strategies defined by the government of the Republic of Serbia and the Fiscal Council Program.

  11. Fiscal autonomy of urban councils in Zimbabwe

    African Journals Online (AJOL)

    LAW

    2 Ministry of Local Government “Fiscal autonomy for urban councils? ... majority of those voting in a referendum chose self-rule rather than being incorporated into the Union of ..... In practice, the Ministers of Local Government and Finance.

  12. Windom Wetland Management District : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2000 fiscal year. The report begins with an introduction to the...

  13. Yearly (Fiscal) Historical Electronic Services Report

    Data.gov (United States)

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

  14. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-01

    This report summarizes the Fiscal Year 2014 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Five disturbed sites were evaluated for this assessment. Four sites are recommended to be removed from the annual assessment, and one is recommended for continued evaluation. New sites are also identified for future monitoring as part of the annual assessment.

  15. Fiscal Year 2016 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-11-01

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

  16. Essays on fiscal and monetary policy

    OpenAIRE

    2005-01-01

    The three chapters of this dissertation investigate how micro level phenomena affect aggregate outcomes and challenge basic fiscal and monetary principles. In particular, I analyze how these phenomena affect the transmission mechanisms and outcomes of specific fiscal and monetary policies in emerging markets. In Chapter 1, I investigate the transmission of monetary policy to retail interest rates using a novel transaction-level data set that includes all corporate loans of every commercial ba...

  17. Fiscal Convergence in an Enlarged European Union

    Directory of Open Access Journals (Sweden)

    Georgeta VINTILĂ

    2014-02-01

    Full Text Available Taxation convergence in the European Union has always been a heatedly debated issue, and it has constantly resurfaced to the limelight as more and more fiscal directive proposals are being discussed. The current study is an analysis of the evolution of taxation convergence tendencies within the European Union in recent years, using sigma-convergence and cluster analysis. Our goal is to analyze the fiscal convergence trends in the context of European Union enlargement over the last two decades.

  18. 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.

  19. Creating sustainable fiscal space for infrastructure

    OpenAIRE

    Ter-Minassian, Teresa; Hughes, Richard; Hajdenberg, Alejandro

    2015-01-01

    A common dilemma facing governments around the world is how to meet the sizeable fiscal costs of providing and maintaining infrastructure networks. Over the past decade, developed and developing countries have looked to fiscal rules, budgetary reforms, tax policy and administration measures, public-private partnerships and other innovative financial instruments to raise additional finance for infrastructure investment. This paper looks at the range of options for raising the financing to meet...

  20. Fiscal Law, Incremental Funding, and Conditional Contracts.

    Science.gov (United States)

    1985-01-22

    Contract Mgt. J. 71, 76 (1975); Whelan and Dunigan, Government Contracts:_Apparent Authority and Estoppel , 55 Geo. L. J. 830, 840-843 (1967); Frazier...obligation -- either fiscal or promissory -- arises under the contract until these events occur. However, if there is any possibility that the...held that any contract using annual funds that involved the government in "any type of obligation whether fiscal or promissory beyond the period of

  1. The Effects of Cognitive Restructuring and Decision-Making Training on Career Indecision.

    Science.gov (United States)

    Mitchell, Lynda K.; Krumboltz, John D.

    1987-01-01

    Designed a cognitive restructuring intervention for individuals having difficulty with career decision making, which proved more effective than decision-making training and a no-treatment control condition in reducing anxiety about career decision making and in encouraging vocational exploratory behavior. Cognitive restructuring clients used…

  2. Abordarea acţiunilor de management teritorial la nivelul ariilor restructurate funcţional

    Directory of Open Access Journals (Sweden)

    Cristian Drăghici

    2013-03-01

    Full Text Available This study is based on the general analysis of functional restructured areas, whose evolution is achieved through interdependence relations at the economic level that support their development and assertion. The main major types are: a traditional residential areas restructured for residential and services, whose relative stability is given by the slow process of changing at the structural level under the influence of different socio-economical processes; b industrial areas restructured for residential and residential-services, whose interpretation is related to the multiple dimensions that the industrial restructuring process has in principal (economic, social and environmental; c old industrial areas restructured in industrial parks, the new areas being often combined to a viable industrial environment, undistorted, based on competition and on a stable legal framework, simple and coherent, in order to ensure a sustainable economical growth; d residential and services areas restructured for transport, the concerns in the transport restructuring representing a step absolutely necessary in the whole process of urban restructuring.

  3. The Effects of Rent Restructuring on Social Housing in English Rural Areas

    Science.gov (United States)

    Walker, Bruce

    2004-01-01

    This paper discusses the impact of central government's rent restructuring policy on social housing in rural areas in England. It examines the effect that restructuring will have on the rents set by social landlords in a set of case study areas then considers some of the likely impacts on affordability and on new investment in rural social…

  4. Industry Restructuring and Job Loss: Helping Older Workers Get Back into Employment. Research Report

    Science.gov (United States)

    Callahan, Victor J.; Bowman, Kaye

    2015-01-01

    Globalisation and increased competition bring with them many benefits for business, consumers and the economy. But they can also result in the restructuring of industries not able to compete with changing economic markets. In the past, Australia has witnessed restructuring in many high-profile businesses, especially those in its manufacturing…

  5. Crisis in the Restructuring of China's Vocational Education System, 1980-2010

    Science.gov (United States)

    Luo, Yan

    2013-01-01

    This article examines the origins of China's vocational education system and the restructuring of the system since 1980, finding that this thirty-year systemic restructuring was based on a framework of instrumental rationalism, but did not connect effectively with the building of a modern enterprise system. During this critical period in…

  6. Perceptions of Teachers in Their First Year of School Restructuring: Failure to Make Adequate Yearly Progress

    Science.gov (United States)

    Moser, Sharon

    2010-01-01

    The 2007-2008 school year marked the first year Florida's Title I schools that did not made Adequate Yearly Progress (AYP) for five consecutive years entered into restructuring as mandated by the "No Child Left Behind Act" of 2001. My study examines the perceptions of teacher entering into their first year of school restructuring due to…

  7. Restructuring Student Experiences Using Tech Prep Mapping To Integrate Vocational and Academic Curriculum.

    Science.gov (United States)

    Pirozzoli, Don

    The growing emphasis on accountability and the demand for better prepared students is pressing institutions of higher education to examine restructuring. Student experiences represent an important arena for school restructuring, and a useful approach to changing student experiences is the Tech Prep Mapping (TPM) process. The TPM process requires…

  8. Crisis in the Restructuring of China's Vocational Education System, 1980-2010

    Science.gov (United States)

    Luo, Yan

    2013-01-01

    This article examines the origins of China's vocational education system and the restructuring of the system since 1980, finding that this thirty-year systemic restructuring was based on a framework of instrumental rationalism, but did not connect effectively with the building of a modern enterprise system. During this critical period in upgrading…

  9. Restructuring Higher Education. What Works and What Doesn't in Reorganizing Governing Systems.

    Science.gov (United States)

    MacTaggart, Terrence J., Ed.

