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...

Resentimiento fiscal. Una propuesta de mecanismo explicativo de la relación entre la edad y la moral fiscal

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Llacer, Toni

2014-04-01

Full Text Available The aim of this paper is to find the micro-foundations of one of the strongest statistical evidence in tax morale literature, namely, that young people tend to show greater tolerance to tax evasion than people of other age groups. Based on various data sources, the study shows that the evolution of tax morale in Catalan wage-earners follows a similar pattern to the tax rate they support over the years. A rationalization mechanism called “tax resentment” is proposed. Such mechanism is innovative, as it takes into account the different opportunities for evasion of taxpayers, as well as a range of emotional and adaptive aspects, thus presenting a “finer grain” in the explanation of tax morale than most of the previous research done in this field so far.El presente artículo trata de micro-fundamentar una de las evidencias más sólidas de la literatura sobre moral fiscal, a saber, que los jóvenes tienden a manifestar una mayor tolerancia ante el fraude tributario que las personas de los demás grupos de edad. Basándose en varias fuentes de datos, el estudio muestra que la evolución de la moral fiscal de los asalariados catalanes sigue un patrón análogo al tipo impositivo que soportan a lo largo de los años. Para explicar este hecho se propone un mecanismo de racionalización llamado “resentimiento fiscal”. Tal mecanismo resulta novedoso en la medida en que tiene en consideración las diferentes oportunidades de evasión de los contribuyentes, así como aspectos emocionales y de naturaleza adaptativa, presentando de este modo un “grano más fino” en la explicación de la moral fiscal que las habituales investigaciones en la materia.

FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

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Anca Florentina GAVRILUŢĂ (VATAMANU

2017-12-01

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

¿Las personas mayores son testigos fiables?

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Alaitz Aizpurua

2011-07-01

Full Text Available Imaginemos que en un juicio llaman a declarar como víctima o testigo a una persona mayor, situación cada vez más probable debido al envejecimiento de la población. En este artículo analizamos las diferencias entre jóvenes y mayores en la exactitud y fiabilidad del testimonio. Los mayores recuerdan con precisión aspectos representativos o la esencia del acontecimiento, pero recuerdan peor que los jóvenes detalles específicos. En pruebas de reconocimiento que requieren discriminar o verificar los hechos, las personas mayores tienen más falsas memorias y las experimentan como recuerdos verídicos en mayor medida que los jóvenes, produciendo así testimonios menos fiables.

The European Fiscal Union creation process

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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.

Dictamen de estados financieros para efectos fiscales: naturaleza jurídica, evolución e incongruencias

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Raúl Jorge Yáñez Rodríguez

2015-01-01

Full Text Available El dictamen de estados financieros para efectos fiscales se vuelve obligatorio para determinados contribuyentes en México desde la década de los noventa; a partir de 2014 se establece como una opción, reconociéndose que implica un costo para los sujetos gobernados. Este trabajo analiza la figura del dictamen para efectos fiscales como parte de las facultades de comprobación, amén de los alcances jurídicos y pragmáticos del cambio de su naturaleza obligatoria a opcional; asimismo, se abordan determinados supuestos desde los que fue creado el Servicio de Administración Tributaria que se contraponen al mecanismo de fiscalización indirecta que constituye el dictamen para efectos fiscales; en adición, se estudia la incidencia de dicho dictamen sobre la figura del dictaminador inde - pendiente, ello dentro del entorno regulatorio empresarial, considerando que las tecnologías de la información dotan a la autoridad exactora de mayores elementos de fiscalización. Todo lo anterior hace cuestionar la viabilidad práctica del dictamen fiscal dentro del marco impositivo mexicano, el cual no es ajeno a las recomendaciones que organismos internacionales brindan sobre la base de experiencias fiscales exitosas. Derechos reservados © 2015 Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración. Este es un artículo de acceso abierto distribuido bajo los términos de la Licencia Creative Commons CC BY-NC-ND 4.0.

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.

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....

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

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Sérgio Wulff Gobetti

2010-01-01

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

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...

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

OpenAIRE

OCTAVIA MARIA CILIBIU

2012-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

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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.

Diabetes mellitus en adultos mayores costarricenses

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Gilbert Brenes-Camacho

2007-01-01

Full Text Available El propósito del artículo es describir la prevalencia de la diabetes mellitus (DM entre los adultos mayores costarricenses. Se analiza la magnitud de la prevalencia, los problemas de medición de la misma, así como los factores asociados con la enfermedad, la enfermedad controlada, y el tener niveles altos de hemoglobina glicosilada (HbA1C entre la población sin diagnóstico previo de DM. Una cuarta parte de los adultos mayores de Costa Rica padecen de DM y cerca de la mitad de los que la padecen, no la tienen controlada. Los factores asociados con la prevalencia de la enfermedad son los usuales destacados por la literatura científica: actividad física, obesidad e historia familiar de DM. Se halla evidencia de un posible problema de acceso diferencial a servicios de control de DM, ya que los adultos mayores que habitan fuera de la gran área metropolitana de San José tienen un riesgo menor de tener controlada su enfermedad. Los adultos mayores sin pensión también tienen un riesgo mayor de tener niveles altos de HbA1C.

Diabetes mellitus en adultos mayores costarricenses

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Rosero-Bixby, Luis

2007-07-01

Full Text Available El propósito del artículo es describir la prevalencia de la diabetes mellitus (DM entre los adultos mayores costarricenses. Se analiza la magnitud de la prevalencia, los problemas de medición de la misma, así como los factores asociados con la enfermedad, la enfermedad controlada, y el tener niveles altos de hemoglobina glicosilada (HbA1C entre la población sin diagnóstico previo de DM. Una cuarta parte de los adultos mayores de Costa Rica padecen de DM y cerca de la mitad de los que la padecen, no la tienen controlada. Los factores asociados con la prevalencia de la enfermedad son los usuales destacados por la literatura científica: actividad física, obesidad e historia familiar de DM. Se halla evidencia de un posible problema de acceso diferencial a servicios de control de DM, ya que los adultos mayores que habitan fuera de la gran área metropolitana de San José tienen un riesgo menor de tener controlada su enfermedad. Los adultos mayores sin pensión también tienen un riesgo mayor de tener niveles altos de HbA1C.

Factores explicativos de la presión fISCAL municipal

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Bernerdino Benito

2010-12-01

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

Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

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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.

Tumores de glándulas salivales mayores

OpenAIRE

Martin Berdasco, Franscisco; Meleg de Smith, Suzanne

2011-01-01

Se estudiaron 174 tumores de las glándulas salivales mayores recogidos de los archivos del Departamento de Patología del Instituto Nacional de Cancerologia en un período de 15 años (1954-1968). Hasta donde sabemos, esta serie representa el número mayor de casos de tumores de glándulas salivales mayores publicado en nuestro medio.

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

Does the Credible Fiscal Policy Support the Prices Stabilization?

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Kuncoro Haryo

2015-06-01

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

Petroleum fiscality indicators

International Nuclear Information System (INIS)

2008-02-01

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

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

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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

¿Es redistributivo el sistema fiscal en México? La experiencia de 1984-2002

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César Octavio Vargas Téllez

2010-01-01

Full Text Available Este trabajo ha calculado la carga fiscal que soporta cada familia por tipo de impuesto, para un periodo de casi veinte años, los cuales contemplan el cambio estructural queha sufrido la economía mexicana. El enfoque usado está basado en microdatos utilizando básicamente cuatro Encuestas Ingreso Gasto de los Hogares (1984, 1989, 1996 y 2002, con el fin de darle un seguimiento temporal a falta de encuestas continuas. Se ha calculado la progresividad de cada uno de los impuestos con Índices de Concentración y de Kakwani, además del impacto redistributivo de cada tipo de impuesto a través del Índice de Reynolds-Smolensky. Los resultados arrojan pequeña progresividad del sistema fiscal con tendencia a progresividad en los impuestos directos y regresividad para los impuestos indirectos. Se hizo un ejercicio de simulación con dos escenarios sobre el aumento del IVA; uno, con una tasa reducida de 6% para alimentos y medicinas y la otra, con una tasa de 10%. Los resultados confirman una caída en el grado de progresividad de hasta cerca de 50% con un mucho mayor esfuerzo fiscal para las familias con menores ingresos y un aumento de la recaudación de 26% en el mejor de los casos.

La inflación de los adultos mayores en Colombia

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Álvaro Montenegro

2016-12-01

Full Text Available Este artículo compara el comportamiento de la inflación para el hogar promedio y diversos tipos de hogares de adultos mayores en Colombia. Los resultados indican que, en promedio, los adultos mayores gastan una mayor proporción de su ingreso en vivienda y salud y una menor proporción en educación, y que experimentaron una mayor inflación que la población en general entre diciembre de 2008 y mayo de 2015. Los hogares de adultos mayores más pobres gastan una mayor proporción en vivienda y alimentación, y para estos la inflación fue mayor que para los de adultos mayores de altos ingresos.

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...

Abuso y Maltrato en el Adulto Mayor

OpenAIRE

Montero Solano, Gustavo; Vega Chaves, Juan Carlos; Hernández, Gabriel

2017-01-01

ResumenExiste incongruencia en las definiciones e interpretación del abuso en adultos mayores. Una definición apropiada y unificada es la dada por la Organización Mundial de la Salud, que indica que el abuso en adulto mayor es cualquier acto aislado o repetitivo o la falta de acción apropiada, ocurrida en cualquier relación de la que se espera confianza, que causa daño o malestar a la persona mayor.Este grupo poblacional es particularmente vulnerable, pues es muy probable que, en algún moment...

Percepción del estudiante de medicina de una universidad pública acerca del docente adulto mayor y del adulto mayor en general

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Martha Martina

2014-07-01

Full Text Available Introducción: La mayoría de los estudios disponibles muestran que las imágenes que construyen los jóvenes sobre la vejez, en general, se asocian a una valoración negativa de esta etapa de la vida. Objetivos: Analizar la percepción de los estudiantes de Medicina Humana de la UNMSM acerca de la vejez, así como la existencia o no de estereotipos negativos acerca de la vejez y del docente adulto mayor. Diseño: Estudio transversal. Institución: Facultad de Medicina, Universidad Nacional Mayor de San Marcos, Lima, Perú. Participantes: Estudiantes del primero, tercero y quinto año de la Escuela Académico Profesional de Medicina Humana. Intervenciones: Aplicación de una escala de diferencial semántico para medir la percepción de los estudiantes mediante un cuestionario autoadministrado. Principales medidas de resultados: De una muestra de 319 estudiantes, 54,2% fue del sexo masculino y el promedio de edad 21,7±2,6 años; 90,3% tuvo cercanía con profesores mayores de 70 años. Los alumnos del quinto año otorgaron menores puntuaciones a los docentes adultos mayores (p=0,003 y a los adultos mayores en general (p=0,045. Los estudiantes que en su familia convivían con personas mayores de 70 años tuvieron una percepción más positiva sobre los adultos mayores en general (p=0,037. Respecto a la percepción de los estudiantes acerca del docente adulto mayor destacaron cinco características que superaron el 70% del puntaje, tipificándolo como seguro de sí mismo (78%, organizado (73,9%, interesado en el aprendizaje del estudiante (72,8%, planificador (72,6% y emocionalmente estable (71,8%. Respecto al adulto mayor, los puntajes no superaron el 70%, y en general lo tipificaron como tratable, sociable y hábil. Conclusiones: Los estudiantes de medicina mostraron una percepción positiva hacia el docente adulto mayor y sobre el adulto mayor en general. Existieron diferencias estadísticamente significativas según el año de estudios. Los

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

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MSc. Xhenet Syka

2013-12-01

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

Estructura fiscal óptima en la Economía de Chile

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J. Antonio Seijas

2000-01-01

Full Text Available En este artículo, se estudian los efectos de la estructura fiscal sobre el bienestar en un modelo de crecimiento endógeno de dos sectores con capital humano calibrado para aproximar el comportamiento de la economía de Chile. Se determina la reforma fiscal que maximizaría el bienestar, suponiendo que el gobierno mantiene un presupuesto equilibrado en cada momento del tiempo. Los resultados indican que la estructura impositiva actual está muy cercana a la estructura impositiva óptima y que, en todo caso, la ganancia de bienestar resultante de la reforma sería reducida. Supuestas constantes las tasas impositivas actuales y el gasto público respecto del PIB, un mayor aumento del bienestar podría obtenerse reduciendo el subsidio a la educación. Por otra parte, una posible reducción del gasto público manteniendo constante los tipos impositivos, se redistribuiría óptimamente entre las transferencias y el subsidio a la educación que, en todo caso, se mantendría por debajo de su nivel actual. Estos resultados sugieren que el subsidio a la educación podría ser excesivamente elevado, dada la estructura impositiva actual.

Are Independent Fiscal Institutions Really Independent?

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Slawomir Franek

2015-08-01

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

Institutions improving fiscal performance: Evidence from Swedish municipalities

DEFF Research Database (Denmark)

Dietrichson, Jens; Ellegård, Lina Maria

2014-01-01

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

Budgetary Structure as a Determinant in Measuring Fiscal Transparency

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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.

Salud mental en el adulto mayor: trastornos neurocognitivos mayores, afectivos y del sueño

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Tania Tello-Rodríguez

Full Text Available RESUMEN Existen numerosos factores biológicos, psicológicos y sociales con impacto más o menos prominente en la salud mental de las personas adultas mayores. Aparte de componentes derivados de los procesos normales de envejecimiento o de la coocurrencia de enfermedades médicas diversas, eventos como la muerte de un ser querido, la jubilación o la discapacidad, contribuyen significativamente a una variedad de problemas mentales o emocionales en esta fase del ciclo vital. Los problemas más frecuentes afectan las esferas neurocognitiva, afectiva y onírica. Los trastornos neurocognitivos mayores reducen el rendimiento general del paciente y generan con ello exigentes necesidades de dependencia y cuidado cercano. Los trastornos afectivos pueden acentuarse por falta de apoyo familiar y disminución marcada de interacciones sociales que pueden dar lugar a un significativo aislamiento con conducta suicida resultante. La mayor frecuencia de trastornos del sueño como insomnio, somnolencia diurna y trastornos específicos como apnea obstructiva alteran significativamente la calidad de vida de esta población.

La Calidad de la Información Fiscal en las Empresas del IBEX-35

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Julián Martínez Vargas

2006-06-01

Full Text Available En el actual proceso de adaptación de la normativa española a las Normas Internacionales de Contabilidad, el futuro tratamiento contable del Impuesto sobre Sociedades supone mayores exigencias de información, lo que conlleva nuevas obligaciones formales para las empresas. Ante estas perspectivas de reforma contable, en este trabajo vamos a realizar una evaluación de la información fiscal presentada por las grandes empresas para comprobar si responden a las exigencias de la normativa actual desde su implantación en 1990, y si las posibles deficiencias iniciales se han ido superando con el paso de los años. También analizamos cuestiones que han podido tener incidencia en la calidad de la información fiscal en los años objeto de estudio (1990-2002, como pueden ser el régimen de tributación consolidada, la revalorización de balances de 1996 y los créditos por bases imponibles negativas.In the current process of adaptation from the Spanish regulatory scheme to the International Accounting Standard, the future accounting treatment of the Income Tax suppose bigger demands of information that will bear new formal obligations for the companies. Above all this perspectives of the accounting reformation, in this work, we will carry out an evaluation of the fiscal information presented by the large companies to check if they respond to the demands of the current regulatory scheme from their implatation in 1990, and if the possible initial deficiencies have overcome with the pass of the years. Also we will analyze some questions with relevant incidence in the quality of the fiscal information in the years of the study (1990-2002, as it can be the tax consolidated system, the balances sheet revaluation of 1996 and the carryforwards of unused tax credits.

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

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...

Chicha, guarapo y presión fiscal en la sociedad colonial del Siglo XVIII

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Gilma Lucía Mora de Tovar

1989-01-01

Full Text Available El presente trabajo reúne dos ensayos sobre el aguardiente y la bebidas embriagantes. Se inscribe en el contexto de la aplicación de medidas administrativas y fiscales impulsadas por la Corona Española, en la Península y en América, durante el siglo XVIII. La necesidad de recursos que le permitieran atender tanto las obligaciones propias de la administración de gobierno como las que se derivaban de las acciones bélicas, estimuló la ejecución de una política de libre comercio en el campo económico y, en el campo político, un mayor control estatal.

Shaping the Fiscal Policy Framework

DEFF Research Database (Denmark)

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

the international experiences with large-scale fiscal consolidations, including evidence on the expansionary fiscal contraction hypothesis with particular focus on the Danish experience in the early 1980s. Second, given the widespread perception that supranational fiscal rules have failed in Europe, we study...

COMMON FISCAL POLICY

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Gabriel Mursa

2014-08-01

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

US fiscal regimes and optimal monetary policy

NARCIS (Netherlands)

Mavromatis, K.

2014-01-01

Fiscal policy in the US has been documented to have been the leading authority in the ‘60s and the ‘70s (active fiscal policy), while committing to make the necessary fiscal adjustments following Volcker’s appointment (passive fiscal policy). Moreover, while passive, US fiscal policy has at times

Quarterly fiscal policy

NARCIS (Netherlands)

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

2014-01-01

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

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

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Petru GRICIUC

2015-12-01

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

Prevalencia de anemia y factores asociados en adultos mayores peruanos

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Carolina Tarqui-Mamani

Full Text Available Objetivos. Determinar la prevalencia de anemia y factores asociados en los adultos mayores del Perú. Materiales y métodos. Se realizó un estudio transversal durante el año 2011. El muestreo fue probabilístico, estratificado y multietápico. La muestra de viviendas fue 5792 y se incluyó 2172 adultos mayores. Se definió anemia como hemoglobina 23 a 80 años (OR 2,1; IC 95%: 1,4-3,0 y la delgadez (OR 1,7; IC 95%:1,2-2,3 se asociaron con la anemia. Los departamentos con mayor prevalencia de anemia fueron Ayacucho (57,6%, Ancash (40,1%, Lambayeque (37,7% y Apurímac (36,9%. Conclusiones. Aproximadamente la cuarta parte de los adultos mayores tuvieron anemia, siendo más predominante en los analfabetos, procedentes de áreas rurales y pobres. La mayor edad y la delgadez se asocian con la presencia de anemia en los adultos mayores peruanos

Subjetividad urbana de los adultos mayores

OpenAIRE

Rinaldi, Nicolás Darío

2008-01-01

El objetivo general de la investigación consiste en vislumbrar características psicológicas de la subjetividad de los mayores, indagando sobre las modalidades de participación social e interacción subjetiva, con el propósito de reconocer las actividades de vinculación como generadoras de salud psíquica. Nos propusimos echar luz sobre los procesos de elaboración propios de la población mayor, atendiendo a sus representaciones sobre el proceso de envejecimiento, y a las motivaciones y...

Enfermedades endocrinas en el adulto mayor

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B. Carlos García, Dr.

2013-09-01

A pesar de la heterogeneidad, múltiple co morbilidad y escasa literatura en que se incluye adultos mayores, se proponen algunas recomendaciones para el tratamiento individual del paciente diabético anciano, se revisan las particularidades del diagnóstico y tratamiento del híper e hipotiroidismo, algunas ideas en relación al manejo de la osteoporosis en la mujer mayor y el hombre anciano. Finalmente se aborda la dificultad diagnóstica del hipogonadismo tardío con las indicaciones y contra indicaciones del uso de testosterona.

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.

Territorial fiscal control. Diagnostic and outlook

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Carlos Ariel Sanchez-Torres

2010-03-01

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

Fiscal crime in Serbia

OpenAIRE

Kulić, Mirko; Milošević, Goran; Milašinović, Srđan

2011-01-01

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

Nivel de autotrascendencia en un grupo de adultos mayores mexicanos

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Raúl Fernando Guerrero Castañeda

2017-01-01

Full Text Available Introducción: La autotrascendencia es una expansión multidimensional personal, una conexión con los demás, el entorno y/o una entidad superior, está relacionada con el bienestar personal del adulto mayor. Objetivo: Determinar el nivel de autotrascendencia de un grupo de adultos mayores mexicanos. Materiales y Métodos: Estudio descriptivo de corte transversal; realizado en tres centros gerontológicos de Celaya, Guanajuato, México, muestra probabilística aleatoria n=118. Se incluyeron adultos mayores que acudían a los centros gerontológicos, hombres y mujeres, ≥ 60 años. Se utilizó la Escala de Autotrascendencia en español con valor resultante entre 15 y 60 (mayor puntaje = mayor autotrascendencia. Se realizó prueba piloto con 40 adultos mayores con Alpha de Cronbach de 0.80. Análisis estadístico descriptivo para variables categóricas (frecuencias y porcentajes, para variables numéricas: medidas de tendencia central y dispersión. Resultados: Media de Autotrascendencia fue 51.36. Se identificaron con “Encontrando significado en mis creencias espirituales” (85.6% y “Disfrutando mi ritmo de vida” (81.4%; hubo diferencia estadísticamente significativa en la media de Autotrascendencia (p˂0.05 por sexo, siendo mayor el nivel en las mujeres. No hubo diferencia entre grupos de edad. Discusión y Conclusiones: La media de autotrascendencia refleja un nivel alto, en comparación con otros estudios y se reportó entre 75-84 años una media mayor. Los adultos mayores se identifican con características como la religión y el disfrute de la vida. La Escala de Autotrascendencia se puede usar en adultos mayores mexicanos ya que demostró un buen nivel de consistencia interna. Cómo citar este artículo: Guerrero RF, Lara R. Nivel de autotrascendencia en un grupo de adultos mayores mexicanos. Rev Cuid. 2017; 8(1: 1476-87. http://dx.doi.org/10.15649/cuidarte.v8i1.354

Fiscal Federalism in Monetary Unions

DEFF Research Database (Denmark)

Dreyer, Johannes Kabderian; A. Schmid, Peter

2015-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

OpenAIRE

Dănuţ CHILAREZ; George Sebastian ENE

2014-01-01

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

Maltrato en el adulto mayor institucionalizado

OpenAIRE

Eu. Yuly Adams, C.

2012-01-01

El maltrato al adulto mayor es un fenómeno presente tanto en nuestro país como en el extranjero, del que no existen estadísticas claras y actualizadas que permitan evaluar su impacto personal ni social. No obstante, en Chile, en el actual escenario de transición demográfica, se presume su protagonismo. En los establecimientos de larga estadía para adultos mayores, el maltrato, es una situación real y recurrente. Si bien en este ámbito específico las estadísticas son aun más escasas, los me...

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

OpenAIRE

Yuan-Hong Ho; Chiung-Ju Huang

2014-01-01

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

Fiscal aspects of the European monetary integration

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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.

Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012

OpenAIRE

Siervo Tulio Delgado Ruiz; Luis Enrique Acero Jiménez

2015-01-01

La Constitución de 1991 profundizó la descentralización fiscal al aumentar el volumen de transferencias del Gobierno central hacia el nivel territorial y redefinió las funciones de los distintos niveles de Gobierno, incrementando sus responsabilidades. La tributación que genera mayor recaudo está monopolizada por el Gobierno nacional, quedando pocas posibilidades de nuevos gravámenes a los gobiernos locales, los cuales se financian casi exclusivamente con transferencias, causándoles una al...

Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012

OpenAIRE

Delgado Ruiz, Siervo Tulio; Acero Jiménez, Luis Enrique

2015-01-01

La Constitución de 1991 profundizó la descentralización fiscal al aumentar el volumen de transferencias del Gobierno central hacia el nivel territorial y redefinió las funciones de los distintos niveles de Gobierno, incrementando sus responsabilidades. La tributación que genera mayor recaudo está monopolizada por el Gobierno nacional, quedando pocas posibilidades de nuevos gravámenes a los gobiernos locales, los cuales se financian casi exclusivamente con transferencias, causándoles una alta ...

Testing Fiscal Dominance Hypothesis in a Structural VAR Specification for Pakistan

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Shaheen Rozina

2018-03-01

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

Potentials and structure of fiscal devaluation in Serbia

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Milošević Miloš

2015-01-01

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

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

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MARIANA GURAU

2012-05-01

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

European Fiscal Policy of Tax Havens

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Gabriela Mironov

2009-10-01

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

the fiscality, tool of an energy policy

International Nuclear Information System (INIS)

2001-12-01

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

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

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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.

Essays on fiscal policy

NARCIS (Netherlands)

van Oudheusden, P.

2013-01-01

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

EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

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HURDUZEU Gheorghe

2014-07-01

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

45 CFR 402.21 - Fiscal control.

Science.gov (United States)

2010-10-01

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

34 CFR 303.125 - Fiscal control.

Science.gov (United States)

2010-07-01

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

WAREHOUSE TRANSFERS AND FISCAL FRAUD

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Stanciu Dorica

2015-07-01

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

Resocialización en el Adulto Mayor

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Zandra Liliana Cabara

2004-11-01

Full Text Available Este artículo plantea un estudio sobre la descripción de métodos de resocialización en el adulto mayor, evidenciando sus potencialidades como auto transformador de su mundo circundante dejando de Iado preconceptos sobre la vejez. Las reflexiones que se plantean en este articulo son producto de un estudio preliminar, don de se aplicó una prueba piloto a tres adultos mayores de diferentes niveles socioculturales pero pertenecientes al mismo estrato económico que se encuentran formando parte de un grupo organizado de atención integral al Adulto Mayor, coordinado por una Fundación Gerontológica en el municipio de Duitama. Se hace un análisis comparativo mediante un método de investigación cualitativa y descriptiva. Restaría, profundizar en la investigación e incluir un estudio comparativo de abuelos con características similares no pertenecientes a grupos organizados.

Prevalencia de trastornos temporomandibulares en el adulto mayor institucionalizado

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Zenia Masiel Criado Mora

Full Text Available Introducción: los trastornos temporomandibulares (TTM son una serie de signos y síntomas buco faciales de etiología multifactorial. En Cuba existen varias investigaciones que tratan sobre los TTM %sobre todo en jóvenes dentados% no conociéndose amplias referencias de este tipo de estudio en el adulto mayor. Objetivo: identificar la prevalencia de TTM en los adultos mayores institucionalizados, los signos y síntomas más frecuentes según edad y sexo. Métodos: se realizó un estudio descriptivo transversal en 113 adultos mayores de ambos sexos, institucionalizados en dos hogares de ancianos de la Habana, de marzo a abril de 2012. Se aplicó una encuesta donde se recogió sexo, edad, signos y síntomas. Las manifestaciones clínicas evaluadas fueron: la presencia de dolor muscular, dificultad al movimiento de abertura y cierre, dolor articular, dolor muscular articular, ruidos articulares, limitación de la abertura bucal, limitación de los movimientos de lateralidad y propulsión, desviación de la mandíbula. Resultados: el 40,70 % de los adultos mayores estudiados, presentaron afectación en la articulación temporomandibular. Los ruidos articulares fue el síntoma con mayor predominio en todos los grupos etarios (76,08 %, afectando al 82,35 % de los hombres y al 72,41 % de las mujeres. Seguido por el dolor muscular que se manifestó en el 52,17 % de los afectados, con mayor porcentaje en mujeres (58,62 % que en hombres (41,17 %. La dificultad para realizar los movimientos de abertura y cierre se detectó en el 28,26 % de los afectados con mayor prevalencia en el sexo femenino (34,48 % que en el masculino (17,14 %. Conclusiones. se observó una elevada prevalencia de TTM en los adultos mayores estudiados. Los signos y síntomas más frecuentes por edad y sexo fueron los ruidos articulares y el dolor muscular y la dificultad para realizar los movimientos de abertura y cierre.

