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...

Japan's Fiscal Policy and Fiscal Reconstruction

OpenAIRE

Ihori, Toshihiro; Nakamoto, Atsushi

2005-01-01

This paper investigates the macroeconomic effects of fiscal policy and the fiscal reconstruction movement in Japan. We first summarize Japan's fiscal policy in recent years and discuss advantages and disadvantages of government deficits. Next, we investigate the macroeconomic effects of Japanese fiscal policy and evaluate the plausibility of non-Keynesian effects. We also analyze the possibility of the crowding-in effect of fiscal policy and investigate the spillover effects of deregulation. ...

The Family Socialization Interview—Revised (FSI-R): a Comprehensive Assessment of Parental Disciplinary Behaviors

Science.gov (United States)

O’Dor, Sarah L.; Grasso, Damion J.; Forbes, Danielle; Bates, John E.; McCarthy, Kimberly J.; Wakschlag, Lauren S.

2017-01-01

Elucidating the complex mechanisms by which harsh parenting increases risk of child psychopathology is key to targeted prevention. This requires nuanced methods that capture the varied perceptions and experiences of diverse families. The Family Socialization Interview—Revised (FSI-R), adapted from an interview developed by Dodge et al. (Child Development, 65,649–665,1994), is a comprehensive, semi-structured interview for characterizing methods of parental discipline used with young children. The FSI-R coding system systematically rates parenting style, usual discipline techniques, and most intense physical and psychological discipline based on rater judgment across two eras: (1) birth to the previous year, and (2) the previous year to present. The current study examined the psychometric properties of the FSI-R in a diverse, high-risk community sample of 386 mothers and their children, ages 3 to 6 years. Interrater reliability was good to excellent for codes capturing physically and psychologically harsh parenting, and restrictive/punitive parenting styles. Findings supported the FSI-R’s convergent and incremental validity. Importantly, the FSI-R demonstrated incremental utility, explaining unique variance in children’s externalizing and internalizing symptoms beyond that explained by traditional surveys and observed parenting. The FSI-R appeared particularly promising for capturing risk associated with young children’s depressive symptoms, as these were generally not significantly associated with other measures of harsh parenting. Overall, findings support the added value of the FSI-R within a multi-method assessment of disciplinary practices across early child development. Future implications for prevention are discussed. PMID:27718104

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

Directory of Open Access Journals (Sweden)

César GARCÍA NOVOA

2008-09-01

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

Effect of parental R-rated movie restriction on adolescent smoking initiation: a prospective study.

Science.gov (United States)

Sargent, James D; Beach, Michael L; Dalton, Madeline A; Ernstoff, Linda Titus; Gibson, Jennifer J; Tickle, Jennifer J; Heatherton, Todd F

2004-07-01

To determine if young adolescents who report that their parents restrict viewing R-rated movies have a lower risk of trying smoking in the future. Prospective observational study. Students from 15 schools in New Hampshire and Vermont, randomly selected from all middle schools with >150 students, were surveyed in 1999. Baseline never-smokers were surveyed again by telephone 13 to 26 months later to determine smoking status. Trying smoking during the follow-up period. The majority of the 2596 students were white, with ages ranging from 10 to 14 years. Nineteen percent reported that their parents never allowed them to view R-rated movies, 29% were allowed once in a while, and 52% were allowed sometimes or all the time. Ten percent of students tried smoking during the follow-up period. Smoking-initiation rates increased as parental restriction of R-rated movies decreased (2.9% for adolescents reporting that their parents never allowed them to view R-rated movies, 7.0% for those allowed to view them once in a while, and 14.3% for those allowed to view them sometimes or all the time). There was a strong and statistically significant effect of parental R-rated movie restriction on adolescent smoking even after controlling for sociodemographics, social influences (friend smoking, receptivity to tobacco promotions), parenting style (maternal support and control, parental disapproval of smoking), and characteristics of the adolescent (school performance, sensation seeking, rebelliousness, self-esteem). Compared with adolescents whose parents never allowed them to view R-rated movies, the adjusted relative risk for trying smoking was 1.8 (95% confidence interval [CI]: 1.1, 3.1) for those allowed to watch them once in a while and 2.8 (95% CI: 1.6, 4.7) for those allowed to watch them sometimes or all the time. The effect was especially strong among adolescents not exposed to family (parent or sibling) smoking, among whom the adjusted relative risk for smoking was 4.3 (95% CI

Factor associated with stress among parents of children with autism

International Nuclear Information System (INIS)

Shahida, S.; Khurshid, S.