    This book presents nine papers about changing the way public higher education is governed. After providing an overview of the recent history of governance restructuring or renewal in public higher education in the United States, the book focuses on restructuring in five states: North Dakota, Massachusetts, Alaska, Maryland, and Minnesota. Part 1…

  10. 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”.

  11. 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…

  12. Evaluation of Honey and Rice Syrup as Replacements for Sorbitol in the Production of Restructured Duck Jerky.

    Science.gov (United States)

    Triyannanto, Endy; Lee, Keun Taik

    2016-02-01

    The aim of this study was to evaluate the potential of natural humectants such as honey and rice syrup to replace sorbitol in the production of restructured duck jerky. Each humectant was mixed at 3%, 6%, and 10% (wt/wt) concentrations with the marinating solution. The values of water activity and the moisture-to-protein ratio of all of the samples were maintained below 0.75. Jerky samples treated with honey retained more moisture than those exposed to other treatments. Among all samples, those treated with 10% sorbitol produced the highest processing yield and the lowest shear force values. The highest L* value and the lowest b* value were observed for the sorbitol-treated sample, followed by the rice syrup- and honey-treated samples. Duck jerky samples treated with 10% honey showed the highest scores for the sensory parameters evaluated. The overall acceptability scores of samples treated with rice syrup were comparable with those of samples treated with sorbitol. Microscopic observation of restructured duck jerky samples treated with honey showed stable forms and smaller pores when compared with other treatments.

  13. California’s 2015-16 Budget: Fiscal Surpluses and Water Deficits

    OpenAIRE

    DiSarro, Brian; Hussey, Wesley

    2016-01-01

    California’s budget politics were temporarily sidetracked by an increasingly severe statewide drought, forcing the state to take action. Democratic lawmakers elected new leadership, who, like their predecessors, argued the state should increase social spending. The major budget clash centered on California’s booming economy and what to do with a large projected tax surplus. The legislature wanted to spend the revenue, while Governor Jerry Brown downplayed the fiscal estimates and wanted to sq...

  14. Transition-cost issues for a restructuring US electricity industry

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-03-01

    Utilities regulators can use a variety of approaches to calculate transition costs. We categorized these approaches along three dimensions. The first dimension is the use of administrative vs. market procedures to value the assets in question. Administrative approaches use analytical techniques to estimate transition costs. Market valuation relies on the purchase price of particular assets to determine their market values. The second dimension concerns when the valuation is done, either before or after the restructuring of the electricity industry. The third dimension concerns the level of detail involved in the valuation, what is often called top-down vs. bottom-up valuation. This paper discusses estimation approaches, criteria to assess estimation methods, specific approaches to estimating transition costs, factors that affect transition-cost estimates, strategies to address transition costs, who should pay transition costs, and the integration of cost recovery with competitive markets.

  15. Generation Gap Management in Restructured Metallurgical Enterprises in Poland

    Directory of Open Access Journals (Sweden)

    Gajdzik Bożena

    2015-09-01

    Full Text Available This paper concerns the problem of generation gap management resulting from personnel restructuring in foundries in Poland. Structural changes to steelworks led to a sharp decline in employment caused by decreased steelworks production. New hiring was limited as a part of employment rationalisation in the steelworks sector. Such personnel policy eventually led to a generation gap. Ratios between individual age groups of employees are imbalanced at steelworks: the numbers of young personnel are low and of those aged 50+ are high. This research forecasts changes in employment levels for the 2013-2019 period, aimed at closing the generation gap. The paper consists of three parts: (1 a descriptive analysis of labor market demographics in Poland’s steel industry; (2 proposed methodology for HR management model, and (3 econometric models forecasting labor demographics in Poland’s steel industry.

  16. Restructuring of the power sector in Romania - options and perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Leca, A. [University Politechnica, Bucharest (Romania)

    1999-07-01

    Discusses the Romanian energy sector covering the situation under the Communist government and attempts at restructuring since the fall of Communism. Following the fall of Communism 1989, the power sector remained in State ownership and suffered problems such as a lack of a national energy strategy, a weak institutional framework, and the persistence of monopolistic relationships between suppliers and consumers. In 1997 a new government began a programme of energy reform aiming to, for example, improve energy efficiency, set up an institutional framework, reduce environmental impacts and re-evaluate generation capacities of existing plants and those under construction but political problems have slowed the process down. The paper suggests that privatisation is becoming the only solution to problems in the power sector caused by the deterioration of the economic and social situation in Romania. 8 figs., 1 tab.

  17. Bedrijfsresultaten in de kottervisserij bezien door de fiscale bril

    NARCIS (Netherlands)

    Davidse, W.P.

    1987-01-01

    Deze publikatie geeft de fiscale uitkomsten weer voor verschillende typen kotterbedrijven; voorts wordt dieper ingegaan op de fiscale factoren die het investeren in nieuwe en tweedehands kotters hebben gestimuleerd

  18. Number of New Leases Issued During Fiscal Year by BLM

    Data.gov (United States)

    Bureau of Land Management, Department of the Interior — This table contains the total number of new leases, by state, issued by the BLM during each fiscal year. Leases issued over the course of a fiscal year may or may...

  19. Monetary and fiscal policy interaction and government debt stabilization

    NARCIS (Netherlands)

    van Aarle, B.; Bovenberg, A.L.; Raith, M.

    1995-01-01

    In many developing and developed countries, government debt stabilization is an important policy issue. This paper models the strategic interaction between the monetary authorities who control monetization and the fiscal authorities who control primary fiscal deficits. Government debt dynamics are

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

    Science.gov (United States)

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

    2016-09-28

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

  1. The Economic Ascent of China and the Potential for Restructuring the Capitalist World-Economy

    Directory of Open Access Journals (Sweden)

    Paul S. Ciccantell

    2015-08-01

    Full Text Available The economic ascent of China in the past two decades is the most dramatic change in the capitalist world-economy of this period. Analyses focus on changes in government control of the economy, the availability of low cost workers for export production, the historical characteristics of Chinese economy and society, and the role of the Chinese government as a developmental state. All highlight key parts of China’s economic ascent, but none addresses what we argue will be the critical component of future sustained economic ascent, if it is to take place in China: the role of raw materials and transport industries as generative sectors. These generative sectors in the most successful historical cases articulate domestic economic development with the creation ofnew systems of international economic and political relations, ultimately restructuring the capitalist world-economy in support of a nation’s ascent to core status and its ability to challenge the existing hegemon and other ascendant economies for hegemony. China is following the Japanese model of coastal greenfield heavy industrialization as state policies focus on deepening industrialization in steel, shipbuilding, and other heavy industries. However, following the models of earlier ascendant economies does not guarantee success. In this paper, we analyze the efforts underway in China to use steel, coal and other linked industries as driving forces for sustained economic ascent, and the potential consequences of these efforts for China and for the world economy.

  2. Self-Healing Thermal Annealing: Surface Morphological Restructuring Control of GaN Nanorods

    Energy Technology Data Exchange (ETDEWEB)

    Conroy, Michele; Li, Haoning; Zubialevich, Vitaly Z.; Kusch, Gunnar; Schmidt, Michael; Collins, Timothy; Glynn, Colm; Martin, Robert W.; O’Dwyer, Colm; Morris, Michael D.; Holmes, Justin D.; Parbrook, Peter J.