La educación de los adultos mayores en TICs

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Boarini, Mauricio Nazareno

2006-01-01

Full Text Available El siguiente trabajo pretende mostrar una propuesta de educación destinada a la capacitación de Adultos Mayores en TICs, teniendo en cuenta el contexto sociocultural actual que originan estas prácticas, su adecuación a los destinatarios y el reconocimiento que las mismas tienen por parte de los Adultos Mayores, quienes enfrentan el desafío de llevar adelante nuevos aprendizajes para sentirse integrados al grupo social con el que conviven. Atendiendo a este propósito, el trabajo se divide en tres partes; en primer lugar se incluyen diferentes proyecciones poblacionales que muestran el crecimiento de la población de Adultos Mayores a nivel mundial, y se caracteriza a la sociedad, donde la integración de las Tecnologías de la Información y la Comunicación cambia las formas de vida. En segundo lugar, se caracteriza al Adulto Mayor como sujeto destinatario de los diferentes cambios que se deben proponer desde el sistema educativo. Por último se describe la propuesta de educación de Adultos Mayores en TICs del Programa Educativo de Adultos Mayores de la Universidad Nacional de Río Cuarto y la valoración de la misma por parte de los alumnos y sociedad en general.

The copal of the Chichen Itza offerings and of the Templo Mayor of Tenochtitlan; El copal de las ofrendas de Chichen Itza y del Templo Mayor de Tenochtitlan

Energy Technology Data Exchange (ETDEWEB)

Montufar L, A [Subdireccion de Laboratorios y Apoyo Academico INAH, Moneda No. 6, Col Centro, 06060 Mexico D.F. (Mexico); Gutierrez W, C E; Mendoza A, D [ININ, Carr. Mexico-Toluca s/n La Marquesa, 52750 Ocoyoacac, Estado de Mexico (Mexico); Torres M, A [Facultad de Ciencias, UNAM, A.P. 20-364 01000 Mexico D.F. (Mexico)

2006-07-01

Literature from the post conquest shows that the Mayans used copal resins in their religious celebrations and ceremonial rites, specially as a sahumerio material. Historical precedents have been fully documented, establishing its use in the calendar ceremonies performed by the Aztecs towards their agricultural practices, mainly for the corn crop; and that according to the registries of sacred figures of their gods, they were made out of copal resin. Abundant fragments of this resin were found in a number of offerings at the digging of the Templo Mayor of Tenochtitlan. These facts indicate the intensive use of the copal as a link with divinities of life, maintenance and fertility, among many other aspects of existence, as stated by the Mexicas cosmos view. In order to determine the possible origin of the different types of copal, small samples were analyzed by infrared spectroscopy, both from Chichen Itza and the pre hispanic from Templo Mayor of Tenochtitlan. Results show a great similarity between each absorption band, the one from Templo Mayor and the modern sample Bursera bipinnata and the one from Chichen Itza and the modem resin of Protium copal. This suggests that the pre hispanic copal form Chichen Itza was obtained from the Protium copal tree. (Author)

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...

BIENESTAR PSICOLÓGICO: ADULTOS MAYORES ACTIVOS A TRAVÉS DEL VOLUNTARIADO

OpenAIRE

FERRADA MUNDACA,LESLIE; ZAVALA GUTIÉRREZ,MERCEDES

2014-01-01

Objetivo: Comparar el nivel de bienestar psicológico de adultos mayores voluntarios del programa "Asesores Seniors" del Servicio Nacional del Adulto Mayor, Región del Bío-Bío, Chile, y adultos mayores no voluntarios, usuarios de un Centro de Salud Familiar de la misma región. Material y método: Corresponde a un estudio descriptivo - comparativo. La población del estudio corresponde a 60 adultos mayores, 30 voluntarios en un programa gubernamental y 30 no voluntarios usuarios de un Centro de S...

Literacia fiscal : um estudo empírico

OpenAIRE

Pereira, Ana Isabel Teixeira Duarte

2014-01-01

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

What are the Effects of Fiscal Policy Shocks?

NARCIS (Netherlands)

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

2002-01-01

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

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.

Calidad de vida en las personas mayores

OpenAIRE

Sanduvete Chaves, Susana

2004-01-01

El concepto “calidad de vida” adopta una especial relevancia cuando de personas mayores se trata debido a que, a veces, los servicios que reciben están limitados a nivel asistencial, cubriendo sólo las necesidades básicas en lugar de considerar a la persona como un ser integral. Este trabajo pretende ahondar en esta cuestión. Se realizó un estudio bibliométrico para determinar las características de los programas de atención a personas mayores en la actualidad, especificando puntos débi...

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.

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...

Mayor's Firm Hand over N.Y.C. Schools Sparks New Debate

Science.gov (United States)

Archer, Jeff

2004-01-01

This article reports a new debate on mayoral control over New York City schools. Mayoral control of the N.Y.C. schools was at the center of renewed debate, after Mayor Michael R. Bloomberg replaced two members of the city's education policymaking board to ensure enough votes for a controversial plan he backed to end social promotion. The shakeup…

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

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César GARCÍA NOVOA

2008-09-01

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

STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

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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

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...

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...

INTERVENCIÓN PSICOLÓGICA EN ADULTOS MAYORES

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Ana Fernanda Rodríguez Uribe

2010-01-01

Full Text Available El objetivo de este artículo es plantear una propuesta de intervención psicológica dirigida a adultos mayores institucionalizados y no institucionalizados; para ello se tomó como referencia la situación actual del adulto, los estudios realizados entorno a esta etapa y específicamente lo relacionado con el diseño de programas de intervención, para finalmente exponer la propuesta de intervención psicológica que pretende no solo mejorar la calidad de vida del adulto mayor, sino abarcarlo desde sus diversas áreas de funcionamiento.

Fiscal policies in the European Union during the crisis

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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.

Actitudes europeos ante el envejecimiento y los personas mayores

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ALAN WALKER

1996-01-01

Full Text Available n este artículo se realiza un análisis comparativo de las actitudes ante el envejecimiento y las personas mayores en los doce estados miembros de la unión europea. Está basado en datos originales de encuesta y se centra en la relación entre las personas mayores y los jovenes, la jubilación y las pensiones, los trabajadores de edad y el empleo, la atención social a las personas mayores y la política de la vejez. Por lo tanto, el artículo intenta proporcionar un resumen de las principales dimensiones de las actitudes publicas ante el envejecimiento en la union europea.

SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

OpenAIRE

Ionuţ-Cătălin Croitoru

2012-01-01

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

Can Fiscal Policy Stimulus Boost Economic Recovery?

OpenAIRE

Agnello, L.; Sousa, R.

2011-01-01

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

LA VIOLENCIA HACIA LA MUJER MAYOR: REVISIÓN BIBLIOGRÁFICA

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Montserrat Celdrán

2013-01-01

Full Text Available A pesar de que el maltrato y la negligencia hacia las personas mayores no es una temática desconocida ni a nivel científico ni de la intervención práctica, perspectivas actuales señalan que al resaltar la edad como factor explicativo de la violencia hacia este colectivo, se ha olvidado la perspectiva de género como forma de entender y actuar sobre la violencia hacia las personas mayores. Esta revisión bibliográfica se centra en esta cuestión de género a la hora de detectar e intervenir en la violencia dirigida hacia la mujer mayor. En concreto se analizarán tres ámbitos estudiados a nivel internacional: características del maltrato hacia la mujer mayor, consecuencias de dicho maltrato a nivel de salud y calidad de vida y propuestas de intervención hacia este colectivo. El artículo quiere servir de marco para iniciar estudios a nivel nacional sobre la problemática de las mujeres mayores que sufren violencia de pareja, tema todavía inédito en nuestro entorno.

CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

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Osman Nuri ARAS

2011-07-01

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

Political Public Relations Campaign for Election of Mayor and Deputy Mayor of Solok Period 2016-2020, Creative Design Coordinator Division

OpenAIRE

Sanjaya, Lovegi David; M.Si, Agus Naryoso; M.Si, Much Yulianto; Gono, Joyo M S; Ayun, Primada Qurrota

2016-01-01

Public relations, as one of the strategies are quite effective for building the image, as well as long-term relationship with the community or public. This strategy is often combined with a political strategy to win a pair of political party candidates, which is the background of the writing of this scientific work ; the intention to won Irzal Ilyas and Alfauzi Bote as pair of political candidates to become mayor and deputy mayor of Solok period 2016-2021. There need to be applied various eff...

La competencia mediática en personas mayores

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Isidro Marín Gutiérrez

2013-07-01

Full Text Available Este artículo ha sido realizado gracias al proyecto I+D+i titulado “La competencia en comunicación audiovisual en un entorno digital” (I+D: EDU 2010-21395-C03 financiado por el Ministerio de Ciencia y Tecnología del Gobierno de España. En ella analizamos el pretest que evaluaba la competencia mediática de personas mayores de 60 años de La Rioja y de Huelva. Los resultados arrojados fueron tenidos en cuenta para el proceso de encuestación que se está realizando actualmente en 10 provincias españolas con una muestra de 615 personas mayores de 60 años. En este artículo estudiaremos el estado de la cuestión en torno a las competencias mediáticas de las personas mayores de 60 años.

Incontinencia urinaria en el adulto mayor

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Humberto Chiang, Dr.

2018-03-01

Full Text Available Resumen: La incontinencia urinaria (IU es una condición prevalente en la población de adultos mayores, afectando a ambos sexos. Con el envejecimiento de la población será un problema de salud de cada vez mayor relevancia. Su patogenia es compleja y multifactorial, por lo que es fundamental conocer los aspectos fisiopatológicos subyacentes para realizar un adecuado diagnóstico en base a la historia clínica, examen físico y exámenes complementarios solicitados de manera racional. El tratamiento de la IU para adultos mayores no difiere mayormente de los tratamientos utilizados en población más joven. Sin embargo, debe hacerse particular énfasis en identificar comorbilidades, fármacos, trastornos neurológicos y psiquiátricos que puedan estar contribuyendo a la IU. Debe sacarse el máximo provecho del manejo conservador, teniendo consideraciones especiales con el uso de algunos fármacos e indicando cuidadosamente tratamiento quirúrgico a pacientes seleccionados. Summary: Urinary incontinence (UI is a prevalent condition in the population of elderly adults, affecting both sexes. With the aging of the population it will be a health problem of increasing relevance. Its pathogenesis is complex and multifactorial, so it is essential to know the underlying pathophysiological aspects in order to make an adequate diagnosis based on the clinical history, physical examination and complementary tests requested in a rational manner. The treatment of UI for elderly adults does not differ much from the treatment of younger population. However, particular emphasis should be placed on identifying comorbidities, medications, neurological and psychiatric disorders that may be contributing to the UI. Full advantange of conservative management should be taken, having special considerations with the use of some drugs and carefully indicating surgical treatment to selected patients. Palabras clave: Incontinencia urinaria, adulto mayor, envejecimiento

THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

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Gondor Mihaela

2012-07-01

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

Deepening Representative Democracy through Fiscal ...

African Journals Online (AJOL)

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

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

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Syed Tehseen Jawaid

2011-01-01

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

Analysis of Fiscal Rules in the European Monetary Union

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Šehović Damir

2015-01-01

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

Unsustainable Public Debt in a European Fiscal Union?

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Gábor Kutasi

2017-03-01

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

The Fiscal Framework in a Currency Union

DEFF Research Database (Denmark)

Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

2016-01-01

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

Fiscal transparency, political parties, and debt in OECD countries

DEFF Research Database (Denmark)

Alt, James E.; Lassen, David Dreyer

2006-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

Bjornstad, D.J.

1977-01-19

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

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

International Nuclear Information System (INIS)

Bjornstad, D.J.

1977-01-01

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

Prevalencia de depresión mayor en adultos mayores atendidos ambulatoriamente en un hospital de lima metropolitana

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Magnolia Matutti Rosas

2016-12-01

Full Text Available RESUMEN: El objetivo del presente estudio es describir, analizar prevalencia y factores de riesgo predictivo asociado a depresión mayor, en adultos mayores atendidos en consulta ambulatoria de psiquiatría de un hospital, y en un grupo de adultos mayores no asegurados. Se evaluó a 79 adultos mayores no asegurados de una comunidad del Callao y a 221 pacientes con depresión y depresión comórbida, atendidos en consulta ambulatoria de psiquiatría. Se aplicó una encuesta de consumo de medicamentos. Los resultados indican que los factores demográficos son independientes de depresión en ambos grupos (OR=1.792, IC95%=0.573-5.606, edad; OR=1.123, IC95%=0.435-4.768, sexo; OR=2.344, IC95%=0.325-16.928, autopercepción de salud; OR=1.905, IC95%=0.642-2.434, depresión; OR=1. 250, IC95%=0.642-2.434, consumo de medicamentos; OR=1.260, IC95%=0.763-2.084, número de enfermedad. Las personas no aseguradas evidencian depresión comórbida con diabetes mellitus, HTA, Artrosis, encontrando mayor frecuencia en mujeres de 60 a 75 años que en mujeres de 76 años a más. ABSTRACT: Objective: To describe, analyze prevalence and predictive risk factors associated with major depression, seniors attended outpatient psychiatric, and uninsured. Material and Methods: 79 elderly uninsured community surrounding Callao to EsSalud, Survey of Drug Consumption applies; and 221 patients with depression and comorbid depression, diagnosed in Psychiatry Clinic. It was used, the Drug Consumption Survey. Results: Demographic factors are independent of depression in both groups (OR = 1.792, 95%CI = 0.573-5.606, age; OR = 1.123, 95%CI = 0.435-4.768, sex; OR = 2.344, 95%CI = 0.325-16.928, health self-perception; OR = 1,905, 95%CI = 0.642 -2.434, depression;, OR = 1. 250, 95%CI = 0.642-2.434, drug use; OR = 1260, 95%CI = 0.763-2.084, disease number. Uninsured comorbid with depression show DM, hypertension, osteoarthritis, and women age 60-75 It is more frequent than in Group 76

Factores asociados al maltrato del adulto mayor de Antioquia, 2012

OpenAIRE

Sara M. Cano; María O. Garzón; Ángela M. Segura; Doris Cardona

2015-01-01

Objetivo: determinar los factores asociados al maltrato del adulto mayor del departamento de Antioquia en el año 2012. Metodología: mediante estudio descriptivo transversal, se caracterizaron los factores demográficos, económicos y de salud mental de la población adulta mayor de Antioquia para el año 2012, con el fin de aportar al análisis de la situación de salud y condiciones de vida del adulto mayor. El estudio se basó en los resultados del instrumento aplicado por la Universidad ces a 4.2...

Los paraísos fiscales, refugio de la elusión y evación fiscal

OpenAIRE

Leal Cañada, Gloria

2017-01-01

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

An Empirical Study on Fiscal Sustainability in Malaysia

OpenAIRE

Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

2012-01-01

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

Responsabilidad fiscal

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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.

Adultos mayores cuidadores: sobrecarga y dimensión afectiva

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Serrana Banchero

2017-05-01

Full Text Available Este trabajo plantea la relación entre la sobrecarga del cuidador y la dimensión afectiva del cuidado en personas mayores cuidadoras. En la actualidad el cuidado es entendido como una problemática social pública, y por lo tanto objeto de políticas públicas. Uruguay es un país envejecido debido a los cambios socio-demográficos que han acontecido por lo que han aumentado las situaciones de dependencia y las demandas de cuidados. De este modo, las personas mayores no solo son receptores sino también proveedores de cuidados. El cuidado implica la dimensión material, económica y afectiva, y los cuidadores como consecuencia de su tarea de cuidar, pueden experimentar el síndrome de sobrecarga del cuidador. Se trata de un diseño cuali-cuantitativo y consiste en un estudio de caso utilizando entrevistas individuales con aplicación de instrumentos según la categorización de la muestra finalista que fue Personas Mayores Cuidadoras y no Cuidadoras. Se analizará la variable sobrecarga del cuidador con las características de la relación cuidador-cuidado. La muestra es finalista y se constituyó por 74 personas mayores usuarios regulares del Subprograma Adultos Mayores del Programa Apex-Cerro (UdelaR de la ciudad de Montevideo, Uruguay. Los resultados mostraron que aparece una visión totalizante del cuidado, así como relatos autorreferenciales. El 29,7% son personas mayores cuidadoras, de los cuales el 15,7% presentan el síndrome de sobrecarga del cuidador (siendo todas mujeres y la edad mediana de 65,5 años. En el análisis de la dimensión afectiva del cuidado se observan características de un tipo de vínculo co-dependiente entre el cuidador y el cuidado.

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

International Nuclear Information System (INIS)

2001-06-01

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

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

Political Leadership in Issue Networks : How Mayors Rule Their World?

NARCIS (Netherlands)

Denters, Sebastianus A.H.; Steyvers, Kristof; Klok, Pieter-Jan; Cermak, Daniel; Heinelt, Hubert; Magnier, Annick; Cabria, Marcello; Reynaert, Herwig

2018-01-01

In his controversial book If Mayors Ruled the World, US political theorist Benjamin Barber argued that mayors can and do play a major role in solving today’s grand societal challenges in domains like social inclusion and poverty, climate change and sustainability and safety and public order. It is

Resiliencia en cuidadores familiares de personas mayores dependientes

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María Crespo

2015-01-01

Full Text Available El presente trabajo analiza la distribución de los niveles de resiliencia en cuidadores no profesionales (familiares de personas mayores dependientes, y explora las características que poseen los cuidadores altamente resilientes. Para ello se administró la escala CD-RISC a una muestra de 111 cuidadores. En función de las puntuaciones obtenidas, se distinguieron dos grupos: alta vs. moderada o baja resiliencia. Se analizaron las diferencias entre ambos grupos en las diversas variables que afectan al estrés del cuidador. Aunque hubo diferencias en el estado cognitivo del receptor de cuidado, las mayores diferencias se obtuvieron en las denominadas variables mediadoras, observando en los cuidadores con alta resiliencia mayores puntuaciones en: satisfacción con el apoyo social recibido, autoeficacia para controlar los pensamientos negativos, autoestima, autocuidado y extraversión; y siendo estas diferencias estadísticamente significativas. Asimismo los cuidadores altamente resilientes tendieron a manifestar una menor preocupación por los problemas del mayor, y presentaron menores niveles de sintomatología depresiva y ansiosa. Este estudio pone de manifiesto la importancia de la resiliencia como factor de protección en el ámbito del estrés crónico, incorporando aspectos positivos de la adaptación a los modelos teóricos de cuidado, los cuales tradicionalmente se han venido centrando en el desarrollo de sintomatología.

Fiscal Liability of State Contractors

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Santiago Fajardo-Peña

2017-06-01

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

FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

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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.

Alexitimia, resiliencia y creencias paranormales en personas mayores en un centro institucionalizado

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Inmaculada Méndez

2015-08-01

Full Text Available La alexitimia hace referencia a la dificultad para comprender e identificar los propios sentimientos y los de los demás. El proceso de adaptación a un centro residencial es una de las situaciones estresantes a las que puede enfrentarse la persona mayor. Para poder sobreponerse ante dichas situaciones es fundamental la capacidad de resiliencia e incluso existen personas que buscan apoyo en la religiosidad o en las creencias en lo paranormal. En este trabajo se estudió la relación entre aleximitia, resiliencia y creencias paranormales en un grupo de 35 personas mayores (21 mujeres con edades entre 66 y 95 años de un centro institucionalizado. Se administraron la escala TAS-20 para la evaluación de la alexitimia, la Escala de Resiliencia CD-RISC y la Escala Mejorada de Creencias Paranormales. Entre los principales resultados cabe destacar que los sujetos con mayores Dificultades para identificar sentimientos son los que presentaban un menor Control personal; los sujetos con mayores Dificultades para identificar sentimientos son los que menor creencia poseían de las Formas de vida extraordinaria y los sujetos con mayor capacidad de Control Personal son los que mayor creencia tenían de las Formas de vida extraordinaria. Se discuten las aplicaciones que los profesionales pueden poner en marcha en centros institucionalizados de personas mayores.

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…

Las personas mayores y su salud: situación actual

OpenAIRE

P. Ramos Cordero; J.A. Pinto Fontanillo

2015-01-01

El envejecimiento de la población es un fenómeno que se está produciendo en todos los países desarrollados. España es el país de Europa con una mayor esperanza de vida y el segundo país a nivel mundial tras Japón. La previsión de este envejecimiento es que se mantenga una proyección constante y que afecte ponderalmente tanto al grupo de los mayores de 65 como al grupo de los mayores de 80, lo que se viene conociendo como el envejecimiento del envejecimiento o sobreenvejecimiento de la poblaci...

Model Prediksi Kebutuhan Darah untuk Penderita Talasemia Mayor

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Dwi Sarwani Sri Rejeki

2014-02-01

Full Text Available Pada dua tahun pertama kehidupan penderita talasemia mayor, umumnya menderita anemia dan membutuhkan tranfusi darah. Penelitian ini bertujuan membuat model prediksi kebutuhan darah bagi penderita talasemia mayor. Penelitian observasional dengan desain studi pendekatan potong lintang ini dilakukan pada sampel 79 penderita talasemia mayor yang melakukan transfusi rutin minimal satu bulan satu kali di Rumah Sakit Umum Banyumas, selama tahun 2012. Analisis regresi linier ganda digunakan untuk membuat model prediksi. Hasil penelitian menunjukkan bahwa 80,7% kebutuhan darah penderia talasemia mayor dijelaskan oleh variabel usia, berat badan, dan kadar hemoglobin sedangkan 19,3% dijelaskan oleh sebab-sebab yang lain. Rumus prediksi menyatakan setiap kenaikan usia 1 tahun maka kebutuhan darah akan bertambah sebanyak 0,816 mililiter dan setiap kenaikan 1 kilogram berat badan maka kebutuhan darah akan bertambah 13,4 mililiter serta apabila kadar hemoglobin mengalami penurunan 1 g/dL maka kebutuhan darah akan bertambah sebesar 81 mililiter. Patients with thalassemia major usually present within the first two years of life with severe anemia, need red blood cell transfusion. The objective of this study was to create a prediction model of blood transfusion need for patients with thalassemia mayor. This type of research was observational with cross sectional design. Samples are 79 patients with thalassemia major who perform routine transfusion at least once in a month at Banyumas hospital in 2012. Multiple linier regression analysis was used to create the model. The results showed that 80.7% blood requirements can be explained by variables of weight, haemoglobin level and age, while 19.3% is explained by other causes. Prediction formula states every increment of one year in age, the need for blood will increase by 0.816 millilitres and every increment of one kilogram of body weight, the need for blood will increase 13.4 millilitres, and when the haemoglobin

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

The Mayor's Influence in Urban School Desegregation

Science.gov (United States)

Dunaway, David King; Beckum, Leonard Charles

1977-01-01

There are five primary areas in which mayors exert visible and invisible influence--appointments, decision-making, public statements, coordination of resources, and provision of basic services. (Author/IRT)

Council Appointed Mayors in Spain: Effects on Local Democracy

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María Jesús García García

2017-03-01

Full Text Available This paper deals with the influence of having council appointed mayors on local governments. Five elements of local government systems are considered: the electoral system and its influence on the political composition of the local government; the local government structure and the distribution of functions and powers between mayor and council; the role of political parties; scrutiny of the executive and accountability; and citizen participation. This analysis highlights the effect that a council appointed mayor system has in terms of accountability and legitimacy, transparency and efficiency. KEYWORDS Local government systems, directly elected mayors, local governance, council appointed mayors, Local Government Structure; Political Parties; Citizen Participation; Accountability. El presente artículo toma en consideración los efectos que el sistema de elección del Alcalde tiene sobre la democracia local, basándose en la consideración cinco aspectos: el sistema electoral y su influencia en la composición política de las administraciones locales; la estructura de la administración local y la distribución de funciones entre los alcaldes y el pleno municipal; el papel de los partidos políticos; los mecanismos de control del ejecutivo local y la participación ciudadana. El estudio subraya especialmente la incidencia que el sistema de elección del alcalde por los concejales tiene en relación con los principios de responsabilidad, legitimidad, transparencia y eficiencia de la gestión local. PALABRAS CLAVE Gobierno local, elección directa de los alcaldes, elección indirecta de los alcaldes, estructura del gobierno local, partidos políticos, participación ciudadana, responsabilidad política.

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...

VOLUNTARIADO DE MAYORES: EJEMPLO DE ENVEJECIMIENTO PARTICIPATIVO Y SATISFACTORIO

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María Silveria Agulló Tomás

2002-01-01

Full Text Available El objetivo general de este trabajo estriba en desarrollar el tema del voluntariado de mayores como un claro ejemplo de envejecimiento participativo y saludable. En la primera parte se definen los conceptos utilizados y se refleja el «envejecimiento activo» como expresión de una necesidad social más que sólo una tendencia en boga. La participación social de los mayores es destacada como interés prioritario tanto desde las instituciones políticas como socio-económicas. En la segunda, se ofrecen algunos datos e informaciones que ayudan a dibujar una panorámica internacional sobre la situación de los mayores como voluntarios. En la tercera se desarrollan las distintas actividades, tipología, opiniones y vivencias de voluntarios mayores en nuestro contexto español. Al final, entre otras conclusiones y propuestas, se subraya la relevancia de continuar y hacer realidad un «envejecimiento participativo», pero, eso sí, evitando el derrumbe hacia la «explotación» humana para construir una vejez más saludable y justa acorde con los principios básicos de toda sociedad democrática.

Fiscal councils and economic volatility

Czech Academy of Sciences Publication Activity Database

Geršl, A.; Jašová, M.; Zápal, Jan

2014-01-01

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

Fiscal ethics, policies, and theories

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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.