2015-01-01

To determine the factors associated with stress among parents of children with autism. Study Design: A cross-sectional field survey study. Place and Duration of Study: Department of Psychology, GC University, Lahore, from September 2012 to November 2013. Methodology: The sample consisted of 100 parents (50 mothers and 50 fathers) of children with autism. Measures of childhood autism rating, sense of coherence, parenting self-efficacy, parenting stress, and demographic data sheet were completed by the parents in outdoor units of children hospital, institutes, and at their homes. Results: Significant correlations were found between severity of impairment and parenting stress (r = .53, p < .01), between parenting self-efficacy and parenting stress (r = -.35, p < .01, and between sense of coherence and parenting stress (r = -.26, p < .05). No significant gender difference emerged in terms of parenting self-efficacy, sense of coherence, and parenting stress. Results of stepwise regression partially supported our hypothesized model, as severity of child impairment, and parenting self-efficacy appeared as significant predictors of parenting stress (R2 = .35). However, there was no evidence of role of demographic variables in the parenting stress. Conclusion: The severity of child's impairment emerged as the most salient risk factor for parenting stress; however, it was concluded that parents ability and confidence in their competence of parenting a child in challenging situations may reduce their stress. (author)

Fiscal Transparency and Procyclical Fiscal Policy

DEFF Research Database (Denmark)

Andersen, Asger Lau; Nielsen, Lasse Holbøll Westh

This paper examines why fiscal policy is procyclical in developing as well as developed countries. We introduce the concept of fiscal transparency into a model of retrospective voting, in which a political agency problem between voters and politicians generates a procyclical bias in government...... spending. The introduction of fiscal transparency generates two new predictions: 1) the procyclical bias in fiscal policy arises only in good times; and 2) a higher degree of fiscal transparency reduces the bias in good times. We find solid empirical support for both predictions using data on both OECD...

17 CFR 210.3-01 - Consolidated balance sheets.

Science.gov (United States)

2010-04-01

... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... Statements § 210.3-01 Consolidated balance sheets. (a) There shall be filed, for the registrant and its... registrant's fiscal year and audited financial statements for the most recent fiscal year are not available...

Fiscal councils as a mechanism for establishing fiscal discipline

Directory of Open Access Journals (Sweden)

Anđelković Mileva

2014-01-01

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

Fiscal sustainability and fiscal policy targets

DEFF Research Database (Denmark)

Andersen, Torben M.

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2012-07-01

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

Fiscal Federalism

DEFF Research Database (Denmark)

Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

2013-01-01

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

29 CFR 403.1 - Fiscal year for reports required by this part.

Science.gov (United States)

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Fiscal year for reports required by this part. 403.1 Section 403.1 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.1 Fiscal year for reports required by this part. (a) As used in this...

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

Equilibrio trabajo-familia, apoyo familiar, autoeficacia parental y funcionamiento familiar percibidos por funcionarios públicos de Chile Work-Family Balance, Family Support, Parental Self Efficacy and Perceived Family Functioning in a Chilean Public Workers

Directory of Open Access Journals (Sweden)

Elizabeth Riquelme Orellana

2012-06-01

Full Text Available Se analiza la relación entre Equilibrio trabajo-familia, Apoyo familiar, y Autoeficacia parental en funcionarios públicos, determinado las diferencias entre hombres y mujeres. A 181 funcionarios profesionales les fueron aplicados tres instrumentos de medición de las variables referidas. Se observa que existen diferencias estadísticamente significativas en el nivel de equilibrio trabajo-familia entre hombres y mujeres, obteniendo un mayor equilibrio las mujeres. Por otra parte no se encontró diferencias en apoyo familiar, autoeficacia parental y en funcionamiento familiar. En cuanto a la relación entre dichas variables se encontró una relación estadísticamente significativa entre Apoyo familiar y autoeficacia parental (r=-0,333; pIt is analyzed the relationship between work-family balance, family support, parental self-efficacy and public officials, given the differences between men and women. A 181 professional staff We applied three instruments measuring variables related. It is noted that there were significant differences in the level of work-family balance among men and women, giving women a better balance. On the other hand there was no difference in family support, parental self-efficacy and family functioning. Regarding the relationship between these variables was found a statistically significant relationship between family support and parental self-efficacy (r =- 0.333, p <0.01 between family support and family functioning (r = 0.734, p <0.01, work-family balance and parental self-efficacy (r = 0.275, p<0.01 and between parental efficacy and family functioning (r =-0.276, P <0.01.