    2016-12-07

    With advances in nanolithography and dry etching, top-down methods of nanostructuring have become a widely used tool for improving the efficiency of optoelectronics. These nano dimensions can offer various benefits to the device performance in terms of light extraction and efficiency, but often at the expense of emission color quality. Broadening of the target emission peak and unwanted yellow luminescence are characteristic defect-related effects due to the ion beam etching damage, particularly for III–N based materials. In this article we focus on GaN based nanorods, showing that through thermal annealing the surface roughness and deformities of the crystal structure can be “self-healed”. Correlative electron microscopy and atomic force microscopy show the change from spherical nanorods to faceted hexagonal structures, revealing the temperature-dependent surface morphology faceting evolution. The faceted nanorods were shown to be strain- and defect-free by cathodoluminescence hyperspectral imaging, micro-Raman, and transmission electron microscopy (TEM). In-situ TEM thermal annealing experiments allowed for real time observation of dislocation movements and surface restructuring observed in ex-situ annealing TEM sampling. This thermal annealing investigation gives new insight into the redistribution path of GaN material and dislocation movement post growth, allowing for improved understanding and in turn advances in optoelectronic device processing of compound semiconductors.

  3. The European nuclear power industry: Restructuring for combined strength and worldwide leadership

    Energy Technology Data Exchange (ETDEWEB)

    Forsberg, C.W.; Norman, R.E.; Reich, W.J.; Hill, L.J.

    1993-06-18

    The European nuclear power industry is being restructured from an industry drawn along national lines to a European-wide industry. This, in part, reflects growth of the European Economic Community, but it also reflects changes in the international nuclear power industry. The objectives of the participants, beyond better integration of the nuclear industry in Western Europe, are to (1) obtain European leadership of the worldwide commercial nuclear power industry, (2) improve medium- and long-term safety of Eastern Europe and the former Soviet Union (FSU) power reactors, and (3) reduce domestic concerns about nuclear power. The activities to achieve these goals include (1) formation of Nuclear Power International (a joint venture of the German and French nuclear power plant vendors for design and construction of nuclear power plants), (2) formation of a utility group to forge agreement throughout Europe on what the requirements are for the next generation of nuclear power plants, and (3) agreement by regulators in multiple European countries to harmonize regulations. This is to be achieved before the end of the decade. These changes would allow a single design of nuclear power plant to be built anywhere in Europe. The creation of European-wide rules (utility requirements, engineering standards, and national regulations) would create strong economic and political forces for other European countries (Eastern Europe and FSU) to meet these standards.

  4. Complexity of fiscal policy in Kosovo and their treatment

    OpenAIRE

    Gani Asllani

    2015-01-01

    Fiscal policy and monetary policy are two key instruments of economic policy of a country which are used to achieve macroeconomic goals. In Kosovo and in the new and consolidating countries the fiscal policy plays the primary role in the functioning of the state, its institutions and economic growth in general. In the study paper treated some of the most sensitive issues affecting fiscal and tax policies, theoretical approaches, modern trends of fiscal policy and addressed some of the reforms...

  5. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

    The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet.

    DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  6. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet. DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  7. 48 CFR 432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contracts crossing fiscal... GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Funding 432.703-3 Contracts crossing fiscal... fiscal years so long as the total amount for such contracts is obligated in the year for which the...

  8. 48 CFR 2432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Contracts crossing fiscal... Contracts crossing fiscal years. (b) The contracting officer may enter into a contract, exercise an option, or place an order under a contract for severable services for a period that begins in one fiscal...

  9. School Choice Legislation: Impact Assessment and Fiscal Notes

    Science.gov (United States)

    Ford, Michael; Merrifield, John

    2013-01-01

    Legislators considering large scale school choice proposals want information on more than likely schooling outcomes. They look to their fiscal bureaus and economic studies to provide that information. The fiscal notes that must accompany all proposals with revenue or expenditure implications are especially important. Often, fiscal notes must be…

  10. 7 CFR 932.19 - Crop year and fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Crop year and fiscal year. 932.19 Section 932.19... Regulating Handling Definitions § 932.19 Crop year and fiscal year. (a) Crop year means the 12-month period... be recommended by the committee and approved by the Secretary. (b) Fiscal year means the...

  11. 48 CFR 32.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contracts crossing fiscal... GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Funding 32.703-3 Contracts crossing fiscal years. (a) A contract that is funded by annual appropriations may not cross fiscal years, except...

  12. 26 CFR 1.6073-2 - Fiscal years.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Fiscal years. 1.6073-2 Section 1.6073-2...) INCOME TAXES Time for Filing Returns and Other Documents § 1.6073-2 Fiscal years. (a) Individuals other than farmers or fishermen. In the case of an individual on the fiscal year basis, the declaration...

  13. 22 CFR 231.07 - Fiscal Agent obligations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fiscal Agent obligations. 231.07 Section 231.07 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER... CONDITIONS § 231.07 Fiscal Agent obligations. Failure of the Fiscal Agent to perform any of its...

  14. 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... (CONTINUED) MEDICAL ASSISTANCE PROGRAMS STATE FISCAL ADMINISTRATION Federal Matching and General Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  15. 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...

  16. 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... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...) Maintain an accounting system and supporting fiscal records to assure that claims for Federal funds are in...

  17. 77 FR 28614 - Fiscal Year (FY) 2012 Funding Opportunity

    Science.gov (United States)

    2012-05-15

    ... HUMAN SERVICES Substance Abuse and Mental Health Services Administration Fiscal Year (FY) 2012 Funding... supplemental funding is to provide logistical and fiscal management support, and training for project-related... awarded will be used to conduct the following activities: Develop a plan to provide logistical and fiscal...

  18. School Choice Legislation: Impact Assessment and Fiscal Notes

    Science.gov (United States)

    Ford, Michael; Merrifield, John

    2013-01-01

    Legislators considering large scale school choice proposals want information on more than likely schooling outcomes. They look to their fiscal bureaus and economic studies to provide that information. The fiscal notes that must accompany all proposals with revenue or expenditure implications are especially important. Often, fiscal notes must be…

  19. 7 CFR 1280.109 - Fiscal period and marketing year.

    Science.gov (United States)

    2010-01-01

    ... § 1280.109 Fiscal period and marketing year. Fiscal period and marketing year means the 12-month period... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period and marketing year. 1280.109 Section 1280.109 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL...

  20. 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…

  1. Fiscal Federalism in Transition Countries: The Three Baltic States Compared

    NARCIS (Netherlands)

    Groenendijk, Nico; Jaansoo, Annika

    2016-01-01

    This paper analyzes three transition countries (Estonia, Latvia and Lithuania) regarding four essential features of fiscal federalism: (a) the administrative set-up, (b) the tasks and functions allocated to sub-national governments, (c) revenue structure and fiscal autonomy, and (d) fiscal disciplin

  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. 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…

  4. Globalisation, rural restructuring and health service delivery in Australia: policy failure and the role of social work?