Programa Centros Diurnos del Adulto Mayor: recomendaciones para mejorar su funcionamiento

Directory of Open Access Journals (Sweden)

Alejandra-Ximena Araya

Full Text Available Resumen: Introducción: Chile se ha transformado en un país que continuará envejeciendo a un ritmo acelerado. Una de las piezas claves de la Política Integral de Envejecimiento Positivo para Chile es el desarrollo de centros de día para personas mayores (CDPM dirigidos al cuidado de ancianos con dependencia leve. Objetivo: Conocer la percepción que tiene un grupo de personas mayores, sus cuidadores y profesionales de su participación en un CDPM con el propósito de diseñar recomendaciones para mejorar este nuevo tipo de servicio geriátrico instaurado en el país. Metodología: Estudio descriptivo cualitativo realizado con 30 participantes a través de cuatro grupos focales: dos en personas mayores (n = 12, uno con cuidadores (n = 8 y uno con profesionales del centro (n = 10. El análisis de contenido se realizó según Kripperdorff y se cumplieron los criterios de rigor según Guba y Lincoln. Resultados: Se identificaron dos categorías comprensivas principales: 1 percepción de beneficios para las personas mayores: mejoría de la funcionalidad, aumento del bienestar y mayor inserción social y 2 recomendaciones de mejora del CDPM: criterios de ingreso inclusivo, flexibilidad y diversidad en actividades estipuladas y mejoras en el egreso. Conclusiones: Las personas mayores, sus cuidadores y los profesionales que los atienden coinciden en señalar que la asistencia de las personas mayores a este tipo de servicio les reporta beneficios en su funcionalidad, bienestar e inserción social. Este estudio contribuye a ampliar el entendimiento de los resultados en los usuarios de los CDPM, reportando una experiencia en un contexto social particular.

Estudio comparativo de alexitimia en personas institucionalizadas versus aula de mayores

Directory of Open Access Journals (Sweden)

Julia García-Sevilla

2016-04-01

Full Text Available La experiencia y regulación de las emociones son aspectos que están adquiriendo mayor importancia a la hora de entender y fomentar el bienestar y la calidad de vida de las personas mayores. El objetivo del presente estudio ha sido llevar a cabo un estudio comparativo de la alexitimia en usuarios pertenecientes a un centro institucionalizado de personas mayores y alumnos matriculados en el aula de mayores. Los participantes del estudio fueron 43 personas institucionalizadas y 48 personas pertenecientes al aula de mayores con una media de edad de 69.30 años y una desviación típica de 66.50. El instrumento utilizado fue la versión adaptada del TAS-20. Los resultados mostraron que las personas institucionalizadas puntuaban más alto en la dificultad para identificar sentimientos, dificultad para describir sentimientos así como en el patrón de pensamiento orientado a lo externo. El sexo fue indiferente en la dificultad para identificar sentimientos, en la dificultad para describir sentimientos así como en el patrón orientado a lo externo. En cuanto a la edad, se encontró una relación con la dificultad para identificar sentimientos y el patrón de pensamiento orientado a lo externo. El estudio permite concluir que la alexitimia se ve influida por el hecho de que la persona mayor se encuentre en un centro institucionalizado.

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

Directory of Open Access Journals (Sweden)

David Lodge

2013-06-01

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

How Fiscal Policy Affects Non-Oil Economic Performance in Azerbaijan?

Directory of Open Access Journals (Sweden)

Khatai Aliyev

2016-09-01

Full Text Available The role of fiscal policy in promoting economic growth has been subject to many studies since its suggestion by Keynes who stated expansionary/contractionary impact of public expenditures/taxes. In this context, effectiveness of fiscal policy use to develop non-oil sector in resource rich economies should be studied. This paper investigates short- and long-run effects of budget expenditures and tax related budget revenues (direct transfers from oil fund excluded over non-oil GDP while controlling for oil price volatility and oil production in case of Azerbaijan. Autoregressive Distributed Lag Bounds Testing (ARDLBT Approach to cointegration is employed for data covering 2000Q1-2015Q2. Estimation results theoretically consistent and statistically significant long-run effects of both budget expenditures and tax-related budget revenues. However, in the short-run, the effects are contrary to the theoretical expectations. Findings are useful for Azerbaijan fiscal policy makers especially in the current complicated nature of economic processes in the economy due to oil related challenges.

Dr Stanislaw Huskowski, Mayor of Wroclaw, Poland

CERN Multimedia

Patrice Loïez

2002-01-01

Dr Stanislaw Huskowski, Mayor of Wroclaw, Poland visiting the ATLAS magnet assembly hall, building 180 with Mr Carlo Lamprecht, State Councillor, Dr Stanislaw Huskowski and Dr Peter Jenni, ATLAS Spokesperson

propiedades psicométricas en adultos mayores

Directory of Open Access Journals (Sweden)

Armando Rivera-Ledesma

2013-01-01

Full Text Available La presente investigación propone la adaptación al español y validación de la Escala de Soporte Social (ESS-AM de Tagaya, Okuno, Tamura y Davis (2000, conducida en cuatro muestras independientes de adultos mayores de la Ciudad de México. La escala, de ocho reactivos, mide la percepción de apoyo social mediante un solo factor que explica el 60,7% de la varianza, con una consistencia interna a de 0,84 y correlaciones negativas significativas con la variable soledad. Con base en ello, se concluye que la ESS-AM es un instrumento confiable, útil y sencillo en funciones de tamizaje para evaluar si el adulto mayor cuenta con adecuados niveles de apoyo social percibido.

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...

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.

Prevalencia de la dependencia funcional en personas mayores

OpenAIRE

Gázquez Linares, José Jesús; Pérez Fuentes, Mª del Carmen; Mercader Rubio, Isabel; Molero Jurado, Mª del Mar

2011-01-01

La consecuencia más inmediata del envejecimiento de la población actual, es el incremento de la dependencia. Así, el objetivo de este trabajo, es dar a conocer la prevalencia del nivel de dependencia para las actividades básicas e instrumentales en la población mayor de 60 años, en función del género, estado civil y la edad, seleccionando una muestra total de 1.222 personas. El nivel de dependencia es mayor entre las mujeres para casi todas las actividades básicas, siendo también las personas...

Funcionalidad y grado de dependencia en los adultos mayores institucionalizados en centros de bienestar

Directory of Open Access Journals (Sweden)

Elveny Laguado Jaimes

Full Text Available RESUMEN Introducción: La funcionalidad en el adulto mayor constituye un eje principal para los programas orientados a fortalecer el envejecimiento activo; ante el incremento de este grupo poblacional, las enfermedades como factor que limita la capacidad física, mental y social requieren acciones de control que disminuyan la dependencia que contribuye a un deterioro mayor. Objetivo: Determinar la funcionalidad y grado de dependencia en el adulto mayor institucionalizado como información básica para el diseño de un programa de intervención específica. Metodología: estudio descriptivo retrospectivo con una muestra de 60 adultos mayores institucionalizados y seleccionados por muestreo no probabilístico. Resultados: predomina el rango de edad de 75-84 años, un 26,66% de 60 adultos mayores y el género masculino con mayor frecuencia (53,33%. Por lo que respecta a la escolaridad, el 53,3% estudiaron primaria. Contacto familiar con la familia, el 70%; tiempo de institucionalización de los adultos mayores, el mayor tiempo (55% de 1 a 5 años. Predominan los problemas cardiovasculares en el 34% de los adultos mayores. Valoración funcional: predomina el género masculino con dependencia leve (26,66% y como independiente un 25% del género femenino. La valoración del grado de autonomía en el género masculino evidencia un grado de autonomía 1, con un 30% con respecto al género femenino, que tiene un grado de autonomía 3, con el 16,66%, sin significación estadística. Conclusiones: Se observa el predominio del género masculino en los adultos mayores institucionalizados y con dependencia leve, y al contrario en las mujeres, donde la frecuencia de independencia es mayor. En la autonomía predomina un grado mayor en los hombres que en las mujeres.

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...

Significado de ser docente para el adulto mayor sanfernandino

OpenAIRE

Martina, Martha; Santos, Gladys; Lema, Julia

2013-01-01

Objetivos: Comprender el significado de ser docente para el adulto mayor de la Facultad de Medicina de San Marcos y describir las motivaciones que determinan, de alguna forma, su decisión de postergar su retiro, no obstante haber cumplido con los requisitos legales para la jubilación. Diseño: Estudio de caso cualitativo. Institución: Facultad de Medicina, UNMSM. Participantes: Docentes adulto mayores de la Facultad de Medicina. Intervenciones: Entrevista a profundidad. Principales medidas de ...

Redes sociales y mujeres mayores

OpenAIRE

Fernández Campomanes, María

2012-01-01

Estudio de carácter cualitativo sobre la influencia de las redes sociales en la mejora de la calidad de vida de las mujeres mayores, que responden al perfil de mujeres de más de 55 años de edad, cuidadoras y cuyo acceso a las TIC no guarda relación con el empleo ni con el ámbito académico.

Valores humanos y voluntariado: Un estudio en personas mayores

Directory of Open Access Journals (Sweden)

Antonio Ariza-Montes

2017-02-01

Diseño/metodología: Tras un análisis exploratorio inicial, se plantea un modelo de regresión logística para determinar en qué medida el catálogo de valores personales que posee un individuo ayuda a explicar la actividad de voluntariado entre las personas mayores. Aportaciones y resultados: Los resultados del modelo permiten afirmar que el hecho de que una persona mayor done o no tiempo a actividades de voluntariado puede ser satisfactoriamente explicado por el conjunto de valores humanos. Los resultados obtenidos revelan que los voluntarios jubilados presentan mayor sentido de la autotrascendencia y predisposición hacia el cambio, a la vez que denotan más aversión hacia la autopromoción y la conservación. Implicaciones prácticas: Para mejorar el nivel de compromiso y la motivación de los voluntarios mayores jubilados, y afrontar con firmeza los retos que amenazan al sector no lucrativo, los responsables de los recursos humanos de las entidades del tercer sector deberán buscar la coherencia entre los valores individuales y la naturaleza de la actividad que va a desempeñar el voluntario, incrementando de este modo el grado de identificación de estas personas. Valor añadido: A pesar de la abundante literatura que relaciona el voluntariado en personas mayores con el bienestar, tanto en términos de salud como de beneficios socioemocionales, y con las motivaciones de este colectivo a la hora de ejercer el voluntariado, no es frecuente hallar investigaciones que adopten como foco de análisis el perfil de los valores personales que incitan a estos individuos a colaborar con causas altruistas.

Las personas mayores a través del cine

Directory of Open Access Journals (Sweden)

José Ramón Martínez Riera

Full Text Available Resumen: El presente artículo hace un recorrido por las diferentes etapas del envejecimiento y de la vida de las personas mayores a través del cine. El cine es un arte que transmite ideas a través de la narración de historias, mediante imágenes que impactan en el aspecto psicoemocional de las personas. El cine nos sitúa en escenarios donde se muestran las relaciones humanas, en contextos difíciles de reproducir, los cuales nos permiten explorar la esfera de los sentimientos frente a situaciones de salud-enfermedad, de ponerse en lugar del “otro”: de la persona que sueña, padece y sufre, de los profesionales que intervienen, de la familia que convive, cuida, sufre con el enfermo, de los amigos... Y entre esos escenarios, sin duda, se encuentra el proceso de envejecimiento y los diferentes factores que influyen en él. Y sin embargo no suele prestársele excesiva atención a la aportación que el cine ha realizado y realiza como elemento de reflexión, análisis, debate y aprendizaje, más allá del mero entretenimiento en el que muchas veces se enmarca el cine. Pero, ¿cómo ha tratado el cine a las personas mayores? ¿cómo aborda las interrelaciones de las personas mayores con su entorno, su familia, su proceso de salud-enfermedad, sus miedos, sus emociones? ¿Trata igual a las personas mayores con independencia de su género? Y lo que puede ser más interesante, ¿contribuye el cine a mitigar o eliminar los tópicos y estereotipos existentes en el imaginario común en torno a las personas mayores?

Downsizing of a provincial department of health--causes and implications for fiscal policy.

Science.gov (United States)

Blecher, Mark

2002-06-01

To analyse the financial basis for downsizing of a provincial health department and suggest implications for fiscal policy. Analysis of relevant departmental, provincial and national financing and expenditure trends from 1995/96 to 2002/03. Western Cape (WC) Department of Health (DOH). Downsizing involving 9,282 health workers (27.9%) and closure of 3,601 hospital beds (24.4%) over 5 years. Total aggregate provincial transfers (all provinces) remained fairly constant in real terms. The WC's share decreased from 11.8% in 1996/97 to 9.8% in 2002/03. This was offset by the DOH's share of the WC budget increasing from 25.6% to 29.6%, mainly because of an increase in national health conditional grants. The net effect of financing changes was that the DOH's allocation in real terms was similar in 2002/03 and 1995/96, which suggests that financing changes are not the major cause of downsizing. Expenditure analysis revealed a 39.7% real rise in the average cost of health personnel. Substantial interprovincial inequities remain. The major cause of downsizing was wage growth, particularly following the 1996 wage agreement. Disjointed fiscal and wage policy has affected health services. Simultaneous application of policies of fiscal constraint, redistribution and substantial real wage growth has resulted in substantial downsizing with limited inroads into inequities. Inequities will continue to call for further redistribution, reduction in conditional grants and downsizing, much of which could have been avoided if fiscal and wage policy choices had been optimal.

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)

Dr Stanislaw Huskowski, Mayor of Wroclaw, Poland

CERN Multimedia

Patrice Loïez

2002-01-01

Dr Stanislaw Huskowski, Mayor of Wroclaw, Poland visiting the ATLAS magnet assembly hall, building 180. From l to r: Mr Carlo Lamprecht, State Councillor, Dr Stanislaw Huskowski and Dr Peter Jenni, ATLAS Spokesperson

The copal of the Chichen Itza offerings and of the Templo Mayor of Tenochtitlan

International Nuclear Information System (INIS)

Montufar L, A.; Gutierrez W, C.E.; Mendoza A, D.; Torres M, A.

2006-01-01

Literature from the post conquest shows that the Mayans used copal resins in their religious celebrations and ceremonial rites, specially as a sahumerio material. Historical precedents have been fully documented, establishing its use in the calendar ceremonies performed by the Aztecs towards their agricultural practices, mainly for the corn crop; and that according to the registries of sacred figures of their gods, they were made out of copal resin. Abundant fragments of this resin were found in a number of offerings at the digging of the Templo Mayor of Tenochtitlan. These facts indicate the intensive use of the copal as a link with divinities of life, maintenance and fertility, among many other aspects of existence, as stated by the Mexicas cosmos view. In order to determine the possible origin of the different types of copal, small samples were analyzed by infrared spectroscopy, both from Chichen Itza and the pre hispanic from Templo Mayor of Tenochtitlan. Results show a great similarity between each absorption band, the one from Templo Mayor and the modern sample Bursera bipinnata and the one from Chichen Itza and the modem resin of Protium copal. This suggests that the pre hispanic copal form Chichen Itza was obtained from the Protium copal tree. (Author)

Transfer pricing. Fiscal and accounting treatments

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

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

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

OpenAIRE

Lustig, Nora

2016-01-01

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

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

International Nuclear Information System (INIS)

Harvie, C.

1992-01-01

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

BIENESTAR PSICOLOGICO: ADULTOS MAYORES, ACTIVOS A TRAVES DEL VOLUNTARIADO

OpenAIRE

FERRADA MUNDACA; LESLIE ISABEL; FERRADA MUNDACA; LESLIE ISABEL

2011-01-01

El propósito del presente estudio fue establecer el grado de bienestar psicológico en adultos mayores voluntarios del programa "Asesores Seniors" de Senama Región Bio Bio y no voluntarios, usuarios del CESF AM San Pedro de la comuna de San Pedro de la Paz. Corresponde a un estudio cuantitativo, de tipo descriptivo, correlacional y comparativo. La muestra estuvo constituida por 60 adultos mayores, donde 30 de ellos corresponde al grupo de voluntarios y los otros 30 al grupo...

De la brecha digital a la brecha psico-digital: Mayores y redes sociales

Directory of Open Access Journals (Sweden)

Begoña Peral Peral

2015-07-01

Full Text Available En el presente estudio analizamos la evolución del concepto de la brecha digital para los mayores desde la perspectiva del envejecimiento activo y en el contexto de la utilización de las redes sociales como instrumento de comunicación. Consideramos que las variables socio-demográficas no tienen suficiente poder para explicar la utilización o no de las tecnologías de la comunicación (TIC por los mayores. Las variables de corte psicológico, como la edad cognitiva, la ansiedad tecnológica o el nivel de audacia complementan a las anteriores, e incluso, pueden ser más explicativas del comportamiento del mayor con relación a la utilización de redes sociales. Los resultados provenientes de una muestra de mayores, alumnos del Aula de Experiencia de una universidad, nos permiten confirmar que nuestras dudas acerca del estereotipo de los mayores respecto a la brecha digital son acertadas y que las variables psicológicas sirven, en mayor grado, para mostrar las diferencias significativas existentes entre usuarios y no usuarios de redes sociales en cuanto a la determinación del perfil de los mismos. El usuario mayor de redes sociales se siente más joven, experimenta un menor nivel de ansiedad tecnológica y es más audaz. En general, las características psicológicas ofrecen, por tanto, mayor poder discriminante que las socio-demográficas, por ello proponemos el concepto de brecha psico-digital.

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

Directory of Open Access Journals (Sweden)

Antoniu PREDESCU

2014-12-01

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

42 CFR 54.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

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

Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

Energy Technology Data Exchange (ETDEWEB)

NONE

2008-02-15

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

Fiscal Challenges in Multilayered Unions: An Overview and Case Study

Directory of Open Access Journals (Sweden)

Joshua Aizenman

2015-05-01

Full Text Available This paper reviews recent research dealing with fiscal discipline and revisit the issues of fiscal control in federal systems, focusing on selective case studies covering the 2000s, before and after the global financial crisis (GFC. We start by contrasting the recent fiscal history of California to that of Greece, illustrating the different ways of dealing with fiscal deficiencies in a mature union, U.S., versus a young union, Eurozone. We continue with an overview of the fiscal developments in Brazil, illustrating the challenges facing federal systems in emerging markets, and possible ways to move forward in upgrading a country’s fiscal institutions. We conclude with the fiscal history of Iceland before and after the financial crisis—a standalone small country, assessed favorably by rating agencies prior to the GFC, and now recovering from a deep financial crisis.

Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

NARCIS (Netherlands)

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

2001-01-01

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

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

Directory of Open Access Journals (Sweden)

Andrew Hughes Hallett

2012-06-01

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

24 CFR 968.145 - Fiscal closeout.

Science.gov (United States)

2010-04-01

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

13 CFR 120.952 - Fiscal agent.

Science.gov (United States)

2010-01-01

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

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

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

THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

Directory of Open Access Journals (Sweden)

Silvia Lăzărescu (Marinescu

2008-12-01

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

THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

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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

Creatividad, creencias paranormales y deterioro cognitivo en personas mayores

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Inmaculada Méndez

2015-08-01

Full Text Available En el caso de las personas mayores, el pensamiento estético y la creatividad son formas de mantener activas la mente y la imaginación, contribuyendo a prevenir el deterioro cognitivo. Asimismo tener un sistema de creencias religiosas o incluso un sistema de creencias o experiencias paranormales ha demostrado ser beneficioso sobre la salud de los ancianos. El objetivo del estudio fue estudiar la relación entre la creatividad, el grado de deterioro cognitivo y las creencias paranormales. Se analizaron si existían diferencias atendiendo a características sociodemográficas. A un grupo de 36 personas mayores (16 varones con edades comprendidas entre los 66 y 95 años se le administró el Mini-Examen-Cognoscitivo (MEC, el Test CREA y la Escala Mejorada de Creencias Paranormales. Los resultados principales destacan que: los sujetos con mejor estado cognitivo son los más creativos; los menos creativos poseían más Creencias religiosas tradicionales e incluso mayor superstición; los ancianos con mejor estado cognitivo eran los menos supersticiosos. Es destacable que los varones eran más creativos, mientras que las mujeres destacaban en creencias religiosas tradicionales. El estudio permite reflexionar sobre la importancia de que los profesionales que trabajen con personas mayores lleven a cabo programas que favorezcan la creatividad e incluso recaben información sobre el sistema de creencias.

Usos de las herramientas digitales entre las personas mayores

Directory of Open Access Journals (Sweden)

Javier Fombona Cadavieco

2012-10-01

Full Text Available Una sociedad «multiedades» supone diseñar y crear nuevos espacios de aprendizaje y comunicación, capaces de gestionar la demanda existente por parte de las personas mayores. En este artículo, se aborda la relación de las personas mayores con las tecnologías de la información y la comunicación (TIC y para ello se plantean dos objetivos: el primero va dirigido a conocer los recursos tecnológicos que utilizan y el segundo, a describir objetivamente los tipos de uso que estas personas hacen de las TIC. Para ello, se utiliza la técnica de encuesta, cuyos resultados son contrastados mediante grupos de discusión. En el estudio participaron 215 personas mayores usuarias de las TIC y siete grupos de discusión de cinco personas cada uno. Los resultados encontrados indican que los recursos que más utilizan los mayores son, los ordenadores e Internet y el uso que hacen de los mismos se ha agrupado en cuatro grandes categorías: formación, información, comunicación y entretenimiento, no encontrándose diferencias significativas en función del género o de la edad y sí se encontraron diferencias en cuanto a la disponibilidad de dichos recursos para uso particular en función del nivel de estudios.

31 CFR 352.13 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 330.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 332.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

Energy Technology Data Exchange (ETDEWEB)

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

2016-07-01

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

In-Depth Study Of European Union Fiscal Approximation

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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.

Fiscal shocks and the real exchange rate: evidence from an outpost of textbook open-economy macroeconomics

OpenAIRE

David Fielding

2014-01-01

Recent empirical research into the macroeconomic effects of fiscal policy shocks has generated a ‘puzzle’. Both Keynesian and Real Business Cycle models predict that a fiscal expansion will lead to a real exchange rate appreciation. However, in almost all the individual countries that have been studied, positive shocks to government spending cause the real exchange rate to depreciate. Recent theoretical work suggests that this unexpected result might reflect incomplete international financial...

Fiscal Deficits and Stock Prices in India: Empirical Evidence

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Pooja Joshi

2015-08-01

Full Text Available The study aims at examining how fiscal deficits affect the performance of the stock market in India by using annual data from 1988–2012. The study makes use of Ng-Perron unit root tests to check the non-stationarity property of the series; the Auto Regressive Distributed Lag (ARDL bounds test and a Vector Error Correction Model (VECM for testing both short and long run dynamic relationships. The variance decomposition (VDC is used to predict the exogenous shocks of the variables. The findings of the bounds test reveal that the estimated equation and the series are co-integrated. The ARDL results suggest a long run negative relationship exists between budget deficit and stock prices and do not show any significant relationship in the short run. The VECM result shows that fiscal deficits influence the stock price only in the short run. The results of the Variance Decomposition show that stock price movement in the long run is mostly explained by shocks of fiscal deficits. The study implies that the government must adopt appropriate macroeconomic policies to reduce budget deficit, which will result in stock market growth and in turn will lead to the financial development of the country.

Apoyo social dignificante del adulto mayor institucionalizado. medellin, 2008

OpenAIRE

Cardona Arango, Doris; Segura Cardona, Angela María; Ordoñez Molina, Jaime Eduardo; Estrada Restrepo, Alejandro; Osorio Gómez, Jorge Julián; Chavarriaga Maya, Lina Marcela

2011-01-01

Objetivo Analizar el apoyo social del adulto mayor residente en los Centros de Bienestar del Anciano de Medellín registrados en la Secretaría de Bienestar Social en el año 2008. Materiales Estudio descriptivo transversal, que abordó algunas características relacionadas con el apoyo social recibido por 276 adultos mayores institucionalizados en 39 centros de protección social, con fuente de información primaria. El análisis de la información fue univariado y bivariado. Resultados Los institu...

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....

31 CFR 316.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 342.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

Uso de medicamentos en adultos mayores de Bogotá, Colombia

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Carlos Cano-Guitierrez

Full Text Available Objetivos. Determinar la frecuencia y tipo de medicamentos que utiliza un grupo de adultos mayores que viven en lacapital colombiana, y cuáles son potencialmente inapropiados, con base en los criterios revisados de Beers. Materiales y métodos. Los datos fueron obtenidos del estudio SABE (estudio de salud, bienestar y envejecimiento que se llevó a cabo en áreas urbanas y rurales de Bogotá en el 2012. Se utilizó la prueba U de Mann-Whitney para analizar las diferencias por sexo en los diferentes grupo de edad con relación al número de medicamentos tomados. Resultados. Un total de 1268 (63,4% de los adultos mayores fueron mujeres; entre los participantes, 1514 (75,7% tenían 5 años de educación básica o menos. El promedio de medicamentos tomados en general fue de 3,24 siendo mayor en mujeres (3,50 que en hombres (2,79. Un total de 549 sujetos (27,4% reportaron recibir cinco medicamentos o más. De los medicamentos utilizados, 443 (6,9% eran potencialmente inapropiados de acuerdo con los criterios de Beers. La prevalencia autorreportada de hipertensión fue de 56,9% y para diabetes de 17,5%. Solo 311 sujetos (15,6% no tomaban ningún medicamento. Conclusiones. El uso de medicamentos inapropiados es un problema importante que afecta a los adultos mayores en Bogotá. Estudios adicionales deberán identificar factores que aumentan el riesgo de polifarmacia y uso inapropiado de medicamentos y diseñar intervenciones para prevenir el uso inapropiado de medicamentos entre adultos mayores.

La calidad de vida del adulto mayor con Artritis Reumatoidea

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Clara Gallardo

2017-05-01

Full Text Available Objetivo determinar la atención de Enfermería y su incidencia en la calidad de vida del adulto mayor con artritis reumatoidea atendidos en el subcentro de salud de Ambatillo en el período Julio – Diciembre 2013. Métodos y materiales: Estudio no experimental de diseño descriptivo aplicando técnicas de observación y cuestionario cuya población fue de 30 adultos mayores en los que se detectó la necesidad de investigar la problemática, cuyos resultados indican que los principales problemas que presentan los pacientes son: dolor e inflamación articular, incapacidad músculo esquelética, discapacidad etc. Re- sultados: La problemática que se aborda es la calidad de vida del adulto mayor con esta patología pues muchas veces no se da una atención basada en el estado emocional, respuesta fisiológica, aspecto físico al que se enfrenta tanto el paciente como su núcleo familiar.es asì que el 69% de adultos mayores con artritis reumatoidea , la misma manera el 75% del personal de enfermería que labora en el Subcentro de salud de Ambatillo Conclusiones: Una vez evidenciada la problemática de estudio se presenta como propuesta la elaboración de una Guía de Atención de Enfermería el mismo que permitirá valorar en forma integral, priorizar las necesidades de atención y brindar cuidados específicos en el adulto mayor con artritis reumatoidea.

