WorldWideScience

Sample records for matter fiscal practices

  1. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

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

  2. The Practice of Fiscal Citizenship

    Directory of Open Access Journals (Sweden)

    Ana Maria da Costa Porto

    2016-12-01

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

  3. Why Macro Practice Matters

    Science.gov (United States)

    Reisch, Michael

    2016-01-01

    This article asserts that macro practice is increasingly important in today's rapidly changing and complex practice environment. It briefly explores the history of macro practice in U.S. social work, summarizes its major contributions to the profession and to U.S. society, and provides some suggestions for how social work programs can expand…

  4. 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…

  5. Fiscal councils as a mechanism for establishing fiscal discipline

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

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

  6. Report for fiscal 1981 of committee on industrial solar system practical application technologies development; 1981 nendo sangyoyo solar system jitsuyoka gijutsu kaihatsu iinkai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-03-01

    NEDO (New Energy and Industrial Technology Development Organization) has been engaged in the development of technologies for the practical application of industrial solar systems since fiscal 1980, and has a committee established to ensure smooth progress of the endeavor. Outlined in this report are mainly the agendas of the fiscal 1981 committee and working group activities. Taken up at the 1st committee meeting convened on September 18, 1981, were the outline of the results of research conducted in fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, presentation at the International Solar Energy Society congress, and the course for system development efforts to follow. The 2nd meeting covered investigations of the actualities of dyeing plants, execution plans for fiscal 1982, and the prospects. The 3rd meeting involved a study of system flow. The cascading heat process working group at its 1st meeting discussed the achievements of fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, and presentation at the International Solar Energy Society congress. The 2nd meeting covered execution plans for fiscal 1982, the prospects, and system flow. The fixed heat process working group at its 1st meeting discussed the achievements of fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, and the International Solar Energy Society congress. The 2nd meeting took up execution plans for fiscal 1982, the prospects, and system flow. (NEDO)

  7. Dutch Gas Revenues and Fiscal Policy. Theory versus practice

    International Nuclear Information System (INIS)

    Wierts, P.; Schotten, G.

    2008-01-01

    The Dutch government's revenues from natural gas fluctuate heavily and will dry up within several decades. According to the academic literature, only the permanent return on gas wealth should be included as income on the government's annual budget. This would prevent a deterioration in net wealth, and provide the budget with a stable source of income from which future generations can also benefit. On the basis of conservative estimates, it follows from our calculations that the Netherlands could count on a permanent annual flow of receipts of around eur 2.5 billion. In practice, however, gas revenues are included directly in the budget, while a part is reserved for investment via the Economic Structure Reinforcement Fund (Fonds Economische Structuurversterking). Using gas revenues for debt reduction, higher spending or lower taxes are political choices made anew by every new government. Our estimation results for the period 1975-2007 show that of a 1% of GPD rise/fall in gas revenues, 0.8 percentage point goes to easing/tightening policy and 0.2 percentage point to an increase/decrease of the budget balance. In the light of the recent fluctuations in oil and gas prices, preserving the stock of wealth from natural gas resources should become more important for the budgetary treatment of gas revenues in the Netherlands [nl

  8. Dynamic design matter[s] : Practical considerations for interactive architecture

    NARCIS (Netherlands)

    Jaskiewicz, T.

    2008-01-01

    This paper explores the concept of interactive architecture. The first section begins by formulating a daring vision of a radically new kind of architecture. In the second chapter this vision is further elaborated upon, by proposing a generic approach towards practically accomplishing the originally

  9. Empiricism Verses Rationalism: Matters Arising in Medical Practice ...

    African Journals Online (AJOL)

    Empiricism Verses Rationalism: Matters Arising in Medical Practice. ... AFRREV STECH: An International Journal of Science and Technology ... entirely antagonistic to one another, one favoring the senses and the other favoring the mind.

  10. Do Monetary, Fiscal and Financial Institutions Really Matter for Inflation Targeting in Emerging Market Economies?

    OpenAIRE

    Seedwell Hove; Albert Touna Mama; Fulbert Tchana Tchana

    2011-01-01

    Most emerging market economies (EMEs) which have implemented inflation targeting (IT) have continued to experience large, frequent and sometimes persistent inflation target misses. At the same time these countries had reformed their institutional structures when implementing IT. In this paper we empirically study the importance of central bank independence, fiscal discipline and financial sector development for the achievement of inflation targets in EMEs using the panel ordered logit model. ...

  11. Brain Matters: Practicing Religion, Forming the Faithful

    Science.gov (United States)

    Hogue, David A.

    2012-01-01

    Religious practices have long drawn on the social sciences to broaden our understanding of how human beings develop, learn, relate, and are formed. While the religion and science conversations have not always been friendly, a growing number of theologians and scientists are engaged in promising dialogues where the interests of both parties…

  12. Addressing Ethical Matters in Ukrainian Accounting Practice

    Directory of Open Access Journals (Sweden)

    Yurii Zhatkin

    2017-10-01

    Full Text Available Nowadays professional ethics is rapidly gaining its importance all over the world in general and in accounting ethics, in particular. Financial scandals have shifted the focus from the technical competence of accounting professionals to their ethical behavior. Recent developments and changes have made the code of ethics a vital tool to maintain the reputation of the accounting profession, however, little is known about the recent developments in this field in the transition economy of Ukraine. The aim of the research is to reveal the opinions on professional accounting ethics among Ukrainian professionals and to identify the adherence to ethical behavior and prevalence of ethical issues in accounting practices in Ukraine. The authors conducted a survey in the form of questionnaire among the target audience of professional accountants in both private and public organizations. The results have shown that while the general opinion of the respondents on the present level of accounting ethics in Ukraine is low, they are well aware of the Code of Ethics for Professional Accountants, its main principles and their importance. The study also indicated that professional ethics should be included into the HEIs curriculum and definitely deserves more attention from the public side.

  13. Feedback matters current feedback practices in the EFL classroom

    CERN Document Server

    Reitbauer, Margit; Mercer, Sarah; Schumm-Fauster, Jennifer

    2013-01-01

    This varied collection of papers is concerned with feedback in the language learning context. With its blend of theoretical overviews, action research-based empirical studies and practical implications, this will be a valuable resource for all academics and practitioners concerned with generating feedback that matters.

  14. Frederick Soddy and the practical significance of radioactive matter

    International Nuclear Information System (INIS)

    Freedman, M.I.

    1979-01-01

    A short account is given of Soddy's interest in the practical significance of radioactive matter, illustrated by his work on mesothorium as a radium substitute and by his publications pointing out the possible exploitation of atomic energy in an industrial society. (U.K.)

  15. Sociomateriality in medical practice and learning: attuning to what matters.

    Science.gov (United States)

    Fenwick, Tara

    2014-01-01

    In current debates about professional practice and education, increasing emphasis is placed on understanding learning as a process of ongoing participation rather than one of acquiring knowledge and skills. However, although this socio-cultural view is important and useful, issues have emerged in studies of practice-based learning that point to certain oversights. Three issues are described here: (i) the limited attention paid to the importance of materiality - objects, technologies, nature, etc.-- in questions of learning; (ii) the human-centric view of practice that fails to note the relations among social and material forces, and (iii) the conflicts between ideals of evidence-based standardised models and the sociomaterial contingencies of clinical practice. It is argued here that a socio-material approach to practice and learning offers important insights for medical education. This view is in line with a growing field of research in the materiality of everyday life, which embraces wide-ranging families of theory that can be only briefly mentioned in this short paper. The main premise they share is that social and material forces, culture, nature and technology, are enmeshed in everyday practice. Objects and humans act upon one another in ways that mutually transform their characteristics and activity. Examples from research in medical practice show how materials actively influence clinical practice, how learning itself is a material matter, how protocols are in fact temporary sociomaterial achievements, and how practices form unique and sometimes conflicting sociomaterial worlds, with diverse diagnostic and treatment approaches for the same thing. This discussion concludes with implications for learning in practice. What is required is a shift from an emphasis on acquiring knowledge to participating more wisely in particular situations. This focus is on learning how to attune to minor material fluctuations and surprises, how to track one's own and others

  16. Features of VAT Accounting and Fiscality – History, Practices and Prospects

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2013-12-01

    Full Text Available The value-added tax (VAT is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states, VAT has a big spreading area. The taxation rates are different from a country to another, according to the economic conditions and the fiscal law (in EU, from 15% for Cyprus and Luxembourg to 27% for Hungary, and outside EU, from 3% for Iran, to 25% for Norway. In Romania, the rates are: the standard rate of 24% and the reduced rates of 9% and 5%, the payment term being monthly or quarterly, according to the company turnover. In the accounting and fiscality area, VAT presents special features, conditioned by the type of activity and the company size. In order to support the small companies, starting with 01.01.2013 the “VAT Encashment System” was introduced, that relates the VAT payability to the encashment moment of the invoice. The VAT impact on the profitability is an aspect that must be considered when we discuss about: costs, cash-flow, results, liquidity, solvency or efficiency rates.

  17. Is Treating Motor Problems in DCD Just a Matter of Practice and More Practice?

    Science.gov (United States)

    Schoemaker, Marina M; Smits-Engelsman, Bouwien C M

    Developmental coordination disorder (DCD) is often called a motor learning deficit. The question addressed in this paper is whether improvement of motor skills is just a matter of mere practice. Without any kind of intervention, children with DCD do not improve their motor skills generally, whereas they do improve after task-oriented intervention. Merely offering children the opportunity to practice motor skills, for instance by playing active video games, did lead to improved motor performance according to recent research findings, but to a lesser extent than task-oriented intervention. We argue that children with DCD lack the required motor problem-solving skills necessary to further improve their performance. Explicit motor teaching with an emphasis on developing these problem-solving skills is a necessary ingredient of intervention in DCD, leveraging the effectiveness of intervention above that of mere practicing.

  18. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

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

  19. 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

  20. Energy fiscality

    International Nuclear Information System (INIS)

    2001-07-01

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

  1. CODE SETTING TRENDS IN ELECTORAL MATTERS - CODE OF GOOD PRACTICE IN ELECTORAL MATTERS - VENICE 2002

    Directory of Open Access Journals (Sweden)

    Mircea-Constantin SINESCU

    2016-05-01

    Full Text Available The integrated and ongoing effort of the of the states in the European area to modernize and adapt their laws to the current needs and exigencies of the citizens is transposed, in terms of constitutional matters, in the actions of the European Commission for Democracy through Law, better known as the Venice Commission, as Venice is the place of the proceedings of this Council of Europe's advisory body on constitutional matters.

  2. CODE SETTING TRENDS IN ELECTORAL MATTERS - CODE OF GOOD PRACTICE IN ELECTORAL MATTERS - VENICE 2002

    OpenAIRE

    Mircea-Constantin SINESCU; Mihai-Daniel ONIȘOR

    2016-01-01

    The integrated and ongoing effort of the of the states in the European area to modernize and adapt their laws to the current needs and exigencies of the citizens is transposed, in terms of constitutional matters, in the actions of the European Commission for Democracy through Law, better known as the Venice Commission, as Venice is the place of the proceedings of this Council of Europe's advisory body on constitutional matters.

  3. Implementation of parental feeding practices: does parenting style matter?

    Science.gov (United States)

    Kiefner-Burmeister, Allison; Hoffmann, Debra; Zbur, Samantha; Musher-Eizenman, Dara

    2016-09-01

    To combat childhood obesity, researchers have focused on parental feeding practices that promote child health. The current study investigated how parenting style relates to twelve parental feeding practices. Data on parenting style and parental feeding practices were obtained for a correlational study from users of Amazon's Mechanical Turk, an online survey system. USA. Mothers of children aged 7-11 years (n 193). Parenting style related differentially to eleven out of the twelve measured practices. Authoritative mothers displayed more feeding practices that promote child health and fewer practices that impede child health. Authoritarian and permissive mothers displayed more unhealthy practices than authoritative mothers, but differed from each other on the practices they employed. Parenting style may relate to more aspects of feeding than previously realized. The inclusion of numerous healthy feeding practices along with unhealthy practices in the current study provides suggestions for the application of healthy feeding behaviours. Instruction on feeding behaviours and parenting style should be a focus of future educational programmes.

  4. Photobiogeochemistry of organic matter. Principles and practices in water environments

    Energy Technology Data Exchange (ETDEWEB)

    Mostofa, Khan M.G. [Chinese Academy of Sciences, Guiyang, Guizhou (China). Inst. of Geochemistry; Yoshioka, Takahito [Kyoto Univ. (Japan). Field Science Education; Mottaleb, M. Abdul [Northwest Missouri State Univ., MO (United States). Dept. of Chemistry and Physics; Vione, Davide (eds.) [Turin Univ. (Italy). Dipt. di Chimica Analitica

    2013-03-01

    Gives a comprehensive account of photo and biological processes of key biogeochemical functions and their interrelations in the aquatic environment. Discusses essential issues refering to the aquatic environment. Designed as a study text for students. Photoinduced processes, caused by natural sunlight, are key functions for sustaining all living organisms through production and transformation of organic matter (OM) in the biosphere. Production of hydrogen peroxide (H2O2) from OM is a primary step of photoinduced processes, because H2O2 acts as strong reductant and oxidant. It is potentially important in many aquatic reactions, also in association with photosynthesis. Allochthonous and autochthonous dissolved organic matter (DOM) can be involved into several photoinduced or biological processes. DOM subsequently undergoes several physical, chemical, photoinduced and biological processes, which can be affected by global warming. This book is uniquely structured to overview some vital issues, such as: DOM; H2O2 and ROOH; HO x; Degradation of DOM; CDOM, FDOM; Photosynthesis; Chlorophyll; Metal complexation, and Global warming, as well as their mutual interrelationships, based on updated scientific results''.

  5. Tiny Moments Matter: Promoting Professionalism in Everyday Practice.

    Science.gov (United States)

    Bernabeo, Elizabeth C; Chesluk, Benjamin; Lynn, Lorna

    2018-01-01

    Professionalism rests upon a number of individual, environmental, and societal level factors, leading to specific professional behavior in specific situations. Focusing on professional lapses to identify and remediate unprofessional physicians is incomplete. We explored professionalism in practicing internal medicine physicians in the context of everyday practice, to highlight how typical experiences contribute to positive, yet often unnoticed, professional behavior. In-depth interviews were used to uncover 13 physicians' most meaningful experiences of professionalism. Data were collected and analyzed using a grounded theory approach. Results revealed several themes around which physicians embody professionalism in their daily lives. Physicians feel most professional when they are able to connect and establish trust with patients and colleagues and when they serve as positive role models to others. Physicians conceptualize professionalism as a dynamic and evolving competency, one that requires a lifelong commitment and that provides opportunities for lifelong learning. Focusing on actual perceptions of experiences in practice offers important insights into how physicians think about professionalism beyond a traditional remediation and lapses perspective. Physicians often go out of their way to connect with patients and colleagues, serving and modeling for others, often at the expense of their own work-life balance. These moments help to infuse energy and positivity into physician practices during a time when physicians may feel overburdened, overscheduled, and overregulated. Understanding professionalism as developmental helps frame professionalism as a lifelong competency subject to growth and modification over time.

  6. Movement Matters: Observing the Benefits of Movement Practice

    Science.gov (United States)

    Fuchs, Melani Alexander

    2015-01-01

    Montessori's first premise is that movement and cognition are closely entwined, and movement can enhance thinking and learning (Lillard, 2005). Children must move, and practice moving, to develop strength, balance, and the stability needed to fully participate in the rigors of daily life. It is imperative for young children's motor…

  7. What really matters? Materiality disclosures in sustainability reporting practices

    OpenAIRE

    Puroila, Jenni

    2015-01-01

    This thesis attempts to increase the understanding of materiality in the context of sustainability reporting. The objective is to examine the materiality concept and its application, as well as to explore the point of view through which something is considered as material. The study compares the practices and patterns used in defining and measuring materiality, and identifies the underlying frames of materiality in sustainability reports. The theoretical framework of the study includes a...

  8. Criticality Risk Management: Why Analysis of Operating Practices Matters

    International Nuclear Information System (INIS)

    Menuet, L.; Tasset, D.; Hebraud, C.

    2016-01-01

    The criticality risk is an unwanted neutron chain reaction that could lead, if not under control, to a criticality accident resulting in a high release of energy accompanied by an intense emission of neutron and gamma radiation. Thus, the management of criticality risk in Fuel Cycle Facilities relies mainly on a set of prescriptions and requirements established by the licencees for achieving safety objectives. This paper intends to show that, beyond prescriptions and requirements, a socio-technical approach is essential to define a relevant set of criticality safety rules favouring efficient and safe human activities. Indeed, a thorough knowledge of staff operating practices, beyond contributing significantly to the definition of appropriate technical and organizational provisions, enhances safety management combining “rule-based safety” and “managed safety”. Rule-based safety (top down definition of the rules) can be achieved by anticipating undesirable situations and defining provisions to avoid and manage them in daily practices. On the other hand, managed safety (integration of local characteristics) develops the sociotechnical system capacity to anticipate, recognise and formulate appropriate responses to unexpected scenarios that were not foreseen by the organization, or to rules that are not applicable to the operational realities. Thus, an effective safety management relies on human expertise, on the skills of individuals, on the quality of initiatives, and on the way teams and organizations perform the operations on a daily basis, interact and coordinate to integrate and regulate both ruled-based safety and managed safety.

  9. 37 CFR 11.10 - Restrictions on practice in patent matters.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Restrictions on practice in patent matters. 11.10 Section 11.10 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE REPRESENTATION OF OTHERS BEFORE THE UNITED STATES PATENT AND...

  10. Greening healthcare: practicing as if the natural environment really mattered.

    Science.gov (United States)

    Irvine, Katherine N; Warber, Sara L

    2002-01-01

    The natural world's role in human well-being is an essential, yet often forgotten, aspect of healthcare. Of particular importance are the benefits one can derive through interaction with natural environments. While health is an obvious goal of allopathic medicine, many healthcare settings are neither nurturing nor healing. Reincorporating the natural world into the design of settings in which medicine is practiced is one way to complement conventional healing modalities and move healthcare toward being more "green." This article discusses the breadth of existing knowledge available on the positive aspects of interaction with nature and provides a comprehensive theoretical perspective for future research. Computerized searches were conducted using MEDLINE, PsycINFO, the Social and Scientific Science Indices, Dissertation Abstracts, Lexus-Nexus, the University of Michigan library, and the Internet. Searches were conducted from June 2001 through March 2002. Keywords used included health, well-being stress, attention, nature, garden, landscape, restorative, and healing. The literature, published between 1960 and 2001, came from various disciplines, including medicine, public health, nursing psychology, natural resources, history, and landscape architecture. Four components of well-being were used as a framework for literature selection: physical psychological-emotional social, and spiritual. Articles were qualitatively reviewed to extract theories, hypotheses, and experimental evidence. Interaction with nature positively affects multiple dimensions of human health. Physiological effects of stress on the autonomic nervous system are lessened. Psychologically, deficits in attention can be restored or minimized, and people report feeling greater satisfaction with a variety of aspects of life. The presence of the natural world promotes social health by encouraging positive social interaction and lessening the frequency of aggressive behavior. Spiritual well-being is

  11. The role of practical wisdom in nurse manager practice: why experience matters.

    Science.gov (United States)

    Cathcart, Eloise Balasco; Greenspan, Miriam

    2013-10-01

    To illustrate through the interpretation of one representative nurse manager's narrative how the methodology of practice articulation gives language to the ways practical wisdom develops in leadership practice and facilitates learning. Patricia Benner's corpus of research has demonstrated that reflection on clinical narratives comes closer than other pedagogical methods to replicating and enhancing the experiential learning required for the development of practical wisdom. Using Benner's methodology of practice articulation, 91 nurse managers wrote and read to a peer group a narrative of their lived experience in the role. The groups interpreted the narratives to extract the skilled knowledge and ethics embedded in the practice of the nurse manager authors. One narrative was chosen for this paper because it is a particularly clear exemplar of how practical wisdom develops in nurse manager practice. Articulating and reflecting on experiential learning led to an understanding of how practical wisdom developed in one nurse manager's practice. Interpretation of the narrative of one nurse manager illustrated how reflection on a complex ethical dilemma was a source of character development for the individual and the peer group. Describing and interpreting how practical wisdom develops for individual nurse managers can be a source of learning for the narrative author and other role incumbents who need to make sound decisions and take prudent action in ethically challenging situations. © 2013 John Wiley & Sons Ltd.

  12. Practical Matters

    DEFF Research Database (Denmark)

    Elle, Birgitte

    Denmark has recently on a small scale tried new initiatives and ways of thinking teacher education out, which implied the students simultaneous trainee employment at a school, and their maintaining of the study activities at the teacher university college. This Danish initiative differs from other...... in western countries well known ways of organising teacher education as school-based, with a strong workplace focus, as well as from the use of the teacher assistant as support staff in schools. This paper discusses key findings and some theoretical implications from the simultaneous follow-up research......-up research made use of notions of decentredness in the ‘situated learning theory’ (Lave & Wenger) and of ‘communities of practice’ (Wenger), and this theoretical basis was further expanded with the notions of power relations and de-naturalised perspectives, (Foucault), and neo-liberalism (Rose). The follow...

  13. 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. ...

  14. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

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

  15. Fiscal options for America's best hospitals.

    Science.gov (United States)

    Weil, T P; Pearl, G M

    2001-06-01

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

  16. Development in fiscal 1999 of technology to put photovoltaic power generation system into practical use. Management of research and development (System development committee working group); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Kenkyu kaihatsu kanri (system kaihatsu bukai)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This paper reports activities carried out in fiscal 1999 by the system development committee working group, a subordinate organization of the committee for development of the photovoltaic power generation technology. The items of implementation laid with emphasis in the current fiscal year included deliberations on the research achievements of the projects completed in fiscal 1999, on the research achievements of the new projects during fiscal 1999, and on pre-final evaluation of the development of a technology to put photovoltaic power generation system into practical use. The themes on the progresses in fiscal 1999 reported in March 2000 consisted of the followings: research and development of a system evaluation technology, investigation and research on supply capability evaluation on the photovoltaic power generation system, researches on peripheral devices for AC modules, investigation and research on electric safety of the photovoltaic power generation system, investigation and research on long-term reliability of inverters, investigation and research on meteorological data for optimal design, investigation and research on evaluation of the photovoltaic power generation, research on a photovoltaic power generating multi-hybrid system, research on a high-density linkage technology, and demonstrative research on a solar beam micro-hydraulic hybrid system. (NEDO)

  17. FISCAL PRESSURE IN ROMANIA IN THE CURRENT PERIOD

    Directory of Open Access Journals (Sweden)

    HARALAMBIE GEORGE ALIN

    2014-05-01

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

  18. 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.

  19. 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.

  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. Fiscal 2000 research cooperation project on the research cooperation on practical application of wastewater treatment technologies for global warming prevention; 2000 nendo chikyu ondanka boshi haisui shori gijutsu no jitsuyoka ni kansuru kenkyu kyoryoku jigyo

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    A verification plant operation study is conducted in cooperation with Thailand over wastewater treatment technologies for effectively decomposing and removing organic matters contained in foods plant wastewater and for recovering methane gas therefrom. The effort aims to transfer to Thailand anaerobic wastewater treatment technologies for recovering methane gas. For the 3-year research that began in fiscal 1998, a verification plant was installed at Cho Heng Rice Vermicell Factory Co., Ltd., located 30 kilometers west of Bangkok City. In the first half of verification plant related operation studies for fiscal 2000, the plant was kept in operation for the determination of the optimum operating conditions, and operation/maintenance technologies were transferred to Thailand. In the second half, plant operation was studied for by-passing the ultimate sedimentation tank of the factory. The results of activities are summarized into seven chapters of (1) outline of research cooperation project implementation, (2) outline of project implementation in fiscal 2000, (3) verification plant operation study, (4) automatic monitoring system construction, (5) technology disseminating activities, (6) study of support in Japan, and (7) subjects for future discussion. (NEDO)

  2. Agricultural practices that store organic carbon in soils: is it only a matter of inputs ?

    Science.gov (United States)

    Chenu, Claire; Cardinael, Rémi; Autret, Bénédicte; Chevallier, Tiphaine; Girardin, Cyril; Mary, Bruno

    2016-04-01

    Increasing the world soils carbon stocks by a factor of 4 per mil annually would compensate the annual net increase of CO2 concentration in the atmosphere. This statement is the core of an initiative launched by the French government at the recent COP21, followed by many countries and international bodies, which attracts political attention to the storage potential of C in soils. Compared to forest and pasture soils, agricultural soils have a higher C storage potential, because they are often characterized by low C contents, and increasing their C content is associated with benefits in terms of soil properties and ecosystem services. Here we quantified, under temperate conditions, the additional C storage related to the implementation of two set of practices that are recognized to be in the framework of agroecology: conservation tillage on the one hand and agroforestry on the other hand. These studies were based on long-term experiments, a 16-years comparison on cropping systems on luvisols in the Paris area and a 18-year-old silvoarable agroforestry trial, on fluvisols in southern France, the main crops being cereals in both cases. C stocks were measured on an equivalent soil mass basis. Both systems allowed for a net storage of C in soils, which are, for the equivalent of the 0-30 cm tilled layer, of 0.55 ± 0.16 t ha- 1 yr- 1 for conservation agriculture (i.e. no tillage with permanent soil coverage with an associated plant, fescue or alfalfa) and of 0.25 ± 0.03 t ha-1 yr-1 for the agroforestry system. These results are in line with estimates proposed in a recent French national assessment concerning the potential of agricultural practices to reduce greenhouse gas emissions. Compared to recent literature, they further show that practices that increase C inputs to soil through additional biomass production would be more effective to store C in soil (tree rows, cover crops in conservation agriculture) than practices, such as no-tillage, that are assumed to reduce

  3. How differences matter: tracing diversity practices in obesity treatment and health promotion.

    Science.gov (United States)

    Felt, Ulrike; Felder, Kay; Penkler, Michael

    2017-01-01

    Diversity has become a buzzword in medical care, denoting a re-evaluation of what it means to attend to differences among human bodies and lives. Questions about what types of differences matter and how they should be defined have become important normative and analytical challenges. Drawing on two case studies, we show how differences between patients and patient-collectives are not simply waiting to be recognised and addressed but also enacted within situated healthcare practices. Although concerns with diversity are present in both cases, they take different forms. In a Viennese health-promotion project for obese clients, care practices are both based on and reproduce large-scale categories that divide the population into distinct subgroups with specific needs. Conversely, in an outpatient clinic for bariatric surgery patients, a technical fix-oriented procedure leads to concerns over diversity becoming an add-on realised by tending to each patient's idiosyncrasies and personal stories. By tracing the practices of diversity and the tensions they produce, we show how classifications and understandings of human difference are based on infrastructures that enable and constrain them. Furthermore, we discuss how they become consequential in healthcare, thereby indicating the importance of remaining reflexive about the political implications of diversity discourse and practice. © 2016 The Authors. Sociology of Health & Illness published by John Wiley & Sons Ltd on behalf of Foundation for SHIL.