    Science.gov (United States)

    Alston, Margaret

    2007-05-01

    The impacts of globalisation and rural restructuring on health service delivery in rural Australia have been significant. In the present paper, it is argued that declining health service access represents a failure of policy. Rural communities across the world are in a state of flux, and Australia is no different: rural communities are ageing at faster rates than urban communities and young people are out-migrating in large numbers. During the past 5 years, rural Australia has also experienced a severe and widespread drought that has exacerbated rural poverty, and impacted on the health and well-being of rural Australians. Australian governments have responded to globalising forces by introducing neoliberal policy initiatives favouring market solutions and championing the need for self-reliance among citizens. The result for rural Australia has been a withdrawal of services at a time of increased need. This paper addresses the social work response to these changes.

  5. Clean Restructuring: Design Elements for Low Carbon Wholesale Markets and Beyond

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2016-05-01

    Countries around the world are in various stages of power system reform and restructuring to more effectively meet development goals and decarbonization commitments. Changes in social dynamics, technology, business models, and environmental goals are increasing pressure for countries to consider improvements to their power systems. This brochure overviews the 21st Century Power Partnerships thought leadership report that explores the clean restructuring pathway in depth, envisions an end state, and articulates three main areas of consideration for decision makers embarking on a clean restructuring process. The report also details case studies from Germany, Denmark, and Mexico.

  6. 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...

  7. The fiscal gap: An estimate for Russia

    Directory of Open Access Journals (Sweden)

    Evgeny Goryunov

    2015-09-01

    Full Text Available The fiscal gap is an indicator of the long-term balance of public finance and is calculated based on the intertemporal government budget constraint, which links government tax revenues and expenditures over long intervals. The estimate of the fiscal gap for the Russian general government has been determined according to three scenarios with varying assumptions regarding demographic trends, productivity growth rates, oil and gas prices and the quantity of extractable reserves. The calculations show that the current fiscal policy cannot provide for the stability of public finance in the long run. The main factors of budget imbalances are the growth of pension and health care expenditures caused by demographic trends and the gradual decline in tax receipts from the oil and gas sector.

  8. Hacia un control fiscal orientado a resultados

    Directory of Open Access Journals (Sweden)

    Clara López Obregón

    2003-12-01

    Full Text Available El Referendo incluía la propuesta de supresión de las Contralorías territoriales; esa propuesta no estaba acompañada por una justificación técnica y un diseño concreto sobre el sistema de control fiscal. En vista de esto, la Auditoría General de la República organizó varios foros regionales para tratar el tema de un control fiscal orientado a resultados. Esta ponencia de la Auditora General analiza, ante todo, las razones de la frustración que el país experimenta con respecto a los resultados de la reforma constitucional en mateia fiscal. Teniendo en cuenta esas razones, hace una serie de propuestas para que sean discutidas por los participantes en los foros.

  9. LA POLITIQUE FISCALE ET LA FISCALITÉ

    Directory of Open Access Journals (Sweden)

    Nicu DURET

    2007-09-01

    Full Text Available The initial concept to answer some purely financial objectives of the state, that were further supplemented with a series of socio-economic objectives - as a subsequence of human evolution - the fiscal system is the result of the human factor's thought, decision and action, i.e. an expression of the political will of an organized human community settled on a fixed territory and possessing enough autonomy to create and endow itself, through its representative organs, with a whole set of juridical and especially fiscal rules. Starting from the general concept of system, the fiscal system has to be defined through at least three essential components, i.e. the proper constituents, the relations among them and the targets or goals of the system.

  10. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

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

    2014-01-01

    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....... 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...... of endogeneity problems and enabling causal inference. The analysis is based on administrative data from the Danish municipalities in the period 2003–11....

  11. Impuestos ambientales y Reforma Fiscal Verde

    OpenAIRE

    Casado Conde, Ander

    2016-01-01

    [ES] Este trabajo tiene como objetivo explicar el concepto de impuesto ambiental y analizar la situación de la fiscalidad ambiental tanto en los países de la OCDE como en España. Además, también se explican los conceptos de reforma fiscal verde y Doble Dividendo y se ofrece un resumen de las diferentes reformas fiscales verdes llevadas a cabo en varios países a lo largo de las ultimas décadas.

  12. Public investment and the EU fiscal framework

    OpenAIRE

    2004-01-01

    It is often claimed that the introduction of the EU rules-based fiscal framework of the Maastricht Treaty and the Stability and Growth Pact was responsible for a decline in public investment shares in EU countries. Proposals have also been made in recent times in favour of a revision of the EU fiscal framework in such a way to grant special treatment to public capital expenditures (e.g., by amending it with a ‘golden rule'). This paper analyses empirically the relation between the introduct...

  13. Federalismo fiscal en México

    OpenAIRE

    Horacio Sobarzo Fimbres

    2005-01-01

    Este artículo describe la evolución de las relaciones fiscales intergubernamentales de las últimas dos décadas en México. En el contexto de laliteratura económica sobre federalismo fiscal, se sugiere que la evolución reciente está dando origen a un sistema distorsionado, donde las entidades federativas han estado recuperando capacidades de gasto, pero al mismo tiempo disponen de una muy reducida capacidad para obtener ingresos propios a través de tributación. Se sugiere, entonces, que...

  14. Theoretical Analisis of the Effects of Fiscal Policy in Montenegro

    Directory of Open Access Journals (Sweden)

    Damir Sehovic

    2014-11-01

    Full Text Available The introduction of dollarization (euroization in Montenegro has had its consequences for the subsequent economic policy, whose main pillar has become the fiscal policy. Given that fiscal policy must be directed towards the achievement of a number of fiscal and non-fiscal objectives, the importance of the careful and adequate management by its holders gains special importance. In the context of the euroized Montenegrin economy, fiscal policy is the most important, and practically the only relevant instrument of macroeconomic management in Montenegro, especially in terms of the realization of the effects of stimulus, stabilization and redistribution

  15. Fiscal impacts of immigration to the United States.

    Science.gov (United States)

    Rothman, E S; Espenshade, T J

    1992-01-01

    "The purpose of this paper is to fill a gap in the demographic literature by reviewing previous fiscal studies of immigration in the United States. Each study is introduced by describing the data it uses, the methodologies employed in calculating costs and revenues, and the resulting estimates of fiscal consequences. Evaluative comments are also stressed. Seventeen studies are included in this review, divided into those that emphasize national fiscal impacts (these studies aggregate the effects of immigrants across all levels of government), state fiscal impacts, and fiscal effects on local governments."

  16. Cooperatives’ organizational restructuring, strategic attributes and performance: The case of agribusiness cooperatives in Greece

    NARCIS (Netherlands)

    Benos, T.; Kalogeras, N.; Verhees, F.; Sergaki, P.; Pennings, J.M.E.