Bienestar psicológico subjetivo y personas mayores residentes

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Ana Concepción Flecha García

2014-12-01

Full Text Available La mejora del bienestar psicológico subjetivo y, con él, la calidad de vida de las personas mayores residentes es el propósito esencial de este trabajo. Los teóricos destacan la importancia que desempeña el bienestar subjetivo sobre la calidad de vida y su interés en la experiencia de envejecer. Concebimos la calidad de vida como un concepto multidimensional que engloba componentes objetivos y subjetivos referidos al bienestar físico y psico-social de las personas, y su evaluación incluye la percepción subjetiva que tiene el sujeto de estas dimensiones. Entendemos el bienestar psicológico subjetivo, como la valoración positiva, afectiva y cognitiva, de bienestar y satisfacción con la vida entendida como “estar y sentirse bien en el presente” y, “estar y sentirse bien con el propio recorrido vital”.El principal objetivo del estudio es conocer las necesidades de los residentes relacionadas con los componentes específicos del bienestar y satisfacción vital que la investigación revela mas asociados a las personas mayores –vínculos personales, vida activa, reminiscencia y recuerdos felices, optimismo-, y la satisfacción vital; conocer la conexión entre estas dimensiones e identificar posibles factores relacionados con las mismas, completan el fin de este trabajo.Se plantea un modelo metodológico que permite recoger el sentimiento y opinión de las personas mayores desde su propia experiencia de bienestar y satisfacción vital. El enfoque y su carácter interpretativo favorecen la comprensión e interpretación de la información tal y como es percibida por los participantes que viven y se relacionan en un determinado contexto social. Se elige para tal fin la orientación , realizando el posterior. Se recoge la información mediante una entrevista semiestructurada elaborada en base a los fines propuestos. La muestra se compone de 66 personas seleccionas en

ALGUNOS ASPECTOS A CONSIDERAR SOBRE LA SEXUALIDAD DEL ADULTO MAYOR

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Zoila Edith Hernández Zamora

2008-12-01

Full Text Available La presente investigación expone, a partir de una serie de entrevistas realizadas a una muestra de adultos mayores, aspectos relativos a la satisfacción general en la vida, así como las actitudes, conocimientos y prácticas de la sexualidad de un grupo de adultos mayores que asisten regularmente a una estancia diurna de la ciudad de Xalapa, Veracruz, México, misma que fue diseñada especialmente para este grupo etario. Se encontraron diferencias estadísticamente significativas entre la actitud hacia el ejercicio de la sexualidad de las personas mayores entre los hombres y las mujeres de la muestra, y entre .las personas que tienen pareja con relación a las que no tienen; así como que hay una diferencia estadísticamente significativa entre aquellas personas que tiene una o ninguna enfermedad y las que tienen dos o más enfermedades con respecto a su frecuencia de actividad sexual. Es de resaltar la escasez de conocimientos sobre aspectos básicos de la sexualidad que poseen estas personas mayores, lo que hace necesario el establecimiento de programas educativos que incluyan al personal de salud y a los mismos senectos.

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

International Nuclear Information System (INIS)

2007-01-01

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

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

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Martin Rolák

2015-01-01

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

Apendicitis aguda en el paciente senil: Factores asociados a una mayor morbimortalidad post operatoria

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Víctor Eduardo Chian Chang

1996-04-01

Full Text Available Objetivo: Definir los factores asociados a una mayor morbilidad y mortalidad en pacientes seniles con apendicitis aguda. Material y métodos: Se realizó un estudio retrospectivo con 100 pacientes intervenidos en el Hospital Nacional Arzobispo Loayza, durante el período comprendido entre 1984 a 1994. Resultados: Se asociaron a una mayor frecuencia de complicaciones postoperatorias: edad mayor o igual a 70 años, tiempo de enfermedad mayor de 48 horas, presencia de apendicitis perforada con peritonitis localizada o generalizada (p<0.05. Además la presencia de apendicitis perforada se asoció significativamente a la presencia de absceso residual y/o fístula estercorácea (p=0.027 y la presencia de AA gangrenosa o perforada a mayor frecuencia de infección de herida operatoria (p<0.05. El antecedente de patología cardiovascular previa se asoció a mayor frecuencia de complicaciones cardiovasculares (p<0.05. Se asociaron a mayor mortalidad en AA, pacientes con intervención quirúrgica adicional a la apendicetomía (p=0.016 y presencia de AA perforada (p=0.027. Conclusiones: Los estadios avanzados de AA, así como la presencia de problema cardiovascular al momento del diagnóstico se asociaron con una mayor frecuencia de complicaciones post-operatorias. La presencia de peritonitis se asocia con la mortalidad. (Rev Med Hered 1996; 7: 62-67.

Análisis del bienestar de los adultos mayores en México

OpenAIRE

García Benítez, Julio César

2008-01-01

Esta tesis analiza el bienestar de los adultos mayores en México a partir de la teoría de los funcionamientos y capacidades de Amartya Sen. La investigación tiene dos objetivos principales: el primero es medir el bienestar del adulto mayor con una visión más amplia, en el sentido de incluir tanto indicadores objetivos como subjetivos; y el segundo objetivo es demostrar que este bienestar depende tanto de los recursos, como de los factores de conversión con los que cuenta el adulto mayor, los ...

Estereotipos sociales sobre la vejez en estudiantes mayores: un estudio de caso

OpenAIRE

Sanhueza, Javiera

2014-01-01

Frente al acelerado envejecimiento poblacional, se plantea el desafío de promocionar los derechos de ciudadanía de los mayores, especialmente aquellos relacionados con la participación social a través de la educación permanente. La investigación describe las imágenes sociales que las personas mayores asistentes al Aula de Mayores “Ciudad de Granada” manifiestan sobre la vejez, comparándolas según variables sociodemográficas. Se aplica el “Cuestionario de Evaluación de Estereotipos Negativos s...

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...

Templo Mayor, Tenochtitlan - Calendar and Astronomy

Science.gov (United States)

Galindo Trejo, Jesús

The Templo Mayor of Tenochtitlan was the principal symbol of political power and religious control of the Mexicas. Its orientation was chosen according to ancestral calendrical traditions that considered the Mesoamerican calendar as a sacred concern. The solar alignments incorporated into this emblematic building symbolized moments that divided the solar year according to basic properties of the Mesoamerican calendar.

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.

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

Science.gov (United States)

2013-10-23

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

CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

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Cirmaciu Diana

2010-07-01

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

Bangladesh : Fiscal Costs of Non-Financial Public Corporations

OpenAIRE

Kojo, Naoko C.

2010-01-01

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

Alcaldes mayores y subdelegados frente a la siembra clandestina de tabaco: Papantla, 1765-1806 Alcaldes Mayores and Subdelegados coping with Tobacco Clandestine Sowing: Papantla, 1765-1806

Directory of Open Access Journals (Sweden)

Georgina Moreno Coello

2012-12-01

Full Text Available Este trabajo tiene como objeto explorar las estrategias que permitieron la persistencia de la siembra clandestina de tabaco en Nueva España, en particular en la región de Papantla. Analizar las relaciones entre los alcaldes mayores, subdelegados y empleados del monopolio del tabaco, enfatizando la protección informal de la que gozó el cultivo ilegal de parte de las autoridades provinciales y examinar cuál pudo ser el destino del ahorro, así como de las ganancias obtenidas del tabaco ilegal, particularmente en el financiamiento de actividades comerciales y crediticias que llevaban a cabo alcaldes mayores y subdelegados, especialmente en el repartimiento de mercancías.This paper explores the strategies that allowed for a persistent clandestine tobacco sowing in New Spain, mainly in the region of Papantla. It analyzes the relationship between alcaldes mayores, subdelegados and employees of the tobacco monopoly, emphasizing the informal protection given to illegal sowings by provincial authorities. It also examines the potential allocation of savings and profits from illegal tobacco, mainly in the financing of commercial activities undertaken by alcaldes mayores and subdelegados, particularly for the repartimiento.

The Impact of a Business Education on Fiscal Conservatism

Science.gov (United States)

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

2015-01-01

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

Money Market Operations in Fiscal 2007

OpenAIRE

Financial Markets Department

2008-01-01

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

Concorrência fiscal prejudicial

OpenAIRE

Mendes, Narciso Manuel Marques

2011-01-01

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

Prevalencia de polifarmacia en adultos mayores residentes de asilos de Hermosillo, Sonora

Directory of Open Access Journals (Sweden)

Andrés Canale Segovia

2014-12-01

Full Text Available El término polifarmacia se refiere a la utilización de múltiples fármacos por una persona, de manera constante. Debido a que los adultos mayores constituyen el grupo etario con mayor prevalencia de enfermedades crónico-degenerativas, la polifarmacia es un fenómeno común en poblaciones geriátricas. No se conoce con precisión cuál es la prevalencia en un grupo de ancianos asilados del estado de Sonora. Se realizó un estudio transversal, para estimar la prevalencia de polifarmacia en una muestra no probabilística de adultos mayores residentes de asilos de ancianos de Hermosillo, Sonora. La prevalencia de polifarmacia (definida como consumo concomitante de 4 o más fármacos fue de 36.1%, sin diferencias significativas respecto al tipo de enfermedades crónicas padecidas, así como a la edad y sexo de los ancianos asilados. Los sujetos con polifarmacia tuvieron un exceso de riesgo, superior a 10 veces, cuando la prescripción farmacológica era realizada por más de un médico, y tuvieron 5 veces más probabilidad de presentar algún efecto adverso a medicamentos respecto a los sujetos con ausencia de polifarmacia. La polifarmacia es un fenómeno que requiere mayor atención, control e investigación futura, toda vez que los adultos mayores son el grupo poblacional con mayor tendencia de crecimiento en México.

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...

Tratamiento del adulto mayor con síndrome coronario agudo

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Carolina Pemberthy-López

2016-11-01

Full Text Available El adulto mayor se encuentra en una etapa de la vida con cambios fisiológicos importantes que posee repercusiones directas e indirectas sobre su estado clínico, es así como el enfoque diagnóstico y terapéutico de sus patologías debe ser abordado desde una perspectiva diferente, con consideraciones especiales para este grupo poblacional. Lamentablemente, este grupo no ha sido bien representado en los diferentes estudios y por tanto, es mucho lo que desconocemos; su comportamiento y la eficacia de las distintas terapias no están bien establecidos. Teniendo de referencia el síndrome coronario agudo como principal causa de mortalidad en pacientes mayores de 65 años de edad, abordaremos esta entidad desde la evidencia que nos aportan algunos de los registros más importantes al respecto en adultos mayores.

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

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Agung Darono

2016-12-01

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

Monetary and Fiscal Policy Coordination

OpenAIRE

Hanif, Muhammad N.; Arby, Muhammad Farooq

2003-01-01

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

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

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Risolene Alves de Macena Araújo

2018-01-01

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

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

International Nuclear Information System (INIS)

2001-07-01

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

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

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

The Fiscal Trilemma in a Danish Perspective

DEFF Research Database (Denmark)

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

2013-01-01

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

Equilibrium Implications of Fiscal Policy with Tax Evasion

DEFF Research Database (Denmark)

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

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

OCRWM annual report to Congress, fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

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

OCRWM annual report to Congress, fiscal year 1997

International Nuclear Information System (INIS)

1998-07-01

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

SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

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Dumitrescu Serju

2013-07-01

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

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

Science.gov (United States)

Lu, Linna; Lei, Yalin

2013-01-01

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

Nivel de autotrascendencia en un grupo de adultos mayores mexicanos

OpenAIRE

Raúl Fernando Guerrero Castañeda; Ricardo Lara Pérez

2017-01-01

Introducción: La autotrascendencia es una expansión multidimensional personal, una conexión con los demás, el entorno y/o una entidad superior, está relacionada con el bienestar personal del adulto mayor. Objetivo: Determinar el nivel de autotrascendencia de un grupo de adultos mayores mexicanos. Materiales y Métodos: Estudio descriptivo de corte transversal; realizado en tres centros gerontológicos de Celaya, Guanajuato, México, muestra probabilística aleatoria n=118. Se incluyeron adultos m...

NIVEL DE AUTOTRASCENDENCIA EN UN GRUPO DE ADULTOS MAYORES MEXICANOS

OpenAIRE

Guerrero Castañeda, Raúl Fernando; Lara Pérez, Ricardo

2017-01-01

RESUMEN Introducción: La autotrascendencia es una expansión multidimensional personal, una conexión con los demás, el entorno y/o una entidad superior, está relacionada con el bienestar personal del adulto mayor. Objetivo: Determinar el nivel de autotrascendencia de un grupo de adultos mayores mexicanos. Materiales y Métodos: Estudio descriptivo de corte transversal; realizado en tres centros gerontológicos de Celaya, Guanajuato, México, muestra probabilística aleatoria n=118. Se incluyero...

Fiscal and Financial Stability in Romania - An Overview

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Florin OPREA

2013-10-01

Full Text Available The recent financial crisis has seriously shaken economies around the world, and raised serious doubts about the long-term viability of the public policies to remedy market imperfections. The effect has been pronounced for Romania, a newly transitioned country with a fragile market economy due to political, economic and social consequents. This paper examines the correlation between fiscal policy and financial stability in Romania in the period from 1990 to 2011. Specifically, we analyze the country’s main monetary and fiscal policy decisions and their associations with macro-economic variables, highlighting the requirements for a sustainable macro-economic policy and whether such requirements have been met in Romania. Based on the results, we further outline recommendations to improve Romania’s public policy initiatives, considering the specific correlations between monetary and fiscal policies. The results for the period under study indicate that fiscal and monetary policies promoted in Romania have not been consistently harmonized, at times lacking necessary mutual support, or even generating conflicting outcomes favorable to the manifestation of fiscal and financial instability.

42 CFR 54a.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

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

The restructuring of the fiscal equalization system in Croatia

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Marko Primorac

2014-12-01

Full Text Available The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference in the potential to collect revenue from the personal income tax and surtax. Fiscal inequalities of local government units are determined first under the current equalization system by calculating the Gini coefficients and graphically presented with Lorenz curves. Thereafter, a distribution of equalization grants is simulated based on the new (proposed model. The effectiveness of the proposed model in alleviating the fiscal inequalities is determined in relation to the effectiveness of the current equalization system. It was found that the model based on equalizing the difference in the capacity to collect revenue from the personal income tax and surtax alleviates inequalities in fiscal capacities of local government units much better than the existing system at the same cost. The main conclusion is that the fiscal equalization in Croatia should urgently be redesigned in order to improve efficiency and fairness, but also the transparency and credibility of the equalization system.

Fiscal Revenues in the European Union. A Comparative Analysis

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Gheorghe Hurduzeu

2014-12-01

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

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

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Héctor Ochoa Díaz

2003-01-01

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

AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

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Iulia Andreea Bucur

2014-12-01

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

Fiscal policy in the European Union – present and perspectives

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Eugenia Ramona Mara

2012-04-01

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

Desarrollo de un Taller de risaterapia con un grupo de personas mayores

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Pablo Santos M.

2018-01-01

Full Text Available Introducción: Las personas mayores constituyen un grupo de edad que requiere especial atención. En este contexto, se hace necesario implementar actividades que fomenten el envejecimiento activo y su bienestar psicosocial. Objetivo: se investigan los beneficios de la participación en un taller de risaterapia sobre el bienestar subjetivo y psicológico de un grupo de personas mayores a partir de su experiencia. Metodología: Estudio con enfoque cualitativo mediante entrevistas semiestructuradas a 57 personas mayores no institucionalizadas, con edades comprendidas entre los 60 y 88 años, socias de tres Centros de Día para personas mayores de la Gerencia Territorial de Servicios Sociales de Salamanca (Junta de Castilla y León. El taller de risaterapia se desarrolló durante cuatro sesiones de tres horas de duración cada una, con una periodicidad semanal. Resultados: El análisis de contenido de los discursos de los participantes develan categorías vinculadas a crecimiento personal, mejora del estado de ánimo, valoración de la risa como actividad física y lúdica, incremento de la motivación y fortalecimiento de las relaciones interpersonales. Conclusiones: Los resultados muestran los efectos positivos de los talleres de risaterapia sobre el bienestar psicológico y subjetivo de las personas mayores.

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

Science.gov (United States)

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

2017-04-01

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

POST-CRISIS FISCAL DILEMMAS IN ROMANIA

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IFRIM MIHAELA

2015-08-01

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

Fiscal planning of private electricity production projects

International Nuclear Information System (INIS)

Gauthier, R.

2002-01-01

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

Factores que inciden en la soledad residencial de las personas mayores que viven solas

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Julia Gallo Estrada

2015-03-01

Full Text Available El aumento de la esperanza de vida, los cambios sociales y los cambios en la estructura familiar hacen que cada vez sean más y durante más tiempo las personas mayores que prefieren vivir solas, incluso cuando necesitan cuidados. Este trabajo tiene como objetivo describir el problema de la soledad residencial de las personas mayores profundizando en los factores que pueden influir en esta circunstancia. Se ha realizado una estrategia de búsqueda bibliográfica a partir de los conceptos nucleares: "personas mayores de 75 años que viven solas", "persona mayor frágil", "soporte social y entorno", "nivel de instrucción" y "familia". La información recopilada de las aportaciones científicas realizadas en este campo pone de manifiesto la necesidad de considerar prioritario conocer la opinión de las personas mayores y sus familias sobre los factores que modifican la permanencia en el domicilio.

ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

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Vuta Mariana

2012-12-01

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

Defense.gov Special Report: 2015 Fiscal Budget

Science.gov (United States)

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

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

International Nuclear Information System (INIS)

Hanne, H.; David, L.

1999-01-01

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

PACIENTE ADULTO MAYOR Y CIRUGÍA NO CARDÍACA: ¿QUÉ DEBEMOS SABER?

OpenAIRE

Nazar J,Claudio; Zamora H,Maximiliano; Fuentes H,Ricardo; Lema F,Guillermo

2015-01-01

Los procedimientos quirúrgicos en pacientes adultos mayores son cada vez más frecuentes. Se caracterizan por tener mayor morbimortalidad que los realizados en pacientes más jóvenes, por lo que es esencial una apropiada evaluación preoperatoria, una acuciosa monitorización intraoperatoria y un adecuado manejo del período postoperatorio. La edad conlleva una serie de cambios fisiológicos y una mayor incidencia de enfermedades crónicas, que en conjunto determinan una disminución de las reservas ...

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...

Black Perceptions of the Mayor: An Empirical Test.

Science.gov (United States)

Foster, Lorn S.

1978-01-01

During the past ten years Blacks have increased their participation in the urban political process. In a few urban areas, such as Newark and Detroit, Blacks constitute an electoral majority and have elected Black mayors. (Author/RLV)

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...

Eficacia de la coronariografía en el adulto mayor

Directory of Open Access Journals (Sweden)

Luis Enrique Arozarena Díaz

2015-06-01

Full Text Available Introducción: se considera adulto mayor a toda persona cuya edad supere los 60 años, aunque se admite que este criterio no toma en cuenta: los procesos degenerativos, las alteraciones clínicas crónicas, la incapacidad y la dependencia. Objetivo: determinar la eficacia y seguridad de la coronariografía y el intervencionismo coronario percutáneo en el adulto mayor. Material y método: se realizó un estudio retrospectivo y descriptivo con los 5715 pacientes. A estos se les realizó una coronariografía en el laboratorio de hemodinámica del Cardiocentro procedente de Pinar del Río, entre 2010 y 2013. La muestra quedó formada por los 1933 mayores de 60 años. La información se obtuvo de la base de datos ANGYCOR, considerando las características clínico-angiográficas. Resultados: el diagnóstico más frecuente resultó la angina estable (43,5%. La edad promedio de 60 a 70 años, predominando el grupo de 60 a 69 años; la masculinidad (77,2% y la hipertensión arterial (64,9%. El 7,8% de los enfermos tenían una revascularización anterior. En el 98,0% el proceder resultó exitoso. Se concluyó que el índice de complicaciones y la mortalidad en coronariografía del adulto mayor es bajo, con elevado porcentaje de éxito, por lo que parece proceder eficaz y seguro. Conclusiones: el índice de realización de coronariografía a pacientes mayores de 60 años es bajo. La indicación del estudio, la presencia de enfermedad multivasos y del tronco de coronaria izquierda disminuyen a medida que aumenta la edad. La frecuencia de complicaciones, la mortalidad es nula con elevado índice de éxito.

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

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Rauf Abdur

2017-04-01

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

DIAGNÓSTICO Y FORMULACIÓN DE ESTRATEGIAS DEL COLEGIO FISCAL TÉCNICO MONSERRATE ÁLAVA DE GONZÁLEZ

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Rosangela del Jesús González Solórzano

2012-06-01

Full Text Available El presente trabajo tuvo como objetivo diagnosticar y formular estrategias para el colegio fiscal técnico Monserrate Álava de González. Se utilizo la entrevista, realizada al personal docente y administrativo del colegio. De la misma se obtuvo lo siguiente: La meta u objetivo que persigue la entidad es brindar una educación de calidad, entre las fortalezas que caracteriza a este centro educativo es que la mayoría de su docentes son profesionales, entre las debilidades, la falta de infraestructura (aulas y espacio físico, una de las oportunidades principales con la que se cuenta es la realizar experiencias en el exterior, producto del intercambio estudiantil con la secretaria de Pensilvania (E.E.U.U, de las amenazas mencionadas la de mayor frecuencia es la carretera que conduce a la vía Tosagua. Entre las propuestas manifestadas para mejorar la entidad las más relevantes se tiene: realizar gestiones ante las autoridades del gobierno central y mayor colaboración por parte de los padres de familia. Dentro del análisis interno se pudo conocer que el 50% del personal docente y administrativo ostenta títulos de tercer y cuarto nivel. Se cuenta con todos los instrumentos en el laboratorio de química, sin embargo, el laboratorio de informática carece de equipos (computadoras. La propuesta estratégica, contó de metas, objetivos y estrategias que tienen como propósito ejecutar actividades para el fortalecimiento de la institución y por ende el mejoramiento académico. El diagnostico evidencio las condiciones actuales del estados del colegio y sirvió de base apara proponer estrategias de mejoras.

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

Science.gov (United States)

Waris, Attiya; Latif, Laila Abdul

2015-12-01

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

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

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David OBOLADZE

2016-11-01

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

RELACIÓN MÉDICO PACIENTE: DERECHOS DEL ADULTO MAYOR

Science.gov (United States)

Barrantes-Monge, Melba; Rodríguez, Eduardo; Lama, Alexis

2009-01-01

Existen prejuicios en relación con la vejez, incluso entre los profesionales que se dedican a la gerontología. Uno común y peligroso es considerar que los viejos son todos enfermos o discapacitados. La relación médico-paciente es la piedra angular de la práctica y ética médicas. Para alcanzar el respeto por los adultos mayores es necesaria una medicina prudente, basada en una práctica en la cual la reflexión ética y clínica pueda contribuir. Esto último es posible si se hacen valer los derechos del adulto mayor, en particular como paciente para la toma de decisiones. PMID:20379380

PRINCIPLES AND PROCEDURES ON FISCAL

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Morar Ioan Dan

2011-07-01

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

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

DEFF Research Database (Denmark)

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

2016-01-01

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

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

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José Luiz Rossi, Júnior

2018-01-01

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

Los derechos de las personas mayores

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Francisco Javier Leturia Arrazola

2011-12-01

Full Text Available Este trabajo pretende reflejar el modelo y metodología de inclusión de la perspectiva de los derechos en el modelo de intervención psicosocial orientado a la calidad de vida (Shalock y Verdugo 2006 de las personas mayores, aplicado por los autores y sus equipos en los últimos años, especialmente en Matia Fundazioa, y su utilidad como estrategia preferente de prevención del trato inadecuado. Ha sido becado y publicado por el Defensor del Pueblo del País Vasco, “Ararteko” (2008 en el libro: “Los derechos de las personas mayores y la prevención del mal trato” This work tries to reflect the model and methodology for mainstreaming of rights in the psychosocial intervention model aimed at the quality of life (Shalock and Verdugo, 2006 of the elderly operated by the authors and their teams in recent years Matia Foundation and especially its usefulness as a preferred strategy for the prevention of improper treatment. It was granted and published by the Basque Country Ombudsman “Ararteko” (2008 on the book: “The rights of the elderly and prevention of ill treatment”Download this paper from SSRN: http://ssrn.com/abstract=1963683

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

Science.gov (United States)

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

2014-01-01

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

The fiscal framework and urban infrastructure finance in China

OpenAIRE

Ming Su; Quanhou Zhao

2006-01-01

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

Perfil de los adultos mayores usuarios de atención primaria

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Fabianne de Jesus Dias de Sousa

2017-05-01

Full Text Available Introducción: Las proyecciones indican que Brasil será el sexto país del mundo con el mayor número de adultos mayores. El objetivo de este estudio fue caracterizar las condiciones de perfil y de vida socio-demográficos y de salud de los usuarios adultos mayores de la atención primaria de un municipio en la región amazónica del Brasil. Es oportuno porque el envejecimiento de la población está creciendo rápidamente, especialmente en países en desarrollo como el Brasil. Materiales y Métodos: Estudio transversal con una muestra de 441 individuos con edad inferior a 60 años de la población de usuarios de la atención básica en el municipio de Benevides, en la Amazonia brasileña. Os datos fueron obtenidos a través del Elder notebook, un protocolo clínico del Ministerio de la Salud. La prueba del chi-cuadrado con un nivel de significancia de 5% para explorar fue utilizada las asociaciones entre las variables de las condiciones de salud y de vida, y las variables socio-demográficas. Resultados: Se presentaron un perfil predominantemente joven adultos mayores (46.0%, que no practican actividad física (p<0.02, con condiciones crónicas y uso de drogas para inducir el sueño (p<0.05. Discusión y Conclusiones: El perfil de vida desfavorable y de salud encontrados en adultos mayores exige la adopción de medidas reforzadas, sobre la salud y los presupuestos de atención integral como un desafío para efectuar la colocación de sus necesidades, principalmente por la enfermería, en la Atención Básica de Salud en áreas más necesitadas de la región amazónica. Cómo citar este artículo: Sousa FJD, Andrade FS. Perfil de los adultos mayores usuarios de atención primaria. Rev Cuid. 2017; 8(2: 1573-81. http://dx.doi.org/10.15649/cuidarte.v8i2.376

Sobrecarga y calidad de vida del cuidador principal del adulto mayor

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Jack Roberto Silva Fhon

2016-09-01

Full Text Available Objetivo: Determinar la sobrecarga de trabajo y la calidad de vida del cuidador principal del adulto mayor atendido en un consultorio de geriatría. Metodología: Estudio cuantitativo, descriptivo, de corte transversal, realizado con 183 adultos mayores y sus respectivos cuidadores atendidos en un consultorio de geriatría. Para la recolección de los datos, fueron utilizados los instrumentos de perfil demográfico para el adulto mayor y su cuidador Escala de Zarit y The Medical Outcomes Study 36-item (sf-36. El análisis se realizó por medio de la estadística descriptiva y de la prueba de correlación de Spearman, con un nivel de significancia de p ≤ 0,05. Resultados: En los adultos mayores, hubo predominio del sexo masculino; la edad promedio fue de 74,8 años y estaban casados/as. En los cuidadores, predominó el sexo femenino; la edad promedio fue de 44,3 años. El total de cuidadores tenían estudios superiores, estaban casados/as y eran hijos/as de los adultos mayores. Según la evaluación con la Escala de Zarit, el 18,1% presentó algún tipo de sobrecarga; en cuanto a la calidad de vida, las dimensiones con menor puntuación fueron Salud general, Salud mental y Vitalidad. Se obtuvo una correlación inversa entre la puntuación total de la Escala de Zarit y todas las dimensiones de la calidad de vida. Conclusión: Se observó que el desgaste de la calidad de vida se debe a la sobrecarga en el cuidado del adulto mayor. Por lo tanto, se hace necesario acompañar el estado de salud de los cuidadores con la finalidad de prevenir alteraciones físicas y mentales.