  4. Fiscal considerations

    International Nuclear Information System (INIS)

    Wheeler, C.

    1992-01-01

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

  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. What is it that matters most in the practice of nursing children?

    Directory of Open Access Journals (Sweden)

    M Coetzee

    2000-09-01

    Full Text Available This article discusses the results of a workshop designed as an action research cycle to ascertain what matters most in the practice of nursing children in South Africa today. The workshop was convened at the University of Cape Town (UCT, in order to guide and direct the newly established post- basic, children’s nursing pathway in the Bachelor of Nursing for Registered nurses [BN(RN] programme. The participants were eight experienced paediatric nurses, currently practising in a variety of settings in the Western Cape. The results show that the participants move from their original task- and procedure - based perspective to a more processive one in which the focus of the learning is relational, emphasising the family and culture of the child.

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

    OpenAIRE

    International Monetary Fund

    2001-01-01

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

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

    OpenAIRE

    International Monetary Fund

    2006-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Ionel Leonida

    2010-06-01

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

  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...... that the exogenous fiscal contraction in Denmark was a credible regime shift and, together with other reforms undertaken at the time, increased both private consumption and aggregate output....

  11. Fiscal Discipline in India

    Directory of Open Access Journals (Sweden)

    Sanhita SUCHARITA

    2011-07-01

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

  12. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

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

  13. 37 CFR 11.5 - Register of attorneys and agents in patent matters; practice before the Office.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Register of attorneys and agents in patent matters; practice before the Office. 11.5 Section 11.5 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE REPRESENTATION OF OTHERS BEFORE THE UNITED STATES PATENT AND TRADEMARK OFFICE...

  14. The Impact of Self-Perceived Subject Matter Knowledge on Pedagogical Decisions in EFL Grammar Teaching Practices

    Science.gov (United States)

    Sanchez, Hugo Santiago

    2014-01-01

    Recent developments in language teacher cognition research highlight the need to explore subject matter knowledge in relation to classroom practice. This study examines the impact of two foreign language teachers' knowledge about grammar upon their pedagogical decisions. The primary database consisted of classroom observations and post-lesson…

  15. 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

  16. Becoming ecological citizens: connecting people through performance art, food matter and practices

    Science.gov (United States)

    Roe, Emma; Buser, Michael

    2016-01-01

    Engaging the interest of Western citizens in the complex food connections that shape theirs’ and others’ personal wellbeing around issues such as food security and access is challenging. This article is critical of the food marketplace as the site for informing consumer behaviour and argues instead for arts-based participatory activities to support the performance of ecological citizens in non-commercial spaces. Following the ongoing methodological and conceptual fascination with performance, matter and practice in cultural food studies, we outline what the ecological citizen, formed through food’s agentive potential, does and could do. This is an ecological citizen, defined not in its traditional relation to the state but rather to the world of humans and non-humans whose lives are materially interconnected through nourishment. The article draws on the theories of Berlant, Latour, Bennett and Massumi. Our methodology is a collaborative arts-led research project that explored and juxtaposed diverse food practices with artist Paul Hurley, researchers, community partners, volunteers and participants in Bristol, UK. It centred on a 10-day exhibition where visitors were exposed to a series of interactive explorations with and about food. Our experience leads us to outline two steps for enacting ecological citizenship. The first step is to facilitate sensory experiences that enable the agential qualities of foodstuffs to shape knowledge making. The second is to create a space where people can perform, or relate differently, in unusual manners to food. Through participating in the project and visiting the exhibition, people were invited to respond not only as ‘ethical consumers’ but also as ‘ecological citizens’. This participatory approach to research can contribute to understandings of human-world entanglements. PMID:29708123

  17. Poly-functional description of metal complexation by natural organic matter: theory and practice

    International Nuclear Information System (INIS)

    Buffle, J.; Filella, M.; Altmann, R.S.

    1995-01-01

    The Differential Equilibrium Function (DEF) approach to metal complexation interpretation and prediction is compared to other models or approaches. The basic features of DEF are summarized, both from the experimental and theoretical points of view. The relation of DEF with key environmental concepts or parameters, in particular minor vs major complexing sites, the buffering intensity of natural organic matter (NOM), and their poly functional vs polyelectrolyte properties, is discussed. The relation between DEF and Freundlich isotherm is described quantitatively. The practical applications of DEF are discussed for (i) interpretation of metal complexation by NOM, and (ii) prediction of metal complexation by NOM. It is shown that DEF (i.e. sound extrapolation is possible with care). DEF cans be readily incorporated in metal species distribution codes (e.g. MINEQL). DEF is not equivalent to a molecular complexation model which describes complexation at each individual site; DEF gives a rigorous representation of complexation by NOM as a whole chemical system. (authors). 23 refs., 6 figs

  18. Effect of Cultural Practices in Night on Weed Density and Weed Dry Matter

    Directory of Open Access Journals (Sweden)

    M.H Rashed Mohasel

    2011-01-01

    Full Text Available Abstract In order to evaluate the response of weed seeds to light, two experiments, at two different locations were conducted at Ferdowsi university of Mashhad in 2009. At the first experiment, field was ploughed in day and night. Weed density was evaluated 70 d after plough, with 1×1 quadrate. At the second experiment, at night treatment, ploughing, potato planting and weeding with cultivator were done at night. Weed sampling was done twice at 43 and 130 days after planting with 1×1 quadrate and weeds were identified and counted. Result showed pigweed (Amaranthus retroflexus L., sowthistle (Sonchus oleraceus L., crabgrass (Digitaria sanguinalis (L. scop, jimsonweed (Datura stramonium L. and mallow (Hibiscus trionum L. did not observed at night plough, in contrast, night plough has no significance influence on common lambsquarters (Chenopodium album L., and black nightshade (Solanum nigrum L.. Only common lambsquarters had similar appearance in two treatments, indicating insusceptibility of this weed to time of plough. Interestingly, at the second experiment, result was very similar. Potato yield was higher at night treatment, but not significant. This research showed that some cultural practice like plough, planting and weeding with cultivator in night can reduce weed density and weed dry matter. Keywords: Germination, Time of plough, Sustainable weeds management, Light

  19. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2015-06-01

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

  1. Classroom Materials for Teaching "The Particle Nature of Matter." Practical Paper No. 173.

    Science.gov (United States)

    Pella, Milton O.; And Others

    This document presents the lesson plans and tests used in the research study reported in Technical Report 173 (ED 070 658), together with descriptions of models and films developed for the teaching program. Thirty-one lessons are included, covering the topics of matter and energy; making interferences; particles; a model for matter; particles and…

  2. Fiscal crime in Serbia

    OpenAIRE

    Kulić, Mirko; Milošević, Goran; Milašinović, Srđan

    2011-01-01

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

  3. Petroleum fiscality indicators

    International Nuclear Information System (INIS)

    2008-02-01

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

  4. 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

  5. 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

  6. 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...

  7. Management of organic matter in the tropics: Translating theory into practice

    NARCIS (Netherlands)

    Palm, C.A.; Giller, K.E.; Mafongoya, P.L.; Swift, M.J.

    2001-01-01

    Inputs of organic materials play a central role in the productivity of many tropical farming systems by providing nutrients through decomposition and substrate for synthesis of soil organic matter (SOM). The organic inputs in many tropical farming systems such as crop residues, manures, and natural

  8. Writing short alarm messages : A matter of education, training and practice

    NARCIS (Netherlands)

    Jagtman, H.M.

    2013-01-01

    The Netherlands has a new tool to alarm and inform the population in case of crises. NL-Alert can simultaneously draw people’s attention and explain the crisis matter. The use requires determining of both the impact area and the alarm text. This raises questions about required knowledge and

  9. 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.

  10. Organic matter composition of soil macropore surfaces under different agricultural management practices

    Science.gov (United States)

    Glæsner, Nadia; Leue, Marin; Magid, Jacob; Gerke, Horst H.

    2016-04-01

    Understanding the heterogeneous nature of soil, i.e. properties and processes occurring specifically at local scales is essential for best managing our soil resources for agricultural production. Examination of intact soil structures in order to obtain an increased understanding of how soil systems operate from small to large scale represents a large gap within soil science research. Dissolved chemicals, nutrients and particles are transported through the disturbed plow layer of agricultural soil, where after flow through the lower soil layers occur by preferential flow via macropores. Rapid movement of water through macropores limit the contact between the preferentially moving water and the surrounding soil matrix, therefore contact and exchange of solutes in the water is largely restricted to the surface area of the macropores. Organomineral complex coated surfaces control sorption and exchange properties of solutes, as well as availability of essential nutrients to plant roots and to the preferentially flowing water. DRIFT (Diffuse Reflectance infrared Fourier Transform) Mapping has been developed to examine composition of organic matter coated macropores. In this study macropore surfaces structures will be determined for organic matter composition using DRIFT from a long-term field experiment on waste application to agricultural soil (CRUCIAL, close to Copenhagen, Denmark). Parcels with 5 treatments; accelerated household waste, accelerated sewage sludge, accelerated cattle manure, NPK and unfertilized, will be examined in order to study whether agricultural management have an impact on the organic matter composition of intact structures.

  11. Fiscal Year 2015 Budget

    Data.gov (United States)

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

  12. Fiscal Multipliers in Ukraine

    OpenAIRE

    Pritha Mitra; Tigran Poghosyan

    2015-01-01

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

  13. Providers' Attitudes Toward Evidence-Based Practices: Is it Just About Providers, or do Practices Matter, Too?

    Science.gov (United States)

    Reding, Michael E. J.; Chorpita, Bruce F.; Lau, Anna S.; Innes-Gomberg, Debbie

    2014-01-01

    Evidence-based practice (EBP) attitudes were measured in a sample of Los Angeles County mental health service providers. Three types of data were collected: provider demographic characteristics, attitudes toward EBP in general, and attitudes toward specific EBPs being implemented in the county. Providers could reliably rate characteristics of specific EBPs, and these ratings differed across interventions. Preliminary implementation data indicate that appealing features of an EBP relate to the degree to which providers use it. These findings suggest that assessing EBP-specific attitudes is feasible and may offer implementation-relevant information beyond that gained solely from providers' general attitudes toward EBP. PMID:24166077

  14. THE ESSENCE OF FISCAL MANAGEMENT

    OpenAIRE

    Carmen Comaniciu

    2008-01-01

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

  15. Does Gender Matter? Collaborative Learning in a Virtual Corporate Community of Practice

    Science.gov (United States)

    Tomcsik, Rachel E.

    2010-01-01

    The purpose of this study was to investigate how gender identity construction in virtuality and actuality affect collaborative learning in a corporate community of practice. As part of a virtual ethnographic design, participants were employees from a major American corporation who were interested specifically in social networking applications. The…

  16. The severity of the visual impairment and practice matter for drawing ability in children.

    Science.gov (United States)

    Vinter, Annie; Bonin, Patrick; Morgan, Pascal

    2018-07-01

    Astonishing drawing capacities have been reported in children with early visual impairments. However, most of the evidence relies on single case studies. Hitherto, no study has systematically jointly investigated, in these children, the role of (1) the severity of the visual handicap, (2) age and (3) practice in drawing. The study aimed at revealing the specificities of the drawing in children deprived from vision, as compared to children with less severe visual handicap and to sighted children performing under haptic or usual visual control. 148 children aged 6-14 years had to produce 12 drawings of familiar objects. 38 had a severe visual impairment, 41 suffered from low vision, and 69 were sighted children performing either under visual condition or blindfolded under haptic control. Recognizability and other characteristics of the drawings were highly dependent on the child's degree of vision and level of drawing practice, and progressed with chronological age more clearly in the sighted children or those with low vision than in those deprived of vision. The study confirmed that all groups showed significant drawing ability, even the group totally deprived of visual experience. Furthermore, the specificities of the drawings produced by visually-impaired children appeared clearly related to their practice and the severity of their visual impairment. This should incite parents and professionals to encourage these children to practice drawing as early as possible. Copyright © 2018 Elsevier Ltd. All rights reserved.

  17. Does Teaching Experience Matter? The Beliefs and Practices of Beginning and Experienced Physics Teachers

    Science.gov (United States)

    Caleon, Imelda S.; Tan, Yuen Sze Michelle; Cho, Young Hoan

    2018-01-01

    This study utilized multiple data sources to examine the beliefs about learning and teaching physics and the instructional practices of five beginning teachers and seven experienced teachers from Singapore. Our study was implemented in the unique context of teachers teaching the topic of electricity to students grouped according to academic…

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

    Directory of Open Access Journals (Sweden)

    Olimpiu GHERMAN

    2015-12-01

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

  19. 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...

  20. Modelling the effect of agricultural management practices on soil organic carbon stocks: does soil erosion matter?

    Science.gov (United States)

    Nadeu, Elisabet; Van Wesemael, Bas; Van Oost, Kristof

    2014-05-01

    Over the last decades, an increasing number of studies have been conducted to assess the effect of soil management practices on soil organic carbon (SOC) stocks. At regional scales, biogeochemical models such as CENTURY or Roth-C have been commonly applied. These models simulate SOC dynamics at the profile level (point basis) over long temporal scales but do not consider the continuous lateral transfer of sediment that takes place along geomorphic toposequences. As a consequence, the impact of soil redistribution on carbon fluxes is very seldom taken into account when evaluating changes in SOC stocks due to agricultural management practices on the short and long-term. To address this gap, we assessed the role of soil erosion by water and tillage on SOC stocks under different agricultural management practices in the Walloon region of Belgium. The SPEROS-C model was run for a 100-year period combining three typical crop rotations (using winter wheat, winter barley, sugar beet and maize) with three tillage scenarios (conventional tillage, reduced tillage and reduced tillage in combination with additional crop residues). The results showed that including soil erosion by water in the simulations led to a general decrease in SOC stocks relative to a baseline scenario (where no erosion took place). The SOC lost from these arable soils was mainly exported to adjacent sites and to the river system by lateral fluxes, with magnitudes differing between crop rotations and in all cases lower under conservation tillage practices than under conventional tillage. Although tillage erosion plays an important role in carbon redistribution within fields, lateral fluxes induced by water erosion led to a higher spatial and in-depth heterogeneity of SOC stocks with potential effects on the soil water holding capacity and crop yields. This indicates that studies assessing the effect of agricultural management practices on SOC stocks and other soil properties over the landscape should

  1. Transport of organic contaminants in subsoil horizons and effects of dissolved organic matter related to organic waste recycling practices.

    Science.gov (United States)

    Chabauty, Florian; Pot, Valérie; Bourdat-Deschamps, Marjolaine; Bernet, Nathalie; Labat, Christophe; Benoit, Pierre

    2016-04-01

    Compost amendment on agricultural soil is a current practice to compensate the loss of organic matter. As a consequence, dissolved organic carbon concentration in soil leachates can be increased and potentially modify the transport of other solutes. This study aims to characterize the processes controlling the mobility of dissolved organic matter (DOM) in deep soil layers and their potential impacts on the leaching of organic contaminants (pesticides and pharmaceutical compounds) potentially present in cultivated soils receiving organic waste composts. We sampled undisturbed soil cores in the illuviated horizon (60-90 cm depth) of an Albeluvisol. Percolation experiments were made in presence and absence of DOM with two different pesticides, isoproturon and epoxiconazole, and two pharmaceutical compounds, ibuprofen and sulfamethoxazole. Two types of DOM were extracted from two different soil surface horizons: one sampled in a plot receiving a co-compost of green wastes and sewage sludge applied once every 2 years since 1998 and one sampled in an unamended plot. Results show that DOM behaved as a highly reactive solute, which was continuously generated within the soil columns during flow and increased after flow interruption. DOM significantly increased the mobility of bromide and all pollutants, but the effects differed according the hydrophobic and the ionic character of the molecules. However, no clear effects of the origin of DOM on the mobility of the different contaminants were observed.

  2. Dealing with multivoicedness, art products and existential matters within phenomenology of practice

    DEFF Research Database (Denmark)

    Sørensen, Mariann B.

    In the years to come, a global challenge is to reorganize the health care systems to engaging people in health promotion and make individuals and groups co-constructors of health and well-being. In Denmark in 2012, a local challenge has come up as the National Health Board published a new program......-patient indicates that a cancer diagnosis often incites questions of an existential nature. This means new challenges for health care practice as well as for qualitative health research. In order to facilitate reflexive processes concerning existential and spiritual topics, one of the cornerstones of phenomenology...... a variety of tools such as from novels, films, dialogues, narratives, poetry and autobiographies written by patients and relatives. How to use these tools as learning spaces for health care providers, meeting these challenges in practice? Some suggestions are: ´empowerment by discussing dilemmas´ (Jacobsen...

  3. When Age Matters: Patterns of Participative and Communicative Practices in the Czech Republic

    OpenAIRE

    Macková Alena; Macháčková Hana; Macek Jakub; Šerek Jan

    2016-01-01

    After a long history, research on the relation between participative and communicative practices was revived in the late 1990s because of the proliferation of new media. New studies have taken into account both online and offline participation and the ability of new media to provide citizens with easier access to information and a broader repertoire of actions. In this article, which is based on a representative survey of the adult Czech population and a survey of Czech adolescents, we addres...

  4. Does Teaching Experience Matter? The Beliefs and Practices of Beginning and Experienced Physics Teachers

    Science.gov (United States)

    Caleon, Imelda S.; Tan, Yuen Sze Michelle; Cho, Young Hoan

    2018-02-01

    This study utilized multiple data sources to examine the beliefs about learning and teaching physics and the instructional practices of five beginning teachers and seven experienced teachers from Singapore. Our study was implemented in the unique context of teachers teaching the topic of electricity to students grouped according to academic abilities. The topic of electricity is one of the most difficult physics topics for students to understand and for teachers to teach. It was found that the experienced teachers, compared to the beginning teachers, tended to have beliefs about teaching and learning physics that are closer to constructivist views. The majority of the teachers, particularly the beginning teachers, espoused beliefs about learning physics that were incongruent with their beliefs about teaching physics. Although transmission-oriented and teacher-directed practices dominated the classroom lessons of both groups of teachers, more elements of constructivist instruction were found in the classroom lessons of the experienced teachers. It was also found that the classroom practices of the teachers, especially those in their inductive years of teaching, were more aligned with their beliefs about learning physics than their beliefs about teaching physics.

  5. Consumers' purchase of organic food products. A matter of convenience and reflexive practices.

    Science.gov (United States)

    Hjelmar, Ulf

    2011-04-01

    The aim of this study was to gain insight into the purchase of organic food products by consumers and to explore the main factors driving this process. This paper uses evidence from 16 in-depth interviews with consumers in Denmark carried out in 2008-2009. On the basis of the analysis two broad concepts are suggested: convenience behaviours and reflexive practices. Convenience behaviours are characteristic of pragmatic organic consumers. This type of shopping behaviour requires organic foods to be available in the local supermarket, they have to be clearly visible (preferably with an eco-label), and the price differential vis-à-vis conventional products have to be minimal. The analysis also showed that politically/ethically minded consumers have reflexive practices when purchasing organic food products: health considerations, ethical considerations (animal welfare), political considerations (environmentalism) and quality considerations (taste) play an important part for these consumers. Reflexive shopping practices can be sparked by life events (e.g. having children), "shocking" news about conventional food products and similar events, and news capable of creating a "cognitive dissonance" among consumers. The Danish case illustrates that the government needs to actively implement reforms and promote activities which make organic products a convenient choice for the pragmatic oriented consumer if their market share is to increase substantially. Copyright © 2011 Elsevier Ltd. All rights reserved.

  6. Does Ownership Matter? Employee Selection Practices in Private and Public Sectors

    Directory of Open Access Journals (Sweden)

    Codruţa OSOIAN

    2011-06-01

    Full Text Available The continuous need to adapt to the dynamics of the environment requires employers from both public and private sectors to select qualified human resources. It is people who lead the organization towards performance, and selecting competent employees is critical for competitive success. The paper is focused on the job selection practices implemented by hiring organizations in a developing country. Due to the differences that exist regarding the employee selection policy between public and private organizations, the paper aims to understand the characteristics of the job selection process according to the ownership of the employer agent. Based on a quantitative survey applied on 64 companies, the results analyze the main selection stages implemented in private vs. public sector employers in a developing country. While in private companies the most frequently used selection stages are the job selection interview, CVs screening and trial period, in public institutions the hiring process is based on the job selection interview, written knowledge tests, and practical tests. Compared to private companies, in public institutions the written knowledge tests rank a higher position in the selection stages hierarchy, but the private employers rely more on CVs screening stage than public institutions. Emphasis is laid on understanding the reasons leading to variations in job selection practices according to the ownership of the employing agent. The predictive validity of the job selection stages implemented by the companies is also discussed.

  7. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

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

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

  8. Promising Practices for Making Recreation Programming Matter for People who Experience Mental Illness.

    Science.gov (United States)

    Hutchinson, Susan L; Fenton, Lara

    2018-05-01

    There is merit in understanding how recreation-oriented programs for adults living with mental illness address barriers to participation and how programming is structured to create safe and inclusive environments, resulting in programming that amplifies the benefits of recreation for mental well-being. Following an environmental scan of programs targeting adults living with mental illness in Canada, ten coordinators in community mental health settings were interviewed. Four themes were constructed to reflect characteristics deemed to be 'promising practices' related to recreation-oriented programming: (a) barriers and solutions to individual participation, (b) characteristics of welcoming and supportive environments, (c) leadership characteristics, and (d) program characteristics.

  9. 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

  10. Persistent barriers and strategic practices: why (asking about) the everyday matters in diabetes care.

    Science.gov (United States)

    Rendle, Katharine A S; May, Suepattra G; Uy, Visith; Tietbohl, Caroline K; Mangione, Carol M; Frosch, Dominick L

    2013-01-01

    The purpose of this study was to explore the everyday barriers to and practices of low-income patients managing their diabetes. The study team conducted semistructured qualitative interviews with 20 patients with type 2 diabetes who were receiving care at safety-net clinics in Southern California. Transcripts were analyzed using grounded theory to identify emergent themes across participants. Participants described managing diabetes with limited financial resources as often a game of balance and negotiation, whereby purchasing healthy foods is abandoned because of a more pressing concern in their life. Although participants described strategic attempts at incorporating healthy dietary practices for diabetes management into their daily decisions, these efforts were significantly impeded by the existence of persistent and seemingly insurmountable barriers. Although the challenges that low-income patients face in managing their diabetes may seem insurmountable at times, there are several ways that health care providers can help reduce the burden of these challenges, including tailoring their recommendations to incorporate the everyday socioeconomic environment of patients and engaging in clear, open communication with patients.

  11. Report on achievement in researching aids for practical application of recycling technologies in fiscal 1998. Development of a technology to treat hard-to-decompose chemical substances in incineration ash; 1998 nendo recycle gijutsu nado jitsuyoka shien kenkyu seika hokokusho. Shokyakubaichu no nanbunkaisei kagaku busshitsu nado no shori gijutsu no kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-05-01

    This paper describes development of a technology to decompose dioxins in incineration fly ash. Experiments were carried out during fiscal 1998 by using a bench-scale plant and a laboratory-scale plant of the installed supercritical water treatment equipment designed and fabricated in fiscal 1997. With the bench-scale plant, operation methods were discussed, whereas high temperature and pressure operation of 25 MPa and a temperature internal to the reactor of 350 degrees C were achieved. An alcohol combustion test and a preliminary slurry delivery test were also performed. With the laboratory-scale plant, operating methods were discussed, and combustion tests were carried out by using different organic matters as fuels for the supercritical water oxidation reactor. Investigations were executed on the effects of reactive operation parameters on organic matter decomposition rates, produced gas compositions, and reactor wall temperatures. The intensity of hydrogen bond between solvent and water has decreased to almost half of the normal temperature and pressure water in the vicinity of the critical point. However, strong interaction still remained in terms of per unit density. A portable equipment (650 degrees C and 25 MPa at the maximum, and standard treatment quantity of dry fly ash of 1 kg/h) was operated for demonstration. Operation methods and organic matter decomposition characteristics were identified in alcohol operation and slurry operation. (NEDO)

  12. Practices of Weight Regulation Among Elite Athletes in Combat Sports: A Matter of Mental Advantage?

    Science.gov (United States)

    Pettersson, Stefan; Ekström, Marianne Pipping; Berg, Christina M

    2013-01-01

    Context The combination of extensive weight loss and inadequate nutritional strategies used to lose weight rapidly for competition in weight-category sports may negatively affect athletic performance and health. Objective To explore the reasoning of elite combat-sport athletes about rapid weight loss and regaining of weight before competitions. Design Qualitative study. Setting With grounded theory as a theoretical framework, we employed a cross-examinational approach including interviews, observations, and Internet sources. Sports observations were obtained at competitions and statements by combat-sport athletes were collected on the Internet. Patients or Other Participants Participants in the interviews were 14 Swedish national team athletes (9 men, 5 women; age range, 18 to 36 years) in 3 Olympic combat sports (wrestling, judo, and taekwondo). Data Collection and Analysis Semistructured interviews with 14 athletes from the Swedish national teams in wrestling, judo, and taekwondo were conducted at a location of each participant's choice. The field observations were conducted at European competitions in these 3 sports. In addition, interviews and statements made by athletes in combat sports were collected on the Internet. Results Positive aspects of weight regulation other than gaining physical advantage emerged from the data during the analysis: sport identity, mental diversion, and mental advantage. Together and individually, these categories point toward the positive aspects of weight regulation experienced by the athletes. Practicing weight regulation mediates a self-image of being “a real athlete.” Weight regulation is also considered mentally important as a part of the precompetition preparation, serving as a coping strategy by creating a feeling of increased focus and commitment. Moreover, a mental advantage relative to one's opponents can be gained through the practice of weight regulation. Conclusions Weight regulation has mentally important functions

  13. Practices of weight regulation among elite athletes in combat sports: a matter of mental advantage?

    Science.gov (United States)

    Pettersson, Stefan; Ekström, Marianne Pipping; Berg, Christina M

    2013-01-01

    The combination of extensive weight loss and inadequate nutritional strategies used to lose weight rapidly for competition in weight-category sports may negatively affect athletic performance and health. To explore the reasoning of elite combat-sport athletes about rapid weight loss and regaining of weight before competitions. Qualitative study. With grounded theory as a theoretical framework, we employed a cross-examinational approach including interviews, observations, and Internet sources. Sports observations were obtained at competitions and statements by combat-sport athletes were collected on the Internet. Participants in the interviews were 14 Swedish national team athletes (9 men, 5 women; age range, 18 to 36 years) in 3 Olympic combat sports (wrestling, judo, and taekwondo). Semistructured interviews with 14 athletes from the Swedish national teams in wrestling, judo, and taekwondo were conducted at a location of each participant's choice. The field observations were conducted at European competitions in these 3 sports. In addition, interviews and statements made by athletes in combat sports were collected on the Internet. Positive aspects of weight regulation other than gaining physical advantage emerged from the data during the analysis: sport identity, mental diversion, and mental advantage. Together and individually, these categories point toward the positive aspects of weight regulation experienced by the athletes. Practicing weight regulation mediates a self-image of being "a real athlete." Weight regulation is also considered mentally important as a part of the precompetition preparation, serving as a coping strategy by creating a feeling of increased focus and commitment. Moreover, a mental advantage relative to one's opponents can be gained through the practice of weight regulation. Weight regulation has mentally important functions extending beyond the common notion that combat-sport athletes reduce their weight merely to gain a physical edge

  14. 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

  15. De fiscale fishing expedition

    NARCIS (Netherlands)

    Poelmann, E.