    2016-01-01

    We develop a classification of traditional versus restructured cooperative organizational attributes based on an inductive approach. Using this classification and integrating concepts from the business literature (i.e., market and brand orientation), we hypothesize three types of relationships: (a)

  17. A notion on restructuring the Bali hospitality and service industry by

    African Journals Online (AJOL)

    An essay on Karma Karana: A notion on restructuring the Bali hospitality and service industry by ... Research in Hospitality Management ... Does the money that is generated from tourism really help the people and the island itself to grow?

  18. Cooperatives’ organizational restructuring, strategic attributes and performance: The case of agribusiness cooperatives in Greece

    NARCIS (Netherlands)

    Benos, T.; Kalogeras, N.; Verhees, F.; Sergaki, P.; Pennings, J.M.E.

    2016-01-01

    We develop a classification of traditional versus restructured cooperative organizational attributes based on an inductive approach. Using this classification and integrating concepts from the business literature (i.e., market and brand orientation), we hypothesize three types of relationships: (a)

  19. Institutionalizing planning, enactment and reflection of daily lessons through appropriate organizational restructuring

    NARCIS (Netherlands)

    Raval, Harini; McKenney, Susan; Pieters, Jules

    2011-01-01

    Raval, H., McKenney, S., & Pieters, J. (2011). Institutionalizing planning, enactment and reflection of daily lessons through appropriate organizational restructuring. The Asia-Pacific Educational Researcher, 20(3), 438-435.

  20. Process organization-concept and origins with reference to the restructuring of Croatian manufacturing

    Directory of Open Access Journals (Sweden)

    Marija Kaštelan Mrak

    2005-08-01

    Full Text Available This paper elaborates on the evolution of the term Process organization in order to point the possibilities of implementing the concept in the restructuring of the Croatian manufacturing industry. For that purpose, the paper starts by indicating the circumstances that led to the popularization of the concept among managers, especially due to the pressures that arise out of intensifying competition and global trends in enterprise restructuring. Here,we point to the fact, that even though the term has been known for quite some time, its meaning is changing: what makes it important these days is exactly the fact that process based restructuring makes easier the identification of critical business activities. The paper also stresses that there are other concepts related to organizational restructuring that are evolving along side, and, that are important for the understanding of the underlying logic and consequences of process oriented structures. Those are especially project organization, business networks, BPR and BPO.

  1. Constructs of analysis and assessment model of transformation restructuring in steel plants

    Directory of Open Access Journals (Sweden)

    B. Gajdzik

    2014-01-01

    Full Text Available The article presents the assumptions for construction of a transformation restructuring model which describes, in a complex way, the range of changes implemented in metallurgical enterprises in Poland in time of economical changes. The model was prepared on the basis of thorough research studies concerning restructuring in countries where transformation of the economy system took place, which is change from central planning economy into market economy. It was also based on scientific research and own experiences. Besides the presentation of the methodological assumptions of designing a model of transformation restructuring in metallurgical sector the article also shows the issue of transformation restructuring and the areas of implemented changes in particular ranges of activity in metallurgical enterprises, which allowed them to function in conditions of market economy.

  2. An Empirical Study on Fiscal Sustainability in Malaysia

    Directory of Open Access Journals (Sweden)

    Hussin Abdullah

    2012-01-01

    Full Text Available 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 particular country: Malaysia. The main purpose of this paper is to monitor fiscal sustainability in Malaysia using empirical analysis, and see whether the fiscal sustainability indicators are consistent with the co-integration framework. We employ VAR analysis as it is simple to compute and easily automated. We show how it is possible to analyze a change of policy within a VAR framework. We also use a Multivariate Co-integration Test methodology to conduct inference about the co-integrating relationship between fiscal sustainability indicators and output (GDP. Empirical validation from the time series analysis finds that fiscal sustainability indicators and Gross domestic Product (GDP are co-integrated, which provides some support for the position that Malaysia’s fiscal sustainability is sustainable in the long run in sampling period. This finding suggests that the Government should improve the presentation of sustainability of fiscal policy and develop the analysis, review the sustainability indicators, and strengthen the role of the long term estimates in the design of short term fiscal policy.

  3. 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.

  4. Fiscal Consolidation As a Public Policy: Conceptual and Theoretical Framework

    Directory of Open Access Journals (Sweden)

    Doğan Bakırtaş

    2015-12-01

    Full Text Available                         AbstractFiscal consolidation is the implementation of policies to reduce government expenditures and the public debt ratio to GDP. These policies are used to ensure fiscal discipline and minimize the debt stock by either tax or expenditure side. In this respect, the importance of fiscal consolidation policy is to ensure fiscal discipline without making negative effects on economic growth and economic life. Besides the conceptual framework, periods and the success criteria of fiscal consolidation are important factors for evaluating the success or failure of fiscal consolidation. In this study, it has been identified that there is no consensus on these criteria in the literature.Keywords: Fiscal Consolidation, Budget Deficits,Government Spending, Public EconomyJEL Classification Codes: E62, H32, H62

  5. 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.

  6. Using brief cognitive restructuring and cognitive defusion techniques to cope with negative thoughts

    OpenAIRE

    Larsson, A; Hooper, N.; Osborne, L.; Bennett, P; McHugh, L

    2016-01-01

    The current study aimed to compare cognitive restructuring and cognitive defusion as techniques for coping with a personally relevant negative thought. Over a five-day period participants were reminded, via SMS messages, to use their assigned strategy (restructuring, defusion or control) to manage the unwanted thought. During this time participants were required to complete a daily online questionnaire assessing the total amount of unwanted thought intrusions and their level of willingness to...

  7. Initial design and evaluation of automatic restructurable flight control system concepts

    Science.gov (United States)

    Weiss, J. L.; Looze, D. P.; Eterno, J. S.; Grunberg, D. B.

    1986-01-01

    Results of efforts to develop automatic control design procedures for restructurable aircraft control systems is presented. The restructurable aircraft control problem involves designing a fault tolerance control system which can accommodate a wide variety of unanticipated aircraft failure. Under NASA sponsorship, many of the technologies which make such a system possible were developed and tested. Future work will focus on developing a methodology for integrating these technologies and demonstration of a complete system.

  8. Hospital diversification: corporate restructuring as a survival strategy.

    Science.gov (United States)

    Snook, I D

    1987-05-01

    Corporate restructuring of hospitals as a strategy for survival and continued success is described. Health-care providers' traditional orientation has been toward service and mission; now, profits and new markets in health care must be considered also. To remain competitive, hospitals must be prepared to act rapidly on opportunities. Corporate reorganization, the creation of new corporate entities that perform diversified medical and nonmedical functions, may provide the flexibility needed for quick action. Legal and accounting costs will be incurred by corporate reorganization. Tax issues, staff morale, community support, and effect on hospital managers and board members should be considered. Hospitals can cut costs through vertical integration of existing services; in this system-building strategy, new services can be added to broaden the patient base. Corporate reorganization is more important for diversification--the extension of a hospital's medical and health businesses--than for system building. Guidelines for diversification are offered. Corporate reorganization is a technique that should be considered in an institution's planning process.