El liderazgo del adulto mayor en la transformación de la subcultura de un grupo de adultos mayores del Centro Diurno para el Adulto Mayor de Belén por medio de la actividad física

OpenAIRE

Murillo Campos, Edgar

2011-01-01

Tesis texto completo Se analiza el impacto que tiene la participación de líderes adultos mayores en la modificación de la subcultura del Centro Diurno para el Adulto Mayor de Belén en relación con los estilos de vida saludable por medio de la actividad física. Participaron en el estudio 7 hombres entre los 65 y 91 años de edad y 29 mujeres entre los 65 y los 100 años de edad. Entre los instrumentos están: una entrevista en el campo del liderazgo aplicada a los dirigentes del Centro Diurno ...

FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

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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.

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

International Nuclear Information System (INIS)

Bekhet, Hussain A; Yusoff, Nora Yusma Mohamed

2013-01-01

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

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

Science.gov (United States)

Bekhet, Hussain A.; Yusoff, Nora Yusma Mohamed

2013-06-01

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

Salud y condiciones de trabajo en trabajadores mayores

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Elena Ordaz Castillo

2015-09-01

Full Text Available Introducción: En los últimos años, la población española ha experimentado un crecimiento acelerado de personas mayores. Las previsiones demográficas a corto-medio plazo describen un importante predominio de trabajadores mayores en el mercado laboral. Objetivos: Identificar las diferencias según dos grupos de edad (55 años en la percepción de las condiciones de trabajo y salud de la población trabajadora española. Metodología: Las diferencias entre los dos grupos de edad se analizaron a partir de indicadores de condiciones de trabajo y de salud pertenecientes a la VII Encuesta Nacional de Condiciones de Trabajo del Instituto de Seguridad e Higiene en el Trabajo (VII_ENCT. El análisis consistió en el cálculo de las prevalencias y la odds ratio cruda-ORc y ajustada por sexo con su correspondiente intervalo del confianza al 95%. Resultados: El grupo de trabajadores más jóvenes presentan más riesgo de exposición a seis de los siete indicadores relacionados con las condiciones de trabajo (ruido, vibraciones, carga física, carga mental, autonomía y motivación. No obstante los trabajadores mayores tienen una peor percepción de su estado de salud (ORa= 2,06 [1,75-2,42] y presentan en mayor medida problemas de salud que si bien les conducen a la visita médica más frecuentemente los relacionan menos con su actividad laboral. Conclusiones: A tenor de los resultados, los trabajadores de 55 años y más refieren tener menos quejas respecto a sus condiciones laborales e incluso se sienten más autónomos y motivados. Es el deterioro físico y mental la principal limitación que encuentran estos trabajadores a la hora de ejercer sus tareas. Sería recomendable establecer políticas de promoción de la salud dentro de las empresas para mejorar los indicadores de salud y promover el envejecimiento activo de la población trabajadora española.

La sobrecarga de los cuidadores informales de personas mayores dependientes en Medina del Campo

OpenAIRE

Archiles Diez, Eva

2016-01-01

Los cuidadores informales de personas mayores dependientes constituyen un capital social de vital importancia. El hecho de cuidar a un familiar mayor dependiente, es un fenómeno cada vez más extendido que se está convirtiendo en una experiencia común en la vida familiar de muchas personas, por ello estos cuidadores suponen un capital social de enorme importancia. Este capital social, permite que las personas mayores dependientes que permanecen en el domicilio, puedan disfrutar de un nivel de ...

FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

OpenAIRE

Lidia Daniela I. Roman

2008-01-01

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

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

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

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

Monetary union without fiscal coordination may discipline policymakers

NARCIS (Netherlands)

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

1995-01-01

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

Fiscal Year 2015 Budget

Data.gov (United States)

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

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

National Research Council Canada - National Science Library

2000-01-01

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

Tele-asistencia y tele-alarma para adultos mayores: experiencias preliminares en Mexico

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Liliana Giraldo-Rodriguez

2013-08-01

Full Text Available OBJETIVO Analizar el efecto de un programa piloto de tele-asistencia y tele-alarma en la autopercepción del estado de salud de los adultos mayores y conocer la satisfacción y aceptación del programa. METODOS Estudio transversal que incluyó entrevistas a 378 adultos mayores, 294 cuidadores/familiares y 53 profesionales de la salud, realizado en la Ciudad de México en 2010. Variables sociodemográficas, de autopercepción del estado de salud, satisfacción y aceptación del programa se obtuvieron por medio de cuestionario estandarizado. Se realizó análisis descriptivo y se utilizaron pruebas no paramétricas. RESULTADOS Se observaron efectos significativos en la autopercepción del estado de salud, 6,17 (DE 17,9 p < 0,05 puntos por encima de la media. El programa tuvo una buena aceptación por parte de los adultos mayores, de sus cuidadores familiares y de los profesionales de la salud. CONCLUSIONES El programa contribuye a mantener o mejorar la calidad de vida, permite la atención preventiva y es un medio ideal para dar apoyo psicosocial a los adultos mayores.

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...

Actividad física, ejercicio físico y adulto mayor

OpenAIRE

Ozols R., Ma Antonieta; Corrales Araya, Ma Antonieta

2017-01-01

Se ha comprobado que la actividad física y el ejercicio mejoran la calidad de vida de las personas mayores. Las investigaciones han encontrado progresos en el plano físico, emocional y social. Una de las organizaciones que está promoviendo estilos de vida saludables es la Organización Mundial de la Salud, que ha enfocado su atención en todas las etapas de la vida: desde la niñez hasta la edad adulta mayor.

Fiscal and monetary policies in complex evolving economies

NARCIS (Netherlands)

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

2014-01-01

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

The Credibility of Fiscal Rules Policy and Business Cycle Volatility

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Kuncoro Haryo

2016-06-01

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

JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

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DRAGOS (COMAN DORICA

2015-08-01

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

Fiscal reaction under endogenous structural changes in Brazil

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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.

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.

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

OpenAIRE

Xavier Ramos; Oriol Roca-Sagales

2007-01-01

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

OPTIMALISASI PELAKSANAAN KURIKULUM SISTEM MAYOR-MINOR PROGRAM PENDIDIKAN SARJANA INSTITUT PERTANIAN BOGOR

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Sutoro Sutoro

2016-09-01

Full Text Available This study aims to 1 evaluate the implementation of major-minor curriculum system in IPB Undergraduate Program, 2 identify factors leading to less optimized implementation of the major-minor curriculum system in IPB Undergraduate Program and 3 design strategies to optimize the implementation of the major-minor curriculum system in IPB Undergraduate Program. Analytical Hierarchy Process was utilized as the method of study. The results showed that the implementation of the major-minor curriculum system in IPB Undergraduate Program is still considered to be less optimal. Factors influencing the implementation of the major-minor curriculum system in IPB Undergraduate Program, according to its priority, include: 1 the availability of competent and committed teaching staffs, 2 the availability of adequate lecturing facilities and infrastructure, 3 the availability of lecture schedule to accommodate students who choose minor curriculum, and 4 the availability of reliable and IT-based Academic Information System (SIMAK. Strategies to optimize the implementation of major-minor curriculum system in IPB Undergraduate Program, according to its priority, include; 1 improving the competence and commitment of teaching and educational staffs, 2 increasing the commitment of departments and faculties to facilitate the fulfillment of minor  curriculum schedules, 3 providing adequate facilities and infrastructure to implement the major and minor curriculum system, and 4 providing lecture schedules that can accommodate the needs of students who choose minor curriculum.Keywords: analytical hierarchy process, optimization, major-minor curriculum systemABSTRAKPenelitian ini bertujuan 1 mengevaluasi pelaksanaan kurikulum sistem mayor-minor pada Program Pendidikan Sarjana IPB, 2 mengidentifikasi faktor-faktor yang menyebabkan kurang optimalnya pelaksanaan kurikulum sistem mayor-minor pada Program Pendidikan Sarjana IPB dan 3 merancang strategi untuk mengoptimalkan

Estimulación de la Inteligencia Emocional en mayores: El programa PECI-PM

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Mª del Carmen Pérez-Fuentes

2014-12-01

Full Text Available El programa de Estimulación Cognitiva e Inteligencia Emocional para personas mayores (PECI-PM, combina técnicas de estimulación cognitiva con la intervención y estimulación sobre aspectos relacionados con la inteligencia emocional. El objetivo del presente trabajo es analizar los resultados obtenidos en inteligencia emocional, tras la primera fase de implementación del PECI-PM. Para ello, se contó con una muestra de 28 usuarios del programa, que habían completado 20 sesiones y participado en las dos evaluaciones (pre-post. La Inteligencia Emocional se evaluó, antes y después de la intervención, mediante el Inventario Breve de Inteligencia Emocional para Mayores (EQ-i-M20. Tras la intervención con el PECI-PM, se observa una mejora, en la mayoría de las dimensiones de inteligencia emocional (Intrapersonal, Interpersonal, Adaptabilidad y Estado de Ánimo. En la dimensión Manejo del Estrés, no se observa un cambio en las puntuaciones obtenidas tras la intervención, lo que lleva a replantear el peso de esta dimensión en la inteligencia emocional de la población mayor. Por otro lado, destaca el papel de la dimensión Interpersonal, que correlaciona significativamente con otros factores de la inteligencia emocional (Intrapersonal y Adaptabilidad, en mayores.

Nuevos mayores, viejas brechas: TIC, desigualdad y bienestar en la tercera edad en Italia

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Piermarco Aroldi

2015-07-01

Full Text Available Italia parece tener un retraso de unos diez años en comparación con otros países más digitalizados, tanto en el uso de las TIC por las personas mayores como en el estudio de la relación entre las TIC y los mayores de 65 años. Por ello, se hace urgente examinar los factores que influyen en la adopción de las tecnologías por los mayores y la capacidad real de estas para proporcionar recursos culturales e interactivos, útiles para mejorar el envejecimiento activo y mejorar su calidad de vida en salud y vida social. Este trabajo describe los principales resultados de un estudio que involucró a 900 italianos de 65 a 74 años, en el marco de un proyecto nacional de investigación sobre el envejecimiento activo. El estudio indaga en las características sociodemográficas de los mayores italianos usuarios de Internet y en los factores que influyen en el uso de las TIC. Los resultados evidencian que existe una fuerte brecha digital entre los mayores, influenciada por el contexto económico y cultural. En cuanto al envejecimiento activo, se demuestra que los mayores altamente digitales presentan una mejor vida saludable en su envejecimiento, sin poderse concluir que el uso de las TIC garantice la inclusión y participación.

42 CFR 433.32 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

42 CFR 457.226 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

Personas mayores y nuevas tecnologias. Propuesta de intervencion con dispositivos moviles

OpenAIRE

Pereira García, César Gualter

2014-01-01

En el presente trabajo, se proponen los cauces sobre los que llevar a cabo, una intervención psicopedagógica, interrelacionando tres elementos definidos por unas características concretas a contemplar de manera particular; las personas mayores, las características de la sociedad actual, y las tecnologías de la información y comunicación. El constatado aumento de la población, observado este de manera significativa en las personas de mayor edad, exige la implementación de contin...

Budget estimates: Fiscal years, 1990--1991

International Nuclear Information System (INIS)

1989-01-01

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

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

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Elena PĂDUREAN, PhD

2012-09-01

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

Long Term Eff ects of Fiscal Policy on the Size and the Distribution of the Pie in the UK

OpenAIRE

RAMOS, Xavier; ROCA-SAGALES, Oriol

2007-01-01

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

Future electoral impacts of having a female mayor

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Paulo Arvate

2017-08-01

Full Text Available We explore an electoral quasi-experiment where a woman nearly won or lost to a man in a mayoral election. Our data combines municipal Brazilian election results, which occur every four years, with municipal level votes for female and male candidates in state and federal deputy elections, whose districts are larger than the municipalities. Our results show that when voters are exposed to a female leader, the relative number of votes given to female candidates increases. This result depends on the political environment in which the exposure occurs. These effects on the electorate's response tend to be stronger: 01. in municipalities where there is a previous higher proportion of female councilors, and 02. when the mayors have higher education levels. Our results provide evidence that the observed electorate's gender preferences in politics are alterable, but that policy interventions aimed to equalize access will be more effective if they are targeted at underrepresented populations that have the correct skill requirements to perform in leadership positions.

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.)

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

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Kantorowicz Jarosław

2014-07-01

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

Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

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Larisa Preda

2007-05-01

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

The Growth and Stabilization Properties of Fiscal Policy in Malaysia

OpenAIRE

Sohrab Rafiq

2013-01-01

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

Política fiscal y control del tabaco: una oportunidad única para beneficiar a la salud pública y al erario Fiscal policy and tobacco control: a unique opportunity to benefit public health and the public treasury

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Pedro Enrique Armendares

2006-01-01

Full Text Available Diversos estudios y análisis demuestran que el aumento en el precio del tabaco a través de los impuestos es una de las herramientas más eficientes dentro de una política integral de combate al tabaquismo. Los incrementos en los impuestos contribuyen a promover la cesación, a reducir el consumo y el número de muertes entre los adictos y a disminuir el número de personas que empiezan a fumar. Sin embargo, muchos gobiernos dudan en aplicar altos impuestos al tabaco por temor a posibles daños económicos incluyendo la pérdida de empleos y la disminución en los ingresos fiscales como consecuencia del contrabando. La literatura especializada y la experiencia empírica indican que tales consecuencias negativas no se producen o han sido sobreestimadas, con frecuencia debido a los argumentos promovidos por la propia industria tabacalera. Los incrementos en los impuestos al tabaco reditúan en mayores ingresos fiscales, incluso en presencia del contrabando, el cual puede ser combatido sin erosionar las políticas de control de tabaco. La experiencia internacional indica que numerosos países, incluyendo México, aún tienen un amplio margen para aumentar los impuestos al tabaco y aprovechar una oportunidad excepcional de beneficiar tanto a la salud de la población como al erario público. Para ello es necesario enfrentar a la poderosa industria tabacalera, la cual sabe bien de la eficiencia de los impuestos para combatir el tabaquismo y por lo tanto recurre a intensas campañas de propaganda, al cabildeo político y a la negociación de acuerdos voluntarios para "autorregularse" con tal de evitar medidas legales o fiscales más estrictas.Various studies and analyses show that an increase in tobacco prices through taxation is one of the most efficient tools in the application of integral policies in the fight against tobacco. Increases in taxes contribute to cessation, to reductions in consumption and in the number of deaths among addicts and to

FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

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Lazar Paula

2012-12-01

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

FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

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Angelita Kithatu-Kiwekete

2017-07-01

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

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

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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.

Significado de la calidad de vida del adulto mayor para sí mismo y para su familia

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Martha Vera

2007-09-01

Full Text Available Objetivo: Comprender el significado que la expresión lingüística ‘calidad de vida del adulto mayor’ tiene para el adulto mayor y para su familia. Diseño: Estudio cualitativo, descriptivo, interpretativo - comprensivo, fundamentado en la Teoría de las Representaciones Sociales. Lugar: Asentamiento Humano Laura Caller, en Los Olivos. Participantes: Adultos mayores y sus respectivos grupos familiares. Métodos: Las técnicas e instrumentos utilizados fueron la observación, entrevista a profundidad y grupos focales; guía de observación y dos cuestionarios con ocho preguntas norteadoras, previamente validados. Principales medidas de resultados: Significado de calidad de vida para el adulto mayor y para la familia. Resultados: Participaron dieciséis adultos mayores con sus respectivos grupos familiares, entre 2004 y 2006. Los discursos a través de la ‘objetivación’ y el ‘anclaje’ y los análisis general, ideográfico-axial y nomotético-selectivo permitieron la emergencia de cuatro representaciones sociales: a conocimiento sobre la vejez y ser un adulto mayor; b elementos principales y secundarios del significado de calidad de vida del adulto mayor; c valores y actitudes del adulto mayor y familia sobre la calidad de vida; y, d necesidades del adulto mayor como ser social y la calidad de vida. Conclusiones: Para el adulto mayor, calidad de vida significa tener paz y tranquilidad, ser cuidado y protegido por la familia con dignidad, amor y respeto, y tener satisfechas como ser social sus necesidades de libre expresión, decisión, comunicación e información. Para la familia, que el adulto mayor satisfaga sus necesidades de alimentación, vestido, higiene y vivienda.

Valoración funcional del adulto mayor relacionado con el abandono familiar.

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Jenny Fernanda Villarroel Vargas

2017-03-01

Full Text Available Introducción: Se estima que entre el 2000 al 2050 la población mundial envejecida ascenderá del 11% al 22 %, con ello el incremento de las diversas enfermedades o trastornos propios de la edad. Objetivo: Establecer la relación entre capacidad funcional del adulto mayor con el abandono familiar en el barrio La Calera Centro, Latacunga, 2015-2016. Métodos: Se realizó un estudio observacional descriptivo de corte trasversal, donde previo consentimiento informado participaron 70 adultos mayores, a quienes se les aplicó escalas para valoración de la capacidad funcional, así como la encuesta para valorar abandono familiar y aspectos sociodemográficos de la población. Para el análisis estadístico se utilizó el test de Chi Cuadrado de Pearson con un nivel de significancia del 0,05. Resultados: Se reportó el abandono en el 75,7% de los adultos mayores y tuvo significancia con respecto a la capacidad funcional y la estructura familiar (p=0,002. Hubo relación  entre capacidad funcional y abandono familiar, así como también predominio de los adultos mayores entre los 65 a 74 años, sexo femenino, sin ninguna actividad laboral y analfabetos. Hubo relación significativa entre capacidad funcional, edades geriátricas y ocupación; y de igual manera entre la estructura familiar y el abandono. La capacidad funcional y la estructura familiar fueron factores asociados al abandono.    Conclusiones: La dependencia del adulto mayor condicionó a diferentes tipos de maltrato, destacando el abandono familiar.

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

International Nuclear Information System (INIS)

1981-07-01

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

Tipología de compradores online mayores de 55 años

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Ángel F. Villarejo-Ramos

2015-12-01

Full Text Available La edad se considera una de las variables determinantes del riesgo de exclusión social de la población, especialmente con relación al uso de las nuevas tecnologías en general y de Internet en particular. Esto ha incidido en una creciente preocupación por el estudio del colectivo de mayores de 55 años y sus peculiaridades en lo relativo al acceso, uso y aprovechamiento de las TIC (Tecnologías de la Información y la Comunicación. Sin embargo, los esfuerzos se han centrado, mayoritariamente, en el análisis del grupo de mayores como algo homogéneo, lo que ha llevado a establecer sus perfiles de comportamiento en comparación con el de otros grupos de edad. En esta investigación, con una muestra útil de 595 mayores, partimos de la consideración del colectivo como grupo heterogéneo, con distintas características y condiciones de uso de Internet, y proponemos un modelo de clases latentes que nos permite establecer tres perfiles de mayores internautas en función de la utilización de un servicio avanzado de Internet, la compra online.

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

Science.gov (United States)

Martin, Cathy R.

1991-01-01

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

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

OpenAIRE

Badrudin, Rudy

2013-01-01

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

Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

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Wissem Khanfir

2017-06-01

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

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

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Olimpiu GHERMAN

2015-12-01

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

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

Science.gov (United States)

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

2014-01-01

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

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

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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.

European Fiscal Policy and Taxation System in Italy

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Oprișan Oana

2017-01-01

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

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

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Ante Žigman

2011-12-01

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

Cash Transfers and Mayoral Elections: The Case of Sao Paulo's Renda Mínima

Directory of Open Access Journals (Sweden)

Diego Sanches Corrêa

2015-08-01

Full Text Available Several recently published studies analyze the effects of national conditional cash transfer (CCT programs, such as the Brazilian Bolsa Família and the Mexican Oportunidades, on presidential elections. Most of them show that these programs boost incumbents' electoral support among the poor. This research note is the first scholarly attempt to investigate this phenomenon at a lower-level unit of a federal state, by assessing the impact of a municipal cash transfer program on a mayoral election. Specifically, it investigates whether Renda Mínima, the cash transfer program of the city of Sao Paulo, affected beneficiaries' electoral behavior in favor of the incumbent candidate in the 2004 mayoral election. This note analyzes survey data from CEBRAP/IBOPE and shows that cash transfers did, indeed, affect beneficiaries' behavior in the predicted direction, but only in cases where they did not benefit from any other CCT program, such as the federal Bolsa Família or the São Paulo state Renda Cidadã. These results suggest that the pro-incumbent effect of CCT programs may be diluted by similar programs launched by governments at other tiers of a federation, even if they are led by the same party.

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

Science.gov (United States)

Katircioglu, Salih; Katircioglu, Setareh

2018-02-01

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

Mayores Universitarios en la Red University Senior Students on the Web

Directory of Open Access Journals (Sweden)

Felicidad Loscertales Abril

2011-10-01

Full Text Available Hoy día la relevancia de Internet es cada vez mayor en todos los ámbitos. Participar en la misma es fundamental para estar integrados socialmente. El aumento de la esperanza y la calidad de vida conllevan que los mayores activos supongan un volumen significativo de la población. En este trabajo se analiza el uso que personas mayores activas realizan de Internet, así como los principales beneficios o motivaciones de su utilización, y las barreras que encuentran aquéllos que no la utilizan. Se administró un cuestionario a personas inscritas en programas universitarios de mayores. Los resultados muestran que estos mayores universitarios se conectan a Internet frecuentemente, a diario o entre dos o tres veces por semana. Se destaca la relevancia de Internet para estar actualizados, contactar con la familia y los amigos, el uso académico, y consultar la prensa. La consideran fácil de utilizar aunque afirman que podrían vivir sin ella. Por otro lado, para los que no acceden a Internet no saber utilizarla es una de las principales barreras, si bien las personas que no la utilizan consideran que serían capaces de aprender. En su conjunto los datos animan a romper estereotipos negativos sobre los mayores y a no considerar a los mayores activos como personas incapaces o desconectadas de la Red sino a valorar positivamente los avances que realizan y la motivación por aprender.The Internet is increasingly prominent in all walks of life, and Web connection is a key factor in social integration. The rise in life expectancy and quality of life mean that our active seniors now represent a growing sector in society. This study analyses what senior citizens use the Internet for and why, as well as the main benefits of its usage and the perceived obstacles of those who are non-users. The results derive from a questionnaire completed by senior citizens enrolled on university courses for older people, and they show that university seniors frequently

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

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Hammed Adetola Adefeso

2014-04-01

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

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

Science.gov (United States)

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

2013-11-04

Changes in population health status are known to influence government fiscal transfers both in terms of lost tax revenue and increased expenditure for health and social services. To estimate the fiscal impact of changes in morbidity and mortality attributed to rotavirus immunisation, we developed a government perspective model to estimate discounted net tax revenue for Ghana and Vietnam. The model derived the impact of rotavirus morbidity and mortality on lifetime productive capacity and related tax transfers, and demand for government transfers in relation to education and healthcare in immunised and non-immunised cohorts. The discounted age-specific net tax revenue was derived by deducting transfers from gross taxes and discounting for time preference. In Ghana, taking into account immunisation costs, tax and transfers, the estimated net discounted tax for the immunised cohort was estimated to generate $2.6 billion in net taxes up to age 65. In Vietnam, the net revenue attributed to the immunised cohort reached $55.17 billion suggesting an incremental benefit of approximately $29 million. We posit that the government perspective fiscal framework described here is a valid approach for estimating how governments benefit from investments in immunisation that can be considered supplementary to conventional cost-effectiveness approaches for defining value. Copyright © 2013 Elsevier Ltd. All rights reserved.

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...

Relación entre masa ósea y agilidad en personas mayores

OpenAIRE

A. Gómez-Cabello; G. Vicente-Rodríguez; A. González-Agüero; I. Ara; J. A. Casajús

2010-01-01

El objetivo de este estudio fue analizar la asociación entre masa ósea y agilidad en personas mayores. Se evaluó a 223 participantes mayores de 65 años (64 hombres y 159 mujeres) de Zaragoza (España). Se midió el área, contenido (CMO) y densidad mineral ósea (DMO) en el cuerpo completo, columna lumbar y cadera mediante absorciometría fotónica dual de rayos X (...

Welcome by the Mayor of Valtetsi

Science.gov (United States)

Papanikolau, N.

Welcome by the Mayor of Valtetsi Mr. Chairman Ladies and Gentlemen The municipality of Valtetsi welcomes you and wishes success in your work. Arcadia is both a historical and modern region. Moreover, as a name it remained in the western culture recalling a harmonious and peaceful dream, a lost and desirable situation where the human being lived in balance with nature, a region where the person did not feel yet uprooted. For thousands of years the poetic voices retained vivid this eternal bucolic call of simplicity and accessible happiness. Gazing the starlit sky we will always see Kallisto, the daughter of Lykaona, king of Arcadia and her son Arcadian as they were both transformed in to the constellations Major and Minor Ursus because of the erotic libido of Jupiter and the jealousy of Hera. And we will always remember Centaurus Cheirona, the great schoolteacher of ancient heroes, who was the first to name the constellations according to mythology. Finally we would like to thank the patriot Mr. T. Tzioumi who returns to his beautiful village in Arcadia just like Antaios did. In the geographic place that inspired the arcadian ideal, such activities recall in the limelight Arcadia as was dreamed by Europe. Mr. Chairman, ladies and gentlemen, success in your scientific work. The Municipality of Valtetsi and I myself will be always next to you so that your stay at Arcadia will always remain vivid in your memory. Thank you. Nikos Papanikolaou Mayor of Valtetsi

Cansancio, cuidados y repercusiones en cuidadores informales de adultos mayores con enfermedades crónico degenerativas

Directory of Open Access Journals (Sweden)

María Asunción Vicente Ruiz

2016-08-01

Full Text Available Las enfermedades crónicas como diabetes, hipertensión, enfermedad cardiovascular, cáncer, pueden limitar la habilidad de los adultos mayores para ejecutar actividades de la vida diaria, generando cansancio o sobrecarga en los cuidadores. Objetivo: Determinar la relación que existe entre el cansancio, el cuidado y los efectos a la salud del cuidador. Metodología: Estudio cuantitativo y analítico. La muestra se conformó con 123 cuidadores familiares y 123 personas adultas con enfermedad crónico degenerativa. El tipo de muestreo fue no probabilístico. Resultados y Discusión: Se encontró asociación entre el cansancio y las repercusiones del cuidado (r=.438, p<.01, lo que sugiere que mayor cansancio en los cuidadores, mayores serán las repercusiones en la salud. Además correlación de los cuidados que presta el cuidador con las repercusiones en la salud del cuidador (r=.546, p<.01, así a mayor cantidad y complejidad de los cuidados, mayores serán las repercusiones que afecten el bienestar del cuidador. Los cuidados se relacionaron con el cansancio, se afirma que a mayor cantidad y complejidad del cuidado mayor cansancio percibe el cuidador (r=.109, p<.01. Conclusión: El cansancio en los cuidadores es elevado, está asociado a la sobrecarga del cuidado con serias repercusiones en la salud o bienestar y fundamenta las intervenciones interdisciplinarias futuras.