    2016-01-01

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

  16. Fiscal 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.

  17. The practice of nursing research: getting ready for 'ethics' and the matter of character.

    Science.gov (United States)

    Sellman, Derek

    2016-03-01

    Few would argue with the idea that nursing research should be conducted ethically yet obtaining ethical approval is considered by many to have become unnecessarily burdensome. This brief article investigates the idea that there might be a relationship between the level of perceived burdensomeness of the research ethics application process on the one hand and the character of the nurse-researcher on the other. Given that nurses are required to be other-regarding, a nurse who undertakes research primarily for self-regarding reasons would seem to be acting in ways inconsistent with the aims of nursing as set out in nursing codes. It is suggested that the self-regarding nurse-researcher may find the ethics application process more burdensome than the other-regarding nurse-researcher who, it is further suggested, is engaged with nursing research as a practice in the technical sense in which that term has been developed by the philosopher Alasdair MacIntyre. © 2015 John Wiley & Sons Ltd.

  18. Achievement report for fiscal 1984 on New Energy and Industrial Technology Development Organization-entrusted projects - Sunshine Program. Development of photovoltaic power system practical application technologies (Research on the practical application of low-cost monosilane production technologies); 1984 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost monosilane seizo gijutsu no jitsuyoka kenkyu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1985-03-01

    Low-cost monosilane production technologies are studied for film formation on amorphous solar cells. In fiscal 1984, the monosilane generation system modified in the preceding fiscal year is subjected to an extended operation for stability test for improvement on the process. The purity of monosilane produced during the stability test operation is found to satisfy the target level, and this means that the system operates at high efficiency. As for electrolysis, important problems arise with detriment to the practical application of this method. Though a solution is found for each of the problems, yet the problem of how to prove their effect remains to be solved. As for technologies for monosilane purity evaluation, a CVD (chemical vapor deposition) proving furnace is built, and research is started as to how to perform purity estimation using the characteristics of silicon layers epitaxially grown on high-resistance silicon substrates. The monosilane is examined, and it is found that its has a spreading resistance of 1,000 ohm-cm against the 2,000 ohm-cm of monosilane available on the market. Since the characteristics determined in this way are greatly affected by the conditions set for CVD, it is necessary to make further efforts to enhance optimization. (NEDO)

  19. The legal aspects of expedited partner therapy practice: do state laws and policies really matter?

    Science.gov (United States)

    Cramer, Ryan; Leichliter, Jami S; Stenger, Mark R; Loosier, Penny S; Slive, Lauren

    2013-08-01

    Expedited partner therapy (EPT) is a potential partner treatment strategy. Significant efforts have been devoted to policies intended to facilitate its practice. However, few studies have attempted to evaluate these policies. We used data on interviewed gonorrhea cases from 12 sites in the STD Surveillance Network in 2010 (n = 3404). Patients reported whether they had received EPT. We coded state laws relevant to EPT for gonorrhea using Westlaw legal research database and the general legal status of EPT in STD Surveillance Network sites from Centers for Disease Control and Prevention's Web site in 2010. We also coded policy statements by medical and other boards. We used χ tests to compare receipt of EPT by legal/policy variables, patient characteristics, and provider type. Variables significant at P < 0.10 in bivariate analyses were included in a logistic regression model. Overall, 9.5% of 2564 interviewed patients with gonorrhea reported receiving EPT for their partners. Receipt of EPT was significantly higher where laws and policies authorizing EPT existed. Where EPT laws for gonorrhea existed and EPT was permissible, 13.3% of patients reported receiving EPT as compared with 5.4% where there were no EPT laws and EPT was permissible, and 1.0% where there were no EPT laws and EPT was potentially allowable (P < 0.01). Expedited partner therapy was higher where professional boards had policy statements supporting EPT (P < 0.01). Receipt of EPT did not differ by most patient characteristics or provider type. Policy-related findings were similar in adjusted analyses. Expedited partner therapy laws and policies were associated with higher reports of receipt of EPT among interviewed gonorrhea cases.

  20. Voices of nuclear-power monitors in fiscal 1981

    International Nuclear Information System (INIS)

    1983-01-01

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

  1. Report on the surveys in fiscal 1999. Surveys on practical application of the research achievements; 1999 nendo kenkyu seika no jitsuyoka ni kansuru chosa hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    A number of technological hurdles exist in the process of practically applying the fundamental researches, wherein risks for private business entities to promote the technological development are not at all small. The present surveys are intended to elucidate the actual status as to how a practical application process for technologies is positioned in the series of research and technological development activity floats by private corporations, and what kinds of problems are present, to serve for discussing the way the future supportive environment improvement should be. The 'practical application processes' in private corporations were put into order and analyzed, using as the base the existing study results relative to technological innovation mechanisms. Investigations ere performed on the existing Japanese research and technological development supporting institutions for the practical application processes employed by the private corporations. The result was used for reference of discussing the problems therein. Furthermore, it is indicated that, in the R and D strategies in the U.S.A., profitability is placed as the largest target by means of strengthening the linkage between research and commercialization. This has resulted in decline in the fundamental researches, for which discussions are developed currently. This paper reports investigations on the actual status of business enterprises in the practical application processes. (NEDO)

  2. Achievement report for fiscal 1997 on developing a silicon manufacturing process with reduced energy consumption. Investigation and research on analyzing practical application of a technology to manufacture solar cell silicon raw materials; 1997 nendo energy shiyo gorika silicon seizo process kaihatsu. Taiyo denchi silicon genryo seizo gijutsu no jitsuyoka kaiseki ni kansuru chosa kenkyu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    This paper describes the achievement in fiscal 1997 of analyzing practical application of a technology to manufacture solar cell silicon raw materials. Silicon consumption for solar cells in fiscal 1997 has increased to 2000-ton level, and the supply has been very tight. For drastic improvement in the demand and supply situation, development of SOG-Si manufacturing technology and its early practical application are desired. The development of the NEDO mass-production technology using melting and refining has completed constructing the process facilities in fiscal 1998, and will enter the stage of operational research. However, insufficiency in the basic data about behavior of impurities is inhibiting the development. In the substrate manufacturing technology, discussions have shown progress on use of diversifying silicons outside the standard by using the electromagnetic casting process. For slicing and processing the substrates, development of a high-performance slicing equipment and automatic rough rinsing machine is under way. Properties required on silicon raw materials vary considerably widely because of difference in cell making systems and conditions, which is attributable to unknown impurity behavior. When 1GW production is assumed, the cell module manufacturing cost is calculated as 137 yen/W, for which low-cost mass production for its realization, slicing productivity enhancement, and cost reduction are required. The paper also describes site surveys in overseas countries. (NEDO)

  3. Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-07-01

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

  4. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

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

  5. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

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

  6. Environmental fiscal reforms

    OpenAIRE

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

    2014-01-01

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

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

    Science.gov (United States)

    Lu, Linna; Lei, Yalin

    2013-01-01

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

  8. 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.

  9. Fiscal councils and economic volatility

    Czech Academy of Sciences Publication Activity Database

    Geršl, A.; Jašová, M.; Zápal, Jan

    2014-01-01

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

  10. Deepening Representative Democracy through Fiscal ...

    African Journals Online (AJOL)

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

  11. the fiscality, tool of an energy policy

    International Nuclear Information System (INIS)

    2001-12-01

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

  12. Achievement report for fiscal 1997. Technological development for practical application of a solar energy power generation system (development of technology to manufacture thin film solar cells (surveys and researches on analyzing practical application )). Volume 1; 1997 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu (jitsuyoka kaiseki ni kansuru chosa kenkyu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    It is intended to identify and analyze quickly and accurately the technological trends inside and outside the country on thin film solar cells, to reflect the results effectively on research and development of practical application of the thin film solar cells for power use, and to aid the research on practical application of the technology to manufacture the thin film solar cells. This fiscal year introduced the new project of researching and developing the poly-crystal silicon-based thin film solar cells. Discussions were given on designing the solar cells, including setting of thickness of an active layer required to improve efficiency of the silicon-based thin film solar cells, the light confining technology, and surface passivation. Comparisons and discussions were given on the new amorphous/poly-crystal silicon thin film manufacturing method and the conventional plasma CVD process. A research development program was introduced for a super laboratory to aid establishing the practical application technology for the silicon-based thin film solar cells. Chalcopyrite compounds including CuInSe2, and CdTe have not shown deterioration even in a long-term outdoor exposure test, hence they are noted as materials for high-efficiency solar cells and studied actively. Although still small in area, the net conversion efficiency was found in the order of 17%. Technological development has started to search mass production processes and commercialization possibility in the future. (NEDO)

  13. 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.

  14. The Fiscal Framework in the Easter Caribbean Currency Union

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    are superior to deficit targets or limits, and we propose an excess debt protocol to give enforceable form to those targets. To demonstrate how public sector debt targets provide a practical way to achieve such a set up, we use the idea of “fiscal space” to provide a mechanism for identifying the stable region...

  15. Fiscal Stress: Worldwide Trends in Higher Education Finance

    NARCIS (Netherlands)

    Vossensteyn, Johan J.

    2004-01-01

    While higher education is regarded of high priority in boosting economic development, public budgets to sustain expansion of higher education systems remain limited around the globe. In practice, this situation of fiscal stress creates an impetus for governments to develop various strategies to meet

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

    Directory of Open Access Journals (Sweden)

    Jorge P. Gordin

    2009-06-01

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

  17. 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.

  18. 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.

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

    Directory of Open Access Journals (Sweden)

    Martin Rolák

    2015-01-01

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

  20. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    OpenAIRE

    Dănuţ CHILAREZ; George Sebastian ENE

    2014-01-01

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

  1. The hidden face of Leviathan: fiscal transparency in brazilian municipalities and its socioeconomic determinants and tax

    Directory of Open Access Journals (Sweden)

    Clarice Pereira de Paiva Ribeiro

    2014-06-01

    Full Text Available This study aimed to identify which factors influence the level of transparency of electronic municipalities. For this, we performed an evaluation of the level of transparency of municipalities, and using the discriminant analysis identify the socioeconomic and fiscal factors that influence the Fiscal Transparency Index of Municipalities. It was found that fiscal transparency is still incipient in public administration and we confirmed that transparency is associated with better indicators of socioeconomic and fiscal development, as proposed by Bellver and Kalfinann (2005. Indirectly, you can infer that better management of resources destined to health, education and employment and income generation are more important than the amount of money invested in these items for classifying the municipalities analyzed, indicating that no matter the amount of resources invested, but the quality of expenditure made.

  2. 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.

  3. 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...

  4. Monetary and Fiscal Policy Coordination

    OpenAIRE

    Hanif, Muhammad N.; Arby, Muhammad Farooq

    2003-01-01

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

  5. 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.

  6. Media Matter

    Directory of Open Access Journals (Sweden)

    Holger Pötzsch

    2017-02-01

    Full Text Available The present contribution maps materialist advances in media studies. Based on the assumption that matter and materiality constitute significant aspects of communication processes and practices, I introduce four fields of inquiry - technology, political economy, ecology, and the body - and argue that these perspectives enable a more comprehensive understanding of the implications of contemporary technologically afforded forms of interaction. The article shows how each perspective can balance apologetic and apocalyptic approaches to the impact of in particular digital technologies, before it demonstrates the applicability of an integrated framework with reference to the techno-politics of NSA surveillance and the counter-practices of WikiLeaks.

  7. Fiscal aspects of the European monetary integration

    Directory of Open Access Journals (Sweden)

    Golubović Srđan

    2014-01-01

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

  8. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    1993-04-01

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

  9. Financial fragility and the fiscal multiplier

    NARCIS (Netherlands)

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

    2013-01-01

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

  10. Concentration and movement of neonicotinoids as particulate matter downwind during agricultural practices using air samplers in southwestern Ontario, Canada.

    Science.gov (United States)

    Forero, Luis Gabriel; Limay-Rios, Victor; Xue, Yingen; Schaafsma, Arthur

    2017-12-01

    Atmospheric emissions of neonicotinoid seed treatment insecticides as particulate matter in field crops occur mainly for two reasons: 1) due to abraded dust of treated seed generated during planting using vacuum planters, and 2) as a result of disturbances (tillage or wind events) in the surface of parental soils which release wind erodible soil-bound residues. In the present study, concentration and movement of neonicotinoids as particulate matter were quantified under real conditions using passive and active air samplers. Average neonicotinoid concentrations in Total Suspended Particulate (TSP) using passive samplers were 0.48 ng/cm 2 , trace, trace (LOD 0.80 and 0.04 ng/cm 2 for clothianidin and thiamethoxam, respectively), and using active samplers 16.22, 1.91 and 0.61 ng/m 3 during planting, tillage and wind events, respectively. There was a difference between events on total neonicotinoid concentration collected in particulate matter using either passive or active sampling. Distance of sampling from the source field during planting of treated seed had an effect on total neonicotinoid air concentration. However, during tillage distance did not present an effect on measured concentrations. Using hypothetical scenarios, values of contact exposure for a honey bee were estimated to be in the range from 1.1% to 36.4% of the reference contact LD 50 value of clothianidin of 44 ng/bee. Copyright © 2017 Elsevier Ltd. All rights reserved.

  11. Estimation of nuclear power-related expenditures in fiscal 1982

    International Nuclear Information System (INIS)

    1981-01-01

    In fiscal 1982 (April to March, 1983), the research and development on nuclear power should be promoted actively and extensively by taking the appropriate measures. In view of the importance, the budgetary expenditures are to be estimated duly for the purpose, considering also the stringent financial situation. The budgetary expenditures for nuclear power estimated for the fiscal year 1982 are about 292,800 Million in total and the obligation act limit is about 139,900 Million. The following matters are described: nuclear power-related measures for securing nuclear power safety, promotion of nuclear power generation, establishment of the nuclear fuel cycle, development of power reactors, research on nuclear fusion, strengthening of the foundation in nuclear power research, development and utilization, promotion of international cooperation, etc.; estimated budgetary expenditures; tables of budgetary demands in various categories. (J.P.N.)

  12. SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

    OpenAIRE

    Ionuţ-Cătălin Croitoru

    2012-01-01

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

  13. Can Fiscal Policy Stimulus Boost Economic Recovery?

    OpenAIRE

    Agnello, L.; Sousa, R.

    2011-01-01

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

  14. Taxation, Fiscal Deficit and Inflation in Pakistan

    OpenAIRE

    Ghulam Rasool Madni

    2014-01-01

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

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

    OpenAIRE

    Dell'Anno, Roberto; Dollery, Brian

    2012-01-01

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

  16. Fiscal 1999 research cooperation project. Research cooperation on community-oriented practical photovoltaic power systems (Practical methane gas fermentation fuel cell power systems); 1999 nendo metan hakko gas nenryo denchi hatsuden system no jitsuyoka ni kansuru kenkyu kyoryoku

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This report describes the research cooperation with developing countries on practical methane gas fermentation fuel cell power systems in 1999-2002. This research aims to construct the methane gas fermentation fuel cell power facility using livestock excreta which can supply power to the facility and peripheral areas. The facility controls various substance concentrations in waste water within environmental standards, and uses waste as compost. This project is very promising in use of environment-friendly energy, effective use of unused energy and power supply to unelectrified areas for China under serious conditions such as rapid increase in energy demand and various environment problems. There are such various issues to achieve this target as securing livestock (pig breeders) and excreta, and fermentation and recovery of suitable methane gas necessary for fuel cell power systems from excreta. This report is composed of 2 parts, (1) Current use of energy resources and use of unused energy in Guangdong province, and (2) Technical requirements for practical methane gas fermentation fuel cell power systems. (NEDO)

  17. 45 CFR 402.21 - Fiscal control.

    Science.gov (United States)

    2010-10-01

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

  18. 34 CFR 303.125 - Fiscal control.

    Science.gov (United States)

    2010-07-01

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

  19. Maintaining physical exercise as a matter of synchronising practices: Experiences and observations from training in Mixed Martial Arts.

    Science.gov (United States)

    Blue, Stanley

    2017-07-01

    This paper is concerned with the establishment, maintenance, and decline of physical exercise practices. Drawing on experiences and observations taken from a carnal ethnography and rhythmanalysis of the practices involved in training in Mixed Martial Arts (MMA), I argue that maintaining this physical exercise practice is not straightforwardly an outcome of individual commitment, access to facilities, or the availability of free time. It rather depends on the synchronisation of practices: those of MMA, those that support MMA, and those that more broadly make up everyday life. This research suggests that increasing rates of physical activity might be better fostered through facilitating the integration of combinations of healthy activities into everyday life. Copyright © 2016 Elsevier Ltd. All rights reserved.

  20. Achievement report for fiscal 2000 on operational research of human cooperative and coexisting (humanoid) robot system. Development for practical application of new power generation technology; 2000 nendo ningen kyocho kyozongata robot system un'yo kenkyu seika hokokusho. Shinhatsuden gijutsu jitsuyoka kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    This paper reports the achievements in fiscal 2000 in the development for practical application of a new power generation technology for the human cooperative and coexisting (humanoid) robot system. Carrying out the development smoothly and efficiently requires accumulation of the system operational know-how, as well as the periodical check and maintenance to maintain the functions and performances of the robot platform having been developed in the previous fiscal year. Checks were given on the robot platform hardware, and no anomalies were verified in all operation. For the remote operation platform, normal operations were identified in the visual and audio information presenting and communication systems, including such components as the PCI, noise removing card, three-dimensional microphone, and SGI320. Operations were confirmed on the movement and operation sensing and presenting system, whereas no change has been found in the operation for the period of one year, and sufficient performance was maintained. For the virtual robot platform, the operation was made open to public on the basic operation library network interface. No operational defects, damages, wear, and electrical failures were found in the master hand for the remote control by hands, force sense presentation, finger and wrist position detection, and contact angle presentation. (NEDO)

  1. Fiscal 1980-1987 Sunshine Program achievement reports. Development for practical application of photovoltaic system (Verification of experimental low cost silicon refining - Overview: Development of technology for chlorosilane hydrogen-reduction process); 1980-1987 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost silicon jijkken seisei kensho sokatsuban (chlorosilane no suiso kangen kotei no gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1988-11-01

    The chlorosilane hydrogen-reduction technology development period may be divided into the first phase (fiscal 1980-1985) and the second phase (fiscal 1986-1988). During the former phase, efforts were exerted to develop a small experimental device (10 tons/year class) and technologies to operate the same. Important challenges were to cause reaction to occur only on the seed grains in the reactor and to create a proper material for the reactor tube. In the latter phase, element technologies were developed, indispensable for the development of a practical reactor. Endeavors exerted to solve these challenges were the development of a high-strength large-diameter reactor tube, the development of an SiC-CVD (chemical vapor deposition) coating technology, and the development of a technology to join parts to the ceramic-made reactor tube. After eight years' striving, a fluidized bed reactor has been successfully constructed, capable of continuously reducing trichlorosilane by hydrogen. The success promises stable production and supply of polycrystalline silicon. The SOG (spun on glass)-Si produced by the reactor is pure enough to serve the purpose of photovoltaics, and its unit cost has been lowered as initially intended. (NEDO)

  2. Fiscal 1984 Sunshine Program achievement report. Development for practical application of photovoltaic system (Verification of experimental low cost silicon refining - Development of technology for chlorosilane hydrogen-reduction process); 1984 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost silicon jikken seisei kensho (chlorosilane no suiso kangen kotei no gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1985-03-01

    In fiscal 1984, studies are conducted for long-time stabilized operation of the device (extension of reactor tube service life, elimination of flaws in the granule extraction process, control of deposited silicon), improved granule quality (measures to deal with Cu pollution), cost reduction (improvement on yield of silicon after reaction, reduction in electric power consumption rate), and so forth. The results are found to be satisfactory in outline. The problem of strengthening the reactor tube material itself remains to be solved, however, with many knotty issues to settle before practical application. In the effort to deliberate these difficulties, as many as 4,377 hours (reaction hours) in total are spent in fiscal 1984. During the operation, 8.3 tons of granules are produced of which approximately 7 tons are fed to the next stage of processing. The quality of granules produced in this way is stable thanks to efforts to prevent pollution and to prolong continuous reaction time, and is found to satisfy NEDO (New Energy and Industrial Technology Development Organization) specifications. Furthermore, the cast cell and the ribbon cell using thus-produced granules achieve photoelectric conversion rates of 10% and 9%, respectively, thereby meeting the target goal of 9%. (NEDO)

  3. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. International cooperation projects (Collection of information on IEA photovoltaic power generation program); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden program ni kansuru joho shushu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    Items of information were collected on development of technologies to put photovoltaic power generation systems into practical use, the international cooperation projects, and the IEA photovoltaic power generation program. This paper summarizes the achievements in fiscal 1999. In the activities of IEA/REWP/PVPS in the current fiscal year, the 13th and 14th Executive Committee meetings, and the 3rd Executive Conference were held. The Task 1 has performed such activities as ISR, NSR, Newsletters, and opening the Internet homepage. The Task 2 activities included structuring about 260 databases for the operation characteristics of photovoltaic power generation systems, and completing the internal material handbooks on measurement and monitoring. A new work plan was prepared for the Task 3 regarding an independent photovoltaic power generation plant for use in an island. For the building integrated photovoltaic power generation system in the Task 7, survey activities were executed by utilizing expertise conferences on building designs, system technologies, and non-technical impediments. In the feasibility survey and research on large-scale photovoltaic power generation utilizing unused land such as desert for the Task 8, the programs were established. (NEDO)

  4. Fiscal system analysis - contractual systems

    International Nuclear Information System (INIS)

    Kaiser, M.J.

    2006-01-01

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

  5. Practice Evaluation Strategies Among Social Workers: Why an Evidence-Informed Dual-Process Theory Still Matters.

    Science.gov (United States)

    Davis, Thomas D

    2017-01-01

    Practice evaluation strategies range in style from the formal-analytic tools of single-subject designs, rapid assessment instruments, algorithmic steps in evidence-informed practice, and computer software applications, to the informal-interactive tools of clinical supervision, consultation with colleagues, use of client feedback, and clinical experience. The purpose of this article is to provide practice researchers in social work with an evidence-informed theory that is capable of explaining both how and why social workers use practice evaluation strategies to self-monitor the effectiveness of their interventions in terms of client change. The author delineates the theoretical contours and consequences of what is called dual-process theory. Drawing on evidence-informed advances in the cognitive and social neurosciences, the author identifies among everyday social workers a theoretically stable, informal-interactive tool preference that is a cognitively necessary, sufficient, and stand-alone preference that requires neither the supplementation nor balance of formal-analytic tools. The author's delineation of dual-process theory represents a theoretical contribution in the century-old attempt to understand how and why social workers evaluate their practice the way they do.

  6. The use of tax expenditures in times of fiscal consolidation

    OpenAIRE

    Lovise Bauger

    2014-01-01

    Against the background of recovering growth and remaining fiscal consolidation needs, reforming tax expenditures may offer a promising avenue to raise revenue and, at the same time, improve efficiency of the tax systems. The workshop, held by DG ECFIN on 23 October 2013, addressed the economic and budgetary aspects of tax expenditures, including reporting practices, and discussed the rationale for business tax incentives and the distributional effects of tax reliefs in personal income taxatio...

  7. Research cooperation project in fiscal 1999. Research cooperation related to putting waste water treatment technologies into practical use to prevent global warming; 1999 nendo chikyu ondanka boshi haisui shori gijutsu no jitsuyoka ni kansuru kenkyu kyoryoku

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    Joint research with Thailand has been performed by using a demonstration plant on decomposition and removal of organic substances contained in waste water generated from foodstuff factories, and on recovery of methane gas being the greenhouse effect gas. This paper summarizes the achievements in fiscal 1999. Performed in the former half of this fiscal year were fabrication of part of the devices used in the anaerobic treatment process, civil engineering construction of storage tanks and buildings for the aerobic treatment process, importation and fabrication of devices, installation of the entire facility, piping construction, and electric instrumentation construction. The construction to build the demonstration plant has been completed. Performed in the latter half of the year are the water operation, granule filling into each UASB reactor, charging activated sludge into the aerobic facilities, the trial operation 1 using the actual waste water (precipitation test) and the trial operation 2 (through flowing of actual liquid). The operation research is still in continuation. On the other hand, in the assistance research in the country, discussions were given on the granule activity evaluating and testing method, influence of granules on temperatures, water flowing test for restoration of activity of the granules stored under elevated temperatures and for an extended period of time, and properties of the transported granules. (NEDO)

  8. Research cooperation project in fiscal 1998. Research cooperation related to putting waste water treatment technologies into practical use to prevent global warming; 1998 nendo chikyu ondanka boshi haisui shori gijutsu no jitsuyoka ni kansuru kenkyu kyoryoku

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    Joint research with Thailand has been performed by using a demonstration plant on decomposition and removal of organic substances contained in waste water generated from foodstuff factories, and on recovery of methane gas being the greenhouse effect gas. This paper summarizes the achievements in fiscal 1998. In order to advance smoothly the adequate design and demonstration operation of the demonstration plant, investigations were performed on the water using conditions in the CHO HENG rice powder manufacturing factory, and on the waste water generating sources, and the latest waste water data. Visits and investigations were also given on business entities in Thailand as to their design capability, quality control, delivery time control and maintenance capability. In designing the demonstration plant, the basic process combining the anaerobic treatment and aerobic treatment was adopted, and the detailed design was made according to the results of operation of the pilot plant in the past. This fiscal year has performed civil engineering construction composed mainly of RC structures, and fabrication and installation of devices and facilities ancillary to different structures. Devices were fabricated in Thailand whenever possible, with some parts being imported from Japan. (NEDO)

  9. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

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

  10. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

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

  11. 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...