  9. Thermal conductivity and rectification study of restructured Graphene

    Science.gov (United States)

    Arora, Anuj

    Electronics' miniaturization, has led to search for better thermal management techniques and discovery of important transport phenomenon. Thermal rectification, directionally preferential heat transport analogous to electrical diode, is one such technique, garnering tremendous interest. Its possibility has been explored through structural asymmetry, introducing a differential phonon density of states in hot and cold regions. As of now, mass and shape asymmetries have been studied, both experimentally and theoretically. However, strict requirements of material length being shorter than phonon mean free path and phonon coherence preservation at surface, makes connecting two materials with different temperature-dependent thermal conductivities, a more natural approach. To avoid resultant thermal boundary resistance and integration complexities, we achieve the affect in single material, by restructuring a region of Graphene by introducing defects. The asymmetry impedes ballistic phonon transport, modulating temperature dependence of thermal conductivity in the two regions. We perform deviational Monte Carlo simulations based on Energy-based formulation to microscopically investigate phonon transport, possibility and optimal conditions for thermal rectification. The proposed method uses phonon properties obtained from first principle, treat phonon-boundary scattering explicitly with properties drawn from Bose-Einstein Distribution.

  10. Restructuring Large Data Hierarchies for Scientific Query Tools

    Energy Technology Data Exchange (ETDEWEB)

    Thomas, M

    2005-02-08

    Today's large-scale scientific simulations produce data sets tens to hundreds of terabytes in size. The DataFoundry project is developing querying and analysis tools for these data sets. The Approximate Ad-Hoc Query Engine for Simulation Data (AQSIM) uses a multi-resolution, tree-shaped data structure that allows users to place runtime limits on queries over scientific simulation data. In this AQSIM data hierarchy, each node in the tree contains an abstract model describing all of the information contained in the subtree below that node. AQSIM is able to create the data hierarchy in a single pass. However, the nodes in the hierarchy frequently have low node fanout, which leads to inefficient I/O behavior during query processing. Low node fanout is a common problem in tree-shaped indices. This paper presents a set of one-pass tree ''pruning'' algorithms that efficiently restructure the data hierarchy by removing inner nodes, thereby increasing node fanout. As our experimental results show, the best approach is a combination of two algorithms, one that focuses on increasing node fanout and one that attempts to reduce the maximum tree height.

  11. [Subjectivity, ethics and productivity in post-productive health restructuring].

    Science.gov (United States)

    Gomes, Doris; Ramos, Flávia Regina Souza

    2015-08-01

    The scope of this paper is to analyze the ethical problems generated by the modern stressor pattern of post-transformation productivity in productive restructuring in the health area. It is a qualitative study of the descriptive and exploratory type in which 30 professionals (nurses, doctors and dental surgeons) from a metropolitan region in the South of Brazil were interviewed, all of whom had prior experience in the public and private sectors. The results were analyzed through Discursive Textual Analysis. Capitalization is revealed as a major ethical problem in the series of new issues derived from the productivity-profitability imperative in health, due to the acritical incorporation of ethics that is restricted to the company's interests or to corporate-individual interests. The ethical problem of low professional commitment to the needs of the patient and of the social collective indicates the need to build a new engaged solidarity in order to increase the quality of public healthcare. Productivity targeted at individual and social needs/interests in the area of health requires a new self-managing and collective engagement of the subjects, supported by an institutional and ethical-political effort of group action, cooperation and solidarity.

  12. Implications of power marketing in post-restructured electricity markets

    Energy Technology Data Exchange (ETDEWEB)

    Sioshansi, F.P. [Convector Consulting Inc. (CCI), Menlo Park, CA (United States); Altman, A. [Electric Power Research Inst., Palo Alto, CA (United States)

    1998-12-31

    This paper, which is based on a major study recently completed for the Electric Power Research Institute (EPRI), explains what power marketing is, who the power marketers are, what they actually do, why they do what they do, and what`s behind the industry`s explosive growth in the past few years. This paper also explains what types of products and services power marketers offer, why these products and services are in demand, and what are the fundamental drivers of this demand. Understanding the last item is particularly significant, namely the growth of power marketing in the context of the rapid restructuring of the wholesale - soon to be followed by the retail - electricity markets in the US. Another equally important impetus is the passage of a couple of highly significant US federal legislation since 1992, in the absences of which there would be no power marketing industry as we know it today. Moreover, the paper describes many of the practices commonly employed by power marketers to manage and hedge risks, to take advantage of arbitrage opportunities, and to deliver value-added and structured products and services, which are among the hallmarks of the new industry. Finally, the paper speculates about the longer term growth potential of the new industry and how it may change the traditional electric power business. (orig.)

  13. Unintended environmental consequences and co-benefits of economic restructuring.

    Science.gov (United States)

    Liang, Sai; Xu, Ming; Suh, Sangwon; Tan, Raymond R

    2013-11-19

    Current economic restructuring policies have ignored unintended environmental consequences and cobenefits, the understanding of which can provide foundations for effective policy decisions for green economy transformation. Using the input-output life cycle assessment model and taking China as an example, we find that household consumption, fixed capital formation, and export are main drivers to China's environmental impacts. At the product scale, major contributors to environmental impacts vary across different types of impacts. Stimulating the development of seven strategic emerging industries will cause unintended consequences, such as increasing nonferrous metal ore usage, terrestrial acidification, photochemical oxidant formation, human toxicity, and terrestrial ecotoxicity. Limiting the surplus outputs in the construction materials industry and metallurgy industry may only help mitigate some of the environmental impacts caused by China's regulated pollutants, with little effect on reducing other impacts, such as marine eutrophication, terrestrial acidification, photochemical oxidant formation, and particulate matter formation. However, it will bring cobenefits by simultaneously reducing mineral ore usage, human toxicity, marine ecotoxicity, and terrestrial ecotoxicity. Sustainable materials management and integrated policy modeling are possible ways for policy-making to avoid unintended consequences and effectively utilize cobenefits.

  14. 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

  15. The restructuring of the health resources devoted to the environmental health in the Community of Madrid

    Directory of Open Access Journals (Sweden)

    J. M. Ordóñez Iriarte

    2001-06-01

    Full Text Available The Environmental Health, in its broadest sense, wich includes what is administratively meant Environmental Health and Food Hygiene, was traditionally performed by the Titular Chemists, Dictors and Veterinary Surgeons who perforrmed their duties within the limits of the Partidos (Areas or districts within the jurisdiction of a Court. Upon this structures, created in 1953, different technical and political events have been influencing for years, making their restructuring necessary in order to be able to answer the whole of the problems that worry the Public Health.This work tries to describe the model of Chemist and Veterinary Services restructuring carried out within the Community of Madrid, to analyze this model, and to propose a model of restructuring of this Services that can be a paradigm for thouse Communities that have not undertaken the same process yet.The methodology we have used is the analysis of the situation before and after the Chemist and Veterinary Services restructuring carried out by means of two different Orders of the Community of Madrid.“Partido” structures have become obsolete, so the restructuring of resources is a necessity. The approach of this restructuring must be done far from any corporativist tamptation and considerating the possibility of incorporating other professionals different from the traditional ones in view of the increasing complexity of the problems of Environmental Health.