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

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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.

Prevalencia de hipertensión en adultos mayores de Costa Rica

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Rosero-Bixby, Luis

2007-07-01

Full Text Available Este artículo estima la prevalencia de hipertensión (controlada y con o sin diagnóstico previo entre los adultos mayores costarricenses. Valora los problemas de medición y explora los factores asociados con la enfermedad. Se utilizan datos de una muestra nacional representativa del proyecto CRELES: “Costa Rica: Estudio de Longevidad y Envejecimiento Saludable”. Se realizaron dos mediciones de la presión arterial con monitores digitales a una muestra de 3000 adultos y se registró el auto reporte de la enfermedad y el uso de medicamentos antihipertensivos. La segunda medición resultó en valores significativamente menores tanto para la presión diastólica como para la sistólica. No se detectaron sesgos en la medición realizada por entrevistador ni por trimestre de trabajo de campo. El 59% de los adultos mayores del país sufre de hipertensión (HTA. La prevalencia es mayor entre las mujeres que entre los hombres. El 16% de todos los adultos mayores no tenían diagnóstico previo de HTA pero en nuestras mediciones resultaron con HTA. Los principales co-factores de HTA identificados en este artículo son: edad, estar asegurado, el índice de masa corporal, los antecedentes familiares, tener menos de 6 años de educación formal, ser fumador activo y consumir más de 3000 calorías al día.

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

African Journals Online (AJOL)

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

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

OpenAIRE

MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

2013-01-01

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

Estrategias de cuidados de las familias con las personas mayores que viven solas

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Julia Gallo Estrada

2013-06-01

Full Text Available Los cambios en el envejecimiento hacen una llamada a trasformar los cuidados dirigidos a las personas mayores que viven solas. Objetivo: Conocer la percepción de la familia sobre el cuidado a los mayores que viven solos. Metodología: Estudio cualitativo mediante análisis de discurso a partir del referencial crítico social y los conceptos de la teoría de Bourdieu. Se realizaron 4 grupos de discusión agrupando a los participantes por género y nivel de instrucción. Resultados: los participantes consideran que la red sociofamiliar puede actuar sobre la discapacidad. Preocupa la manera en la que la persona mayor cubre sus necesidades. Destacan como fundamental el apoyo en la realización de los cuidados. Comparten la idea de que las mujeres mayores se adaptan mejor que los hombres a vivir en soledad. Las mujeres cuidadoras tienden a intervenir precozmente ante los problemas. Los hombres esperan y si pueden delegan. Conclusión: la familia cuestiona los beneficios de la convivencia. La orientación profesional en el cuidado es escasa. Los servicios sociales deben mejorar su accesibilidad.

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.

Neither the State nor the Grass Roots: Language Maintenance and the Discourse of the Academia Mayor de la Lengua Quechua.

Science.gov (United States)

Marr, Tim

1999-01-01

Describes the Academia Mayor de la Lengua Quechua, a Peruvian institution ostensibly dedicated to maintaining Quechua. Data from writings by and about the Academia and from administrator interviews suggest that the institution shows signs of an ambivalent and potentially conflictive attitude toward the Peruvian state and Quechua speakers, and this…

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

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

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

International Nuclear Information System (INIS)

1995-09-01

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

Assessing the impact of fiscal measures on the Czech economy

Czech Academy of Sciences Publication Activity Database

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

2015-01-01

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

Cirugía bucal mayor ambulatoria

OpenAIRE

Carranza Pelegrina, Daniela; Bellorbí Malet, I.; Brescó Salinas, Vicente Miguel; Berini Aytés, Leonardo; Gay Escoda, Cosme

2004-01-01

La Cirugía Bucal Mayor Ambulatoria ( CBMA) se define como un modelo organizativo óptimo de asis­tencia quirúrgica multidisci­plinaria que permite tratar a determinados pacientes de una forma segura y efectiva sin necesidad de contar con la cama de hospitalización tradicional. De esta manera se llevan a cabo distintos procedimientos diagnósticos y terapéuticos de mediana complejidad en los que el enfermo regresa a su domici­lio después de un periodo de observación y control. Entre las ventajas...

¿Estamos preparados para la atención primaria del adulto mayor?

Directory of Open Access Journals (Sweden)

Marco Zelada R

Full Text Available RESUMEN El Ministerio de Salud ha implementado el Modelo de Atención Integral en Salud enfocado por etapas de vida,siendo parte de este,el Programa de Atención al Adulto Mayor.Con el objetivo de conocer el nivel de conocimientos previos sobre geriatría,se realizó una encuesta a los responsables y miembros del equipo interdisciplinario a cargo de dicho programa.Se entrevistó a 73 profesionales de los cuales el 30%recibió conocimientos en el pregrado,y de éstos, 59%la considero como regular o mala;sólo 10%manifestó que basado en sus conocimientos y experiencia tiene la capacidad para manejar problemas de un adulto mayor.Todos consideraron necesaria la capacitación,para ello prefe- rían talleres teórico-prácticos,con pasantías en servicios de geriatría.Los temas de mayor interés fueron hipertensión arterial (84%,depresión (73%,osteoporosis (66%y diabetes (56%.En conclusión,existe una deficiente formación en geriatría entre los responsables de la atención al adulto mayor,debido a una falta de enseñanza en las universidades y pobre capacitación a los profesionales.

Resiliencia en trabajadores y en residentes de un centro de personas mayores institucionalizadas

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Inmaculada Méndez

2015-04-01

Full Text Available La resiliencia supone un constructo dinámico y multidimensional que alude a la capacidad que tienen las personas para afrontar o recuperarse con éxito de las situaciones adversas. El objetivo del presente estudio ha sido analizar la capacidad de resiliencia en trabajadores y en residentes de un centro de personas mayores institucionalizadas en función de las características sociodemográficas (sexo, edad y estado civil tras la situación adversa por el terremoto ocurrido el Lorca en mayo del 2011. Se ha administrado un cuestionario sociodemográfico desarrollado ad hoc junto a la adaptación de la Escala de Resiliencia de Connor-Davidson (CD-RISC en los sujetos del estudio. Los participantes fueron 20 trabajadores y 34 personas mayores de un centro de personas mayores institucionalizadas de la Región de Murcia (Lorca. La edad media de las personas mayores institucionalizadas fue de 81 años con una desviación típica de 7.68 y la edad media de los cuidadores profesionales fue de 37.85 años y la desviación típica de 9.60. El estudio permite determinar la capacidad de resiliencia atendiendo a características sociodemográficas así como la existencia de diferencias de medias significativas entre la capacidad de tenacidad autoeficacia entre los trabajadores y los residentes del centro de personas mayores lo que permitirá establecer actividades de prevención y/o de intervención.

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

Science.gov (United States)

2012-05-15

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

SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

Directory of Open Access Journals (Sweden)

I. Lyutyy

2014-01-01

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

78 FR 62415 - Refugee Admissions for Fiscal Year 2014

Science.gov (United States)

2013-10-21

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

Dependencia funcional y bienestar en personas mayores institucionalizadas

Directory of Open Access Journals (Sweden)

María Teresa Rodríguez Díaz

2014-06-01

Full Text Available El presente estudio tiene como objetivo evaluar el bienestar emocional de las personas mayores de 60 años en relación al grado de dependencia funcional. Como indicadores del bienestar se evalúan los niveles de depresión (Yesavage y ansiedad (STAI-R, la satisfacción vital (CSV y la ansiedad ante la muerte (DAS. Se ha realizado un estudio descriptivo transversal en un grupo de personas mayores de 60 años (n=103. Los datos se han recogido usando cuestionarios estandarizados. Para el análisis de los datos se han utilizado correlaciones bivariadas entre las principales medidas, análisis univariado (ANOVA y la prueba de Bonferroni para comprobar las diferencias significativas entre los grupos (p< .05. Los resultados indican que se encuentran diferencias significativas entre los grupos de dependencia para la edad, deterioro cognitivo, depresión y ansiedad ante la muerte. En conclusión, se encuentra una relación directa entre el grado de dependencia funcional y el nivel de malestar emocional.

International petroleum licensing, exploration activity and fiscal terms

International Nuclear Information System (INIS)

Hodgshon, S.

1994-01-01

Although there is no decline in current international petroleum licensing activity, attention is drawn to the fact that it is concentrated in certain countries, many of them amongst the less geologically prospective. Among the factors other then geological prospectivity which promote a successful licensing and exploration environment, the most important is the fiscal terms offered. While countries which are highly prospective geologically may stiffen terms and still attract exploration companies because they feel they can make major discoveries, any decline in prospectivity needs to be accompanied by a matching change in fiscal terms to maintain interest. Less prospective countries which, hitherto, have created favourable investment conditions may however find that further declines cannot be reversed by attractive fiscal terms. (7 figures, 3 tables). (UK)

Envejecimiento poblacional y desigualdades sociales en la mortalidad del adulto mayor en Colombia

Directory of Open Access Journals (Sweden)

Juan Carlos Rivillas

2017-09-01

Full Text Available Objetivo: analizar la magnitud del envejecimiento poblacional y las desigualdades sociales presentes en la mortalidad del adulto mayor en Colombia. Metodología: estudio ecológico usando datos sub-nacionales de mortalidad, pobreza, barreras de acceso a los servicios de salud y analfabetismo, y de la población adulta mayor para analizar brechas. Se calcularon y compararon tendencias de tres indicadores de impacto: la esperanza de vida (2005-2020, los Índices de envejecimiento y sobre-envejecimiento (2005-2012. Se estimaron tres medidas para resumir la desigualdad absoluta y relativa: el Índice de Desigualdad de la Pendiente (IDP, el Índice Relativo de Desigualdad (IRD de Kunst y Mackenbach, y el Índice de Concentración (IC. Resultados: la proporción de personas mayores será cada vez mayor en Colombia. Las barreras de acceso a los servicios de salud fue la dimensión más inequitativa. Dos patrones de desigualdad fueron identificados: una exclusión marginal en el 60% de los adultos mayores con más ventajas y oportunidades, y un patrón de gradiente lineal presente solo en la incidencia de pobreza. El quintil 3 fue el grupo de departamentos más afectado por la inequidad a lo largo de las dimensiones evaluadas. Discusión: este estudio aporta evidencia sobre patrones de desigualdad en la mortalidad del adulto mayor. A nivel de tendencias, solo fue posible conocer que la brecha ha empeorado en incidencia de pobreza. Conclusiones: las recomendaciones se centran en cinco áreas de acción, para lograr un contexto deseable para el abordaje del envejecimiento poblacional y la reducción de las desigualdades, como desafíos del sistema de salud y de protección social, y que pueden socavar la realización progresiva de la cobertura universal en salud y el logro de los objetivos de desarrollo sostenible para 2030.

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

Fiscal Drag as an Automatic Stability Tool, in the Case of New Regulation with Price Criteria in Automotive Sectors Special Consumption Tax (SCT

Directory of Open Access Journals (Sweden)

Abdurrahman TARAKTAŞ

2017-12-01

Full Text Available Fiscal drag is a result of real or nominal expanding economy and progressive taxation. In general, individuals are forced to enter the upper tax bracket depending on their increased income or expenditure. More tax burden can result in less consumption. Fiscal drag, lack of spending or excessive taxation can cause the economy to slow down. Traditional view suggests that fiscal drag may serve as a natural automatic stabilizer to cool the economy. However, this view ignores the supply side and in particular the potential effects of the high tax burden on economy. This study examines the extent to which the expected automatic stabilization function can be performed and the possible side effects on economic balances and income distribution of fiscal drag in our country in the case of new regulation with price criteria in automotive sectors Special Consumption Tax (SCT.

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

International Nuclear Information System (INIS)

Malova, Aleksandra; Ploeg, Frederick van der

2017-01-01

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

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

National Research Council Canada - National Science Library

2002-01-01

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

Accountability report - fiscal year 1997

International Nuclear Information System (INIS)

1998-01-01

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

The impact of fiscal austerity on suicide: on the empirics of a modern Greek tragedy.

Science.gov (United States)

Antonakakis, Nikolaos; Collins, Alan

2014-07-01

Suicide rates in Greece (and other European countries) have been on a remarkable upward trend following the global recession of 2008 and the European sovereign debt crisis of 2009. However, recent investigations of the impact on Greek suicide rates from the 2008 financial crisis have restricted themselves to simple descriptive or correlation analyses. Controlling for various socio-economic effects, this study presents a statistically robust model to explain the influence on realised suicidality of the application of fiscal austerity measures and variations in macroeconomic performance over the period 1968-2011. The responsiveness of suicide to levels of fiscal austerity is established as a means of providing policy guidance on the extent of suicide behaviour associated with different fiscal austerity measures. The results suggest (i) significant age and gender specificity in these effects on suicide rates and that (ii) remittances have suicide-reducing effects on the youth and female population. These empirical regularities potentially offer some guidance on the demographic targeting of suicide prevention measures and the case for 'economic' migration. Copyright © 2014 Elsevier Ltd. All rights reserved.

77 FR 29317 - Fiscal Year 2011 Draft Work Plan

Science.gov (United States)

2012-05-17

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

77 FR 29317 - Fiscal Year 2012 Draft Work Plan

Science.gov (United States)

2012-05-17

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

Sustainable Fiscal Strategies under Changing Demographics

DEFF Research Database (Denmark)

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

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Efayena Oba Obukohwo

2017-07-01

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

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

International Nuclear Information System (INIS)

Kawakami, Shin-ichi

1984-01-01

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

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.

Tecnología asistencial móvil, con realidad aumentada, para las personas mayores

Directory of Open Access Journals (Sweden)

Rafael Saracchini

2015-07-01

Full Text Available Las posibilidades que ofrecen las tecnologías son muchas, sin embargo, las personas mayores son a menudo incapaces de disfrutar de ellas plenamente, sintiéndose desanimadas o intimidadas por estos nuevos dispositivos. Esto les lleva a un progresivo aislamiento en una sociedad donde es esencial conocer las distintas formas de comunicación a través de Internet y las TIC. En este trabajo presentamos un estudio realizado durante el proyecto Nacodeal, cuyo objetivo es ofrecer una solución tecnológica para proporcionar autonomía y una mejor calidad de vida para las personas mayores durante sus actividades diarias mediante la integración de las TIC. Para lograr este objetivo se ha desarrollado tecnología puntera en realidad aumentada (RA, así como servicios de Internet e interfaces para dispositivos móviles especialmente diseñados para personas mayores. Estas tecnologías emplean la infraestructura presente en la mayoría de casas y centros de cuidados de mayores. Presentamos un prototipo de sistema compuesto por una tableta y un dispositivo de RA portátil, así como el análisis del impacto social en la interacción con usuarios y la valoración de la aceptación y usabilidad. Esta evaluación se llevó a cabo a través de grupos focales y pruebas piloto individuales con 48 participantes: ancianos, cuidadores y expertos. Sus comentarios concluyen que existen fuertes beneficios e intereses por parte de las personas mayores en las TIC asistenciales basadas en RA, especialmente en los aspectos relacionados con la comunicación y autonomía.

ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA

Directory of Open Access Journals (Sweden)

Hasan Mahmutović

2017-04-01

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

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

Directory of Open Access Journals (Sweden)

Nadia Cerasela DARIESCU

2009-06-01

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

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

African Journals Online (AJOL)

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

Groundwater Annual Status Report for Fiscal Year 1998

International Nuclear Information System (INIS)

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

1999-01-01

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

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

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

The State Fiscal Policy: Determinants and Optimization of Financial Flows

Directory of Open Access Journals (Sweden)

Sitash Tetiana D.

2017-03-01

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

Budget estimates fiscal year 1995: Volume 10

International Nuclear Information System (INIS)

1994-02-01

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

Budget estimates fiscal year 1995: Volume 10

Energy Technology Data Exchange (ETDEWEB)

1994-02-01

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

Oil and gas fiscal regimes of the western Canadian provinces

International Nuclear Information System (INIS)

1991-11-01

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

Nonverbal contention and contempt in U.K. parliamentary oversight hearings on fiscal and monetary policy.

Science.gov (United States)

Schonhardt-Bailey, Cheryl

2017-01-01

In parliamentary committee oversight hearings on fiscal policy, monetary policy, and financial stability, where verbal deliberation is the focus, nonverbal communication may be crucial in the acceptance or rejection of arguments proffered by policymakers. Systematic qualitative coding of these hearings in the 2010-15 U.K. Parliament finds the following: (1) facial expressions, particularly in the form of anger and contempt, are more prevalent in fiscal policy hearings, where backbench parliamentarians hold frontbench parliamentarians to account, than in monetary policy or financial stability hearings, where the witnesses being held to account are unelected policy experts; (2) comparing committees across chambers, hearings in the House of Lords committee yield more reassuring facial expressions relative to hearings in the House of Commons committee, suggesting a more relaxed and less adversarial context in the former; and (3) central bank witnesses appearing before both the Lords and Commons committees tend toward expressions of appeasement, suggesting a willingness to defer to Parliament.

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

Directory of Open Access Journals (Sweden)

Begović Boris

2017-01-01

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

Fiscal Year 2012 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

Jenifer Nordstrom

2012-11-01

This report summarizes the Fiscal Year 2012 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Ten disturbed sites were evaluated for this assessment. Six have achieved final stabilization. The remaining four sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

El cobre y la estrategia fiscal óptima para Chile

OpenAIRE

Alejandro Drexler; Eduardo Engel; Rodrigo Valdés

2001-01-01

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

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

International Nuclear Information System (INIS)

1983-01-01

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

Mayores e Internet: La Red como fuente de oportunidades para un envejecimiento activo

Directory of Open Access Journals (Sweden)

Carmen Llorente Barroso

2015-07-01

Full Text Available El progresivo envejecimiento de las sociedades ha llevado a los organismos internacionales y europeos a desarrollar programas de envejecimiento activo, capaces de construir una nueva cultura sobre el papel de las personas mayores en la sociedad. Estos incluyen aspectos sociales de carácter comunicacional que, sin embargo, han tenido menos desarrollo investigador que otros más apremiantes, vinculados a aspectos físicos y económicos. Esta investigación atiende precisamente a estas variables comunicacionales, abordando la vinculación de los mayores con Internet y planteándose dos objetivos principales: Conocer las utilidades que tiene Internet para este colectivo y explicar los motivos que convertirían a este medio en una fuente de oportunidades para un envejecimiento activo. Para satisfacerlos, se utiliza una metodología cualitativa que se apoya en el desarrollo de tres grupos de discusión constituidos por entre cinco y seis personas de 56 a 81 años y moderados por un experto. Los resultados obtenidos del análisis cualitativo del contenido en cada discusión indican que Internet es una fuente de oportunidades para los mayores, que pueden aglutinarse en cuatro categorías: informativas, comunicativas, transaccionales y administrativas, y de ocio y entretenimiento. Estas oportunidades optimizan la calidad de vida de los mayores y contribuyen a su envejecimiento activo, si bien, su máximo aprovechamiento precisa de programas de «e-Inclusion» y metodologías que aproximen Internet a los mayores, facilitándoles una formación en competencias digitales.

Fiscal 1993 U.S. Science Budget request released

Science.gov (United States)

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

1992-02-01

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

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

OpenAIRE

Kerstin Bernoth; Guntram B. Wolff

2006-01-01

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

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

Science.gov (United States)

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

2012-01-01

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

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

African Journals Online (AJOL)

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

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

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

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

Factores asociados al maltrato del adulto mayor de Antioquia, 2012

Directory of Open Access Journals (Sweden)

Sara M. Cano

2015-07-01

Full Text Available Objetivo: determinar los factores asociados al maltrato del adulto mayor del departamento de Antioquia en el año 2012. Metodología: mediante estudio descriptivo transversal, se caracterizaron los factores demográficos, económicos y de salud mental de la población adulta mayor de Antioquia para el año 2012, con el fin de aportar al análisis de la situación de salud y condiciones de vida del adulto mayor. El estudio se basó en los resultados del instrumento aplicado por la Universidad ces a 4.215 adultos de sesenta años y más de edad, en el cual se indagó sobre percepción de maltrato, funcionamiento cognitivo, nivel de depresión, nivel de ansiedad, apoyo social, escala de recursos sociales, entre otras; los resultados se expandieron a 654.473 adultos del departamento. Resultados: el 72,8% de adultos del departamento son mujeres, 53,7% vive en Medellín, 55% tiene primaria incompleta, 72,9% pertenece a estratos socioeconómicos 1 y 2, 45,1% no registraron ingresos en el último mes, 26,3% tiene riesgo de depresión y 34,4% tiene riesgo de ansiedad, 2,5% reportó haber sufrido descuido, 5,0% necesidades afectivas ignoradas, 1,7% algún caso de agresión física, 0,4% agresión sexual y 1,3%, afirmó haber sufrido maltrato económico. Las variables estrato socioeconómico, tipo de vivienda, etnia, riesgo de depresión, riesgo de ansiedad, riesgo de deterioro cognitivo y red de apoyo fueron las que más ayudaron a explicar la presencia de maltrato. Conclusión: enfrentar este problema requiere de una atención integral a las necesidades de los adultos mayores, participación de todos los sectores de la sociedad y conciencia transgeneracional.

Metabolismo posprandial en adultos mayores normales de nivel del mar

Directory of Open Access Journals (Sweden)

Fausto Garmendia

2003-06-01

Full Text Available Objetivo: Determinar las modificaciones normales del metabolismo después de la ingestión de alimentos. Material y Métodos: Se ha estudiado a 33 personas de ambos géneros, adultos mayores, de nivel del mar, tanto en ayunas como después de la ingesta de una mezcla alimenticia consistente en 730 kcal, con 55,4% de grasas, 37,2% de hidratos de carbono y 7,4% de proteínas. Se ha medido el perfil metabólico en ayunas y luego de la ingesta alimentaria, la glucosa, triglicérido (Tg, ácidos grasos no esterificados (AGNE, insulina por métodos convencionales hasta la 6a hora; se ha calculado las concentraciones de colesterol LDL y VLDL utilizando la fórmula de Friedewald; el colesterol no-HDL, mediante la sustracción del valor del colesterol HDL al valor de colesterol total (CT. Resultados: La glicemia se elevó discretamente, regresando a valores basales a la 2a hora; la insulinemia se incrementó durante 4 horas; los triglicéridos comenzaron a elevarse en sangre a partir de la 2a hora y llegaron al máximo a la 4a hora, para luego iniciar el descenso no completo en la 6a hora. Los AGNE disminuyeron a partir de los 30 minutos, llegando al máximo de caída a las 2 horas; luego se apreció un rebote máximo a la 6a hora, inclusive mayor al valor basal. Conclusiones: Estos resultados demuestran que no es suficiente obtener información del metabolismo intermediario en ayunas, sino que el estudio posprandial permite mayor información. Es la primera vez en nuestro país que se obtiene información sobre el metabolismo intermediario en fase posprandial en una muestra de la población normal que se encuentra en una edad de mayor riesgo cardiovascular.

Diabetes Mellitus en el adulto mayor

OpenAIRE

Guerrero-Godínez, Juan; Barragán-Vigil, Ana; Navarro-Macias, Carmen; Murillo-Bonilla, Luis; Uribe-González, Paul; Sánchez-Cruz, Martha

2017-01-01

La Diabetes Mellitus, una enfermedad crónica que afecta a todo el mundo siendo nuestro país México, el primer lugar con esta enfermedad, su incidencia aumenta junto con la edad hasta un 20% en personas mayores de 60 años todos ellos susceptibles a síndromes geriátricos, con posibles repercusiones ya sea por falta de control de niveles de glicemia o por un exceso en el control. El objetivo de esta revisión no sistemática es concientizar a la población general de la diabetes mellitus y el conte...

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 

El estado de salud del adulto mayor en América Latina

OpenAIRE

R. Todd Jewell; Máximo Rossi; Patricia Triunfo

2006-01-01

Haciendo uso de los datos de la Encuesta sobre Salud, Bienestar y Envejecimiento, este trabajo analiza el estado de salud de las personas mayores a 60 años en cinco países de América Latina: Argentina, Brasil, Chile, México y Uruguay. Empleando modelos probit ordenados fue posible investigar los efectos de variables socioeconómicas sobre el estado de salud auto-reportado. Los resultados indican que la autopercepción de la salud está relacionada positivamente con una buena nutrición, una mayor...

Factores asociados al riesgo nutricional del adulto mayor no institucionalizado, Pasto, Colombia

OpenAIRE

Hernández Rangel, Juanita del Pilar

2017-01-01

Objetivo: determinar los factores sociales, demográficos, y de salud que se asocian al riesgo nutricional de los adultos mayores no institucionalizados de la ciudad de Pasto en el año 2016. Metodología: estudio de prevalencia analítico a partir del análisis secundario de los datos para la ciudad de Pasto de la encuesta “Índice de vulnerabilidad de los adultos mayores, en tres ciudades de Colombia, 2016”. Se utilizó la Iniciativa del Tamizaje Nutricional (NSI) con la escala DETERMINE para l...

Prevalencia y factores de riesgo en personas adultas mayores en Costa Rica

OpenAIRE

Barrientos Calvo, Isabel; Madrigal Leer, Fabián; Abarca Gómez, Leandra

2014-01-01

El riesgo nutricional es la potencialidad de desarrollar desnutrición por déficit de alimentación, debido a diversos factores. La prevalencia del riesgo nutricional en adultos mayores utilizando la Valoración Nutricional Mínima (MNA®) en Europa y Estados Unidos es de un 15 % y 20 %. El estudio SABE-México, determinó un 31,8 %. Objetivo: Conocer la prevalencia de riesgo nutricional y sus principales factores asociados en los adultos mayores que asisten a un primer nivel de atención en Costa Ri...