  12. Evoluția fenomenului fiscal

    Directory of Open Access Journals (Sweden)

    Dan Tudor LAZĂR

    2002-02-01

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

  13. Fiscal 1998 New Sunshine Program achievement report. Development for practical application of photovoltaic system - Research and development of photovoltaic system evaluation technology (Research and development of system evaluation technology); 1998 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Taiyoko hatsuden system hyoka gijutsu no kenkyu kaihatsu (system hyoka gijutsu no kenkyu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    In relation with several types of standard photovoltaic power generation systems expected to be put to practical use, design parameters are quantified, databases are utilized, and simulation technologies are developed, while collecting data from test facilities constructed to simulate them, for the development of evaluation techniques indispensable for the efficient improvement of photovoltaic power generation systems. In fiscal 1998, data were collected from verification test facilities and residential photovoltaic systems sited across Japan. The collected data were subjected to analysis and simulation, by which correction factors were calculated for smudge, spectral response, incident radiation, and temperature. Furthermore, load matching factors and storage battery contribution rates were calculated by simulation for the stand-alone photovoltaic systems sited in five Japanese cities, each comprising an array, storage battery, charge/discharge controller, DC-DC converter, and a load. Reference is also made to a survey of trends of technology development. (NEDO)

  14. Do historical production practices and culinary heritages really matter? Food with protected geographical indications in Japan and Austria

    Directory of Open Access Journals (Sweden)

    Katharina Gugerell

    2017-06-01

    Conclusions: We conclude that our four GI cases do not represent “museums of production” or overly fixed perceptions of history. However, the collective action of the producer group has resulted in dynamic local cultivation practices without restricting innovation. The GI status has rather resulted in the protection of local farmers' collective action and old varieties than in the protection of old production methods.

  15. Health and safety matters! Associations between organizational practices and personal support workers' life and work stress in Ontario, Canada.

    Science.gov (United States)

    Zeytinoglu, Isik U; Denton, Margaret; Brookman, Catherine; Davies, Sharon; Sayin, Firat K

    2017-06-21

    The home and community care sector is one of the fastest growing sectors globally and most prominently in mature industrialized countries. Personal support workers (PSWs) are the largest occupational group in the sector. This paper focuses on the emotional health of PSWs working in the home and community care sector in Ontario, Canada. The purpose of this paper is to present evidence on the associations between PSWs' life and work stress and organizational practices of full-time and guaranteed hours, and PSWs' perceptions of support at work and preference for hours. Data come from our 2015 survey of 1543 PSWs. Dependent variables are life and work stress. Independent variables are: objective organizational practices of full-time and guaranteed hours, and subjective organizational practices of perceived support at work, and preferred hours of work. Descriptive statistics, correlations and ordinary least square regression analyses with collinearity tests are conducted. Organizational practices of employing PSWs in full-time or guaranteed hours are not associated with their life and work stress. However, those who perceive support from their organizations are also the ones reporting lower life and work stress. In addition, those PSWs perceiving support from their supervisor report lower work stress. PSWs would like to work in their preferred hours, and those who prefer to work more hours report lower life and work stress, and conversely, those who prefer to work less hours report life and work stress. For PSWs in home and community care, perceived support from their organizations and supervisors, and employment in preferred hours are important factors related to their life and work stress.

  16. Quantifying Matter

    CERN Document Server

    Angelo, Joseph A

    2011-01-01

    Quantifying Matter explains how scientists learned to measure matter and quantify some of its most fascinating and useful properties. It presents many of the most important intellectual achievements and technical developments that led to the scientific interpretation of substance. Complete with full-color photographs, this exciting new volume describes the basic characteristics and properties of matter. Chapters include:. -Exploring the Nature of Matter. -The Origin of Matter. -The Search for Substance. -Quantifying Matter During the Scientific Revolution. -Understanding Matter's Electromagnet

  17. Business Entity Selection: Why It Matters to Healthcare Practitioners. Part III--Nonprofits, Ethics, Practice Implications, and Conclusions.

    Science.gov (United States)

    Nithman, Robert W

    2015-01-01

    The Bureau of Labor statistics indicates only a 50% four-year survivability rate among businesses classified as "education and health services." Gaining knowledge of IRS business entities can result in cost savings, operational efficiency, reduced liability, and enhanced sustainability. Each entity has unique disadvantages, depending on size, diversity of ownership, desire to expand, and profitability. Business structures should be compatible with organizational mission or vision statements, services and products, and professional codes of ethics. Healthcare reform will require greater business acumen. We have an ethical duty to disseminate and acquire the knowledge to properly establish and manage healthcare practices to ensure sustainable services that protect and serve the community.

  18. Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

    NARCIS (Netherlands)

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

    2001-01-01

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

  19. Assessing patient-centered communication in a family practice setting: how do we measure it, and whose opinion matters?

    Science.gov (United States)

    Clayton, Margaret F; Latimer, Seth; Dunn, Todd W; Haas, Leonard

    2011-09-01

    This study evaluated variables thought to influence patient's perceptions of patient-centeredness. We also compared results from two coding schemes that purport to evaluate patient-centeredness, the Measure of Patient-Centered Communication (MPCC) and the 4 Habits Coding Scheme (4HCS). 174 videotaped family practice office visits, and patient self-report measures were analyzed. Patient factors contributing to positive perceptions of patient-centeredness were successful negotiation of decision-making roles and lower post-visit uncertainty. MPCC coding found visits were on average 59% patient-centered (range 12-85%). 4HCS coding showed an average of 83 points (maximum possible 115). However, patients felt their visits were highly patient-centered (mean 3.7, range 1.9-4; maximum possible 4). There was a weak correlation between coding schemes, but no association between coding results and patient variables (number of pre-visit concerns, attainment of desired decision-making role, post-visit uncertainty, patients' perception of patient-centeredness). Coder inter-rater reliability was lower than expected; convergent and divergent validity were not supported. The 4HCS and MPCC operationalize patient-centeredness differently, illustrating a lack of conceptual clarity. The patient's perspective is important. Family practice providers can facilitate a more positive patient perception of patient-centeredness by addressing patient concerns to help reduce patient uncertainty, and by negotiating decision-making roles. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  20. "Saying no is no easy matter" A qualitative study of competing concerns in rationing decisions in general practice

    Directory of Open Access Journals (Sweden)

    Norheim Ole

    2005-11-01

    Full Text Available Abstract Background The general practitioner in Norway is expected to ensure equity and effectiveness through fair rationing. At the same time, due to recent reforms of the Norwegian health care sector, both the role of economic incentives and patient autonomy have been strengthened. Studies indicate that modern general practitioners, both in Norway and in other countries are uncomfortable with the gatekeeper role, but there is little knowledge about how general practitioners experience rationing in practice. Methods Through focus group interviews with Norwegian general practitioners, we explore physicians' attitudes toward factors of influence on medical decision making and how rationing dilemmas are experienced in everyday practice. Results Four major concerns appeared in the group discussions: The obligation to ration health care, professional autonomy, patient autonomy, and competition. A central finding was that the physicians find rationing difficult because saying no in face to face relations often is felt uncomfortable and in conflict with other important objectives for the general practitioner. Conclusion It is important to understand the association between using economic incentives in the management of health care, increasing patient autonomy, and the willingness among physicians to contribute to efficient, fair and legitimate resource allocation.

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

    OpenAIRE

    OCTAVIA MARIA CILIBIU

    2012-01-01

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

  2. Decentralization matters – Differently organized mental health services relationship to staff competence and treatment practice: the VELO study

    Directory of Open Access Journals (Sweden)

    Molvik Stian

    2009-05-01

    Full Text Available Abstract Background The VELO study is a comparative study of two Community Mental Health Centres (CMHC in Northern Norway. The CMHCs are organized differently: one has no local inpatient unit, the other has three. Both CMHCs use the Central Mental Hospital situated rather far away for compulsory and other admissions, but one uses mainly local beds while the other uses only central hospital beds. In this part of the study the ward staffs level of competence and treatment philosophy in the CMHCs bed units are compared to Central Mental Hospital units. Differences may influence health service given, resulting in different treatment for similar patients from the two CMHCs. Methods 167 ward staff at Vesterålen CMHCs bed units and the Nordland Central Mental Hospital bed units answered two questionnaires on clinical practice: one with questions about education, work experience and clinical orientation; the other with questions about the philosophy and practice at the unit. An extended version of Community Program Philosophy Scale (CPPS was used. Data were analyzed with descriptive statistics, non-parametric test and logistic regression. Results We found significant differences in several aspects of competence and treatment philosophy between local bed units and central bed units. CMHC staff are younger, have shorter work experience and a more generalised postgraduate education. CMHC emphasises family therapy and cooperation with GP, while Hospital staff emphasise diagnostic assessment, medication, long term treatment and handling aggression. Conclusion The implications of the differences found, and the possibility that these differences influence the treatment mode for patients with similar psychiatric problems from the two catchment areas, are discussed.

  3. Praise matters: the influence of nurse unit managers' praise on nurses' practice, work environment and job satisfaction: a questionnaire study.

    Science.gov (United States)

    Sveinsdóttir, Herdís; Ragnarsdóttir, Erla Dögg; Blöndal, Katrín

    2016-03-01

    The aim of this study was to investigate the associations between praise from nurse unit managers and job satisfaction, professional practice, workload, work climate and organizational commitment of nurses caring for surgical patients. Praise influences experiences of employees. Web-based, cross-sectional explorative survey design. A structured questionnaire was used to measure praise given by nurse unit managers as perceived by nurses (n = 383; 49% response rate) working with surgical patients. Data were collected between December 2009-January 2010. Several variables assessed the major concepts under study. Binary logistic regression analysis was employed to compare nurses who receive praise very rarely/rarely as compared with very often/rather often. Praise was received often/very often by 31·6% of participants. Compared with nurses receiving praise rarely/very rarely those who received it often/rather showed more job satisfaction, stated they had more opportunities to practice professionally, described a more positive work climate and were more committed to the organization such as being proud to work at and willing to make effort for the unit and hospital. There was no difference between the groups regarding workload. Main findings of the regression analysis were that nurses display their organizational commitment by not thinking about leaving the current workplace and those who value professional recognition are likelier to receive praise than their counterparts. Nurse unit managers should praise their staff in a realistic fashion. Such praise is cost-effective, takes short time, produces positive influences on members of their staff and may improve patient safety. © 2015 John Wiley & Sons Ltd.

  4. Context matters: the experience of 14 research teams in systematically reporting contextual factors important for practice change.

    Science.gov (United States)

    Tomoaia-Cotisel, Andrada; Scammon, Debra L; Waitzman, Norman J; Cronholm, Peter F; Halladay, Jacqueline R; Driscoll, David L; Solberg, Leif I; Hsu, Clarissa; Tai-Seale, Ming; Hiratsuka, Vanessa; Shih, Sarah C; Fetters, Michael D; Wise, Christopher G; Alexander, Jeffrey A; Hauser, Diane; McMullen, Carmit K; Scholle, Sarah Hudson; Tirodkar, Manasi A; Schmidt, Laura; Donahue, Katrina E; Parchman, Michael L; Stange, Kurt C

    2013-01-01

    We aimed to advance the internal and external validity of research by sharing our empirical experience and recommendations for systematically reporting contextual factors. Fourteen teams conducting research on primary care practice transformation retrospectively considered contextual factors important to interpreting their findings (internal validity) and transporting or reinventing their findings in other settings/situations (external validity). Each team provided a table or list of important contextual factors and interpretive text included as appendices to the articles in this supplement. Team members identified the most important contextual factors for their studies. We grouped the findings thematically and developed recommendations for reporting context. The most important contextual factors sorted into 5 domains: (1) the practice setting, (2) the larger organization, (3) the external environment, (4) implementation pathway, and (5) the motivation for implementation. To understand context, investigators recommend (1) engaging diverse perspectives and data sources, (2) considering multiple levels, (3) evaluating history and evolution over time, (4) looking at formal and informal systems and culture, and (5) assessing the (often nonlinear) interactions between contextual factors and both the process and outcome of studies. We include a template with tabular and interpretive elements to help study teams engage research participants in reporting relevant context. These findings demonstrate the feasibility and potential utility of identifying and reporting contextual factors. Involving diverse stakeholders in assessing context at multiple stages of the research process, examining their association with outcomes, and consistently reporting critical contextual factors are important challenges for a field interested in improving the internal and external validity and impact of health care research.

  5. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

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

  6. 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

  7. Are Independent Fiscal Institutions Really Independent?

    Directory of Open Access Journals (Sweden)

    Slawomir Franek

    2015-08-01

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

  8. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

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

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

  9. Concorrência fiscal prejudicial

    OpenAIRE

    Mendes, Narciso Manuel Marques

    2011-01-01

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

  10. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-11-01

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

  11. 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.

  12. Fiscal 1986 Sunshine Program achievement report. Development for practical application of photovoltaic system (Verification of experimental low cost silicon refining - Development of technology for chlorosilane hydrogen-reduction process); 1986 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost silicon jikken seisei kensho (Chlorosilane no suiso kangen kotei no gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1987-03-01

    The aim is to develop a fluidized bed reactor high in productivity and low in power consumption for the realization of mass production of low cost polycrystalline silicon usable for solar cell construction. An experimental device capable of producing 10 tons/year of SOG (spun on glass)-Si is built and operated. The fluidized bed reactor treating trichlorosilane as the material and the product quality achieve the initially set goals, and the essence is seized of operation management technology. In fiscal 1986, for development of the technology into a practical application technology, designs are prepared for a larger reactor unit and a large plant of the commercial scale. From the viewpoints of production efficiency and cost, the enlargement of a reactor unit is an inevitable task to discharge before practical application. There are two challenges to meet. One is the development of technologies for manufacturing large reactor tubes strong enough to withstand practical service and the other the development of a reactor structure fit for dimensional enlargement. It is then found that the concept of an economically optimum design relative to device series or device block formation is variable in the case of large plants, dependent on the scale of production, and that therefore it is necessary to arrange problems in a proper order to facilitate further deliberation. (NEDO)

  13. Fiscal competition and regional differentiation

    OpenAIRE

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

    2001-01-01

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

  14. Marks on the petroleum fiscality

    International Nuclear Information System (INIS)

    2007-02-01

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

  15. The Fiscal Politics of Big Governments: Do Coalitions Matter?

    OpenAIRE

    Lambertini, Luisa; Azariadis, Costas

    2003-01-01

    This paper uses a closed voting rule to explain how gradual changes in the socio-economic structure of developed societies shift political coalitions and lead to rapid expansions of transfer programs. Equilibria in a lifecycle economy with three homogeneous groups of voters (retirees, skilled young workers, unskilled young workers) have three properties. One, if income inequality is sufficiently high, unskilled workers and retirees will form a dominant coalition which raises both intragenerat...

  16. Dark Matter

    Directory of Open Access Journals (Sweden)

    Einasto J.

    2011-06-01

    Full Text Available I give a review of the development of the concept of dark matter. The dark matter story passed through several stages from a minor observational puzzle to a major challenge for theory of elementary particles. Modern data suggest that dark matter is the dominant matter component in the Universe, and that it consists of some unknown non-baryonic particles. Dark matter is the dominant matter component in the Universe, thus properties of dark matter particles determine the structure of the cosmic web.

  17. 24 CFR 968.145 - Fiscal closeout.

    Science.gov (United States)

    2010-04-01

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

  18. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

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

  19. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

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

  20. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

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

  1. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

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

  2. Defense.gov Special Report: Fiscal Budget

    Science.gov (United States)

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

  3. 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.

  4. 31 CFR 352.13 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  5. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  6. 31 CFR 330.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  7. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  8. 31 CFR 342.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  9. 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.

  10. Sunshine Program for fiscal 1981. Development of practical application technologies for photovoltaic power systems (Management of research and development); 1981 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Kenkyu kaihatsu kanri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-03-01

    To gain a helpful guide toward the next process by properly evaluating the current project, evaluation of cost and inputted energy is indispensable. In fiscal 1981, as the first step of such evaluation effort, a manufacturing process model is built based on data about designing and manufacturing, and is subjected to analysis. Cost forming factors are extracted from the respective processes, and their relations are analyzed. Parameters are analyzed for the survey of energy that a system demands for operation. Test facilities now under construction are also subjected to a cost analysis. A system design document is prepared for cost analysis and for assisting the process improvement and evaluation work. For the establishment of low-cost mass-production technologies, it is necessary to reappraise the currently-employed technologies for all the processes. It is necessary to coordinate the basic processes in terms of dimension and efficiency to enable them to function as a continuous, consistent production process. Target values are set for the respective processes for an output of 500kW/year at a cell conversion efficiency of 9%. In selecting items to be specified and values to be attained, users' requests are fully considered. Details are prudently coordinated of conditions for delivery from a process to another. (NEDO)

  11. Research cooperation project in fiscal 2001. Research cooperation on putting into practical use of district complying type photovoltaic power generation system; 2001 nendo kenkyu kyoryoku jigyo. Chiiki tekigo gata taiyoko hatsuden system tou no jitsuyoka ni kansuru kenkyu kyoryoku

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-03-01

    Research cooperation has been performed with an intention of establishing technologies to develop a design program for photovoltaic power generation systems suitable for the diverse natural and social conditions in China, the performance inspections and quality enhancement thereon. This paper summarizes the achievements in fiscal 2001. For installing the photovoltaic power generation system, procurement, transportation and installation were carried out in Gansu Province for a 8.4 kW integrated system and in Qinghai Province for 10 kW and 12 kW integrated systems. Visits were made to the sites to confirm the operating conditions, and maintenance and management conditions of the systems having been installed to date. With regard to performance evaluation devices of the cells and modules, some pieces of the equipment were repaired and re-adjusted, and training for using them was executed. Eight persons have visited Japan from China and participated in the training in Japan for utilization and operation of the photovoltaic power generation systems for the persons involved in the system operation. In addition, in order to determine the future information exchange directions, workshops were held with PV experts and manufacturers participating from Japan to exchange items of information. (NEDO)

  12. New Sunshine Program for Fiscal 2000. International cooperative project for developing photovoltaic power system practicalization technology (General edition); 2000 nendo New sunshine keikaku. Taiyoko hatsuden system jitsuyoka gijustu kaihatsu kokusai kyoryoku jigyo (Sogoban)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    Fiscal 2000 international cooperation for the research, development, and popularization of photovoltaic power systems is compiled. In carrying out international cooperation relating to the photovoltaic power generation program of IEA (International Energy Agency), etc., officers were sent to the 15th and 16th executive committee meetings, where they deliberated on plan formulation and budget making. They also participated in the activities of Task 1: Exchange and dissemination of information on photovoltaic power systems, Task 2: Operational performance and design of photovoltaic power systems and subsystems, Task 3: Use of photovoltaic power systems in stand-alone and island applications, Task 5: Design and grid interconnection of building integrated and other dispersed photovoltaic systems, Task 7: Photovoltaic power systems in the built environment, Task 8: Study on very large scale photovoltaic power generation systems in deserts and other unexploited regions, and Task 9: Technical co-operation for photovoltaic market deployment. A discussion was made on the holding of a 4th IEA photovoltaic power system executive conference. In addition, Japan-Australia and Japan-Oman bilateral cooperative projects were implemented. (NEDO)

  13. Sunshine Program for fiscal 1981. Development of practical application technologies for photovoltaic power systems (Management of research and development); 1981 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Kenkyu kaihatsu kanri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-03-01

    To gain a helpful guide toward the next process by properly evaluating the current project, evaluation of cost and inputted energy is indispensable. In fiscal 1981, as the first step of such evaluation effort, a manufacturing process model is built based on data about designing and manufacturing, and is subjected to analysis. Cost forming factors are extracted from the respective processes, and their relations are analyzed. Parameters are analyzed for the survey of energy that a system demands for operation. Test facilities now under construction are also subjected to a cost analysis. A system design document is prepared for cost analysis and for assisting the process improvement and evaluation work. For the establishment of low-cost mass-production technologies, it is necessary to reappraise the currently-employed technologies for all the processes. It is necessary to coordinate the basic processes in terms of dimension and efficiency to enable them to function as a continuous, consistent production process. Target values are set for the respective processes for an output of 500kW/year at a cell conversion efficiency of 9%. In selecting items to be specified and values to be attained, users' requests are fully considered. Details are prudently coordinated of conditions for delivery from a process to another. (NEDO)

  14. Fiscal 1998 research report on the basic research on the practical application of innovative technologies. 2; 1998 nendo kakushinteki energy gijutsu no jitsuyoka ni kansuru kiso chosa hokokusho. 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    This report is composed of the part 1 'Estimation of fossil energy resources and preliminary preparation of the super- long-term view of energy supply and demand', and the part 2 'Research on concrete conditions for introducing renewable energy (RES)'. In the part 1, estimation was made on the amount of non-conventional fossil energy resources such as oil sand, oil shale, coal bed methane and methane hydrate. Study was also made on the role of nuclear power, fast breeder reactor and nuclear fusion in the world energy supply and demand in the 21st century. In addition, as preliminary study on the super-long-term view of energy supply and demand in the next fiscal year, study was made on a scenario and measuring model considering energy supply restriction and CO{sub 2} problem. In the part 2, research was made on the amount of resources, applicable fields and cost estimation for various RESs such as solar energy, wind power, biomass, oceanic energy, geothermal energy and hydraulic power. Several technical issues on transport, storage, conversion and use for every energy were arranged toward real introduction, efficient use and stable supply of such RESs. (NEDO)

  15. A tale of three blind men on the proper subject matter of clinical science and practice: commentary on Plaud's behaviorism vs. Ilardi and Feldman's cognitive neuroscience.

    Science.gov (United States)

    Forsyth, J P; Kelly, M M

    2001-09-01

    Plaud (J Clin Psychol 57, 1089-1102, 1109-1111, 1119-1120) and Ilardi and Feldman (J Clin Psychol 57, 1067-1088, 1103-1107, 1113-1117, 1121-1124) argue for two very different approaches to clinical science and practice (i.e., behavior analysis and cognitive neuroscience, respectively). We comment on the assets and liabilities of both perspectives as presented and attempt to achieve some semblance of balance between the three protagonists embroiled in this current debate. The vision of clinical science we articulate is more ecumenical and evolutionary, rather than paradigmatic and revolutionary. As we see it, the problem clinical psychology faces is much larger than the authors let on; namely, how best to make clinical science meaningful and relevant to practitioners, consumers, the general public, and the behavioral health-care community. Clinical psychology's immediate internal problem is not pluralism with regard to subject matter, worldview, methodology, or school of thought, but pluralism in clinical psychologists' adherence to a scientific epistemology as the only legitimate form of clinical psychology. On this latter point, we still have a very long way to go. Copyright 2001 John Wiley & Sons, Inc.

  16. Fiscal 1987 Sunshine Program achievement report. Development for practical application of photovoltaic system (Verification of experimental low cost silicon refining - Development of technology for chlorosilane hydrogen-reduction process); 1987 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Tei cost silicon jikken seisei kensho (Chlorosilane no suiso kangen kotei no gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1988-03-01

    Since its construction in 1982, the experimental device capable of 10 tons/year production of SOG (spun on glass)-Si has been in operation, and the trichlorosilane processing fluidized bed reactor has achieved its goals in performance and product quality. Element studies continue for the enlargement of the reactor unit for practical application and for the designing of a large plant of the commercially viable scale. In fiscal 1987, element studies are conducted for the enlargement of the reactor unit. Concerning the development of technologies for the manufacture of large reactor tubes strong enough to withstand practical application, efforts are made to strengthen materials for the fabrication of reactor element tubes (230mm and 500mm in diameter), to develop SiC-CVD (chemical vapor deposition) technology to provide reactor tube materials with resistance to corrosion, and to develop a single reactor tube structure indispensable for device enlargement. For the verification of such element technologies, in line with the study of experimental device operation capable of 10 tons/year SOG-Si production, studies are conducted on continuous stable operation technologies for the fluidized bed reactor, maintenance and improvement of product quality, and enhancement of durability of constituent parts and components. (NEDO)

  17. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  18. Fiscal transparency, political parties, and debt in OECD countries

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer

    2006-01-01

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

  19. 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

  20. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. Volume 1. Development of thin film solar cell manufacturing technologies (Development of technologies to manufacture low-cost large-area modules and survey and research on analyzing how to put products into practical use); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu (tei cost daimenseki module seizo gijutsu kaihatsu (jitsuyoka kaiseki ni kansuru chosa kenkyu 1))

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    With an objective to assist research and development to put thin film solar cells for power use into practical use and a research to put thin film solar cell manufacturing technologies into practical use, survey and research have been performed on trends in the technologies inside and outside the country. Characteristic points in thin film solar cells during the current fiscal year include: expansion of production scale of amorphous silicon solar cells, rapid progress in poly-crystalline silicon thin film solar cell technologies, and enhancement of performance in large-area modules in the a-Si, CIGS, and CdTe systems. In the trends in research and development of amorphous systems, expectation is heightening on elucidation of optical deterioration phenomena, and establishment of suppression technologies thereof. Although the highest efficiency was not renewed in thin film solar cells of small areas, progress was seen in the post-stabilization efficiency in large-area modules. A thin film solar cell manufacturing plant having an annual production capacity of 20 MW was put into operation in October in Japan. Micro (poly) crystalline silicon based solar cells have high possibility of being compatible in cost reduction and performance improvement, and energetic researches are being carried out on them in recent years as the most promising candidate of the next generation solar cells. (NEDO)

  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. 'Deficits Don’t Matter' : Abundance, Indebtedness and American Culture

    NARCIS (Netherlands)

    Kroes, Rob

    2015-01-01

    If deficits, nor defaults, don't really matter anymore, what sign of our times is it? What has changed from the days that Franklin Delano Roosevelt risked the fragile economic recovery from the great depression by returning, in 1937, to the standard of his economic orthodoxy, a belief in fiscal

  3. 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.

  4. 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.

  5. Reference data about petroleum fiscality

    International Nuclear Information System (INIS)

    2006-01-01

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

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

    OpenAIRE

    Lustig, Nora

    2016-01-01

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

  7. Solid Matter

    CERN Document Server

    Angelo, Joseph A

    2011-01-01

    Supported by a generous quantity of full-color illustrations and interesting sidebars, Solid Matter introduces the basic characteristics and properties of solid matter. It briefly describes the cosmic connection of the elements, leading readers through several key events in human pre-history that resulted in more advanced uses of matter in the solid state. Chapters include:. -Solid Matter: An Initial Perspective. -Physical Behavior of Matter. -The Gravity of Matter. -Fundamentals of Materials Science. -Rocks and Minerals. -Metals. -Building Materials. -Carbon Earth's Most Versatile Element. -S

  8. 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.

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

    Directory of Open Access Journals (Sweden)

    Francesco Forte

    2012-04-01

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

  10. Speech Matters

    DEFF Research Database (Denmark)

    Hasse Jørgensen, Stina

    2011-01-01

    About Speech Matters - Katarina Gregos, the Greek curator's exhibition at the Danish Pavillion, the Venice Biannual 2011.......About Speech Matters - Katarina Gregos, the Greek curator's exhibition at the Danish Pavillion, the Venice Biannual 2011....

  11. Memory Matters

    Science.gov (United States)

    ... Staying Safe Videos for Educators Search English Español Memory Matters KidsHealth / For Kids / Memory Matters What's in ... of your complex and multitalented brain. What Is Memory? When an event happens, when you learn something, ...