  16. THE ROLE OF LOGISTICS IN ENTERPRISE RESTRUCTURING IN THE AUTOMOBILE INDUSTRY

    Directory of Open Access Journals (Sweden)

    F. A. Sabadash

    2016-01-01

    Full Text Available Formation of a market management mechanism in the Russian economy objectively requires strengthening the role of logistics in general and in the restructuring of the automotive industry in Russia in particular. In the article the main reasons that caused such an interest in the analysis is the automotive industry.Methodology. The methodological basis of this article are comparative, economic and statistical analysis methods.The purpose of this article is to reveal the key theoretical and practical issues of the role of logistics in the restructuring of the automotive industry companies, taking into account global transformations occurring in the world economy. This has allowed to specify the main issues associated with the use of logistics in the restructuring of the automotive industry in Russia.Conclusions. The following conclusions were obtained: research in the field of restructuring of the automotive industry enterprises are considered in the most general terms as "any changes to the strategic nature of the enterprise"; The second approach – the authors in their definitions focus on the restructuring of its individual aspects – goals, directions and forms of restructuring.

  17. FISCAL COUNCILS AS AN ELEMENT OF THE INSTITUTIONAL ENVIRONMENT OF FISCAL POLICY – THE CASE OF POLAND

    Directory of Open Access Journals (Sweden)

    Jolanta Maria CIAK

    2016-02-01

    Full Text Available Fiscal institutions, along with fiscal rules and budgetary procedures, are elements of the institutional environment of fiscal policy. Well pursued fiscal policy is reflected in the fiscal situation of a given country. The activities of many EU member countries and of Poland, done up till now, have been insufficient to keep the discipline in public finance. The effect of the lack of the discipline is a long-term budget deficit and public debt. According to the studies by the European Commission, the level of budgetary deficit in the countries with an independent fiscal institution was considerably lower than that in the countries without such an institution. Independent fiscal institutions in the European Union member countries and in the world differ according to their tasks, rights and responsibilities. It results predominantly from the political conditions, existing institutional arrangements and from the challenges facing fiscal policy in particular countries. The aim of the article is to indicate the possibility to create in Poland an independent institution which would support the maintaining discipline of public finance and increase the transparency of the fiscal policy pursued by the public authorities. The following hypothesis is stated in the article: in Poland there is a real opportunity for functioning of an independent fiscal council, which would act as a guardian of the condition of public finance and as an advisor, and would watch the pursuing of a correct fiscal policy.  

  18. Restructuring the organizational culture of medical institutions: a study on a community hospital in the I-Lan area.

    Science.gov (United States)

    Chen, Yu-Chih

    2008-09-01

    Launched in 1995, the National Health Insurance Program has imposed tremendous pressure on hospitals across Taiwan. As a result, most hospitals, especially those of small and medium scale, have gone to great lengths to restructure their organizations in order to continue operating under the new medical setting. Using a community hospital in I-Lan area as its focus, this study attempts to identify the process of organizational culture restructuring in medical institutions. This process includes the two phases of (1) analyzing difficulties faced, with particular emphasis on three problems associated with the existing organizational culture and (2) restructuring the organizational culture and evaluating the restructuring process, with emphasis on four strategies geared to modify the organizational culture and a pre-and-post quasi-experimental study to evaluate outcomes. This study uses a triangulated data collection approach comprising four qualitative data collection techniques that include semi-structured interviews, focus groups, reflective participant observation, and critical review of relevant organizational materials. The evaluation reveals a significant level of difference between employee perspectives on organizational culture before and after restructuring. In short, employees expressed that, after the restructuring, they feel more respected and recognized than before. Research results, based on an organization's cultural restructuring process, show the process by which a hospital successfully restructured its organizational culture. Empirical data derived from the restructuring process may serve as reference for other hospitals contemplating restructuring.

  19. Neo-isolationism, balanced-budget conservatism, and the fiscal impacts of immigrants.

    Science.gov (United States)

    Huber, G A; Espenshade, T J

    1997-01-01

    "A rise in neo-isolationism in the United States has given encouragement to a new fiscal politics of immigration. Growing anti-immigrant sentiment has coalesced with forces of fiscal conservatism to make immigrants an easy target of budget cuts. Limits on legal alien access to social welfare programs that are contained in the 1996 welfare and immigration reform acts seem motivated not so much by a guiding philosophy of what it means to be a member of American society as by a desire to shrink the size of the federal government and to produce a balanced budget. Even more than in the past, the consequence of a shrinking welfare state is to metamorphose legal immigrants from public charges to windfall gains for the federal treasury."

  20. Yardstick competition, fiscal disparities, and equalization

    NARCIS (Netherlands)

    Allers, Maarten A.

    2012-01-01

    The theory of political yardstick competition states that a comparison of public service levels and tax rates with those in nearby jurisdictions can provide voters with a useful instrument to assess politicians' performance. However, we argue that fiscal disparities bias this yardstick, and that thi

  1. Public Libraries Survey: Fiscal Year 2009

    Science.gov (United States)

    Miller, Kim A.; Swan, Deanne W.; Craig, Terri; Dorinski, Suzanne; Freeman, Michael; Isaac, Natasha; O'Shea, Patricia; Schilling, Peter; Scotto, Jennifer

    2011-01-01

    The Public Libraries Survey (PLS) is a voluntary survey conducted annually by the Institute of Museum and Library Services (IMLS). IMLS collects these data under the mandate in the Museum and Library Services Act of 2003 as stated in SEC. 210. The U.S. Census Bureau is the data collection agent for IMLS. The fiscal year (FY) 2009 survey is the…

  2. Public Libraries Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim A.; Craig, Terri; Dorinski, Suzanne; Freeman, Michael; Isaac, Natasha; Keng, Jennifer; O'Shea, Patricia; Schilling, Peter

    2010-01-01

    The Public Libraries Survey (PLS) is a voluntary survey conducted annually by the Institute of Museum and Library Services (IMLS). IMLS collects these data under the mandate in the Museum and Library Services Act of 2003 as stated in Section 210. The U.S. Census Bureau is the data collection agent for IMLS. The Fiscal Year (FY) 2008 survey is the…

  3. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

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

    2009-01-01

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

  4. State Library Agency Survey: Fiscal Year 2007

    Science.gov (United States)

    Henderson, Everett; Manjarrez, C. Arturo; Miller, Kim A.; Dorinski, Suzanne; Freeman, Michael; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2008-01-01

    This report marks the second release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2007. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  5. When is fiscal adjustment an illusion?

    NARCIS (Netherlands)

    Easterly, W; de Haan, J; Gali, G

    1999-01-01

    Fiscal adjustment is an illusion when it lowers the budget deficit or public debt but leaves government net worth unchanged. Conventional measures of the budget deficit largely show the change in public sector debt. Ideally, the measured deficit would reflect the change in Public sector net worth. M

  6. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

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

  7. 45 CFR 98.67 - Fiscal requirements.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Fiscal requirements. 98.67 Section 98.67 Public...) Unless otherwise specified in this part, contracts that entail the expenditure of CCDF funds shall comply with the laws and procedures generally applicable to expenditures by the contracting agency of its own...