Estrategias orientadoras apara la elaboración de proyectos de adultos mayores

OpenAIRE

Ciano, Natalia

2011-01-01

En este trabajo se presenta el proyecto de investigación "estrategias orientadoras para la elaboración de proyectos en adultos mayores" que se propone aplicar las estrategias orientadoras diseñadas en un proyecto anterior a los efectos de analizar el impacto de las mismas en la elaboración de proyectos de adultos mayores. Articula el Modelo de Envejecimiento Activo y el Modelo Teórico Operativo en Orientación. Se parte de los principales resultados obtenidos en la investigación anterior, los ...

Competencias socio-emocionales en adultos mayores de la ciudad de Buenos Aires

OpenAIRE

Mikulic, Isabel M.; Caballero, Romina; Aruanno, Yanina

2014-01-01

Con el aumento de la población de adultos mayores, se plantean importantes retos a nivel internacional. Los estudios se focalizaron en factores demográficos, cognitivos y físicos, en cambio, los emocionales fueron escasamente investigados en esta etapa vital. El objetivo de este estudio es evaluar el patrón de competencias socioemocionales en 53 adultos mayores (M =69; DE =4.2), de ambos sexos, y comparar sus diferencias con 53 jóvenes adultos. A todos los participantes se les administró el I...

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

Science.gov (United States)

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

2018-03-01

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

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

Directory of Open Access Journals (Sweden)

Josip Funda

2013-06-01

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

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...

Groundwater Annual Status Report for Fiscal Year 1999

International Nuclear Information System (INIS)

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

2000-01-01

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

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

OpenAIRE

Castillo, Jesús Iván

2008-01-01

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

The Fiscal Impacts of School Choice in New Hampshire

Science.gov (United States)

Gottlob, Brian J.

2004-01-01

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

Fiscal Austerity Versus Growth in Croatia

Directory of Open Access Journals (Sweden)

Marinko Škare

2015-04-01

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

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

Directory of Open Access Journals (Sweden)

Aristita Rotila

2014-12-01

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

Red social y salud del adulto mayor en perspectiva comparada: Costa Rica, España e Inglaterra

Directory of Open Access Journals (Sweden)

Castro, Teresa

2007-07-01

Full Text Available En el presente trabajo se explora la relación entre la red social más próxima al adulto mayor, los vínculos establecidos con otros miembros del hogar y con los hijos, y las condiciones de salud en la vejez, desde una perspectiva internacional comparada. Para ello se cuenta con evidencias empíricas de una sociedad latinoamericana (costarricense, una sociedad latino-europea (española y una sociedad anglosajona (británica. Los adultos mayores de los tres países analizados han mostrado modelos de redes familiares claramente diferenciados, caracterizados por la corresidencia intergeneracional (caso latinoamericano, por la independencia (caso anglosajón y por la independencia (sólo residencial (caso latino-europeo. La convivencia entre miembros de la misma familia parece tener efectos positivos cuando no es por necesidad. La frecuencia de los contactos con otros miembros de la familia muestra un mayor efecto positivo cuanto mayor es la independencia de los adultos mayores.

Red social y salud del adulto mayor en perspectiva comparada: Costa Rica, España e Inglaterra

Directory of Open Access Journals (Sweden)

Dolores Puga

2007-01-01

Full Text Available En el presente trabajo se explora la relación entre la red social más próxima al adulto mayor, los vínculos establecidos con otros miembros del hogar y con los hijos, y las condiciones de salud en la vejez, desde una perspectiva internacional comparada. Para ello se cuenta con evidencias empíricas de una sociedad latinoamericana (costarricense, una sociedad latino-europea (española y una sociedad anglosajona (británica. Los adultos mayores de los tres países analizados han mostrado modelos de redes familiares claramente diferenciados, caracterizados por la corresidencia intergeneracional (caso latinoamericano, por la independencia (caso anglosajón y por la independencia (sólo residencial (caso latino-europeo. La convivencia entre miembros de la misma familia parece tener efectos positivos cuando no es por necesidad. La frecuencia de los contactos con otros miembros de la familia muestra un mayor efecto positivo cuanto mayor es la independencia de los adultos mayores.

De fiscale fishing expedition

NARCIS (Netherlands)

Poelmann, E.

2016-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

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

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

Science.gov (United States)

2012-06-04

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

Patronage or Signaling: How Mayors Use City Payroll to Stay in Office

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Vobolevičius Vincentas

2016-12-01

Full Text Available Several studies on municipal hiring decisions have indicated that when a city’s payroll grows, its mayor’s re-election prospects are likely to improve. It is not clear, however, if such an effect is attributable to patronage-driven, or signaling-driven, behavior of the incumbents. The difference is important: patronage leads to inefficient public administration, while signaling can produce political business cycles. In this paper, I propose some key electoral implications of patronage-driven and signaling-driven hiring, and verify them with data on local elections in Bulgaria (2015 and 2011 and in Poland (2014. I find that a large municipal workforce has a negative overall effect on mayors’ re-election. Importantly, the impact of city payroll varies with incumbents’ partisanship (strongly negative for mayors representing the economic right, neutral for independent mayors, positive for ex-communist mayors and does not depend on the duration of incumbent’s tenure. These findings strongly support the patronage-driven explanation of Eastern Europe’s local political economy.

Voices of nuclear-power monitors in fiscal 1981

International Nuclear Information System (INIS)

1983-01-01

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

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

Czech Academy of Sciences Publication Activity Database

Baxa, Jaromír; Paulus, M.

2016-01-01

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

Milton Friedman e a efetividade da política fiscal

Directory of Open Access Journals (Sweden)

Francisco Luiz C. Lopreato

2013-08-01

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

Tax levy financing for local public health: fiscal allocation, effort, and capacity.

Science.gov (United States)

Riley, William J; Gearin, Kimberly J; Parrotta, Carmen D; Briggs, Jill; Gyllstrom, M Elizabeth

2013-12-01

Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health

Descubriendo los sentimientos y comportamientos que experimenta el adulto mayor con dolor crónico benigno

Directory of Open Access Journals (Sweden)

Alejandra María Alvarado García

Full Text Available Objetivo: Describir los comportamientos y sentimientos que experimentan los adultos mayores no institucionalizados frente al dolor crónico benigno. Métodos: Estudio cualitativo tipo teoría fundamentada a 25 adultos mayores con dolor crónico benigno residentes en las ciudades de Medellín y Bogotá. La técnica utilizada para recolectar la información fue la entrevista en profundidad. El análisis se hizo utilizando las herramientas de la teoría fundamentada bajo los lineamientos de Strauss y Corbin. Resultados: El estudio arrojó dos categorías principales, las cuales se nutren de códigos que dan muestra de los comportamientos y sentimientos percibidos por los adultos mayores. El adulto mayor decide expresar su comportamiento a través del llanto, la manipulación frente a los miembros de su familia, mientras que otros al contrario lo callan y esconden su dolor frente a la familia. Aparecen una serie de sentimientos y emociones como la angustia, la tristeza, el miedo, el estrés, la impotencia, la desesperanza y el aislamiento, los cuales dan cuenta de una nueva perspectiva que lleva a entender aún más cómo la experiencia del dolor crónico impacta en todas las dimensiones de los adultos mayores. Conclusiones: El estudio permitió describir los comportamientos y sentimientos de los adultos mayores no institucionalizados frente al dolor crónico benigno y a su experiencia con los servicios de salud. Esta mezcla de emociones sugiere un posterior agotamiento físico y mental en el adulto mayor despojándolo de toda su energía y arrastrándolo a experimentar emociones negativas que agudizarán sus síntomas y afectarán a otras funciones normales de su cuerpo.

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

OpenAIRE

AMGAIN, Jeeban; DHAKAL, Nanda Kumar

2017-01-01

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

Estereotipos negativos hacia la vejez en personas mayores de Latinoamérica

Directory of Open Access Journals (Sweden)

Viviana X. Lasagni Colombo

2014-03-01

Full Text Available Introducción: Los objetivos del estudio se centran en investigar la presencia de estereotipos hacia la vejez en adultos mayores de diez países de Latinoamérica. Comparar el nivel de estereotipos entre países y evaluar la influencia de variables socio-demográficas en la formación de estereotipos. Metodología: Se realizó un estudio descriptivo transversal en adultos mayores de 60 a 70 años (N: 965 residentes en diez países de Latinoamérica. Se aplicó el Cuestionario de Estereotipos Negativos hacia la Vejez (CENVE y se estudió las posibles asociaciones entre variables socio demográficas y los factores del CENVE a través del análisis de varianzas (ANOVA. Los resultados demuestran que existen estereotipos negativos hacia la vejez en las personas mayores siendo más baja la presencia de estos en el factor motivacional. Se comprobó la relación significativa con variables “ocupación” y “nivel de escolaridad” y se corroboró la diferencia en la presencia de estereotipos negativos hacia la vejez entre los países que conforman este estudio. Conclusión: existen estereotipos negativos hacia la vejez en las personas mayores con diferencias entre grupos de países fundamentalmente por las condiciones sociosanitarias, educativas y económicas por las que atraviesan. El nivel de escolaridad y la situación socioeconómica influyen en la construcción de estereotipos negativos hacia la vejez.

Mayors and Public Education: The Case for Greater Involvement

Science.gov (United States)

Usdan, Michael D.

2006-01-01

Over the last generation, a new politics of education has evolved throughout the United States. Since the 1983 watershed report "A Nation at Risk" (National Commission on Excellence in Education, 1983), the country's most influential business and political leaders--and, more recently, mayors--have spearheaded efforts to improve student achievement…

Manifestaciones de violencia intrafamiliar hacia adultos mayores diabéticos. Pinar del Rio, 2012

Directory of Open Access Journals (Sweden)

María de la Caridad Casanova Moreno

Full Text Available Introducción: la violencia contra el adulto mayor es un problema que requiere de sensibilización por parte del equipo de salud para ser visualizado. Objetivo: caracterizar las manifestaciones de violencia intrafamiliar hacia el adulto mayor diabético en un consultorio de la provincia de Pinar del Río. Métodos: se realizó un estudio descriptivo transversal durante el primer semestre del año 2012, en el Consultorio número 10 del Policlínico Universitario "Hermanos Cruz". El universo (U=86 estuvo constituido por el total de adultos mayores diabéticos; la muestra quedó conformada por 52 adultos mayores diabéticos. Las variables estudiadas fueron: edad, sexo, tipo de maltrato recibido, notificación, principal agresor e identificar la necesidad de información sobre el tema. Para la recolección de información se diseñó y aplicó un cuestionario por el equipo de investigación. Se utilizó el porcentaje como medida de resumen. Resultados: el grupo de edad más maltratado fue el de 60 a 69 años, predominando el sexo femenino. Los agresores más cercanos resultaron ser los hijos. La muestra estudiada manifestó que existe una insuficiente divulgación sobre el tema. Conclusiones: en el consultorio donde se realizó la investigación existen manifestaciones de violencia intrafamiliar en adultos mayores diabéticos, a pesar de que la comunidad no la reconoce como uno de sus problemas de salud.

El adulto mayor en cirugía general

Directory of Open Access Journals (Sweden)

Armando Quintana Proenza

2001-12-01

Full Text Available Se realizó un estudio descriptivo y transversal con 249 pacientes de 60 y más años de edad operados en el Servicio de Cirugía General de los hospitales Clinicoquirúrgico Docente "Amalia Simoni" y General Docente "Martín Chang Puga" de la provincia Camagüey en un bienio. Más de la mitad de los pacientes tenían entre 60 y 69 años de edad, con predominio del sexo masculino, en una relación de 1,9:1. El mayor número de cirugía de urgencia se realizó en personas mayores de 70 años. La hernia de la pared abdominal fue el diagnóstico operatorio más frecuente (49 %. La hipertensión arterial constituyó la enfermedad asociada de mayor relevancia. La sepsis predominó entre las complicaciones posoperatorias. La mortalidad global fue de 16,87 %. Más del 70 % de los pacientes pudo haber sido operado en edades más tempranas de la vida de haber recibido una orientación médica adecuada.A descriptive cross-sectional study was conducted among 249 patients aged 60 and over that were operated on at the Service of General Surgery of "Amalia Simoni" Clinical and Surgical Teaching Hospital and "Martín Chang Puga" General Teaching Hospital, in the province of Camagüey, in a biennium. More than half of the patients were aged 60-69, with predominance of males in a ratio 1.9:1.The highest number of emergency surgery was performed in individuals over 70. The hernia of the abdominal wall was the most frequent surgical diagnosis (49 %. Arterial hypertension was the most important associated disease. Sepsis prevailed among the postoperative complications. Total mortality was 16.87 %. More than 70 % of the patients could have been operated when they were younger if they had received an adequate medical guidance.

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

Directory of Open Access Journals (Sweden)

Irena Woroniecka-Leciejewicz

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Ialomiţianu, G.

2010-12-01

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

Maltrato institucional a adultos mayores

Directory of Open Access Journals (Sweden)

Miriam Rubio Acuña

Full Text Available El maltrato institucional se refiere a cualquier forma de abuso que ocurre en servicios dirigidos a los ancianos. Esta revisión bibliográfica muestra que el maltrato se presenta con mayor frecuencia en residencias de larga estadía y el tipo más frecuente es la negligencia. Los factores asociados son los que tienen relación con el residente y con el ambiente. Las principales estrategias son invertir recursos sociosanitarios, sensibilizar a la población respecto al maltrato de los ancianos, considerar las necesidades de estos, fortalecer la formación de pregrado de los profesionales de salud en este ámbito y realizar educación continua. El maltrato es un problema social que debe ser abordado de manera integral.

Exceso de peso y discapacidad en las personas mayores de la Argentina

OpenAIRE

Malena Monteverde

2015-01-01

El objetivo del presente trabajo es analizar la relación entre el exceso de peso y la condición de discapacidad en las personas mayores de la Argentina y evaluar en qué medida podría estar operando algún factor protector que reduzca o atenúe el efecto del exceso de peso sobre la pérdida de capacidades funcionales en las personas mayores de 64 años. Para ello se utilizan los microdatos de la Encuesta Nacional de Factores de Riesgo 2009. Con el objeto de medir la asociación entre sobrepeso, obe...

INCREMENTO DE LA AUTOESTIMA EN LOS ADULTOS MAYORES DE UN HOGAR DE JUBILADOS

OpenAIRE

Teresa de Jesús Mazadiego Infante; Janeth Calderón Reyes; Claudia Solares Mejía; Maribel Zárate Moreno; Lisseth Torres Vargas; Ángel de Jesús Coto Sampayo

2011-01-01

El objetivo de este trabajo fue probar la efectividad de las técnicas de relajación, terapia ocupacional y dinámicas grupales para mejorar la autoestima de los adultos mayores de una casa-hogar para jubilados. Al efecto, se trabajó con una muestra de 17 adultos mayores, a quienes se asignaron diversas actividades, como ejercicios musicales, juegos de mesa, manualidades y sesiones de intercambio de experiencias y expresión de sentimientos. Los resultados obtenidos muestran un incremento consid...

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

EL SINDROME VESTIBULAR EN EL ADULTO MAYOR

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Dr. Hamlet Suárez

2016-11-01

Full Text Available El vértigo, la inestabilidad y las caídas tienen una incidencia relevante en el adulto mayor, disminuye su calidad de vida y puede ser causa de muerte en esta población. Este artículo describe las presentaciones clínicas y el abordaje de la evaluación de la patología vestibular en este grupo de edad, utilizando diferentes instrumentos para el diagnóstico así como también las reglas generales del tratamiento.

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

2012-01-01

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

Consultatie bij fiscale wetgeving

NARCIS (Netherlands)

Kreveld, Netty Margriet Amelien van

2016-01-01

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

Evaluación en farmacias comunitarias del estado nutricional de mayores de 65 años

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Inés Mera Gallego

2017-06-01

Full Text Available Objetivos: Evaluar el estado nutricional de mayores de 65 años con diabetes, que acuden a la farmacia comunitaria y compararlo con el de personas no diabéticas. Método: Estudio observacional-transversal en farmacias españolas por farmacéuticos socios de Sefac, de 9 de noviembre a 9 de diciembre de 2015. Criterios de Inclusión: ≥65 años, en dos grupos: diabéticos y no diabéticos. Variables: características antropométricas, altura suelo-rodilla (cm, circunferencia braquial (cm, circunferencia de la pantorrilla (cm, diabetes (SÍ/NO y estado nutricional (cuestionario Mini Nutritional Assessment. Resultados: 1.078 mayores, 652 (60,5% mujeres de 75,5±7,4 años, 461 (42,8% diabéticos. 73,4% con sobrepeso/obesidad. IMC=28,6±4,8 sin diferencias significativas entre sexos, mayor en diabéticos (29,0±4,8 vs 28,3±4,8 p=0,0173. 7,5% de diabéticos malnutridos frente al 6,5% de no diabéticos. 39,2% de diabéticos en riesgo de malnutrición frente al 29,8% de no diabéticos. El porcentaje de mujeres en riesgo de malnutrición y/o malnutrición es superior al de hombres (46,3% vs 32,4% p<0,0001. Mayor en mujeres diabéticas frente no diabéticas (52,4% vs 39,3% p=0,0075. 73,1% de diabéticos consideran que tienen problemas de nutrición frente al 80,7% de los no diabéticos p=0,0132. El 30,0% de los diabéticos consideran mejor su estado de salud frente al 45,9% de los no diabéticos. Conclusiones: El 82% de mayores de 65 años presenta malnutrición y/o riesgo de malnutrición, mayor en diabéticos que en no diabéticos y en mujeres que en hombres. 3 de cada 4 mayores de 65 años tienen sobrepeso u obesidad, mayor en hombres que en mujeres, y entre diabéticos que en no diabéticos.

Tax evasion between fiscal and penalty

Directory of Open Access Journals (Sweden)

Andreea Mihaela Corîci

2017-12-01

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

Bio-fuels: European Communities fiscal initiatives

International Nuclear Information System (INIS)

Autrand, A.

1992-01-01

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

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

International Nuclear Information System (INIS)

1980-12-01

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

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

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Seok-Kyun Hur

2018-03-01

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

Asociación entre envejecimiento exitoso y participación social en personas mayores chilenas

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Lorena Gallardo-Peralta

Full Text Available Objetivos: Analizar la asociación entre la participación social y el envejecimiento exitoso en una muestra representativa de personas mayores chilenas. Método: Se dispone de una muestra de 777 personas mayores chilenas. Se utilizó el Inventario de envejecimiento exitoso (SAI y todos los sujetos de la muestra firmaron una carta de consentimiento informado. Se realizaron análisis bivariados (prueba t de Student para muestras independientes y prueba de χ² a través de los programas SPSS (versión 23. Resultados: Se confirma la asociación entre participación social y envejecimiento exitoso; asimismo, los resultados muestran diferencias estadísticamente significativas entre las personas mayores que participan y los que no participan en el proceso de envejecer con éxito. Quienes participan en grupos sociales envejecen con éxito. Conclusiones: La participación social es un recurso psicosocial relevante en la intervención social gerontológica, dada su asociación positiva con el bienestar general de las personas mayores.

Oil prices, fiscal policy, and economic growth in oil-exporting countries

Science.gov (United States)

El-Anshasy, Amany A.

This dissertation argues that in oil-exporting countries fiscal policy could play an important role in transmitting the oil shocks to the economy and that the indirect effects of the changes in oil prices via the fiscal channel could be quite significant. The study comprises three distinct, yet related, essays. In the first essay, I try to study the fiscal policy response to the changes in oil prices and to their growing volatility. In a dynamic general equilibrium framework, a fiscal policy reaction function is derived and is empirically tested for a panel of 15 oil-exporters covering the period 1970--2000. After the link between oil price shocks and fiscal policy is established, the second essay tries to investigate the impact of the highly volatile oil prices on economic growth for the same sample, controlling for the fiscal channel. In both essays the study employs recent dynamic panel-data estimation techniques: System GMM. This approach has the potential advantages of minimizing the bias resulting from estimating dynamic panel models, exploiting the time series properties of the data, controlling for the unobserved country-specific effects, and correcting for any simultaneity bias. In the third essay, I focus on the case of Venezuela for the period 1950--2001. The recent developments in the cointegrating vector autoregression, CVAR technique is applied to provide a suitable framework for analyzing the short-run dynamics and the long-run relationships among oil prices, government revenues, government consumption, investment, and output.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

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Alina DOMNIŞOR

2016-09-01

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

INFLUENCE OF FISCAL POLICY DYNAMICS ON OUTPUT MANAGEMENT

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Predescu Antoniu

2013-04-01

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

FISCAL DECENTRALIZATION IN ALBANIA: EFFECTS OF TERRITORIAL AND ADMINISTRATIVE REFORM

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Mariola KAPIDANI

2015-12-01

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

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

International Nuclear Information System (INIS)

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

2005-01-01

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

Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

International Nuclear Information System (INIS)

Palmer, E.

1999-01-01

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

Beneficios fiscales de las sociedades cooperativas en Venezuela

OpenAIRE

Ramírez A., Héctor M.

2013-01-01

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

Riesgo de deterioro cognitivo en personas mayores de las subregiones de Antioquia, Colombia

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Angela Segura Cardona

Full Text Available Resumen En este artículo, se buscó conocer la prevalencia de riesgo de deterioro cognitivo y su relación con factores demográficos, sociales y funcionales en las personas mayores de las subregiones de Antioquia, Colombia. Se trata de un estudio cuantitativo, transversal analítico, con fuente de información primaria. La muestra fue probabilística y se determinó el riesgo de deterioro cognitivo con la escala minimental. Así se encontró que el 83,1% de los mayores presenta algún riesgo de deterioro cognitivo, principalmente las mujeres, y está asociado significativamente con vivir en la subregión del Magdalena Medio y Medellín, tener mayor edad, no tener pareja, no tener escolaridad, tener escasos recursos sociales, no participar en grupos comunitarios, tener mala percepción de la calidad de vida, estar insatisfecho con la salud y tener dependencia funcional para realizar las actividades básicas. Estos resultados permiten orientar los programas de salud pública relacionados con la inclusión de las personas mayores hacia programas educativos, la participación en grupos comunitarios, la tamización constante en los servicios de salud, el fortalecimiento de los recursos sociales y el fomento de la actividad física en la vejez, para lograr un envejecimiento saludable con mejor calidad de vida.

MERCOSUL x Brasil: análise da soberania fiscal

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Juliana Kiyosen Nakayama

2004-12-01

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

75 FR 22689 - Fiscal Service

Science.gov (United States)

2010-04-29

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

Fiscal imbalances and exchange rate management: Greece on the track of EMU

OpenAIRE

Δημόπουλος, Γ. Δ.; Φρατζέσκος, Ε. Κ.; Καπόπουλος, Παναγιώτης

1998-01-01

Measured against PPP. the drachma effective exchange rate was overvalued by a significant amount, implying that the devaluation on March 1998 was an adjustment of the exchange rate towards the long-run price differentials. The paper also analyses the links between fiscal policy, interest rates and the real exchange rate in Greece and attempts to empirically measure the forces that push the exchange rate toward real appreciation. The results suggest that positive shocks to governme...

Monetary and Fiscal Policy Interactions in the Czech Republic

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Pavel Rezabek

2018-06-01

Full Text Available The paper provides empirical analysis of interactions between monetary and fiscal policy in the Czech Republic and document changes in policy conduct across the time. To this end, we build and estimate a six-variable Bayesian VAR and propose some refinements to the modelling framework. These improvements make it possible to better capture the main features of the economic system populated by both macroeconomic policy authorities. The results point to the lack of complementarity between policy actions adopted by the authorities and suggest that there is still enough room for enhancing the effectiveness of economic policies.

La obesidad en las personas mayores, un problema de salud pública

OpenAIRE

Abellán García, Antonio

2016-01-01

La obesidad es un serio problema de salud pública. Se suele medir utilizando el Índice de Masa Corporal. En España, un 23,6% de las personas mayores (65 y más años) tiene obesidad, y otro 45,0% sobrepeso, según la última Encuesta Europea de Salud (2014). Sólo un 30,0% está en un peso normal. En el resto de adultos también se observa esta circunstancia. Es decir, en España existe un problema de sobrepeso y obesidad, especialmente entre los mayores y estas cifras son peores que la media de la ...

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...

Intervención de trabajo social con adultos mayores

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Yesica Rodríguez Montañez

2003-01-01

Full Text Available El artículo presenta las metodologías de intervención del Trabajo Social con adultos mayores realizando un recorrido por los términos envejecimiento y vejez, haciendo énfasis en la importancia de la pérdida en la concepción de la misma . Se realiza un aná

A rapid review examining purchasing changes resulting from fiscal measures targeted at high sugar foods and sugar-sweetened drinks.

Science.gov (United States)

Roberts, Katharine E; Ells, Louisa J; McGowan, Victoria J; Machaira, Theodora; Targett, Victoria C; Allen, Rachel E; Tedstone, Alison E

2017-12-15

To aim of the review was to examine the most recent (2010 onwards) research evidence on the health and behavioural impacts, in adults and children, of fiscal strategies that target high sugar foods and sugar-sweetened drinks (SSDs). A pragmatic rapid review was undertaken using a systematic search strategy. The review was part of a programme of work to support policy development in relation to high sugar food and SSDs. A total of 11 primary research publications were included, describing evidence from France (n = 1), the Netherlands (n = 3), and the United States of America (n = 7), assessed through a variety of study designs, with the majority in adult populations (n = 10). The evidence reviewed focused on consumer behaviour outcomes and suggested that fiscal strategies can influence purchases of high sugar products. Although the majority of studies (n = 10), including three field studies, demonstrated that an increase in the price of high sugar foods and SSDs resulted in a decrease in purchases, eight studies were conducted in a laboratory or virtual setting which may not reflect real-life situations.Findings from this review support evidence from the broader literature that suggests that fiscal measures can be effective in influencing the purchasing of high sugar foods and SSDs.

Salud y calidad de vida en adultos mayores de un área rural y urbana del Perú

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Jean Hernandez-Huayta

Full Text Available RESUMEN Objetivos. Evaluar la calidad de vida relacionada a salud en una muestra de la población adulta mayor de un área rural y urbana del Perú. Materiales y métodos. Estudio transversal en población adulta mayor de cuatro distritos rurales y uno urbano realizado entre octubre del año 2014 a enero de 2016. Se evaluó la asociación entre el área de residencia y cinco variables sociodemográficas mediante la prueba de chi cuadrado. Utilizando la prueba de suma de rangos de Wilcoxon y evaluando magnitud de efectos se midieron y compararon los puntajes por dimensiones obtenidos en los instrumentos WHOQOL-BREF y WHOQOL-OLD y el puntaje total de este último. Se realizó regresión lineal simple y múltiple para hallar los valores ajustados a las diferencias sociodemográficas. Resultados. Se encuestaron a 447 adultos mayores con una media de edad de 69 años (+ 6,46 años, 207 del área rural, los cuales, en su mayoría, trabajaban y tenían menos años de educación. La población adulta mayor del área rural tuvo mayor calidad de vida en las dimensiones "Física", "Psicológico" y "Medioambiente" del WHOQoL-BREF y en "Habilidades sensoriales", "Autonomía", "Actividades del pasado, presente y futuro", "Participación social" y en el puntaje total del WHOQoL-OLD; mientras que aquellos del área urbana sólo mostraron mayor calidad de vida en la dimensión "Intimidad". Conclusiones. El área de residencia ejerce un efecto diferencial en las distintas dimensiones de la calidad de vida relacionada a salud de la población adulta mayor estudiada.