  12. An empirical analysis of fiscal federalism implementation and of cost accounting in Italian public administrations

    Directory of Open Access Journals (Sweden)

    Pina Puntillo

    2012-09-01

    Full Text Available The concept of cost has been introduced in Italian Administration since the early nineties. There is a copious legislation referring directly or indirectly, to the need, as well as to the utility of measuring the costs of public administration, in deference, to a renewed interpretation of the constitutional principle of Good Performance in pursuance of Article. 97 of the Italian Constitution. The most recent and probably the most significant intervention at institutional level, is the implementation of fiscal federalism as provided by Law. 42, 2009. The core features of fiscal federalism are the transition from historical expenditure to standard costs as a criterion for determining financial needs of public bodies, together with the attempt to establish more meaningful accountability mechanisms, both to policy makers and to public management. The measurement of standard costs represents one of the pillars of fiscal federalism and it will be pursued using the mechanism of "best practice". Full implementation of fiscal federalism, therefore, requires the verification of the operating costs of all public administrations. According to statutory law, regions are also required to provide verification of operating costs, for the successful pursuing of fiscal federalism. The present research is going to assess the level of diffusion of cost accounting in Italian regional public administrations. The methodology used for this paper includes the analysis of regional law as well as interviews to the officials of accounting and auditing offices

  13. 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...

  14. Fiscal planning of private electricity production projects

    International Nuclear Information System (INIS)

    Gauthier, R.

    2002-01-01

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

  15. Dark Matter

    Indian Academy of Sciences (India)

    What You See Ain't What. You Got, Resonance, Vol.4,. No.9,1999. Dark Matter. 2. Dark Matter in the Universe. Bikram Phookun and Biman Nath. In Part 11 of this article we learnt that there are compelling evidences from dynamics of spiral galaxies, like our own, that there must be non-luminous matter in them. In this.

  16. Development in fiscal 1998 of silicon manufacturing process to rationalize energy usage. Surveys and researches on analysis of practical application of technology to manufacture silicon raw materials for solar cells; 1998 nendo energy shiyo gorika silicon seizo process kaihatsu seika hokokusho. Taiyo denchi silicon genryo seizo gijutsu no jitsuyoka kaiseki ni kansuru chosa kenkyu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    With an objective to develop a mass production technology to manufacture silicon raw materials for solar cells, and assist its practical application, surveys and analyses were performed on trends in development of the related technologies, the problems therein , market trends and industrial trends thereof. This paper summarizes the achievements in fiscal 1998. The worldwide production amount of solar cells in 1998 is estimated to have achieved 150 MW, and the silicon consumption reached the level of 2,300 tons. In spite of the economic recession environment, there was no change in the expansion trend. In developing an SOG-Si mass production and manufacturing technology, construction of pilot plants for each process has been completed, and entered into the operation research phase. In developing a technology to manufacture high quality poly-crystalline silicon substrates, fabrication has been completed on the on-line ingot cutting equipment and the plasma heating equipment, and the stage is now in operation research of continuous electromagnetic casting process. The conversion efficiency of the poly-crystalline silicon solar cells is 14 to 16% at the mass production level, whose enhancement requires indispensably the improvement in quality of the substrate. Discussions are required on the ingot manufacturing conditions in coordination with improvement in the cell manufacturing technology. (NEDO)

  17. Fiscal 1994 report on technological results. Technological development for putting solar system to practical use such as industrial use / Development of advanced heat process type system / Development of solar thermal refrigeration system; 1994 nendo sangyoyo solar system jitsuyoka gijutsu kaihatsu / Advanced heat process gata system no kaihatsu / Taiyonetsu reito reizo system no kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-03-01

    A system is being developed for adjusting incident solar energy in accordance with objectives by using, as a window material, glass whose light transmittance is variable by the electrochromic color and bleach reaction. The target is a module which, having an area of 60x40 cm or larger, is capable of installation for a structural opening of a building, which has a practical service life (ten years outdoors), and which is provided with the range of visible transmittance of 50% or more with capability of continuous light adjustment. In fiscal 1994, a basic parameter was set for the production process of a large module, with the experimental production/evaluation conducted, and with an outlook formed for achieving the target. The device is basically composed of glass, transparent electrically conductive film, counter electrode, electrolyte, principal electrochromic film electrode, transparent conductive film, transparent resin film for sealing, and glass, with the total thickness 4 mm or above. The transparent conductive film in use is tin-based, the counter electrode is NiOx based in oxidation color-erasing type, the electrolyte is Sb{sub 2}O{sub 5}, and the principal electrode is WO{sub 3} based in reduction color-developing type. (NEDO)

  18. Achievement report for fiscal 1999 on the development of silicon manufacturing process rationalizing energy utilization. Research and study on analysis to put silicon raw material manufacturing technology for solar cells into practical use; 1999 nendo energy shiyo gorika silicon seizo process kaihatsu seika hokokusho. Taiyo denchi silicon genryo seizo gijutsu no jitsuyoka kaiseki ni kansuru chosa kenkyu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    In order to support the development and practical application of a mass production technology for manufacturing silicon raw materials for solar cells, research and study were performed on trends of developing the related technologies, and movements in markets and industries. This paper reports the achievements thereof in fiscal 1999. Markets for solar cells are growing favorably, and the worldwide solar cell production in 1999 was 200 MWp, of which 80% or more is occupied by crystalline silicon solar cell. While development of the manufacturing technology for SOG-Si mass-production is in the stage of operation research of pilot plants, it has been verified that problems of impurity contamination was resolved, and high-purity silicon can be manufactured. In developing the silicon scrap utilization technology and a technology to integrate silicon refinement with casting, a conversion efficiency of 14% or higher was acquired in prototype sample substrates. It has been verified that a variety of raw materials can be dealt with by using the above technology, which has a possibility of cost reduction. In developing a substrate manufacturing technology, a great progress has been made in enhancing the productivity and reducing the cost by developing the continuous casting in the electromagnetic casting and the automation technology. (NEDO)

  19. Studies on the reconstruction of the concept of rock mass around the tunnel. Japanese fiscal year, 2013 (Contract research)

    Energy Technology Data Exchange (ETDEWEB)

    Kojima, Keiji [Geospace Laboratory, Tokyo (Japan); Ohnishi, Yuzo [Kansai Univ., Suita, Osaka (Japan); Aoki, Kenji [Geosystem Research Inst., Kyoto (Japan); Tochiyama, Osamu [Nuclear Safety Research Association, Radioactive Waste Disposal Safety Center, Tokyo (Japan); Nishigaki, Makoto [Okayama Univ., Okayama (Japan); Tosaka, Hiroyuki [Tokyo Univ., Tokyo (Japan); Yoshida, Hidekazu [Nagoya Univ., Nagoya, Aichi (Japan); Ogata, Nobuhisa [Japan Atomic Energy Agency, Sector of Decommissioning and Radioactive Waste Management, Tono Geoscience Center, Mizunami, Gifu (Japan)

    2014-09-15

    This report is concerned with research to reconstruct more realistic near-field (NF) concept for the geological disposal. In previous year, we examined the realistic concept for near-field, including rock mass around the tunnel, particularly based on the nuclide migration scenario. The time-series change of the field was divided into five stages of 0 to IV through the process of geological disposal (Excavation, Operation and Post-closure). Then, at each respective stage, post-closure stage in particular; we examined interaction between environmental factors and exhaustive extraction of those factors affecting the near-field, focusing on each scale-time cross-section. Subsequently, we committee, presented tasks for the next fiscal year. This year, to reflect/develop the results obtained from above study, we tried to establish a realistic conceptual model of near-field focusing on, which is among the factors that have been extracted. In addition, Japan Atomic Energy Agency is planning to re-flood studies at the -500m Research Gallery, which leads to the verification of the matters as part of reconstructing practical near-field concept. The committee has conducted this plan and exchanging of views was held among the committee members. Comments on the chapter I from respective members are compiled in Appendix. In chapter II, we discussed and then summarized the 'Realistic conceptual model description of near field focusing on fault and fractures in crystalline rock' described in chapter I. In addition, since the 'Great East Japan Earthquake 2011', a paradigm shift for safety has dramatically changed. In the reconstruction of realistic near-field concept, it is necessary to analyze security matters are unacceptable by society, regarding geological disposal. In the committee, we also exchanged views on those matters and presented the future direction of research and development for geological disposal. (author)

  20. Potentials and structure of fiscal devaluation in Serbia

    Directory of Open Access Journals (Sweden)

    Milošević Miloš

    2015-01-01

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

  1. Fiscal Year 2008 Agency Financial Report

    National Research Council Canada - National Science Library

    2008-01-01

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

  2. 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...

  3. 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.

  4. Fiscal Imbalances, Poverty and Inequality in Pakistan

    OpenAIRE

    Irfan Ullah - Naimatullah Baber

    2014-01-01

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

  5. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    1994-02-01

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

  6. Fiscal Policy and Growth in Developing Asia

    OpenAIRE

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

    2014-01-01

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

  7. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

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

  8. 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.

  9. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

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

  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. ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    RADA POSTOLACHE

    2012-05-01

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

  12. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

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

  13. D matter

    International Nuclear Information System (INIS)

    Shiu, Gary; Wang Liantao

    2004-01-01

    We study the properties and phenomenology of particlelike states originating from D branes whose spatial dimensions are all compactified. They are nonperturbative states in string theory and we refer to them as D matter. In contrast to other nonperturbative objects such as 't Hooft-Polyakov monopoles, D-matter states could have perturbative couplings among themselves and with ordinary matter. The lightest D particle (LDP) could be stable because it is the lightest state carrying certain (integer or discrete) quantum numbers. Depending on the string scale, they could be cold dark matter candidates with properties similar to that of WIMPs or wimpzillas. The spectrum of excited states of D matter exhibits an interesting pattern which could be distinguished from that of Kaluza-Klein modes, winding states, and string resonances. We speculate about possible signatures of D matter from ultrahigh energy cosmic rays and colliders

  14. Dark Matter

    International Nuclear Information System (INIS)

    Holt, S. S.; Bennett, C. L.

    1995-01-01

    These proceedings represent papers presented at the Astrophysics conference in Maryland, organized by NASA Goddard Space Flight Center and the University of Maryland. The topics covered included low mass stars as dark matter, dark matter in galaxies and clusters, cosmic microwave background anisotropy, cold and hot dark matter, and the large scale distribution and motions of galaxies. There were eighty five papers presented. Out of these, 10 have been abstracted for the Energy Science and Technology database

  15. Dark Matter

    International Nuclear Information System (INIS)

    Bashir, A.; Cotti, U.; De Leon, C. L.; Raya, A; Villasenor, L.

    2008-01-01

    One of the biggest scientific mysteries of our time resides in the identification of the particles that constitute a large fraction of the mass of our Universe, generically known as dark matter. We review the observations and the experimental data that imply the existence of dark matter. We briefly discuss the properties of the two best dark-matter candidate particles and the experimental techniques presently used to try to discover them. Finally, we mention a proposed project that has recently emerged within the Mexican community to look for dark matter

  16. Introduction: Teaching Black Lives Matter

    OpenAIRE

    Paula Austin; Erica Cardwell; Christopher Kennedy; Robyn Spencer

    2016-01-01

    An introduction to Radical Teacher, Issue 106: Teaching Black Lives Matter. This issue brings together a diverse collection of articles exploring educator’s responses, strategies, and stories on how #BlackLivesMatter has informed their teaching practice, the content of their courses, and their personal relationship to colleagues, family, friends, and self.

  17. Introduction: Teaching Black Lives Matter

    Directory of Open Access Journals (Sweden)

    Paula Austin

    2016-11-01

    Full Text Available An introduction to Radical Teacher, Issue 106: Teaching Black Lives Matter. This issue brings together a diverse collection of articles exploring educator’s responses, strategies, and stories on how #BlackLivesMatter has informed their teaching practice, the content of their courses, and their personal relationship to colleagues, family, friends, and self.

  18. The European Fiscal Union creation process

    Directory of Open Access Journals (Sweden)

    Oleksandr Sharov

    2015-06-01

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

  19. Assessing the impact of fiscal measures on the Czech economy

    Czech Academy of Sciences Publication Activity Database

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

    2015-01-01

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

  20. Fiscal 2000 achievement report. Research on machine tool not necessitating hydraulic system; 2000 nendo yuatsu resu kosaku kikai no kenkyu seika hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    From the viewpoint that the manufacturing process, expendable items, and recycling should all be taken into consideration when machine tool energy consumption is the matter to discuss, it is concluded that the most important policy to follow in the effort to enhance energy conservation is to enable the tool to operate without hydraulic systems. For the realization of a general-purpose machine tool (lathe) to operate free of hydraulic systems, efforts are exerted to develop element technologies, tool rests, tail stocks, and chuck drives usable for the construction of a practical hydraulic system-free machine tool. In fiscal 2000, comprehensive evaluation of experimental machine tools continued, problems to solve for practical application were put together for the fabrication of improved units, and the improved units and an improved control method were integrated into a prototype of practical machine tools. The prototype was exhibited at Japan International Machine Tool Fair (JIMTOF) as a hydraulic system-free NC (numerically controlled) lathe Type LB300, and won a high valuation. The prototype was then tested for basic performance and for possibility of improvement, and problems to be solved before commercialization were isolated. (NEDO)

  1. An Empirical Study on Fiscal Sustainability in Malaysia

    OpenAIRE

    Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

    2012-01-01

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

  2. NW CSC annual report fiscal year 2013

    Science.gov (United States)

    Bisbal, Gustavo A.

    2013-01-01

    The Northwest Climate Science Center (NW CSC) was established in 2010 as one of eight regional Climate Science Centers created by the Department of the Interior (DOI). The NW CSC encompasses Washing-ton, Oregon, Idaho, and western Montana and has overlapping boundaries with three Landscape Conservation Cooperatives (LCCs): the Great Northern, the Great Basin, and the North Pacific. With guidance from its Executive Stakeholder Advisory Committee (ESAC), the NW CSC and its partner LCCs are addressing the highest priority regional climate science needs of Northwest natural and cultural resource managers. Climate Science Centers tap into the scientific expertise of both the U.S. Geological Survey (USGS) and academic institutions. The NW CSC is supported by an academic consortium with the capacity to generate climate science and tools in a coordinated fashion, serving stakeholders across the Northwest region. This consortium is primarily represented by Oregon State University (OSU), the University of Id-ho (UI), and the University of Washington (UW). The academic consortium and USGS provide capabilities in climate science, ecology, impacts and vulnerability assessment, modeling, adaptation planning, and advanced information technology, all necessary to address and respond to climate change in the Northwest. University members also recruit and train graduate students and early-career scientists. This Annual Report summarizes progress for the goals set out in the NW CSC Strategic Plan for 2012-2015 (http://www.doi.gov/csc/northwest/upload/Northwest-CSC-Strategic-Plan.cfm) and the NW CSC Work-plan for Fiscal Year (FY) 2013 (October 1, 2012 through September 30, 2013). The report follows the structure of the Strategic Plan, which describes the five core services (Executive, Science, Data, Communications, and Education and Training) provided by the NW CSC in support of the stated vision: Our Vision: To become nationally recognized as a best-practice model for the provision

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

    National Research Council Canada - National Science Library

    2000-01-01

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

  4. 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

  5. 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…

  6. 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...

  7. Fiscal multipliers over the growth cycle : evidence from Malaysia

    OpenAIRE

    Rafiq, Sohrab; Zeufack, Albert

    2012-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Cirmaciu Diana

    2010-07-01

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

  9. Do Admission Criteria for Teacher Education Institutions Matter? A Comparative Study on Beliefs of Student Teachers from Serbia and Slovenia about Inclusive Practices

    Science.gov (United States)

    Pecek, Mojca; Macura-Milovanovic, Suncica

    2015-01-01

    The relationship between admissions criteria, the preparation provided by teacher education programmes and student teachers' (STs) beliefs about inclusive education (IE) are rarely made explicit. The paucity of data regarding this relationship leads us to question whether teacher candidates' prior beliefs matter relative to admissions criteria or…

  10. Fiscal 1996 achievement report. Development of liquid fuel conversion technology (Development for practical application of a new production process); 1996 nendo ekitai nenryo tenkan gijutsu kaihatsu seika hokokusho. Shinseizo process jitsuyoka kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-03-01

    The research and development aims to establish, through verification tests, practical application technologies for two methods, namely, a 'low-temperature liquid phase method' by which cost will be reduced thanks to simplified plant facilities and a 'vapor phase fluidized bed method' in which a composite reforming process may be combined for better economics of scale with a vapor phase fluidized methanol synthesizing method whose facilities may be built to be very large. For the former method, development efforts are made to enable catalyst performance characterization and low-temperature liquid phase methanol production using a small pyrolysis reactor. In the research on pyrolysis reaction, a Raney copper/KOMe/MeOH-based catalyst is used, and this attains a raw material gas conversion efficiency of 92.7%. In the construction of a low temperature liquid phase process, it is found that a single spun conversion efficiency of not less than 90% may be achieved using a heterogeneous catalyst. For the latter method, studies are conducted for the development of, and for the establishment of technologies for designing, synthetic gas production technologies in the development of a heat exchanger type composite reforming furnace and a fluidized bed methanol production process, the development of a catalyst manufacturing technology for fluidized bed practical application, the development of a fluidized bed methanol production technology, and the optimization of the process and its economic efficiency. (NEDO)

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

    OpenAIRE

    Yuan-Hong Ho; Chiung-Ju Huang

    2014-01-01

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

  12. Soil organic matter

    International Nuclear Information System (INIS)

    1976-01-01

    The nature, content and behaviour of the organic matter, or humus, in soil are factors of fundamental importance for soil productivity and the development of optimum conditions for growth of crops under diverse temperate, tropical and arid climatic conditions. In the recent symposium on soil organic matter studies - as in the two preceding ones in 1963 and 1969 - due consideration was given to studies involving the use of radioactive and stable isotopes. However, the latest symposium was a departure from previous efforts in that non-isotopic approaches to research on soil organic matter were included. A number of papers dealt with the behaviour and functions of organic matter and suggested improved management practices, the use of which would contribute to increasing agricultural production. Other papers discussed the turnover of plant residues, the release of plant nutrients through the biodegradation of organic compounds, the nitrogen economy and the dynamics of transformation of organic forms of nitrogen. In addition, consideration was given to studies on the biochemical transformation of organic matter, characterization of humic acids, carbon-14 dating and the development of modern techniques and their impact on soil organic matter research

  13. 42 CFR 412.64 - Federal rates for inpatient operating costs for Federal fiscal year 2005 and subsequent fiscal...

    Science.gov (United States)

    2010-10-01

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

  14. Report on the separation and refining technology sub-committee meetings in fiscal 1987; 1987 nendo bunri seisei gijutsu bukai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1988-03-01

    The separation and refining technology sub-committee has held two meetings in this fiscal year. The first sub-committee meeting (October 9, 1987) was held for the major agenda of the research and development of the basic studies; as the summary of the achievements in fiscal 1986, the up-grading by fractions and of the total fraction collectively, up-grading of kerosene and light oil fractions, up-grading of medium to heavy fractions; and as the study plans for fiscal 1987, the up-grading of coal liquefied oil, a technology to separate hetero compounds, development of their applications, and the reports and deliberations thereon. The major agenda of the second sub-committee meeting (February 10, 1988) were the interim report on the achievements in research of up-grading the coal liquefied oil in fiscal 1987, the interim reports on research achievements in the technology to separate hetero compounds and development of its applications, and the reports and deliberations thereon. The conventional up-grading sub-committee was dissolved in fiscal 1987 to form a new organization, whereas the 'separation and refining sub-committee' was founded newly. With respect to the up-grading matters, reports were given on the achievements thereon as a result of using a micro reaction device and a bench reaction device as in the past, and on the achievements in the application development. In addition, on the hetero related matters, directionality of the survey and the result therefrom were reported. (NEDO)

  15. 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...

  16. Gaseous Matter

    CERN Document Server

    Angelo, Joseph A

    2011-01-01

    aseous Matter focuses on the many important discoveries that led to the scientific interpretation of matter in the gaseous state. This new, full-color resource describes the basic characteristics and properties of several important gases, including air, hydrogen, helium, oxygen, and nitrogen. The nature and scope of the science of fluids is discussed in great detail, highlighting the most important scientific principles upon which the field is based. Chapters include:. Gaseous Matter An Initial Perspective. Physical Characteristics of Gases. The Rise of the Science of Gases. Kinetic Theory of

  17. POST-CRISIS FISCAL DILEMMAS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    IFRIM MIHAELA

    2015-08-01

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

  18. Budget estimates: Fiscal years, 1990--1991

    International Nuclear Information System (INIS)

    1989-01-01

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

  19. Annual report of operation management in nuclear power stations, fiscal year 1985

    International Nuclear Information System (INIS)

    1986-09-01

    Twenty years have elapsed since the first practical nuclear reactor in Japan started the operation. In the generated power in fiscal year 1985, that of nuclear power stations for the first time overtook that of thermal power stations, and now the age of nuclear power as the main and oil power as the subordinate has begun. As of the end of fiscal year 1985, there were 32 nuclear power plants in operation, having total output capacity of 24.521 million kW. In fiscal year 1985, nuclear power plants generated about 159 billion kWh, which is about 26 % of electric power supply. As to the capacity factor, 76 % was attained in fiscal year 1985, and this is ranked in the top group of LWR-operating countries in the world. It showed that the Japanese technology of nuclear power generation is at the top level in the world. However, in order to increase nuclear power generation and to accomplish the role of main electric power source hereafter, it is necessary to further increase the reliability and economical efficiency. The list of nuclear power stations in Japan, the state of operation of nuclear power stations, the state of accidents and troubles, the state of regular inspection, the management of radioactive wastes and the radiation exposure of workers in nuclear power stations, the operational management and others are reported. (Kako, I.)

  20. Integration of Monetary and Fiscal Policy of the Countries of the Visegrad Group

    Directory of Open Access Journals (Sweden)

    Kappel Stanislav

    2014-09-01

    Full Text Available The aim of this paper is to evaluate mutual interaction of monetary and fiscal policies in the countries of the Visegrad group, i.e. in the Czech Republic, Slovakia, Poland and Hungary. The relationship of monetary and fiscal policy - their coordination, cooperation or mutual antagonism - are basic determinants of successful implementation for economic policy of the state. Fiscal and monetary policies usually have different aims, and some conflict situations may arise in practical economic and political decision- making. Each policy has to make its decision with regard to the other one. Methodical approaches of this contribution are based on the game theory, which deals with the analysis of a wide range of decision situations with more participants (players and it is primarily focused on the conflict situations. This game-theoretical approach is responsible for creating the theoretical model which is then dealt with in the empirical analysis. We find a distinctly stabilizing role of monetary policy and relatively problematic stabilizing role of fiscal policy in the analyzed countries. The dominant role of monetary policy is statistically confirmed in the case of the Czech Republic and Hungary.

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

    Science.gov (United States)

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

    2017-08-01

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

  2. Tax and Fiscal Policies for Promotion of Industrial EnergyEfficiency: A Survey of International Experience

    Energy Technology Data Exchange (ETDEWEB)

    Price, Lynn; Galitsky, Christina; Sinton, Jonathan; Worrell,Ernst; Graus, Wina

    2005-09-15

    The Energy Foundation's China Sustainable Energy Program (CSEP) has undertaken a major project investigating fiscal and tax policy options for stimulating energy efficiency and renewable energy development in China. This report, which is part of the sectoral sub-project studies on energy efficiency in industry, surveys international experience with tax and fiscal policies directed toward increasing investments in energy efficiency in the industrial sector. The report begins with an overview of tax and fiscal policies, including descriptions and evaluations of programs that use energy or energy-related carbon dioxide (CO2) taxes, pollution levies, public benefit charges, grants or subsidies, subsidized audits, loans, tax relief for specific technologies, and tax relief as part of an energy or greenhouse gas (GHG) emission tax or agreement scheme. Following the discussion of these individual policies, the report reviews experience with integrated programs found in two countries as well as with GHG emissions trading programs. The report concludes with a discussion of the best practices related to international experience with tax and fiscal policies to encourage investment in energy efficiency in industry.

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

    Directory of Open Access Journals (Sweden)

    Murphy Mary P.

    2017-08-01

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

  4. Literacia fiscal : um estudo empírico

    OpenAIRE

    Pereira, Ana Isabel Teixeira Duarte

    2014-01-01

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

  5. Sustainable Fiscal Strategies under Changing Demographics

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  6. Dark matters

    International Nuclear Information System (INIS)

    Silk, Joseph

    2010-01-01

    One of the greatest mysteries in the cosmos is that it is mostly dark. That is, not only is the night sky dark, but also most of the matter and the energy in the universe is dark. For every atom visible in planets, stars and galaxies today there exists at least five or six times as much 'Dark Matter' in the universe. Astronomers and particle physicists today are seeking to unravel the nature of this mysterious but pervasive dark matter, which has profoundly influenced the formation of structure in the universe. Dark energy remains even more elusive, as we lack candidate fields that emerge from well established physics. I will describe various attempts to measure dark matter by direct and indirect means, and discuss the prospects for progress in unravelling dark energy.

  7. Dirac matter

    CERN Document Server

    Rivasseau, Vincent; Fuchs, Jean-Nöel

    2017-01-01

    This fifteenth volume of the Poincare Seminar Series, Dirac Matter, describes the surprising resurgence, as a low-energy effective theory of conducting electrons in many condensed matter systems, including graphene and topological insulators, of the famous equation originally invented by P.A.M. Dirac for relativistic quantum mechanics. In five highly pedagogical articles, as befits their origin in lectures to a broad scientific audience, this book explains why Dirac matters. Highlights include the detailed "Graphene and Relativistic Quantum Physics", written by the experimental pioneer, Philip Kim, and devoted to graphene, a form of carbon crystallized in a two-dimensional hexagonal lattice, from its discovery in 2004-2005 by the future Nobel prize winners Kostya Novoselov and Andre Geim to the so-called relativistic quantum Hall effect; the review entitled "Dirac Fermions in Condensed Matter and Beyond", written by two prominent theoreticians, Mark Goerbig and Gilles Montambaux, who consider many other mater...

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

    Directory of Open Access Journals (Sweden)

    F. FORTE

    2013-10-01

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

  9. Report on achievements in fiscal 1999. Development of technology to put photovoltaic power generation system for industrial use into practical use (Summary of comprehensive achievement); 1999 nendo sangyoyonado solar system jitsuyoka gijutsu kaihatsu seika hokokusho. Kenkyu kaihatsu kanri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-09-01

    NEDO is proceeding with the development of a technology to put photovoltaic power generation system for industrial use into practical use, with an aim of simultaneous solution of sustainable growth and environmental problems. In developing an advanced heat process type system, selection was made on high-performance refrigeration materials for a stand-alone type refrigeration system capable of dealing with levels of minus 20 degrees C or lower (Ti-Ni-Zr-Mn-V based hydrogen absorbing alloys for use at low temperatures, and La-Ni-Sn-Al based hydrogen absorbing alloys for regeneration use). Evaluations were given on the developed refrigeration system by using the dynamic property simulation technology. The developed system achieved a cold heat acquiring temperature of minus 20 degrees or lower, and a heat output of 1,500 kcal/hr or more under the conditions of outside air temperature of 28 degrees C, and collected solar heat temperature of 140 degrees C. CO2 reduction unit requirement was calculated from LCA on a solar heat utilization system with which the future technological development is expected to aim at. Themes proposed to be promoted in the future would include a direct heat utilization system such as the building material integrated system, a freezing and refrigeration system, a high-temperature light and heat collecting system, a harmful substance analyzing system, a high temperature utilizing fuel synthesizing system, a high-efficiency heat storing system, and a snowy cold region system. (NEDO)

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

    Directory of Open Access Journals (Sweden)

    Iulia CAPRIAN

    2016-12-01

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

  11. 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.