  8. Yardstick competition, fiscal disparities, and equalization

    NARCIS (Netherlands)

    Allers, Maarten A.

    2012-01-01

    The theory of political yardstick competition states that a comparison of public service levels and tax rates with those in nearby jurisdictions can provide voters with a useful instrument to assess politicians' performance. However, we argue that fiscal disparities bias this yardstick, and that thi

  9. The State Economic, Demographic & Fiscal Handbook 1993.

    Science.gov (United States)

    Baer, David; Cohen, Lee

    This handbook is an easy-to-use reference book for policymakers, public officials, and policy analysts, as well as anyone else who may need up-to-date information about state economic, demographic, and fiscal data. The book includes data on demographics, poverty rates, per capita state personal income, state and local tax rates, and state and…

  10. Statistics Concerning Indian Education, Fiscal Year 1973.

    Science.gov (United States)

    Hildebrand, Alice S., Comp.

    American Indian children attend public, Federal, private, and mission schools. In fiscal year 1973 there were 187,613 Indians (aged 5 to 18 years) enrolled in these schools in the U.S. Of these 68.5 percent attended public schools; 25.6 percent attended Federal schools; and 5.9 percent attended mission and other schools. The Bureau of Indian…

  11. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

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

  12. When is fiscal adjustment an illusion?

    NARCIS (Netherlands)

    Easterly, W; de Haan, J; Gali, G

    Fiscal adjustment is an illusion when it lowers the budget deficit or public debt but leaves government net worth unchanged. Conventional measures of the budget deficit largely show the change in public sector debt. Ideally, the measured deficit would reflect the change in Public sector net worth.

  13. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

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

  14. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services 42 CFR Part 433 State Fiscal Administration CFR Correction 0 In Title 42 of the Code of Federal Regulations, Parts 430 to 481, revised as of October 1,...

  15. School Principal Speech about Fiscal Mismanagement

    Science.gov (United States)

    Hassenpflug, Ann

    2015-01-01

    A review of two recent federal court cases concerning school principals who experienced adverse job actions after they engaged in speech about fiscal misconduct by other employees indicates that the courts found that the principal's speech was made as part of his or her job duties and was not protected by the First Amendment.

  16. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

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

  17. 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.

  18. Informatics requirements for a restructured competitive electric power industry

    Energy Technology Data Exchange (ETDEWEB)

    Pickle, S.; Marnay, C.; Olken, F. [eds.

    1996-08-01

    The electric power industry in the United States is undergoing a slow but nonetheless dramatic transformation. It is a transformation driven by technology, economics, and politics; one that will move the industry from its traditional mode of centralized system operations and regulated rates guaranteeing long-run cost recovery, to decentralized investment and operational decisionmaking and to customer access to true spot market prices. This transformation will revolutionize the technical, procedural, and informational requirements of the industry. A major milestone in this process occurred on December 20, 1995, when the California Public Utilities Commission (CPUC) approved its long-awaited electric utility industry restructuring decision. The decision directed the three major California investor-owned utilities to reorganize themselves by the beginning of 1998 into a supply pool, at the same time selling up to a half of their thermal generating plants. Generation will be bid into this pool and will be dispatched by an independent system operator. The dispatch could potentially involve bidders not only from California but from throughout western North America and include every conceivable generating technology and scale of operation. At the same time, large customers and aggregated customer groups will be able to contract independently for their supply and the utilities will be required to offer a real-time pricing tariff based on the pool price to all their customers, including residential. In related proceedings concerning competitive wholesale power markets, the Federal Energy Regulatory Commission (FERC) has recognized that real-time information flows between buyers and sellers are essential to efficient equitable market operation. The purpose of this meeting was to hold discussions on the information technologies that will be needed in the new, deregulated electric power industry.

  19. The regulatory contract and restructuring: A modest proposal

    Energy Technology Data Exchange (ETDEWEB)

    Hartman, R.S. [Cambridge Economics Inc., MA (United States); Tabors, R. [Tabors Caramanis and Associates, Cambridge, MA (United States)

    1996-12-01

    History does not support the notion that the regulatory contract has treated utilities unfairly. But to the extent it is decided, for other reasons, that utilities should receive transition payments as the industry is pushed to a more competitive framework, there are four important principles to keep firmly in mind. To paraphrase the contemporary bumper sticker, `in the economic, social and/or romantic affairs of man and/or woman, unexpected events happen.` A more thoughtful interpretation of this notion would be that in economic and social interrelationships, individuals formulate behavioral plans based upon expectations about the state of the world and/or the behavior of other individuals. Should those expectations turn out to be incorrect, the individuals relying upon those expectations and their plans will be frustrated. The frustrated individuals may rail against their fate; they may accept their disappointment stoically. They may `take arms against a sea of troubles, and by opposing end them.` Alternatively and more likely in late twentieth century America, they may litigate (or threaten litigation) for breach of contract, claiming that some implicit or explicit, oral or written contract has been breached and that reliance upon that contract has consequently damaged them. The discussion of assets potentially stranded by the ongoing restructuring of the U.S. electric power industry has been characterized by the latter response. As some utilities have faced the possible economic obsolescence of particular generation assets in light of technological changes and altered regulatory rules, they have invoked the notion of a `regulatory contract` having governed their expectations, behavior and past capital investment. By implication, these utilities argue that they should be fully compensated for all cost incurred under good faith adherence to past regulatory processes and procedures.

  20. Interfacial molecular restructuring of plasticized polymers in water.

    Science.gov (United States)

    Hankett, Jeanne M; Lu, Xiaolin; Liu, Yuwei; Seeley, Emily; Chen, Zhan

    2014-10-07

    Upon water contact, phthalate-plasticized poly(vinyl chloride) (PVC) surfaces are highly unstable because the plasticizer molecules are not covalently bound to the polymer network. As a result, it is difficult to predict how the surface polymer chains and plasticizers may interact with water without directly probing the plastic/water interface in situ. We successfully studied the molecular surface restructuring of 10 wt% and 25 wt% bis 2-ethylhexyl phthalate (DEHP)-plasticized and pure PVC films (deposited on solid substrates) in situ due to water contact using sum frequency generation (SFG) vibrational spectroscopy. SFG spectral signals from both the top and the bottom of the plastic film were obtained simultaneously, so a thin-film model spectral analysis was applied to separately identify the molecular changes of plastics at the surface and the plastic/substrate interface in water. It was found that in water both the structures of the plastic surface and the buried plastic/substrate interface changed. After removing the samples from the water and exposing them to air again, the surface structures did not completely recover. Further SFG experiments confirmed that small amounts of DEHP were transferred into the water. The leached DEHP molecules could reorder and permanently transfer to new surfaces through water contact. Our studies indicate that small amounts of phthalates can transfer from surface to surface through water contact in an overall scope of minutes. This study yields vital new information on the molecular surface structures of DEHP plasticized PVC in water, and the transfer behaviors and environmental fate of plasticizers in polymers.