Salud y calidad de vida en adultos mayores de un área rural y urbana del Perú

Directory of Open Access Journals (Sweden)

Jean Hernandez-Huayta

Full Text Available Objetivos. Evaluar la calidad de vida relacionada a salud en una muestra de la población adulta mayor de un área rural y urbana del Perú. Materiales y métodos. Estudio transversal en población adulta mayor de cuatro distritos rurales y uno urbano realizado entre octubre del año 2014 a enero de 2016. Se evaluó la asociación entre el área de residencia y cinco variables sociodemográficas mediante la prueba de chi cuadrado. Utilizando la prueba de suma de rangos de Wilcoxon y evaluando magnitud de efectos se midieron y compararon los puntajes por dimensiones obtenidos en los instrumentos WHOQOL-BREF y WHOQOL-OLD y el puntaje total de este último. Se realizó regresión lineal simple y múltiple para hallar los valores ajustados a las diferencias sociodemográficas. Resultados. Se encuestaron a 447 adultos mayores con una media de edad de 69 años (+ 6,46 años, 207 del área rural, los cuales, en su mayoría, trabajaban y tenían menos años de educación. La población adulta mayor del área rural tuvo mayor calidad de vida en las dimensiones "Física", "Psicológico" y "Medioambiente" del WHOQoL-BREF y en "Habilidades sensoriales", "Autonomía", "Actividades del pasado, presente y futuro", "Participación social" y en el puntaje total del WHOQoL-OLD; mientras que aquellos del área urbana sólo mostraron mayor calidad de vida en la dimensión "Intimidad". Conclusiones. El área de residencia ejerce un efecto diferencial en las distintas dimensiones de la calidad de vida relacionada a salud de la población adulta mayor estudiada.

Morbilidad cardiovascular en el adulto mayor

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Rita Campillo Motilva

2001-12-01

Full Text Available Se realizó un estudio transversal y descriptivo, con el objetivo de definir la morbilidad por enfermedad cardiovascular en pacientes de 60 años y más, en un consultorio médico perteneciente al Policlínico Docente "Dr. Mario Escalona Reguera" del municipio Habana del Este, en el período entre marzo y diciembre del año 2000. Fueron incluidos 69 pacientes, 52 de los cuales (75,3 % presentó algún tipo de enfermedad cardiovascular, y fue el sexo femenino el más afectado (51,9 %. La enfermedad que se encontró con mayor frecuencia fue la hipertensión arterial (43 pacientes para un 62,3 %, observamos que la sistodiastólica (86,1 % y el estadio II (53,5 % fue donde se incluyeron mayor número de individuos. Otras enfermedades encontradas fueron los trastornos electrocardiográficos (33 pacientes para un 47,8 % y valvulopatías (18 pacientes para un 26 %.A cross-sectional and descriptive study was conducted in order to define morbidity due to cardiovascular disease in patients aged 60 and over in a family physician’s office of "Dr. Mario Escalona Reguera" Teaching Polyclinic, in Habana del Este municipality, from March to December, 2000. 69 patients were included. 52 of them (75.3 % had some type of cardiovascular disease and females were the most affected (51.9 %. Arterial hypertension was the most commonly found disease (43 patients for 62.3 %. Most of the individuals were included in the systodiastolic (86.1 % and in stage II (53.5 %. Electrocardiographic disorders (33 patients for 47.8 % and valvulopathies (18 patients for 26 % were other of the diseases detected.

Instrumental Effects of Fiscal Policy for Pakistan Economy

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Ghulam Rasool Madni

2013-12-01

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

Factores de bienestar laboral : percepción de los trabajadores de mayor edad /

OpenAIRE

González Gómez de Olmedo, María Paz

2014-01-01

Introducción: La situación demográfica y económica Europea, con la consecuente prolongación de la vida laboral, plantea la necesidad de desarrollar estratégias que permitan, a los trabajadores mayores, conservar la capacidad de trabajo, con salud y bienestar. Objetivos de investigación: - Identificar, empíricamente, en contextos laborales específicos, los factores que, desde la percepción de los trabajadores mayores, estan relacionados con el bienestar y la intención de continuar laboralmente...

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

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CORINA-MARIA ENE

2010-06-01

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

La calidad de vida de los sujetos usuarios de un centro social de personas mayores

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César Bugallo Carrera

2014-09-01

Full Text Available En esta investigación hemos intentado comprobar si la asistencia a los centros sociales de personas mayores es un medio eficaz para la mejora de la calidad de vida de las personas mayores, es decir, si los usuarios de dichos centros tienen una mejor calidad de vida que aquellos que no acuden a ellos. Para ello, hemos contado con un grupo experimental y un grupo control. A continuación ambos grupos han pasado dos pruebas: una que valora la calidad de vida y otra, el deterioro cognitivo. Una vez pasadas las pruebas y obtenidas las puntuaciones, hemos concluido que los usuarios del centro social tienen una mayor calidad de vida que los sujetos que no acuden a él.

Impact of Fiscal Variables on Economic Development of Pakistan

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Zaheer Khan KAKAR

2011-12-01

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

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

OpenAIRE

International Monetary Fund

2006-01-01

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

Empiric Study about the Mix Fiscal Policy – Economic Development

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Alexandru Sergiu Ocnean

2006-11-01

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

Empiric Study about the Mix Fiscal Policy – Economic Development

Directory of Open Access Journals (Sweden)

Alexandru Sergiu Ocnean

2006-09-01

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

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...

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2013-02-04

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

The Fiscal Impact of the Kentucky Education Tax Credit Program

Science.gov (United States)

Gottlob, Brian J.

2006-01-01

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

FACTORES BIOPSICOSOCIALES ASOCIADOS A LAS ACTIVIDADES DE LA VIDA COTIDIANA DEL ADULTO MAYOR. CENTRO DE SALUD SAN JUAN DEL DISTRITO DE PAUCARPATA.AREQUIPA, 2012

OpenAIRE

MACEDO VALENCIA, HILDA EMILIANA

2013-01-01

EL ADULTO MAYOR ETAPA EVOLUTIVA DEL ADULTO MAYOR CARACTERÍSTICAS DEL ADULTO MAYOR QUE TIENEN UN ENVEJECIMIENTO SALUDABLE IMPACTO DE LAS CONDICIONES PSICOSOCIALES EN EL ADULTO MAYOR FACTORES BIO-PSICO-SOCIALES FACTORES BIOLÓGICOS FACTORES PSICOLÓGICOS FACTORES SOCIALES ACTIVIDADES DE LA VIDA COTIDIANA DEL ADULTO MAYOR

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

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Anna N. Tsibulina

2014-01-01

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

Environmental fiscal reforms

OpenAIRE

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

2014-01-01

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

Challenging issues in the study of fiscally-induced migration.

Science.gov (United States)

Winer, S L

1986-01-01

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

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

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Oscar Javier Cárdenas Rodríguez

2012-02-01

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

FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

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Nasrudin Nasrudin

2013-04-01

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

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

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Jason E. Taylor

2017-06-01

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

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

OpenAIRE

International Monetary Fund

2003-01-01

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

Hipnosis como complemento en la cirugía oral del adulto mayor

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Elina Muñiz Manzano

2013-03-01

Full Text Available Introducción: el envejecimiento poblacional es un fenómeno mundial y la cirugía oral es compleja en los adultos mayores, por lo que la preparación preoperatoria es de vital importancia para una evolución satisfactoria. Este trabajo tiene como objetivo demostrar la eficacia de la hipnosis en pacientes con temor en la cirugía oral del adulto mayor. Métodos: se realizó un estudio descriptivo, transversal, con muestra de 20 pacientes de 60 años o más, atendidos en la consulta de Cirugía Maxilofacial del Hospital Universitario "Comandante Manuel Fajardo", en el año 2011, donde se analizaron las variables edad, sexo, número de sesiones de hipnosis, antecedentes patológicos, diagnósticos más frecuentes y temor. Resultados: el mayor número de pacientes se encontró entre 60-69 años de edad, (70 % y el menor en 70-79, (30 %. El sexo femenino prevaleció con 70 %. El número de sesiones fue en el grupo de 60-69 con 58, con un promedio total de 4 por pacientes. En los antecedentes patológicos más frecuentes fue la hipertensión arterial en 14 (70 % y le siguió la diabetes tipo II en 2 (10 % En los diagnósticos más frecuentes fue la caries de cuarto grado con 10 (50 % seguido por los dientes parodontósicos con 4 (20 %. El temor se midió en una escala confeccionada, en la que los pacientes con cifras de l0, 8 y 7 se redujeron a 4 y 5. Conclusiones: Se demuestra la efectividad de la terapia de hipnosis para disminuir el temor y realizar la cirugía oral en el adulto mayor.

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

NARCIS (Netherlands)

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

2007-01-01

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

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

Science.gov (United States)

Department of Education, Washington, DC.

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

Changes in the fiscal stance and the composition of public spending

Czech Academy of Sciences Publication Activity Database

Stančík, Juraj; Välilä, T.

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

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

Science.gov (United States)

Malinowski, Matthew J.

2012-01-01

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

20 CFR 404.1626 - Fiscal.

Science.gov (United States)

2010-04-01

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

Political Consensus and Fiscal Outcomes

DEFF Research Database (Denmark)

Houlberg, Kurt; Holm Pedersen, Lene

2015-01-01

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

Operational Aspects of Fiscal Policy in Oil-Producing Countries

OpenAIRE

Steven A Barnett; Rolando Ossowski

2002-01-01

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

ACTIVIDADES DE LA VIDA DIARIA EN ADULTOS MAYORES: LA EXPERIENCIA DE DOS GRUPOS FOCALES

OpenAIRE

Christian Oswaldo Acosta Quiroz; Ana Luisa Mónica González-Celis Rangel

2010-01-01

El presente estudio tuvo como objetivo obtener una muestra de ejemplos de actividades recreativas físicas y mentales, sociales, de independencia y de protección a la salud, como propuesta inicial de un inventario de actividades de la vida diaria en adultos mayores, a través del desarrollo de dos grupos focales organizados alrededor del tema de actividades cotidianas en ancianos, con ocho y quince adultos mayores, respectivamente. Los resultados reflejan una amplia variedad de actividades de l...

MÉXICO Y ESTADO DE GUANAJUATO: TRANSFERENCIAS INTERGENERACIONALES HACIA LOS ADULTOS MAYORES*

Science.gov (United States)

Montes de Oca, Verónica; Hebrero, Mirna

2017-01-01

RESUMEN En México, las transferencias formales e informales destinadas al apoyo de las personas adultas mayores son diversificadas. En este documento se analizan la tendencia nacional y los resultados de un estudio centrado en la entidad federativa de Guanajuato. La distribución de los apoyos confirma que las transferencias hechas por el sistema de seguridad social tienen un sesgo urbano y que las transferencias formales del gobierno federal se orientan a las áreas menos urbanizadas, particularmente las zonas rurales. A pesar de las transferencias formales (esporádicas e insuficientes), las necesidades económicas y de salud de las personas mayores persisten y ello lleva a que sus familiares realicen transferencias informales de naturaleza ascendente. En México —y más concretamente en Guanajuato— el apoyo de quienes residen con la persona mayor tiene un significativo peso, y lo contrario sucede con el de quienes han migrado. A partir de este material, se analiza el rol que, de acuerdo a su cohorte y su condición migratoria, desempeñan los descendientes. En todo caso, queda de manifiesto que, en cada entidad nacional, las dinámicas de transferencias intergeneracionales son de diversos tipos. PMID:29375179

Exceso de peso y discapacidad en las personas mayores de la Argentina

Directory of Open Access Journals (Sweden)

Malena Monteverde

2015-01-01

Full Text Available El objetivo del presente trabajo es analizar la relación entre el exceso de peso y la condición de discapacidad en las personas mayores de la Argentina y evaluar en qué medida podría estar operando algún factor protector que reduzca o atenúe el efecto del exceso de peso sobre la pérdida de capacidades funcionales en las personas mayores de 64 años. Para ello se utilizan los microdatos de la Encuesta Nacional de Factores de Riesgo 2009. Con el objeto de medir la asociación entre sobrepeso, obesidad y la condición de discapacidad, así como la interacción de la condición de peso y la edad, se estiman modelos de regresión logística. Los resultados indican que, si bien el sobrepeso y la obesidad tendrían un efecto neto positivo sobre la presencia de discapacidades, este sería menor entre las personas de 64 años y más. Los resultados sugieren que entre las personas mayores existe algún factor protector, que si bien no revierte la relación directa entre exceso de peso y discapacidad, parece atenuarla.

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...

La restricción intertemporal del presupuesto. Una evaluación empírica para el Gobierno Nacional Central de Colombia, 1950-2010

Directory of Open Access Journals (Sweden)

Hernando Chaves Álvaro

2003-12-01

Full Text Available En este documento se analiza la sostenibilidad fiscal del Gobierno Nacional Central en Colombia utilizando el enfoque de la Restricción Intertemporal de Presupuesto. Los resultados empíricos revelan que la estrategia fiscal actual es sostenible. No obstante, se vislumbran problemas de insolvencia en el largo plazo, lo que implica generar un mayor superávit primario en comparación con el actualmente programado. Lo anterior, se sustenta en los valores estimados de los indicadores de sostenibilidad fiscal.

20 CFR 416.1026 - Fiscal.

Science.gov (United States)

2010-04-01

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

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

NARCIS (Netherlands)

Budina, N.; van Wijnbergen, S.

2008-01-01

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

Peso corporal y depresión en adultos mayores de comunidad urbano marginal en México - Tamaulipas.

OpenAIRE

Duran-Badillo, Tirso; Martínez Aguilar, Ma. de la Luz; Gutiérrez Sánchez, Gustavo; Rosa Ma., Rosa Ma.; Guevara-Valtie, Milton Carlos

2016-01-01

El peso corporal inadecuado y la depresión son factores que alteran la calidad de vida del adulto mayor. Objetivos: identificar asociación existente entre peso corporal y depresión en el adulto mayor. Material y Metodos: estudio descriptivo y correlacional, se realizó en una población urbano-marginal de Tamaulipas, México. Participaron 252 adultos mayores de 60 años y que tuvieran la capacidad física para mantenerse de pié al momento de medir el peso corporal y talla. El muestreo fue no proba...

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

African Journals Online (AJOL)

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

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

Science.gov (United States)

Hentschke, Guilbert; Yagielski, John

1982-01-01

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

Ciudad educadora y nuevos espacios de educación para la salud en las personas mayores

Directory of Open Access Journals (Sweden)

M.\\"* Rosario Limón Mendizábal

2001-01-01

Full Text Available Mantenerse sano y con el mayor grado de autonomía y bienestar es uno de los requisitos más importantes para disfrutar de una jubilación satisfactoria. Cada persona tiene la potencialidad para asumir la responsabilidad que le corresponde en el cuidado de su propia salud. En la actualidad hay una mayor demanda de información sobre el cuidado de la salud. Esto se debe a que hay una mayor conciencia de que la salud es, en gran medida, responsabilidad nuestra y no de los profesionales de la salud (médicos, sanitarios..., como antes se creía. En la implantación y desarrollo de las disciplinas “Educación para la salud”, “Educación de las personas mayores” o “Gerontología educativa” en la Universidad española, ha sido fundamental la progresiva consolidación de la Pedagogía Social. Desde la perspectiva de la Ciudad educadora, analizamos en este artículo los distintos Espacios para Mayores donde se desarrollan programas de educación para la salud a través de talleres (de memoria, de autoestima, de pensamiento positivo y alegría de vivir, de hábitos saludables, de técnicas de relajación..., seminarios, grupos de debate, conferencias, cursos, charlas... Estos espacios han pasado de tener un carácter asistencial en los años setenta, a una concepción socio-educativa y cultural, dirigida a favorecer la participación y formación continua de los adultos mayores, en la entrada al nuevo milenio. Son espacios de aprendizaje, en definitiva, espacios de vida donde compartir información, experiencias y formación con el fin de envejecer de manera saludable y potenciar el desarrollo personal en esta nueva etapa de la vida. Por último, presentamos un curso sobre “Promoción de la salud y bienestar de los mayores” para ser desarrollado a través de grupos de debate

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

Science.gov (United States)

Martin, Cathy R.

1993-01-01

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

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

OpenAIRE

Alina DOMNIŞOR; Daniela Nicoleta MEDINȚU; Radu PRODAN

2016-01-01

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

The specificity of functions and principles of fiscal management

OpenAIRE

Comaniciu, Carmen

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Aleksandras Vytautas Rutkauskas

2013-09-01

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

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

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Silvia Golem

2010-03-01

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

Factores que inciden en la soledad residencial de las personas mayores que viven solas

OpenAIRE

Julia Gallo Estrada; Jesús Molina Mula

2015-01-01

El aumento de la esperanza de vida, los cambios sociales y los cambios en la estructura familiar hacen que cada vez sean más y durante más tiempo las personas mayores que prefieren vivir solas, incluso cuando necesitan cuidados. Este trabajo tiene como objetivo describir el problema de la soledad residencial de las personas mayores profundizando en los factores que pueden influir en esta circunstancia. Se ha realizado una estrategia de búsqueda bibliográfica a partir de los conceptos nucleare...

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

OpenAIRE

Besnik Fetai; Selajdin Abduli

2014-01-01

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

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

OpenAIRE

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

2014-01-01

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

Violencia intrafamiliar en el adulto mayor que vive en el distrito de Breña, Perú

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Jack Roberto Silva Fhon

2015-07-01

Full Text Available Antecedentes: La violencia hacia el adulto mayor es un problema social que ocurre dentro de la familia y que por miedo no es denunciado dificultando el trabajo del personal multi-profesional de salud para la detección, denuncia y prevención de estos casos. Objetivo: Identificar la prevalencia, los tipos de violencia intrafamiliar e su asociación con variables socio demográficas y presencia de síntomas depresivos en el adulto mayor que vive en la comunidad. Método: Estudio cuantitativo, descriptivo y transversal con 369 adultos mayores en el distrito de Breña, Lima – Perú. Se utilizó el instrumento de datos sociodemográficos, Canadian Task Force on the Periodic Health Examination y Escala de Depresión Geriátrica. Para el análisis de los datos se aplicó estadística descriptiva y regresión logística. Resultados: Predominó el sexo femenino, adulto mayor más joven, el estado civil casado y la conformación familiar por el cónyuge. La prevalencia de violencia intrafamiliar fue 79,7% y síntomas depresivos 48,2%. Prevaleció la violencia financiera. A la regresión se verificó que aquel que no trabaja tiene mayor chance de sufrir de violencia. Cuanto más son los años de estudio disminuye el riesgo de sufrir de violencia. Asimismo, aquel que no presenta síntomas depresivos no sufre de violencia. Conclusión: Se verificó que el adulto mayor necesita de atención permanente y que el personal de salud debe reconocer síntomas y señales en el adulto mayor que sufre de violencia y que presenta síntomas depresivos ofreciendo información con la importancia de denunciar estos casos favoreciendo un envejecimiento saludable y con calidad.

Will Mayor De Blasio Turn Back the School Reform Clock?

Science.gov (United States)

Meyer, Peter

2014-01-01

While heads were spinning, policy watchers seemed genuinely perplexed by New York City's Mayor de Blasio's education opinions. De Blasio opposed many of Bloomberg's reform efforts despite the achievement gains realized by the nation's largest school district during the last 12 years. Yet on close reading, de Blasio's nine-page education plan…

Comportamiento clínico epidemiológico del grupo de adultos mayores del Centro de Salud Tosagua, año 2016

Directory of Open Access Journals (Sweden)

Jorge Javier Bergues

2018-03-01

Conclusiones: El grupo estudiado estuvo integrado mayormente por adultos mayores de menos de 70 años y predomino el sexo femenino. La hipertensión como entidad que principalmente presentaron los ancianos. Durante el periodo estudiado la mayoría de los hipertensos se mantuvieron compensados; sin embargo, la mayoría de los pacientes con diabetes mellitus estuvieron descompensados. El losartán es el antihipertensivo más utilizado. La metformina es el hipoglucemiante de mayor uso.

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

Science.gov (United States)

2013-03-05

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

Gambaran Status Gizi Anak Talasemia β Mayor di RSUP Dr. M. Djamil Padang

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Dona Mirsa Putri

2015-09-01

Full Text Available Abstrak  Talasemia merupakan penyakit kronik yang membutuhkan transfusi setiap bulan, karena eritrosit lebih cepat lisis dibandingkan eritrosit normal. Komplikasi dan efek penyakit ini banyak, antara lain pertumbuhan, perkembangan, dan status gizinya. Penelitian ini bertujuan  mengetahui gambaran  status gizi anak talasemia β mayor Penelitian iniadalah penelitian deskriptif yang  dilakukan pada bulan Februari 2012 - Maret 2013 di RSUP Dr. M. Djamil Padang dengan sampel anak talasemia β mayor. Pemeriksaan yang dilakukan adalah mengukur tinggi badan, berat badan, dan lingkar lengan. Hasil pemeriksaan dimasukkan dalam tabel persentil NCHS dan penilaian status gizi berdasarkanDepartemen Kesehatan Repubik Indonesia.Hasil penelitian ini terdapat 15 anak talasemia β mayor, dengan rata-rata umur kelompok 5-10 tahun. Frekuensi terbanyak indeks tinggi badan per umur yaitu 70%-90% (60%.. Frekuensi terbanyak indeks berat badan per umur adalah 60%-80% (66.7%. Frekuensi terbanyak indeks lingkar lengang atas per umur adalah 70%-85% (80%. Simpulan dari hasil penelitian status gizi anak talasemia β mayor adalah gizi kurang.Kata kunci: Status gizi, talasemia β mayorAbstract Thalassemia is a chronic disease who needs blood tranfusion every month because the abnormal erythrocyte has short life time compared with the normal erythrocyte. There are so many complications and effects of this disease, such as growth and nutritional status. The aim of this research is to describe chlidren's nutritional status with thalassemia beta major. This research is a descriptive research. It has been done since February 2012 - March 2013 at RSUP Dr.  M. Djamil Padang. The sampling is children with thalassemia beta major. The examination are stature, weight, and upper arm circumference and the result is entered into NHCS percentil and assessment of Nutritional based on health department of Indonesia. From this research, there are 15 children who are suffering thalassemia

LA DIVERSIFICACIÓN Y CONSOLIDACIÓN DE LOS SERVICIOS SOCIALES PARA LAS PERSONAS MAYORES EN ESPAÑAY SUECIA

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María Dolores Puga González

2011-01-01

Full Text Available La información sobre los servicios públicos para las personas mayores a menudo se limita a la atención residencial y a la ayuda a domicilio. Sin embargo, estos servicios básicos son en muchos países complementados o sustituidos por otros servicios de menor envergadura, como el transporte, comidas a domicilio, teleasistencia y centros de día. Esta diversificación partió de un racionamiento de los servicios para lograr una asignación más racional de los recursos y, si se podía, un menor gasto. En este trabajo se utilizan diversos datos sobre estos servicios en España y Suecia. Cuando se consideran todos los cuidados, la cobertura de atención es mucho mayor que si sólo se contemplan los servicios básicos. Esto indica una mayor consolidación de los mismos. Los datos sugieren mayor focalización en Suecia, y prestaciones fragmentadas en España, donde parece que los usuarios alcanzan lo disponible, con poca diferenciación entre sus necesidades. Cuando las tasas de cobertura son superiores, como en Suecia, hay mayor solapamiento entre el cuidado familiar y los servicios públicos. Con tasas más bajas, como en España, los cuidados familiares y los servicios públicos son sustitutos unos de otros. Se sugiere que una mayor diversidad de servicios, básicos y secundarios, puede adaptarse mejor y de manera más eficiente a las diversas necesidades de las personas mayores que la elección entre ningún servicio, ayuda domiciliaria o atención residencial. Aunque estos servicios secundarios también puedan ser utilizados como un sustituto de bajo coste, e inferior calidad, en la atención.

Cuidado popular de familias con un adulto mayor sobreviviente del primer accidente cerebrovascular

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Lucero López-Díaz

2016-01-01

Full Text Available Introducción: el accidente cerebrovascular afecta a numerosas personas en el mundo y se constituye en la principal causa de muer- te. Los sobrevivientes pueden padecer discapacidad y sufrir modificaciones en las actividades cotidianas. La familia es el principal apoyo del sobreviviente y al ser parte de una misma cultura, construye acciones de cuidado en búsqueda del bienestar. Objetivo: describir las acciones del cuidado popular de las familias con un adulto mayor sobreviviente del primer accidente cerebrovascular. Método: estudio etnográfico, con observación participante y entrevistas en profundidad. Participaron siete familias bogotanas (siete adultos mayores entre los dos y diez meses posteriores al primer accidente cerebrovascular y los siete cuidadores principales respectivos. Resultados: cuidadores y adulto mayor comparten acciones de cuidado para la recuperación, relacionadas con la alimentación, el cuidado personal y la ingesta de medicamentos permeadas por la creencia religiosa, fuente de soporte y vínculo afectivo. Conclusión: conocer el cuidado popular de esta población posibilita proponer acciones culturalmente congruentes con sus valores y creencias para potencializar las ca- pacidades familiares e intermediar en los procesos de tratamiento.

Use of Data for Fiscal Management of State Part C Systems

Science.gov (United States)

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

2015-01-01

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

Assist or desist? Conditional bailouts and fiscal discipline in local governments

DEFF Research Database (Denmark)

Dietrichson, Jens; Ellegård, Lina Maria

2015-01-01

the development of costs and the fiscal surplus of admitted municipalities to that of their most similar counterparts during the decade after the program, we then estimate fixed effects regressions on the resulting sample. The analysis suggests that conditional bailouts did not erode, and may even had induced...... governments first making efforts to improve the situation. We examine a case in which the Swedish central government provided conditional grants to 36 financially troubled municipalities. We use the synthetic control method to identify suitable comparison units for each of the 36 municipalities. To compare...

The Impact of Fiscal Governance on Bond Markets

DEFF Research Database (Denmark)

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

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

Impact of Monetary Policy and Fiscal Policy on Indonesian Stock Market