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    Anca Florentina GAVRILUŢĂ (VATAMANU

    2017-12-01

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

  14. Tax war in Brazil: aspects and trends; Competicao fiscal no Brasil: aspectos e tendencias

    Energy Technology Data Exchange (ETDEWEB)

    Resende, Fabio Martins; Oliveira, David Brandao de [PETROBRAS S.A., Rio de Janeiro, RJ (Brazil)

    2008-07-01

    This paper issue aspects of tax war since the origin in Brazil until your apply after the tax reform with destiny principle. This work introduce with historical of tax system in Brazil. Besides approach the tax war with the game theory and practical examples to explain the advantage and disadvantage under fiscal responsibility law. Finally, we will discuss if will be continue the tax war developed in possible scenario the tax reform charging on the destiny state (author)

  15. 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

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

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

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

  17. Use of care management practices in small- and medium-sized physician groups: do public reporting of physician quality and financial incentives matter?

    Science.gov (United States)

    Alexander, Jeffrey A; Maeng, Daniel; Casalino, Lawrence P; Rittenhouse, Diane

    2013-04-01

    To examine the effect of public reporting (PR) and financial incentives tied to quality performance on the use of care management practices (CMPs) among small- and medium-sized physician groups. Survey data from The National Study of Small and Medium-sized Physician Practices were used. Primary data collection was also conducted to assess community-level PR activities. The final sample included 643 practices engaged in quality reporting; about half of these practices were subject to PR. We used a treatment effects model. The instrumental variables were the community-level variables that capture the level of PR activity in each community in which the practices operate. (1) PR is associated with increased use of CMPs, but the estimate is not statistically significant; (2) financial incentives are associated with greater use of CMPs; (3) practices' awareness/sensitivity to quality reports is positively related to their use of CMPs; and (4) combined PR and financial incentives jointly affect CMP use to a greater degree than either of these factors alone. Small- to medium-sized practices appear to respond to PR and financial incentives by greater use of CMPs. Future research needs to investigate the appropriate mix and type of incentive arrangements and quality reporting. © Health Research and Educational Trust.

  18. 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...

  19. 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.)

  20. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

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

  1. 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

  2. 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)

  3. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

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

  4. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Georgy Ganev

    2010-01-01

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

  6. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  7. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  8. 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…

  9. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

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

  10. Fiscal policy lags and income adjustment processes

    International Nuclear Information System (INIS)

    De Cesare, Luigi; Sportelli, Mario

    2012-01-01

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

  11. The Fiscal Impacts of College Attainment

    Science.gov (United States)

    Trostel, Philip A.

    2010-01-01

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

  12. FISCAL STRUCTURE OF OKLAHOMA, AN OVERVIEW.

    Science.gov (United States)

    SANDMEYER, ROBERT L.

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

  13. 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.

  14. Federal Geothermal Research Program Update Fiscal Year 1998

    Energy Technology Data Exchange (ETDEWEB)

    Keller, J.G.

    1999-05-01

    This report reviews the specific objectives, status, and accomplishments of DOE's Geothermal Research Program for Fiscal Year 1998. The Exploration Technology research area focuses on developing instruments and techniques to discover hidden hydrothermal systems and to expose the deep portions of known systems. The Reservoir Technology research combines laboratory and analytical investigations with equipment development and field testing to establish practical tools for resource development and management for both hydrothermal and hot dry rock reservoirs. The Drilling Technology projects focus on developing improved, economic drilling and completion technology for geothermal wells. The Conversion Technology research focuses on reducing costs and improving binary conversion cycle efficiency, to permit greater use of the more abundant moderate-temperature geothermal resource, and on the development of materials that will improve the operating characteristics of many types of geothermal energy equipment. Direct use research covers the direct use of geothermal energy sources for applications in other than electrical production.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Osman Nuri ARAS

    2011-07-01

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

  17. Quark matter

    Energy Technology Data Exchange (ETDEWEB)

    Csernai, L.; Kampert, K. H.

    1994-10-15

    Precisely one decade ago the GSI (Darmstadt)/LBL (Berkeley) Collaboration at the Berkeley Bevalac reported clear evidence for collective sidewards flow in high energy heavy ion collisions. This milestone observation clearly displayed the compression and heating up of nuclear matter, providing new insights into how the behaviour of nuclear matter changes under very different conditions. This year, evidence for azimuthally asymmetric transverse flow at ten times higher projectile energy (11 GeV per nucleon gold on gold collisions) was presented by the Brookhaven E877 collaboration at the recent European Research Conference on ''Physics of High Energy Heavy Ion Collisions'', held in Helsinki from 17-22 June.

  18. Hanford Site Groundwater Monitoring for Fiscal Year 1999

    Energy Technology Data Exchange (ETDEWEB)

    MJ Hartman; LF Morasch; WD Webber

    2000-05-10

    This report presents the results of groundwater and vadose zone monitoring and remediation for fiscal year 1999 on the US. Department of Energy's Hanford Site, Washington. Water-level monitoring was performed to evaluate groundwater flow directions, to track changes in water levels, and to relate such changes to evolving disposal practices. Measurements for site-wide maps were conducted in June in past years and are now measured in March to reflect conditions that are closer to average. Water levels over most of the Hanford Site continued to decline between June 1998 and March 1999. The most widespread radiological contaminant plumes in groundwater were tritium and iodine-129. Concentrations of carbon-14, strontium-90, technetium-99, and uranium also exceeded drinking water standards in smaller plumes. Cesium-137 and plutonium exceeded standards only near the 216-B-5 injection well. Derived concentration guide levels specified in US Department of Energy Order 5400.5 were exceeded for plutonium, strontium-90, tritium, and uranium in small plumes or single wells. Nitrate and carbon tetrachloride are the most extensive chemical contaminants. Chloroform, chromium, cis-1,2dichloroethylene, cyanide, fluoride, and trichloroethylene also were present in smaller areas at levels above their maximum contaminant levels. Metals such as aluminum, cadmium, iron, manganese, and nickel exceeded their maximum contaminant levels in filtered samples from numerous wells; however, in most cases, they are believed to represent natural components of groundwater. ''Resource Conservation and Recovery Act of 1976'' groundwater monitoring continued at 25 waste management areas during fiscal year 1999: 16 under detection programs and data indicate that they are not adversely affecting groundwater; 6 under interim status groundwater quality assessment programs to assess contamination; and 2 under final status corrective-action programs. Another site, the 120-D-1 ponds

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

    International Nuclear Information System (INIS)

    2001-06-01

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

  20. 77 FR 32977 - Announcement of Funding Awards for Fiscal Year 2012 Transformation Initiative: Choice...

    Science.gov (United States)

    2012-06-04

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

  1. Dark Matter

    Indian Academy of Sciences (India)

    As if this was not enough, it turns out that if our knowledge of ... are thought to contain dark matter, although the evidences from them are the .... protons, electrons, neutrons ... ratio of protons to neutrons was close to unity then as they were in ...

  2. Quantum matter

    International Nuclear Information System (INIS)

    Buechler, Hans Peter; Calcarco, Tommaso; Dressel, Martin

    2008-01-01

    The following topics are dealt with: Artificial atoms and molecules, tailored from solids, fractional flux quanta, molecular magnets, controlled interaction in quantum gases, the theory of quantum correlations in mott matter, cold gases, and mesoscopic systems, Bose-Einstein condensates on the chip, on the route to the quantum computer, a quantum computer in diamond. (HSI)

  3. Molecule Matters

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 14; Issue 4. Molecule Matters – van der Waals Molecules - History and Some Perspectives on Intermolecular Forces. E Arunan. Feature Article Volume 14 Issue 4 April 2009 pp 346-356 ...

  4. Molecule Matters

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 16; Issue 12. Molecule Matters - Dinitrogen. A G Samuelson J Jabadurai. Volume 16 Issue 12 ... Author Affiliations. A G Samuelson1 J Jabadurai1. Department of Inroganic and Physical Chemistry, Indian Institute of Science, Bangalore 560 012, India.

  5. Interstellar matter

    International Nuclear Information System (INIS)

    Mezger, P.G.

    1978-01-01

    An overview of the formation of our galaxy is presented followed by a summary of recent work in star formation and related topics. Selected discussions are given on interstellar matter including absorption characteristics of dust, the fully ionised component of the ISM and the energy density of lyc-photons in the solar neighbourhood and the diffuse galactic IR radiation

  6. Dark Matter

    Indian Academy of Sciences (India)

    The study of gas clouds orbiting in the outer regions of spiral galaxies has revealed that their gravitational at- traction is much larger than the stars alone can provide. Over the last twenty years, astronomers have been forced to postulate the presence of large quantities of 'dark matter' to explain their observations. They are ...

  7. Molecule Matters

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 11; Issue 9. Molecule Matters - A Chromium Compound with a Quintuple Bond. K C Kumara Swamy. Feature Article Volume 11 Issue 9 September 2006 pp 72-75. Fulltext. Click here to view fulltext PDF. Permanent link:

  8. Dark Matter

    International Nuclear Information System (INIS)

    Audouze, J.; Tran Thanh Van, J.

    1988-01-01

    The book begins with the papers devoted to the experimental search of signatures of the dark matter which governs the evolution of the Universe as a whole. A series of contributions describe the presently considered experimental techniques (cryogenic detectors, supraconducting detectors...). A real dialogue concerning these techniques has been instaured between particle physicists and astrophysicists. After the progress report of the particle physicists, the book provides the reader with an updated situation concerning the research in cosmology. The second part of the book is devoted to the analysis of the backgrounds at different energies such as the possible role of the cooling flows in the constitution of massive galactic halos. Any search of dark matter implies necessarily the analysis of the spatial distributions of the large scale structures of the Universe. This report is followed by a series of statistical analyses of these distributions. These analyses concern mainly universes filled up with cold dark matter. The last paper of this third part concerns the search of clustering in the spatial distribution of QSOs. The presence of dark matter should affect the solar neighborhood and related to the existence of galactic haloes. The contributions are devoted to the search of such local dark matter. Primordial nucleosynthesis provides a very powerful tool to set up quite constraining limitations on the overall baryonic density. Even if on takes into account the inhomogeneities in density possibly induced by the Quark-Hadron transition, this baryonic density should be much lower than the overall density deduced from the dynamical models of Universe or the inflationary theories

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

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Eugenia Ramona Mara

    2012-04-01

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

  11. Do organizational practices matter in role stress processes? A study of direct and moderating effects for marketing-oriented boundary spanners

    NARCIS (Netherlands)

    J. Singh (Jagdip); W.J.M.I. Verbeke (Willem); G.K. Rhoads (Gary)

    1996-01-01

    textabstractPrevious research and meta-analyses suggest that the influence of organizational variables on boundary role stress processes is weak and marginal. Using the emerging work in organizational practices and configurations, the authors reexamine this relationship by addressing three critical

  12. Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

    Directory of Open Access Journals (Sweden)

    Rodríguez Salazar Oscar

    1996-06-01

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

  13. Managing Smallness: Promising Fiscal Practices for Rural School District Administrators.

    Science.gov (United States)

    Freitas, Deborah Inman

    Based on a mail survey of over 100 rural school administrators in 34 states, this handbook outlines common problems and successful strategies in the financial management of rural, small school districts. Major problems are related to revenue and cash flow, increasing expenditures, providing quality education programs, and staffing to handle the…

  14. Strategic interaction between fiscal and monetary policies in an export-oriented economy

    Directory of Open Access Journals (Sweden)

    Merzlyakov Sergey

    2012-01-01

    Full Text Available Solving the problem of stabilizing the economy is directly tied to the necessity of keeping the main macroeconomic variables stable. However, macroeconomic stability is not in the general case a purely fiscal or a purely monetary problem. How the central bank and the government interact is of principle importance. We investigate the impact of macroeconomic policies on the dynamics of the exchange rate, inflation, output and stabilization fund and consider different forms of strategic interaction between the government and the central bank. In this paper we build a stylized model of an export-oriented economy. We use numerical examples for our analysis and practical conclusions. The effective interaction of fiscal and monetary policies is possible under a cooperative Stackelberg game interaction with the government as leader. It is shown that the independence of the central bank does not play a crucial role.

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

    OpenAIRE

    Badrudin, Rudy

    2013-01-01

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

  16. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

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

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

  17. Fiscal sustainability in Malaysia: a re-examination

    OpenAIRE

    Hui, Hon Chung

    2013-01-01

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

  18. The Growth and Stabilization Properties of Fiscal Policy in Malaysia

    OpenAIRE

    Sohrab Rafiq

    2013-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Wissem Khanfir

    2017-06-01

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

  20. OCRWM annual report to Congress, fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

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

  1. Bangladesh : Fiscal Costs of Non-Financial Public Corporations

    OpenAIRE

    Kojo, Naoko C.

    2010-01-01

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

  2. OCRWM annual report to Congress, fiscal year 1997

    International Nuclear Information System (INIS)

    1998-07-01

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

  3. FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

    OpenAIRE

    Lidia Daniela I. Roman

    2008-01-01

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

  4. The fiscal framework and urban infrastructure finance in China

    OpenAIRE

    Ming Su; Quanhou Zhao

    2006-01-01

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

  5. Disposal Of Waste Matter

    International Nuclear Information System (INIS)

    Kim, Jeong Hyeon; Lee, Seung Mu

    1989-02-01

    This book deals with disposal of waste matter management of soiled waste matter in city with introduction, definition of waste matter, meaning of management of waste matter, management system of waste matter, current condition in the country, collect and transportation of waste matter disposal liquid waste matter, industrial waste matter like plastic, waste gas sludge, pulp and sulfuric acid, recycling technology of waste matter such as recycling system of Black clawson, Monroe and Rome.

  6. Fiscal maneuver and restructuring of the Russian economy

    Directory of Open Access Journals (Sweden)

    Alexey Kudrin

    2017-09-01

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

  7. In-Depth Study Of European Union Fiscal Approximation

    Directory of Open Access Journals (Sweden)

    Andreea Roxana TOMI

    2011-05-01

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

  8. Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-02-15

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

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

    Directory of Open Access Journals (Sweden)

    MARIA VASILESCU

    2010-03-01

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

  10. Variable billing for services: new fiscal direction for nursing.

    Science.gov (United States)

    Higgerson, N J; Van Slyck, A

    1982-06-01

    The advantages of variable billing for nursing care that: It identifies revenue nursing cost centers. It facilitates systematic control of revenue and expenses, improving budget planning and management. It generates a tremendous amount of data that can be used in administrative planning and decision making. It is more equitable than past billing practices for the patient, the third-party payer, and the hospital, making it a public relations asset. The disadvantages of variable billing are that: Charges at one hospital are not easily compared with those at another. The mix of patients at varying classification levels has a significant effect on revenue, thus increasing the possibility of lower revenue. More accountability and in some cases more work is required of nursing administrators. In this article, the practical application of variable billing in acute care settings has been discussed. It is hoped that the information provided here will stimulate nursing administrators to assess the feasibility of implementing varible billing for nursing services as a fiscal practice in their own institutions.

  11. FISCAL AUSTERITY POLICY IMPACT ON WELFARE

    Directory of Open Access Journals (Sweden)

    Romina Pržiklas Družeta

    2017-04-01

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

  12. Fiscal Policy and Economic Growth in Nigeria

    Directory of Open Access Journals (Sweden)

    Sylvia Uchenna Agu

    2015-11-01

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

  13. Tax evasion between fiscal and penalty

    Directory of Open Access Journals (Sweden)

    Andreea Mihaela Corîci

    2017-12-01

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

  14. Bio-fuels: European Communities fiscal initiatives

    International Nuclear Information System (INIS)

    Autrand, A.

    1992-01-01

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

  15. Quark matter

    International Nuclear Information System (INIS)

    Csernai, L.; Kampert, K.H.

    1994-01-01

    Precisely one decade ago the GSI (Darmstadt)/LBL (Berkeley) Collaboration at the Berkeley Bevalac reported clear evidence for collective sidewards flow in high energy heavy ion collisions. This milestone observation clearly displayed the compression and heating up of nuclear matter, providing new insights into how the behaviour of nuclear matter changes under very different conditions. This year, evidence for azimuthally asymmetric transverse flow at ten times higher projectile energy (11 GeV per nucleon gold on gold collisions) was presented by the Brookhaven E877 collaboration at the recent European Research Conference on ''Physics of High Energy Heavy Ion Collisions'', held in Helsinki from 17-22 June

  16. Responses to Fiscal Stress: A Comparative Analysis

    Science.gov (United States)

    2013-12-01

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

  17. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

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

  18. The fiscal impacts of college attainment

    OpenAIRE

    Philip A. Trostel

    2007-01-01

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

  19. Rentabilidad financiero fiscal de los SIALP

    OpenAIRE

    Blanco Muñoz, María Dolores

    2016-01-01

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

  20. Report of radioactivity survey research in fiscal year 1988

    International Nuclear Information System (INIS)

    1989-12-01

    The National Institute of Radiological Sciences has been surveyed, as part of the radioactivity research project by the Science and Technology Agency, radioactivity levels in the environment and safety analysis for radioactive fallouts associated with nuclear weapons tests since 1959 and effluents from nuclear installations. With a remarkable advent of the peaceful applications of radionuclides, radioactivity in the environment has been becoming a matter of concern for the population in Japan. Radioactivity research is considered to become more important because it may provide clues for the basis of its influences upon the human body and environment. This report gives a survey of the radioactivity research project performed in the fiscal year 1988. The following topics are covered: (1) radioactivity levels and dosimetry in the environment, foods, and human body; (2) radioactivity levels surrounding nuclear installations; (3) services in the Radioactivity Survey Data Center; (4) basic survey of evaluation for the results of radioactivity levels; (5) training of technichians for monitoring environmental radioactivity; and (6) survey research for dosimetry and countermeasures at emergency. (N.K.)

  1. Characterization of sludge properties for sewage treatment in a practical-scale down-flow hanging sponge reactor: oxygen consumption and removal of organic matter, ammonium, and sulfur.

    Science.gov (United States)

    Nomoto, Naoki; Hatamoto, Masashi; Ali, Muntjeer; Jayaswal, Komal; Iguchi, Akinori; Okubo, Tsutomu; Takahashi, Masanobu; Kubota, Kengo; Tagawa, Tadashi; Uemura, Shigeki; Yamaguchi, Takashi; Harada, Hideki

    2018-02-01

    The characteristics of sludge retained in a down-flow hanging sponge reactor were investigated to provide a better understanding of the sewage treatment process in the reactor. The organic removal and sulfur oxidation conditions were found to differ between the first layer and the following three layers. It was found that 63% and 59% of the organic matter was removed in the first layer, even though the hydraulic retention time was only 0.2 h. It is thought that the organic removal resulted from aerobic and anaerobic biodegradation on the sponge medium. The sulfate concentration increased 1.5-1.9-fold in the first layer, with almost no subsequent change in the second to fourth layers. It was shown that oxidation of sulfide in the influent was completed in the first layer. The result of the oxygen uptake rate test with an ammonium nitrogen substrate suggested that the ammonium oxidation rate was affected by the condition of dissolved oxygen (DO) or oxidation-reduction potential (ORP).

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

  3. Implications of Electronic Commerce for Fiscal Policy

    Science.gov (United States)

    Goolsbee, Austan

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

  4. Fiscal Austerity Versus Growth in Croatia

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2015-04-01

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

  5. Sunshine Program-assisted project achievement report for fiscal 1981 on the development of technologies for photovoltaic power system practical application. Development of photovoltaic power generation demonstration system (Research and development for schoolhouses); 1981 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Taiyoko hatsuden demonstration system kaihatsu (gakkoyo system no kenkyu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-03-01

    Power generated by solar cells complying with NEDO (New Energy and Industrial Technology Development Organization) specifications is stored in a storage battery or is converted into AC power in a DC-AC converter for interconnection with a commercial power system, and then supplied to loads in schoolhouses. The system operates independently when the commercial power system is out. Basic plans and primary specifications had been determined, basic modules experimentally built, tested, and part of their details designed, all these up to fiscal 1980. In fiscal 1981, system design details are drawn, housetops are examined for installation, and problems that may entail installation are checked. A system data accumulation unit comes into operation for data collection. A system simulator is developed and constructed and the solar cell is checked for performance. Model arrays are built and subjected to a combination tests, when the effect of shade is also investigated. A charge control unit, high-efficiency GTO (gate turned-off) thyristor DC-AC converter, and a protection circuit in preparation for interconnection are developed, and experimentally constructed. In fiscal 1982, 20kW solar cells will be installed and schoolhouse systems will come into service operation. (NEDO)

  6. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. Development of thin film solar cell manufacturing technologies (Development of low-cost large-area module manufacturing technologies, and dessolution deposition process); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu (tei cost daimenseki module seizo gijutsu (yokai sekishutsuho))

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    With an objective to manufacture low-cost large-area solar cell modules, developmental research has been performed on a film manufacturing technology using the dessolution deposition process. This paper summarizes the achievements in fiscal 1999. The research has been performed on a technology to form a thin silicon film directly on carbon substrates being substrates of different kinds, without using seed crystals. The researches made up to the previous fiscal year has made possible to form the film onto a substrate of about 5-cm square, has fabricated cells although with a small area, and indicated the importance of reducing concentrations of impurities in the solvent metals used. The researches performed during the current fiscal year executed modifications to reduce the temperature distribution in the substrate surfaces, including size increase in the heater, and improvement in the cooling heat conduction mechanism. As a result, films were formed successfully on 7.5-cm square substrates. In reducing the process temperatures, it was made clear that films can be formed at lower than 700 degrees C by using zinc as a solvent metal. Furthermore, the purity enhancement in the solvent metal achieved a conversion efficiency of 11.6% although the area is as small as 3.73 cm{sup 2}. (NEDO)

  7. STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Тymoshenko A.

    2018-01-01

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

  8. Achievement report for fiscal 1997 on developing practical application technology for photovoltaic power generation systems under the New Sunshine Project. Development of technologies to manufacture thin film solar cells, development of technologies to manufacture low-cost large-area modules, and development of technologies to manufacture new type amorphous solar cells; 1997 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Usumaku taiyo denchi no seizo gijutsu kaihatsu, tei cost daimenseki module seizo gijutsu kaihatsu, shingata amorphous taiyo denchi no seizo gijutsu kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    Development will be made on high-performance a-solar cells as part of developing practical application technology for a-solar cells for electric power use. Development will be also made on a low-cost process technology. This paper describes the achievements attained during fiscal 1997. Quality improvement has been realized by using a high RF power hydrogen dilution process on a-Si films for front cells of lamination type cells. Four times faster film forming speed was obtained even by using the VHF plasma CVD process, with film quality equivalent to those made by using the conventional RF process maintained. By optimizing the light enclosing construction, the short circuit current was enhanced by over 20%. Discussions were given on forming homogenous a-Si films by optimizing the conditions for forming films on large-area substrates, which resulted in forming film of 30 cm times 40 cm size with good homogeneity at a film forming speed three times faster than the conventional speed. A surface electrode was formed successfully with good uniformity on a substrate with a size of 60 cm times 90 cm. Productivity greater by over three times the conventional productivity was achieved in patterning of transparent electrodes by using high-output laser. Simultaneous and collective patterning and very small and long size collective patterning were realized in a-Si film selection patterning by using the plasma CVD process. (NEDO)

  9. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. Development of thin film solar cell manufacturing technologies (Development of low-cost and large-area module manufacturing technologies, and new type amorphous solar cell manufacturing technologies); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu (tei cost daimenseki module seizo gijutsu kaihatsu (shingata amorphous taiyo denchi module no seizo gijutsu kaihatsu))

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    With an objective to put amorphous solar cells for power use into practical use, research and development has been performed on a low-cost mass production technology for modules with large area and less deterioration using film substrates. This paper summarizes the achievements in fiscal 1999. In developing an efficiency enhancing technology, development of an a-Si/a-SiGe/a-SiGe triple cell structure was launched, and discussions were given on band gaps, film forming conditions, and film thickness. In developing a film forming speed enhancing technology, systematic experiments were performed, as well as theoretical analysis on the film forming mechanism in the plasma CVD process. In developing the process technology for film substrate solar cells, with regard to an a-Si production device of the multi-chamber arranged stepping roll system, six plasma CVD chambers were increased to 13 chambers to improve the electrode forming speed and such processes as drilling low-cost substrates, and laser patterning. In trial fabrication of a triple cell, a module in which one row of the SCAF cell is laminated provided an initial efficiency of 9.64%. (NEDO)

  10. Fiscal 1999 research and development of technologies for practical application of photovoltaic power generation systems. Research and development of photovoltaic power utilizing system and peripheral technologies (Research and development of novel type solar cell module integratable with building materials - Highly durable roof module); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Taiyoko hatsuden riyo system shuhen gijutsu no kenkyu kaihatsu (shinkenzai ittaigata taiyo denchi module no kenkyu kaihatsu - kotaikyusei yane module)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    A thin-film solar array, a large roof panel, and an interconnecting power conditioner are integrated into one and single structural member for the development of a residential photovoltaic power system in which a unit AC (alternating current) output is collected from each panel. In fiscal 1999, in the study of highly durable materials for solar cell modules and of their structure, a thin film compound solar cell module was enlarged to 82cm times 71cm, evaluated for performance, and installed on the third test house. In the study of collecting AC power from the solar cell module, a compact power conditioner for a roof panel which had been in test operation on the roof of the laboratory since 1998 was checked for practical performance, improved, and evaluated for system generation efficiency. In the study of a highly durable roof module structure, problems pertaining to heat radiation from the rear side steel sheet, the burning of the junction box, etc., were solved, and the module passed a verification test under the Building Standard Law. In the validation of the roof module for which power generation performance and meteorological conditions had already been continuously measured for 19 months, it was found that the roof module suffered no troubles such as water leak or deformation. (NEDO)

  11. Fiscal 1999 research and development of technologies for practical application of photovoltaic power generation systems. Research and development of photovoltaic power utilizing system and peripheral technologies (Research and development of novel type solar cell module integratable with building materials - Novel multilayer structure module); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Taiyoko hatsuden riyo system shuhen gijutsu no kenkyu kaihatsu (shinkenzai ittaigata taiyo denchi module no kenkyu kaihatsu - shinfukuso kozo module)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    The project aims to develop solar cell modules of a novel multilayer structure, based on the resin filling structure, hollow structure, and the laminate structure, and integratable with building materials. In fiscal 1999, for the development of cells and submodule structures, cells and submodules were fabricated which were usable with various specimens. In the case of design oriented cells, electrode structures and linkage methods were improved for the enhancement of power generation performance, and a hollow structure and a laminate structure were fabricated. As for the 4m{sup 2}-large module (laminate structure), a specimen with dummy cells arranged along its periphery was fabricated. For cost reduction, a study was made about a module (laminate structure) integrated with an ALC (autoclaved lightweight concrete) board, and the kind of surface glass, cell arrangement, and back sheet types and their respective designs were evaluated. It was then concluded that the module was fit for practical application. The module was then checked for wind endurance in a wind endurance test, for electric characteristics, and for flame inhibition capability in a fire prevention/resistance test. (NEDO)

  12. Play Matters

    DEFF Research Database (Denmark)

    Sicart (Vila), Miguel Angel

    ? In Play Matters, Miguel Sicart argues that to play is to be in the world; playing is a form of understanding what surrounds us and a way of engaging with others. Play goes beyond games; it is a mode of being human. We play games, but we also play with toys, on playgrounds, with technologies and design......, but not necessarily fun. Play can be dangerous, addictive, and destructive. Along the way, Sicart considers playfulness, the capacity to use play outside the context of play; toys, the materialization of play--instruments but also play pals; playgrounds, play spaces that enable all kinds of play; beauty...

  13. Management matters.

    Science.gov (United States)

    Gould, Rebecca A; Canter, Deborah

    2008-11-01

    Fewer than 50% of registered dietitians (RDs) supervise personnel and 76% have no budget authority. Because higher salaries are tied to increasing levels of authority and responsibility, RDs must seek management and leadership roles to enjoy the increased remuneration tied to such positions. Advanced-level practice in any area of dietetics demands powerful communication abilities, proficiency in budgeting and finance, comfort with technology, higher-order decision-making/problem-solving skills, and well-honed human resource management capabilities, all foundational to competent management practice. As RDs envision the future of the dietetics profession, practitioners must evaluate management competence in both hard and soft skills. Just as research is needed to support evidenced-based clinical practice, the same is needed to support management practice across the profession. Dietetics educators and preceptors should be as enthusiastic about management practice as they are clinical practice when educating and mentoring future professionals. Such encouragement and support can mean that new RDs and dietetic technicians, registered, will understand what it takes to advance to higher levels of responsibility, authority, and subsequent enhanced remuneration. In the ever-changing social, legal, ethical, political, economic, technological, and ecological environments of work, food and nutrition professionals who are willing to step forward and assume the risks and responsibilities of management also will share in the rewards, and propel the profession to new heights of recognition and respect.

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

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

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

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

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

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

  16. Unsustainable Public Debt in a European Fiscal Union?

    Directory of Open Access Journals (Sweden)

    Gábor Kutasi

    2017-03-01

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

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

    Science.gov (United States)

    2012-05-15

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

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

    Directory of Open Access Journals (Sweden)

    I. Lyutyy

    2014-01-01

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

  19. 78 FR 62415 - Refugee Admissions for Fiscal Year 2014

    Science.gov (United States)

    2013-10-21

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

  20. Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

    International Nuclear Information System (INIS)

    Palmer, E.

    1999-01-01

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

  1. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

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

  2. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

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

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

    African Journals Online (AJOL)

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

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

    International Nuclear Information System (INIS)

    2007-01-01

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

  5. 77 FR 29317 - Fiscal Year 2011 Draft Work Plan

    Science.gov (United States)

    2012-05-17

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

  6. 77 FR 29317 - Fiscal Year 2012 Draft Work Plan

    Science.gov (United States)

    2012-05-17

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

  7. Defense.gov Special Report: 2015 Fiscal Budget

    Science.gov (United States)

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

  8. Defense.gov Special Report: 2013 Fiscal Budget

    Science.gov (United States)

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

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

    Science.gov (United States)

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

    2012-01-01

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

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

    African Journals Online (AJOL)

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

  11. Fiscal and monetary policies in complex evolving economies

    NARCIS (Netherlands)

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

    2014-01-01

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

  12. Is That Fiscal Convergence Provides Business Cycles Synchronization

    OpenAIRE

    Alimi, Nabil; Garbaa, Radhouan

    2014-01-01

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

  13. Monetary and fiscal policy under bounded rationality and heterogeneous expectations

    NARCIS (Netherlands)

    Lustenhouwer, J.E.

    2017-01-01

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

  14. The Fiscal Impacts of School Choice in New Hampshire

    Science.gov (United States)

    Gottlob, Brian J.

    2004-01-01

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

  15. The Fiscal Impact of the Kentucky Education Tax Credit Program

    Science.gov (United States)

    Gottlob, Brian J.

    2006-01-01

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

  16. Monetary union without fiscal coordination may discipline policymakers

    NARCIS (Netherlands)

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

    1995-01-01

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

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

    African Journals Online (AJOL)

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

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

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

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

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

    International Nuclear Information System (INIS)

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

    2005-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Andrew Hughes Hallett

    2012-06-01

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

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

    International Nuclear Information System (INIS)

    1982-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Gheorghe Hurduzeu

    2014-12-01

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

  3. 78 FR 63310 - Senior Executive Service; Fiscal Service Performance Review Board

    Science.gov (United States)

    2013-10-23

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

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

    Science.gov (United States)

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

    2014-01-01

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

  5. 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.

  6. Annual report of operation management in nuclear power stations, fiscal year 1985. Showa 60 nendo genshiryoku hatsudensho unten kanri nenpo

    Energy Technology Data Exchange (ETDEWEB)

    1986-01-01

    Twenty years have elapsed since the first practical nuclear reactor in Japan started the operation. In the generated power in fiscal year 1985, that of nuclear power stations for the first time overtook that of thermal power stations, and now the age of nuclear power as the main and oil power as the subordinate has begun. As of the end of fiscal year 1985, there were 32 nuclear power plants in operation, having total output capacity of 24.521 million kW. In fiscal year 1985, nuclear power plants generated about 159 billion kWh, which is about 2 % of electric power supply. As to the capacity factor, 76% was attained in fiscal year 1985, and this is ranked in the top group of LWR-operating countries in the world. It showed that the Japanese technology of nuclear power generation is at the top level in the world. However, in order to increase nuclear power generation and to accomplish the role of main electric power source hereafter, it is necessary to further increase the reliability and economical efficiency. The list of nuclear power stations in Japan, the state of operation of nuclear power stations, the state of accidents and troubles, the state of regular inspection, the management of radioactive wastes and the radiation exposure of workers in nuclear power stations, the operational management and others are reported.

  7. Marginal Matter

    Science.gov (United States)

    van Hecke, Martin

    2013-03-01

    All around us, things are falling apart. The foam on our cappuccinos appears solid, but gentle stirring irreversibly changes its shape. Skin, a biological fiber network, is firm when you pinch it, but soft under light touch. Sand mimics a solid when we walk on the beach but a liquid when we pour it out of our shoes. Crucially, a marginal point separates the rigid or jammed state from the mechanical vacuum (freely flowing) state - at their marginal points, soft materials are neither solid nor liquid. Here I will show how the marginal point gives birth to a third sector of soft matter physics: intrinsically nonlinear mechanics. I will illustrate this with shock waves in weakly compressed granular media, the nonlinear rheology of foams, and the nonlinear mechanics of weakly connected elastic networks.

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

    International Nuclear Information System (INIS)

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

    2011-09-01

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

  9. 'It's a matter of patient safety': understanding challenges in everyday clinical practice for achieving good care on the surgical ward - a qualitative study.

    Science.gov (United States)

    Jangland, Eva; Nyberg, Berit; Yngman-Uhlin, Pia

    2017-06-01

    Surgical care plays an important role in the acute hospital's delivery of safe, high-quality patient care. Although demands for effectiveness are high in surgical wards quality of care and patient safety must also be secured. It is therefore necessary to identify the challenges and barriers linked to quality of care and patient safety with a focus on this specific setting. To explore situations and processes that support or hinder good safe patient care on the surgical ward. This qualitative study was based on a strategic sample of 10 department and ward leaders in three hospitals and six surgical wards in Sweden. Repeated reflective interviews were analysed using systematic text condensation. Four themes described the leaders' view of a complex healthcare setting that demands effectiveness and efficiency in moving patients quickly through the healthcare system. Quality of care and patient safety were often hampered factors such as a shift of care level, with critically ill patients cared for without reorganisation of nurses' competencies on the surgical ward. There is a gap between what is described in written documents and what is or can be performed in clinical practice to achieve good care and safe care on the surgical ward. A shift in levels of care on the surgical ward without reallocation of the necessary competencies at the patient's bedside show consequences for quality of care and patient safety. This means that surgical wards should consider reviewing their organisation and implementing more advanced nursing roles in direct patient care on all shifts. The ethical issues and the moral stress on nurses who lack the resources and competence to deliver good care according to professional values need to be made more explicit as a part of the patient safety agenda in the surgical ward. © 2016 Nordic College of Caring Science.

  10. General Considerations on fiscal evasion

    Directory of Open Access Journals (Sweden)

    Pripoaie Silviu

    2009-10-01

    Full Text Available Analysis of performance of any economy involves the measurement and correlation of three basic elements: the rate of economic growth,the rate of inflation and unemployment rate. When the rate of growth (rate of real GDP is high, the production of goods and services is growing andtherefore increasing the number of jobs, decrease unemployment and raise living standards. If the economy is in recession phase, increasing fiscalpressure to ensure the necessary budgetary funds triggers complex economic mechanisms. Rules more strictly is that those who are not able tooperate in the normal economy to slide towards the underground economy, and this not because he wants to tax evasion, but because they simplycannot cope with new regulations. It is widely accepted in economic theory and practice the idea that reliability scale macroeconomic indicators of acountry is affected by size of underground economy and the various tests made so far on this subject, focusing either on the social aspect or theeconomic or moral, or emphasizes the illegal or the edge of legality. This has led to various studies in this area do not provide comparable data orprovide data to the contrary. Worldwide were put in place, however, some calculation methods provided that applied the same country and sameperiod, the results are rarely consistent, sometimes even in fundamentally different.

  11. Transmutation Fuel Fabrication-Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-12-01

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

  12. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

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

  13. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

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

  14. Fiscal policy and the global financial crisis

    DEFF Research Database (Denmark)

    Andersen, Torben M.

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

  15. Management does matter

    DEFF Research Database (Denmark)

    Kroustrup, Jonas

    studies approach the paper acknowledges that management and project management technologies does matter, but comes in many shapes, and is performed differently in various socio-technical settings. The field of STS offers a new ground for a participatory and practice oriented approach to the development......The positivist and managerialist approaches to project management research has historically defined practice as a ‘technical’ discipline. This has recently been challenged by critical project management studies, who advocates for an opening of the field research to also include the social...... and organizational dynamics of projects. Following the topic of the panel this paper will discuss how these two positions, although seemingly different, both places the project manager as an omnipotent subject of control. The consequences becomes either a priori explanations or ideological pitfalls. From a science...

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

    OpenAIRE

    Marcellino, Massimiliano

    2002-01-01

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

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

    OpenAIRE

    MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

    2013-01-01

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

  18. Towards an International Code for administrative cooperation in tax matter and international tax governance

    Directory of Open Access Journals (Sweden)

    Eva Andrés Aucejo

    2017-12-01

    Full Text Available There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA. Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law, to be signed by the States to become an international legal source (hard law. Filling this Code as Articulated Text (form could be very useful for the International Community towards an International Tax Governance.

  19. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

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

  20. Atomic energy policy in fiscal year 1985

    International Nuclear Information System (INIS)

    Sakurada, Michio

    1985-01-01

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

  1. Survey report for fiscal 1999. Evaluation and analysis on items applied for in high-performance industrial furnace introduction field test project in fiscal 1999; 1999 nendo koseino kogyoro donyu field test jigyo chosa hokokusho. Obo anken hyoka bunseki

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This paper describes comprehensive evaluation and analysis mainly on the 51 items adopted in the high-performance industrial furnace introduction field tests. The development of a high-performance industrial furnace has completed the fundamental development research in fiscal 1998, and the possibility was verified on energy saving of more than 30% and reduction of NOx emission by 50% over that by conventional furnaces. Upon this fundamental achievement, the field test project has started as the comprehensive approach to developing the practically usable technologies for three years from fiscal 1998 until fiscal 2000, which is being promoted as a joint research project. According to the survey on the actual state in fiscal 1998, a little less than 20,000 industrial furnaces having combustion capacity of more than 500,000 Kcal/hr (excepting boilers) are being used. If these furnaces are converted into the high-performance industrial furnace, energy conservation of 210,000 x 10{sup 6} Mcal (converted to crude oil of 22.7 x 10{sup 6} kl/year) can be achieved from the maximum annual energy consumption of 700,000 x 10{sup 6} Mcal (converted to crude oil of 75.7 x 10{sup 6} kl/year). This conservation amount corresponds to about 12% of the final energy consumption in the whole Japanese industrial departments in fiscal 1996. It is expected that the performance of the full-size high-performance industrial furnace will be verified, and this technology will be promoted for wide proliferation. (NEDO)

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

    Directory of Open Access Journals (Sweden)

    Vuta Mariana

    2012-12-01

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

  3. Achievement report for fiscal 1998 on research and development project for university coordinated type industrial science technologies. Research and development on platform for designing high functional materials (development for practical use of technologies related to rationalization of energy use); 1998 nendo kokino zairyo sekkei platform no kenkyu kaihatsu. Energy shiyo gorikia kankei gijutsu jitsuyoka kaihatsu

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    This paper reports research achievements in fiscal 1998 for a platform for designing high functional materials. Since coarse-grained models used in molecular dynamics (MD) simulation are diversified depending on materials, phenomena and properties, a general purpose MD engine that can simulate them freely was designed. Methods were developed to determine the potentials of coarse-grained models from the atomistic models. In polymer melts, very slow movements caused by entanglements have a substantially important role, which are difficult to be studied by usual MD simulations. Therefore, fiscal 1998 has devised a coarse-grained model to handle slow movements of straight-chain polymers, and a rheological forecast program was prepared. Studies are also being made on meso-scale structures sufficiently large as compared to atoms and on dynamic property forecast. Works were carried out to develop a simulator, in which polymeric phenomena with large spatio-temporal scale are applied with a continuity model to solve the equation thereof. Improvements were given on the hardware/software environments required for developing simulation engines and platforms for mesoscopic region. (NEDO)

  4. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. International cooperation projects (Collection of information on Task 9 in IEA photovoltaic power generation program); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden program task IX ni kansuru joho shushu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This paper reports activities performed by the Task 9 in the execution treaty of the IEA photovoltaic power generation system program. The Task 9 calls for the 'proliferation of photovoltaic power generation technologies under coordination with developing countries{sup .} It is intended to compile the recommendation guides, hold workshops in the model developing countries, and coordinate with assisting organizations on technological and economical issues that may occur when introducing photovoltaic power generation systems into developing countries. The current fiscal year is the first year of the five-year plan, whereas, with structuring the basic plan placed in the center, such activities were carried out as verification of the 12 member countries and two organizations, establishment of the basic programs for the work plan, selection of work divisions, the sharing thereof, and the subjected developing countries, and the way the coordination should be with the related tasks and the assisting organizations. Two expertise conferences were held in Holland and America, and three working group meetings in Japan to have discussed the activity targets in the first fiscal year. (NEDO)

  5. New Sunshine Program for Fiscal 2000. International cooperative project for developing photovoltaic power system practicalization technology (International Energy Agency (IEA)/Cooperative Program on Photovoltaic Power Systems (PVPS) implementing agreement - Executive committee meeting); 2000 nendo New sunshine keikaku. Taiyoko hatsuden system jitsuyoka gijustu kaihatsu kokusai kyoryoku jigyo (IEA taiyoko hatsuden system kenkyu kyoryoku program jisshi kyotei shikko iinkai)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    Cooperative endeavors of research and development, verification, analysis, information exchange, introduction acceleration, etc., were exerted through participation in the above-said PVPS program. At the 15th PVPS executive committee meeting held in this fiscal year, reconsideration was made about the commencement of new tasks, change of OAs (operating agents), change of participating countries, etc., whose current state was not correctly reflected in the existing implementation agreement. At the 16th PVPS executive committee meeting, discussions were made and conclusions were reached that the next executive committee meeting decide whether to change the chairman, that deliberation be made in 2003 to decide whether to hold the 4th IEA/PVPS executive conference in Japan, that the assessment of each of the tasks be carried out in fiscal 2001, and that Task I conduct studies about market implementation for the fruits of the research-centered activities in the past to hit the market, etc. Workshop meetings were held, where Australia, France, Italy, and Japan reported their PVPS research, development, and popularization efforts. (NEDO)

  6. Development in fiscal 1999 of technologies to put photovoltaic power generation systems into practical use. International cooperation projects (Collection of information on Task 9 in IEA photovoltaic power generation program); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden program task IX ni kansuru joho shushu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This paper reports activities performed by the Task 9 in the execution treaty of the IEA photovoltaic power generation system program. The Task 9 calls for the 'proliferation of photovoltaic power generation technologies under coordination with developing countries{sup .} It is intended to compile the recommendation guides, hold workshops in the model developing countries, and coordinate with assisting organizations on technological and economical issues that may occur when introducing photovoltaic power generation systems into developing countries. The current fiscal year is the first year of the five-year plan, whereas, with structuring the basic plan placed in the center, such activities were carried out as verification of the 12 member countries and two organizations, establishment of the basic programs for the work plan, selection of work divisions, the sharing thereof, and the subjected developing countries, and the way the coordination should be with the related tasks and the assisting organizations. Two expertise conferences were held in Holland and America, and three working group meetings in Japan to have discussed the activity targets in the first fiscal year. (NEDO)

  7. Report on achievements in fiscal 1999. Development of technology to put photovoltaic power generation system into practical use by international cooperation project (Executive Committee meetings for treaty of executing IEA photovoltaic power generation system research cooperation program - IEA/PVPS); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden system kenkyu kyoryoku program jisshi kyotei (shikko iinkai))

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    The 13th and 14th Executive Committee meetings were held. The resolutions adopted at the 13th Executive Committee meeting (Lausanne, Switzerland, May 3 through 5, 1999) were the approval of the Task VIII as a new IEA/PVPS task, the feasibility study on large scale photovoltaic power generation utilizing unused land such as desert (the operating agent country being Japan headed by Mr. Kando, chief researcher at NEDO and Professor Kurokawa) and the Task IX, proliferation of photovoltaic power generation under coordination with developing countries (the operating agent country being England headed by Mr. Bernard McNelis (IT Power) and that the task I operating agent country is substituted jointly by the three countries of Australia, Holland and Switzerland for six months. The resolutions adopted at the 14th Executive Committee meeting (Oslo, Norway, October 18 through 20, 1999) were appointing Australia as the Task I operating agent country headed by Mr. G. Watt, setting a web site of IEA/PVPS, issuing the annual report for fiscal 1998 in early 2000, and holding the Executive Committee meetings for fiscal 2000 in Canada (Quebec, April 17 through 19, 2000), and Italy (October 16 through 18, 2000). (NEDO)

  8. Practice of environmental education

    International Nuclear Information System (INIS)

    Takagi, Yoshio

    2005-01-01

    The author worked at Ishikawa Prefectural Takahama Senior High School until the last fiscal year and practiced environmental education. The syllabus of the class was as follows: (1) examination of river water quality (transparency, pH, dissolved oxygen, chemical oxygen demand, concentrations of phosphoric and chloride ions, and biological water qualification), (2) examination of air pollution (measurement of blocking of pine needle stoma with air-dust and measurement of atmospheric NO 2 concentration), (3) examination of environmental radioactivity and radiation (radon measurement by electrostatic collection of radon daughters and measurement of environmental radiation by using pocket dose-rate-meter), and (4) visitation to waste treatment center. (author)

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

    National Research Council Canada - National Science Library

    2000-01-01

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

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

    Science.gov (United States)

    Martin, Cathy R.

    1991-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

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

  12. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-11-01

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

  13. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-09-01

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

  14. Baryonic matter and beyond

    OpenAIRE

    Fukushima, Kenji

    2014-01-01

    We summarize recent developments in identifying the ground state of dense baryonic matter and beyond. The topics include deconfinement from baryonic matter to quark matter, a diquark mixture, topological effect coupled with chirality and density, and inhomogeneous chiral condensates.

  15. Interaction of radiation with matter

    CERN Document Server

    Nikjoo, Hooshang; Emfietzoglou, Dimitris

    2012-01-01

    Written for students approaching the subject for the first time, this text provides a solid grounding in the physics of the interactions of photons and particles with matter, which is the basis of radiological physics and radiation dosimetry. The authors first present the relevant atomic physics and then describe the interactions, emphasizing practical applications in health/medical physics and radiation biology. They cover such important topics as microdosimetry, interaction of photons with matter, electron energy loss, and dielectric response. Each chapter includes exercises and a summary.

  16. Planificación fiscal internacional: planificación fiscal agresiva y medidas para combatirla

    OpenAIRE

    Martínez Díaz, Lara

    2017-01-01

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

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

    International Nuclear Information System (INIS)

    2000-04-01

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

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

    Science.gov (United States)

    Waris, Attiya; Latif, Laila Abdul

    2015-12-01

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

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

    International Nuclear Information System (INIS)

    2001-07-01

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

  20. Financial Management: Cash Management Practices in Florida Community Colleges.

    Science.gov (United States)

    Spiwak, Rand S.

    A study was conducted to identify those variables appearing to affect cash management practices in Florida community colleges, and recommend prescriptive measures concerning these practices. The study methodology included informal discussions with the chief fiscal officers of each Florida community college and appropriate state board staff,…

  1. Looks Matter

    DEFF Research Database (Denmark)

    Kjærgaard, Rikke Schmidt; Wong, Bang

    2012-01-01

    We’ve all done it—spent hours getting a figure just right for a paper, presenta- tion, or grant application. We use tried and true compositions, standard depic- tions, and intuitive colors and then think to ourselves, this is how you do it. Or is it? A new guide by Felice C. Frankel and Angela H....... DePace, Visual Strategies, eases the process of data presentation and enhances its effectiveness. If you seek inspiration and practical advice on how to craft more useful scientific graphics, this guide might be what you are looking for....

  2. Snow Matters

    DEFF Research Database (Denmark)

    Gyimóthy, Szilvia; Jensen, Martin Trandberg

    2018-01-01

    attribute of high altitude mountain destinations. Hitherto, researchers mostly engaged with snowclad landscapes as a backstage; trying to deconstruct the complex symbolism and representational qualities of this elusive substance. Despite snow being a strategically crucial condition for tourism in the Alps......This chapter explores the performative potential of snow for Alpine tourism, by drawing attention to its material and nonrepresentational significance for tourism practices. European imagination has been preoccupied with snow since medieval times and even today, snow features as the sine que non...

  3. Fort Collins Science Center-Fiscal year 2009 science accomplishments

    Science.gov (United States)

    Wilson, Juliette T.

    2010-01-01

    Public land and natural resource managers in the United States are confronted with increasingly complex decisions that have important ramifications for both ecological and human systems. The scientists and technical professionals at the U.S. Geological Survey Fort Collins Science Center?many of whom are at the forefront of their fields?possess a unique blend of ecological, socioeconomic, and technological expertise. Because of this diverse talent, Fort Collins Science Center staff are able to apply a systems approach to investigating complicated ecological problems in a way that helps answer critical management questions. In addition, the Fort Collins Science Center has a long record of working closely with the academic community through cooperative agreements and other collaborations. The Fort Collins Science Center is deeply engaged with other U.S. Geological Survey science centers and partners throughout the Department of the Interior. As a regular practice, we incorporate the expertise of these partners in providing a full complement of ?the right people? to effectively tackle the multifaceted research problems of today's resource-management world. In Fiscal Year 2009, the Fort Collins Science Center's scientific and technical professionals continued research vital to Department of the Interior's science and management needs. Fort Collins Science Center work also supported the science needs of other Federal and State agencies as well as non-government organizations. Specifically, Fort Collins Science Center research and technical assistance focused on client and partner needs and goals in the areas of biological information management and delivery, enterprise information, fisheries and aquatic systems, invasive species, status and trends of biological resources (including human dimensions), terrestrial ecosystems, and wildlife resources. In the process, Fort Collins Science Center science addressed natural-science information needs identified in the U

  4. Front Matter

    Directory of Open Access Journals (Sweden)

    HLRC Editor

    2016-08-01

    Full Text Available Higher Learning Research Communications (HLRC, ISSN: 2157-6254 [Online] is published collaboratively by Walden University (USA, Universidad Andrés Bello (Chile, Universidad Europea de Madrid (Spain and Istanbul Bilgi University (Turkey. Written communication to HLRC should be addressed to the office of the Executive Director at Laureate Education, Inc. 701 Brickell Ave Ste. 1700, Miami, FL 33131, USA. HLRC is designed for open access and online distribution through www.hlrcjournal.com. The views and statements expressed in this journal do not necessarily reflect the views of Laureate Education, Inc. or any of its affiliates (collectively “Laureate”. Laureate does not warrant the accuracy, reliability, currency or completeness of those views or statements and does not accept any legal liability arising from any reliance on the views, statements and subject matter of the journal. Acknowledgements The Guest Editors gratefully acknowledge the substantial contribution of the readers for the blind peer review of essays submitted for this special issue as exemplars of individuals from around the world who have come together in a collective endeavor for the common good: Robert Bringle (Indiana University Purdue University Indianapolis, US, Linda Buckley (University of the Pacific, US, Guillermo Calleja (Universidad Rey Juan Carlos, Spain, Eva Egron-Polak (International Association of Universities, France, Heather Friesen (Abu Dhabi University, UAE, Saran Gill (National University of Malaysia, Malaysia, Chester Haskell (higher education consultant, US, Kanokkarn Kaewnuch (National Institute for Development Administration, Thailand, Gil Latz (Indiana University Purdue University Indianapolis, US, Molly Lee (higher education consultant, Malaysia, Deane Neubauer (East-West Center at University of Hawaii, US, Susan Sutton (Bryn Mawr College, US, Francis Wambalaba (United States International University, Kenya, and Richard Winn (higher education

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

    Science.gov (United States)

    2014-01-01

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

  6. Los paraísos fiscales, refugio de la elusión y evación fiscal

    OpenAIRE

    Leal Cañada, Gloria

    2017-01-01

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

  7. Fiscal 1975 Sunshine Project research report. Technology assessment on hydrogen energy technology. Part 2; 1975 nendo suiso energy gijutsu no technology assessment seika hokokuksho. 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1976-03-31

    This research assesses the impact of development of practical hydrogen energy technology on the economy, society and environment in Japan, and proposes some effective countermeasures, the required technical development target and a promising promotion system. The example of technology assessment assuming practical technology several tens years after is hardly found. Hydrogen energy technology is in the first stage among (1) initial planning stage, (2) technical research and development stage, (3) practical technology stage and (4) service operation stage. In the first fiscal year, as the first stage of determination of the communication route between society and technology, study was made on the concrete system image of practical technology. In this fiscal year, study was made entirely on preparation of the scenario for imaging the future economy and society concretely, modifying the planning of the hydrogen energy system. Through comparison of the scenario and system, the meaning and problem of the hydrogen energy technology were clarified. (NEDO)

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

    International Nuclear Information System (INIS)

    Hanne, H.; David, L.

    1999-01-01

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

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

    Directory of Open Access Journals (Sweden)

    MSc. Xhenet Syka

    2013-12-01

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

  10. Montagem da Agenda e Formulação da Política Pública: Austeridade Fiscal no Brasil / Public Policy Agenda Setting: Fiscal Austerity in Brazil

    Directory of Open Access Journals (Sweden)

    Adriano Cardoso Henrique

    2018-05-01

    Full Text Available Purpose – This paper analyzes the agenda setting and the formulation of the public policy that inserted in the macroeconomic context of Brazil fiscal austerity policies adopted in other countries, evaluating the negative impact of this economic measure. Methodology/approach design – we use the theoretical framework called the "public policy cycle" developed by several authors mentioned in the article. Findings - the analysis of the fiscal austerity agenda in Brazil reveals an orchestrated movement of certain economic agents, taking advantage of the moment of institutional fragility, as well as of deficiency of legal language in dealing with economic issues. Practical implications –the paper presents as possible failures in the formulation of the public agenda, especially the absence of democratic and transparent debates, may result in the adoption of outdated and misguided policies in the management of a specific sector of the State. Originality/value – the approach of the macroeconomic agenda for Law and even for the political sciences is a challenge that imposes originality in the search for interdisciplinary solutions. Resumo Propósito – O artigo analisa a montagem da agenda e a formulação da política pública que inseriu no contexto macroeconômico do Brasil políticas de austeridade fiscal adotadas em outros países, avaliando o impacto negativo de tal medida econômica. Metodologia/abordagem/design – Utiliza-se o marco teórico denominado “ciclo de políticas públicas” desenvolvida por vários autores citados no artigo. Resultados – A análise da montagem da agenda de austeridade fiscal no Brasil revela um movimento orquestrado de determinados agentes econômicos, aproveitando o momento de fragilidade institucional, bem como da deficiência da linguagem jurídica em tratar de temas econômicos. Implicações práticas – O artigo revela eventuais falhas na formulação da agenda pública, principalmente a aus

  11. Fiscal 1999 research and development of technologies for practical application of photovoltaic power generation systems. Development of ultrahigh-efficiency crystalline compound solar cell manufacturing technology (Survey and research on practical application - Volume 1); 1999 nendo taiyoko hatsauden system jitsuyoka gijutsu kaihatsu seika hokokusho. Chokokoritsu kessho kagobutsu taiyo denchi no seizo gijutsu kaihatsu (jitsuyoka kaiseki ni kansuru chosa kenkyu - 1)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    A 'Sub-committee for investigation of crystalline compound semiconductor solar cells' was established with the participation of experts from the industrial, bureaucratic, and academic circles to support the manufacture of ultrahigh-efficiency crystalline compound solar cells, and a survey was conducted about technical trends relating to III-V group compound solar cells. In the study of the trends and tasks of the state of the art technology, it is stated that the III-V group compound semiconductor multi-junction solar cell was steadily improving in efficiency, that the InGaP/GaAs 2-junction cell on a Ge substrate and InGaP/GaAs/Ge 3-junction cell in particular were moving toward mass production, and that the target for the 4-junction cell to achieve was 40% or higher in efficiency. For cost reduction, investigations were made into the heteroepitaxial technology, dimensional enlargement, mass production, raw material cost reduction, feasibility of the polycrystalline thin-film technology, light concentration, etc. For efficiency improvement, boundary layer control, structure designs, etc., were studied. Investigations were also conducted into nitride semiconductors, superlattice construction, etc., which related to new materials for thin films. TPV (thermophotovoltaic) power, etc., were reviewed for their practical application. (NEDO)

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-12-01

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

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

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

    2010-04-01

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

  14. FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

    Directory of Open Access Journals (Sweden)

    Ionel MĂNDESCU

    2013-06-01

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

  15. FAA aviation forecasts : fiscal years 1997-2008

    Science.gov (United States)

    1997-03-01

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

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

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

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

  17. JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

    Directory of Open Access Journals (Sweden)

    DRAGOS (COMAN DORICA

    2015-08-01

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

  18. 42 CFR 60.55 - Administrative and fiscal procedures.

    Science.gov (United States)

    2010-10-01

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

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

    National Research Council Canada - National Science Library

    2002-01-01

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

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

    National Research Council Canada - National Science Library

    2007-01-01

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

  1. Engineering Technical Support Center Annual Report Fiscal Year 2016

    Science.gov (United States)

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

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

    African Journals Online (AJOL)

    info

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

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

    African Journals Online (AJOL)

    chestt

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

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

    African Journals Online (AJOL)

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

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

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2014-12-01

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

  6. Comparison of Fiscal and Regulatory Policies to Prevent Non ...

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

    India is facing a rising burden of cardiovascular disease and obesity-related diabetes ... As a result, fiscal and regulatory strategies such as food taxes have been ... International Water Resources Association, in close collaboration with IDRC, ...

  7. Hanford Site Groundwater Monitoring for Fiscal Year 2004

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-03-01

    This document presents the results of groundwater and vadose zone monitoring for fiscal year 2004 (October 2003 through September 2004)on the U.S. Department of Energy's Hanford Site in southeast Washington State.

  8. Report: Fiscal Year 2010 Federal Information Security Management Act Report

    Science.gov (United States)

    Report #11-P-0017, November 16, 2010. Attached is the Office of Inspector General’s (OIG’s) Fiscal Year 2010 Federal Information Security Management Act (FISMA) Reporting Template, as prescribed by the Office of Management and Budget (OMB).

  9. Environmental Molecular Sciences Laboratory Annual Report: Fiscal Year 2006

    Energy Technology Data Exchange (ETDEWEB)

    Foster, Nancy S.; Showalter, Mary Ann

    2007-03-23

    This report describes the activities and research performed at the Environmental Molecular Sciences Laboratory, a Department of Energy national scientific user facility at Pacific Northwest National Laboratory, during Fiscal Year 2006.

  10. Fiscal reaction under endogenous structural changes in Brazil

    Directory of Open Access Journals (Sweden)

    Andrei G. Simonassi

    2014-01-01

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

  11. EMSL Quarterly Highlights Report: 1st Quarter, Fiscal Year 2009

    Energy Technology Data Exchange (ETDEWEB)

    Showalter, Mary Ann; Kathmann, Loel E.; Manke, Kristin L.

    2009-02-02

    The EMSL Quarterly Highlights Report covers the science, staff and user recognition, and publication activities that occurred during the 1st quarter (October 2008 - December 2008) of Fiscal Year 2009.

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

    National Research Council Canada - National Science Library

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

    2005-01-01

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

  13. Ohio Department of Transportation Financial & Statistical Report : Fiscal Year 2007

    Science.gov (United States)

    2007-01-01

    On behalf of the dedicated men and women of the Ohio Department of Transportation, I share with : you this Financial and Statistical Report for State Fiscal Year 2007, documenting the state and : federal dollars invested by ODOT into preserving, main...

  14. The present status of Japan Nuclear Ship Development Agency in fiscal 1981

    International Nuclear Information System (INIS)

    1982-01-01

    In the nuclear ship ''Mutsu'', the repair of shielding on the ship itself was completed in March, and on the reactor plant in January, 1982. Comprehensive safety check-up on both hardware and software, started in October, 1975, has been finished within fiscal 1981, except some on hardware. On the basis of the results, repair work is in progress to raise the safety and reliability of the reactor plant. As the new home port of the n.s. Mutsu, the Sekinehama area in Aomori Prefecture has been chosen as its candidate, where site survey was carried out. The following matters are described: shielding repair work on the ship hull and reactor plant, safety check-up on reactor plant components and plant design, the analysis of reactor plant accident, the candidate home port for the n.s. Mutsu and the results of its site survey. (J.P.N.)

  15. PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2013-12-01

    Full Text Available Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romanian micro-enterprises. These are small entities that fulfil certain conditions regarding total turnover, equity and domain of activity. Although the provisions applying to micro-enterprise taxation were elaborated, among others, with the intention to reduce tax evasion, they also allow the micro-enterprises with losses to avoid tax payment. In a country with low purchasing power and a great number of taxes and fees like Romania, the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget. The micro-enterprise owners make no exception in this matter.

  16. Critique Matters

    DEFF Research Database (Denmark)

    Holck, Lotte; Muhr, Sara Louise

    to cross-cultural training offered to Danish officers on a pre-departure course as well as at a leadership seminar for the top-management team in Greenland Police. The paper demonstrates how critical-affirmative interventions of tempered radicalism might instigate small scale practitioner-relevant changes......Concerned with tackling central issues within organizational diversity such as power inequality, managerial control and domination, critical diversity research has a potential for real, substantive changes. Yet this potential is by and large untapped, as critical diversity researcher have...... a tradition for passive methods with the researcher standing on the ‘outside’ pointing to problematic organizational practices. Echoing Lewin’s (1946) assentation that ‘to understand a system, you have to try and change it’, this paper explores how intervention-based research can be a way to conduct...

  17. COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

    OpenAIRE

    Alina DOMNIŞOR; Daniela Nicoleta MEDINȚU; Radu PRODAN

    2016-01-01

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

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

    Science.gov (United States)

    Martin, Cathy R.

    1993-01-01

    The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes water-resources activities of the Water Resources Division in North Dakota in fiscal year 1992. Information on each project includes objectives, approach, progress, plans for fiscal year 1993, and completed and planned report products.

  19. Impact of Fiscal Variables on Economic Development of Pakistan

    Directory of Open Access Journals (Sweden)

    Zaheer Khan KAKAR

    2011-12-01

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

  20. The specificity of functions and principles of fiscal management

    OpenAIRE

    Comaniciu, Carmen

    2007-01-01

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

  1. Is There a Fiscal Free Lunch in a Liquidity Trap?

    OpenAIRE

    Jesper Linde; Christopher J. Erceg

    2010-01-01

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

  2. The Effect of Tax Rates on Fiscal Evasion and Avoidance

    OpenAIRE

    Mentor Gashi; Halil Kukaj

    2016-01-01

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

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

    OpenAIRE

    Leonel Muinelo-Gallo; Oriol Roca-Sagalés

    2012-01-01

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

  4. Fiscal policy and its implications for monetary and financial stability

    OpenAIRE

    Bank for International Settlements

    2011-01-01

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

  5. Operational Aspects of Fiscal Policy in Oil-Producing Countries

    OpenAIRE

    Steven A Barnett; Rolando Ossowski

    2002-01-01

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

  6. Fiscal impacts model documentation. Version 1.0

    International Nuclear Information System (INIS)

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

    1986-05-01

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

  7. Groundwater Annual Status Report for Fiscal Year 1998

    International Nuclear Information System (INIS)

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

    1999-01-01

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

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

    OpenAIRE

    Parry, Ian

    2004-01-01

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

  9. Considerations on the Fiscal Consequences of Accounting Result

    Directory of Open Access Journals (Sweden)

    Petec ( Călinescu Daniela

    2016-01-01

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

  10. Groundwater Annual Status Report for Fiscal Year 1999

    International Nuclear Information System (INIS)

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

    2000-01-01

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

  11. DECENTRALIZATION, FISCAL CAPABILITY AND PUBLIC SPENDING EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Abdul Hakim

    2012-01-01

    Full Text Available Assigning autonomy to regency governments in Indonesia has failed to increase regency’s economies.While it increases regency government role in planning and initiating policies, its impact oneconomic development has been insignificant. This stems from the lack of institution’s capacity inorganizing the bulk funds transfer from the central government which leads to inefficiency in resourceallocation. This paper maps these regencies based on their fiscal dependency. This paperalso applies Data Envelopment Analysis to identify the efficient and non efficient regencies in sucha way that the non efficient regencies might use the efficient ones as the benchmark to increase theirefficiency.Keywords: Autonomy, regency government, efficiencyJEL classification numbers: H21, H53, H71, H72

  12. LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2016-12-01

    Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

  13. LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2017-12-01

    Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

  14. Fiscal Reaction Function: Evidences from CESEE countries

    Directory of Open Access Journals (Sweden)

    Aleksandar Zdravković

    2013-12-01

    Full Text Available The aim of this paper is to improve on the methodology set in previous attempts to estimate the impact of gross government debt to primary balances in a wide set of 21 CESEE countries. Since the result of the long-lasting crisis in those countries is rising imbalance of public finances it is necessary to analyze what factors are causing such effects. Running the fixed effect, pooled and GMM regression it was found that both lagged government debt and output gap are positively related to primary balance. Moreover there was found evidence of non-linear relationship between primary balance and lagged debt, with fiscal fatigue occurrence at 70% threshold. Estimation of the augmented model shows that countercyclical response of primary balance is more pronounced in economic downturn relative to boom in cycle.

  15. Annual report, fiscal year 1974-1975

    International Nuclear Information System (INIS)

    1976-01-01

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

  16. Green fiscal reform and employment. A survey

    International Nuclear Information System (INIS)

    Majocchi, A.

    1996-01-01

    In the European debate an increase in employment is generally regarded as an important extra-dividend - in addition to improved environmental quality - from environmental taxes. The scope of this paper is to evaluate, going through the existing empirical literature, if - and to what degree - this result could be achieved through a green fiscal reform. A further goal of this paper is to assess which taxes are more efficient in terms of employment-creation when they are utilized for recycling back to the economy the revenue flowing from environmental taxes. This kind of exercise is largely different from the theoretical analysis of the double dividend issue. A large quantity of literature has grown during the recent years according to this approach, but this version of the double dividend theory will be disregarded in this paper. 8 tabs., 38 refs

  17. The effects of fiscal decentralization in Albania

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Blerta Dragusha

    2012-06-01

    Full Text Available “Basically decentralization is a democratic reform which seeks to transfer the political, administrative, financial and planning authority from central to local government. It seeks to develop civic participation, empowerment of local people in decision making process and to promote accountability and reliability: To achieve efficiency and effectiveness in the collection and management of resources and service delivery”1 The interest and curiosity of knowing how our country is doing in this process, still unfinished, served as a motivation forme to treat this topic: fiscal decentralization as a process of giving 'power' to local governments, not only in terms of rights deriving from this process but also on the responsibilities that come with it. Which are the stages before and after decentralization, and how has it affected the process in several key indicators? Is decentralization a good process only, or can any of its effects be seen as an disadvantage?

  18. Fiscal Year 2015 Site Sustainability Plan

    Energy Technology Data Exchange (ETDEWEB)

    Witt, Monica Rene [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-03-16

    Los Alamos National Laboratory is taking action to operate as a living laboratory for sustainable solutions in buildings, climate, energy, purchasing, transportation, waste, and water. LANL prepared the fiscal year (FY) 2015 Site Sustainability Plan (SSP) to describe progress towards the goals established in the SSPP. In addition, per the requirements of DOE Order 436.1, Departmental Sustainability, Los Alamos National Laboratory (LANL) uses its International Organization for Standardization (ISO) 14001:2004 certified Environmental Management System (EMS) to establish objectives to improve compliance, reduce environmental impacts, increase operational capacity, and meet long-term sustainability goals. The goals of the 2015 SSP are fully integrated into LANL’s institutional environmental objectives under the EMS and its Long-Term Strategy for Environmental Stewardship & Sustainability (LTSESS).

  19. Nuclear energy policy for fiscal 1986

    International Nuclear Information System (INIS)

    Aoki, Masahiro

    1986-01-01

    In Japan with little energy resources, about 80 % of the total energy consumption is imported ; of which the petroleum is about 60 %. Nuclear power generation has advantages of the supply security and the high economy. It is the nucleus of petroleum substitute. The role of nuclear power should further increase in the future. Under this situation, the realization of nuclear fuel cycle, the advancement of LWR power plants and the development of advanced type reactors must be pursued positively. In tables are given the nuclear-power-relation budget estimates for fiscal 1986 in general account and in special accounts power source siting and diversification and also the treasury investments and loans, itemized in the respective subjects. (Mori, K.)

  20. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  1. Report on achievements in fiscal 1998. Development of technologies to put photovoltaic power generation systems into practical use (International cooperation project - collection of information on IEA photovoltaic power generation program); 1998 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden program ni kansuru joho shushu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    Research and development, verification, analysis and information exchange have been performed based on the 'Treaty to Execute the Research and Cooperation Program on Photovoltaic Power Generation System'. The IEA/REWP/PVPS activities in fiscal 1999 include the participation to the two executive committee meetings (Valencia and Sydney), and the subcommittee activities. The subcommittee activities are as follows: Task I: information exchange on and proliferation of the photovoltaic power generation systems, Task II: operation performance and design of the photovoltaic power generation systems, Task III: design and operation of the independent type and the island use power plants, Task VII: Building integrated photovoltaic power generation systems, Task VI, Sub-task 5: investigations and researches on possibility for photovoltaic power generation systems utilizing unutilized lands including deserts, and Task IX: technical cooperation to expand photovoltaic power generation system markets. (NEDO)

  2. Fiscal 1999 research and development of technologies for practical application of photovoltaic power generation systems. Research and development of photovoltaic power generation system evaluation technology (Research and development of system evaluation technology); 1999 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu. Taiyoko hatsuden system hyoka gijutsu no kenkyu kaihatsu (system hyoka gijutsu no kenkyu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    Research and development is conducted for the acquisition of a system evaluation technique for predicting the performance of standard photovoltaic power systems and evaluation technologies applicable to residential photovoltaic power systems different from each other in terms of tilt and direction, district, solar cell type, etc. In fiscal 1999, using data collected from the Hamamatsu field test facilities and residential photovoltaic power systems installed across Japan, various design parameters, such as the irregularity compensation coefficient, temperature compensation coefficient, and the incidence compensation coefficient were determined, and, using the parameters as the secondary estimation values, design parameters were updated. In the development of simulation technologies, basic studies were made about the shadow compensation coefficient, spectral response fluctuation compensation coefficient, and the composition of polyhedral arrays. Moreover, studies were made about the estimation of large area insolation, based on the horizontal surface insolation data collected at 21 sites of residential photovoltaic power systems in the Kanto district. (NEDO)

  3. Report on achievements in fiscal 1998. Development of technologies to put photovoltaic power generation systems into practical use (International cooperation project - collection of information on IEA photovoltaic power generation program); 1998 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Kokusai kyoryoku jigyo (IEA taiyoko hatsuden program ni kansuru joho shushu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    Research and development, verification, analysis and information exchange have been performed based on the 'Treaty to Execute the Research and Cooperation Program on Photovoltaic Power Generation System'. The IEA/REWP/PVPS activities in fiscal 1999 include the participation to the two executive committee meetings (Valencia and Sydney), and the subcommittee activities. The subcommittee activities are as follows: Task I: information exchange on and proliferation of the photovoltaic power generation systems, Task II: operation performance and design of the photovoltaic power generation systems, Task III: design and operation of the independent type and the island use power plants, Task VII: Building integrated photovoltaic power generation systems, Task VI, Sub-task 5: investigations and researches on possibility for photovoltaic power generation systems utilizing unutilized lands including deserts, and Task IX: technical cooperation to expand photovoltaic power generation system markets. (NEDO)

  4. Human Resource Management Practices and Innovation

    DEFF Research Database (Denmark)

    Laursen, Keld; Foss, Nicolai Juul

    We survey, organize, and discuss the literature on the role of organizational practices for explaining innovation outcomes. We discuss how individual practices influence innovation, and how the clustering of specific practices matters for innovation outcomes. Relatedly, we discuss various possibl...

  5. The Credibility of Fiscal Rules Policy and Business Cycle Volatility

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2016-06-01

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

  6. Budgetary Structure as a Determinant in Measuring Fiscal Transparency

    Directory of Open Access Journals (Sweden)

    Benito Furtado Mota

    2017-08-01

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

  7. 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.

  8. The State Fiscal Policy: Determinants and Optimization of Financial Flows

    Directory of Open Access Journals (Sweden)

    Sitash Tetiana D.

    2017-03-01

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

  9. Matter-antimatter asymmetry

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    The Conference is devoted to a multidisciplinary study of matter-antimatter asymmetry and, in particular, from the point of view of particle physics, astrophysics and cosmology. A number of topics, such as the practical applications of antimatter in medical imaging, of particular interest to non-specialists, will also be briefly covered. More than thirty years after the discovery of CP violation in the kaon system, precision experiments with kaons at CERN and Fermilab have demonstrated the existence of direct CP violation, opening a window on a hitherto poorly explored part of particle physics. On the one hand, two experiments devoted mainly to CP violation in B mesons, BABAR and Belle, are beginning to test CP violation in the Standard Model in a decisive way. On the other hand, balloon experiments and the space-based AMS project are circumscribing precise limits on the cosmological abundance of antimatter. Finally, the fundamental problem of cosmological matter-antimatter asymmetry at a Grand Unification scale or at the Electroweak phase transition has been the object of intense theoretical activity in recent years. This document gathers most of the slides that have been presented in the plenary and parallel sessions.

  10. Conducting compositions of matter

    Science.gov (United States)

    Viswanathan, Tito (Inventor)

    2000-01-01

    The invention provides conductive compositions of matter, as well as methods for the preparation of the conductive compositions of matter, solutions comprising the conductive compositions of matter, and methods of preparing fibers or fabrics having improved anti-static properties employing the conductive compositions of matter.

  11. METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Bohdan Kostiuk

    2016-11-01

    Full Text Available Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service of Ukraine. The subject of research is the methods of audit by State Fiscal Service of Ukraine. Methods. It was used general and specific methods of research, including: analysis and synthesis, system and process approaches, induction and deduction, etc. Results. The problem of tax auditing process in Ukraine is the absence of integrated and systematic approach for its implementation. Unfortunately, the practice of the tax audit is not yet examined clearly. Today the basic principles of tax audit are considered by the scientists only in theory. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments that are designed fiscal service, the formation of evidence, procedure for using certain methods and techniques for auditing, information sources are ignored legislators and scientists. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments which are designed by fiscal service, the formation of evidence base, procedure of usage of certain methods and techniques for audit, information sources and other issues are ignored by legislators and scientists. Despite this, today the tax audit is a tool to fully examine and reduce the tax risks of the organization. Another problem of tax audit is that legislation doesn’t fix the notion of tax audit so there is no exact interpretation of it. Tax audit engages more efficient flow of taxes and fees to the state budget. Although there is increase of the efficiency of the national tax auditing mechanism now, but there are some problems which need be resolved in order to ensure rational tax revenues in the budget under the present conditions of socio

  12. Condensed elementary particle matter

    International Nuclear Information System (INIS)

    Kajantie, K.

    1996-01-01

    Quark matter is a special case of condensed elementary particle matter, matter governed by the laws of particle physics. The talk discusses how far one can get in the study of particle matter by reducing the problem to computations based on the action. As an example the computation of the phase diagram of electroweak matter is presented. It is quite possible that ultimately an antireductionist attitude will prevail: experiments will reveal unpredicted phenomena not obviously reducible to the study of the action. (orig.)

  13. Achievement report for fiscal 1997 on development of technologies for practical photovoltaic system under New Sunshine Program. Manufacture of thin-film solar cell / low-cost and large-area module / next-generation thin-film solar cell (Manufacture of thin-film polycrystalline solar module); 1997 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu, tei cost daimenseki module seizo gijutsu kaihatsu, jisedai usumaku taiyo denchi no seizo gijutsu kaihatsu (usumaku takessho taiyo denchi module no seizo gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    Fiscal 1997 is the first year of another 4-year-long research and development phase. In addition to researches for improving on thin-film polycrystalline Si cell efficiency that have been under way, new efforts are started, which include the development of practicality-conscious thin film producing technologies aiming at higher throughput and yield and the development of modularization process technologies which are necessary for putting thin-film cells to practical use. Concerning the formation of a power generation layer on a polycrystalline Si thin film formed by the ZMR (zone-melting recrystallization) process, studies are conducted for improvement on its throughput and yield using a new CVD (chemical vapor deposition) unit. A method of modularization is evaluated, which involves a laminate of a thin-film cell attached to a resin-coated, reinforced glass substrate and an EVA (ethylene vinyl acetate) back film. A remarkable achievement is earned toward the practicalization of technologies of thin film formation enhanced in quality and throughput and technologies of thin film modularization. (NEDO)

  14. Fiscal 1998 New Sunshine Program achievement report. Development for practical application of photovoltaic system - Development of thin-film solar cell manufacturing technology (Development of low-cost large-area module manufacturing technology - Development of next-generation thin-film solar cell manufacturing technology - Development of thin-film polycrystalline solar cell module manufacturing technology); 1998 nendo taiyoko hatsuden system jitsuyoka gijutsu kaihatsu seika hokokusho. Usumaku taiyo denchi no seizo gijutsu kaihatsu / tei cost daimenseki module seizo gijutsu kaihatsu / jisedai usumaku taiyo denchi no seizo gijutsu kaihatsu (usumaku takessho taiyo denchi module no seizo gijutsu kaihatsu)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    The aim is to realize the practical application of the above-named solar module expected to exhibit higher efficiency and reliability and achieve cost reduction through consumption of less materials. In fiscal 1998, 1) technologies were developed to reduce substrate warpage during recrystallization for the higher-throughput fabrication of high-quality thin films and 2) technologies were also developed for the realization of higher-throughput fabrication of thin films and for efficiency improvement for thin-film modules. Under item 1), experiments were conducted by simulation for reducing warpage to occur in thin-film polycrystalline Si substrates during fabrication by melting and recrystallization. Under item 2), for the development of thin-film cell high-throughput technologies, studies were started on a more practical hydrogen plasma process to challenge the conventional process of crystal defect inactivation by hydrogen ion injection with which achievement of high throughputs is difficult. For the development of technologies for the enhancement of thin-film module efficiency, efforts were exerted to realize a 10cm times 10cm square shape for the enhancement of efficiency in the process of filling modules with cells. These efforts achieved a great step toward future practical application. (NEDO)

  15. Energy, fiscal balances and national sharing : research report

    International Nuclear Information System (INIS)

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

    2005-01-01

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

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

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.

    2008-01-01

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

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

    Data.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    Rauf Abdur

    2017-04-01

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

  19. 76 FR 55403 - Announcement of Funding Awards for Fiscal Year 2010 Transformation Initiative: Sustainable...

    Science.gov (United States)

    2011-09-07

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

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

    National Research Council Canada - National Science Library

    2002-01-01

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