22 CFR 231.07 - Fiscal Agent obligations.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fiscal Agent obligations. 231.07 Section 231.07 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER THE EMERGENCY WARTIME SUPPLEMENTAL APPROPRIATIONS ACT OF 2003, PUBLIC LAW 108-11-STANDARD TERMS AND...

Fiscal 1974 Sunshine Project result report. R and D on solar heat power generation system (R and D on curved reflector light collection system); 1974 nendo taiyonetsu hatsuden system no kenkyu kaihatsu seika hokokusho. kyokumen shuko hoshiki system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1975-05-30

This report composed of 6 parts summarizes the fiscal 1974 Sunshine Project research result on the solar heat power generation system with a curved reflector light collection system. Part 1 outlines the research target, research result and research system. Part 2 describes each research item in detail. This part on system and hardware researches is composed of (1) study on 1,000kW system, (2) development of plane/parabolic reflector light collection equipment, (3) development of parabolic reflector light collection equipment, (4) development of selective transparent membrane and selective absorption surface, and (5) study on heat storage equipment and heat exchange equipment. Part 3 describes the future R and D plan for every year focusing the fiscal 1975 R and D plan. Part 4 describes various cooperative activities with other research groups such as various committees related to the Sunshine Project, universities and Electrotechnical Laboratory. Part 5 describes several patents produced during this R and D. Part 6 summarizes the results on this R and D. (NEDO)

Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?

OpenAIRE

Mathieu Lefebvre; Pierre Pestieau; Arno Riedl; Marie Claire Villeval

2014-01-01

En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas contribuer a...

In Vivo Quantification of Cerebral R2FNx01-Response to Graded Hyperoxia at 3 Tesla

Directory of Open Access Journals (Sweden)

Grigorios Gotzamanis

2015-01-01

Full Text Available Objectives: This study aims to quantify the response of the transverse relaxation rate of the magnetic resonance (MR signal of the cerebral tissue in healthy volunteers to the administration of air with step-wise increasing percentage of oxygen. Materials and Methods: The transverse relaxation rate (R2FNx01 of the MR signal was quantified in seven volunteers under respiratory intake of normobaric gas mixtures containing 21, 50, 75, and 100% oxygen, respectively. End-tidal breath composition, arterial blood saturation (SaO 2 , and heart pulse rate were monitored during the challenge. R2FNx01 maps were computed from multi-echo, gradient-echo magnetic resonance imaging (MRI data, acquired at 3.0T. The average values in the segmented white matter (WM and gray matter (GM were tested by the analysis of variance (ANOVA, with Bonferroni post-hoc correction. The GM R2FNx01-reactivity to hyperoxia was modeled using the Hill′s equation. Results: Graded hyperoxia resulted in a progressive and significant (P < 0.05 decrease of the R2FNx01 in GM. Under normoxia the GM-R2FNx01 was 17.2 ± 1.1 s -1 . At 75% O 2 supply, the R2FNx01 had reached a saturation level, with 16.4 ± 0.7 s -1 (P = 0.02, without a significant further decrease for 100% O 2 . The R2FNx01-response of GM correlated positively with CO 2 partial pressure (R = 0.69 ± 0.19 and negatively with SaO 2 (R = -0.74 ± 0.17. The WM showed a similar progressive, but non-significant, decrease in the relaxation rates, with an increase in oxygen intake (P = 0.055. The Hill′s model predicted a maximum R2FNx01 response of the GM, of 3.5%, with half the maximum at 68% oxygen concentration. Conclusions: The GM-R2FNx01 responds to hyperoxia in a concentration-dependent manner, suggesting that monitoring and modeling of the R2FNx01-response may provide new oxygenation biomarkers for tumor therapy or assessment of cerebrovascular reactivity in patients.

5 CFR 1651.7 - Parent or parents.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Parent or parents. 1651.7 Section 1651.7 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD DEATH BENEFITS § 1651.7 Parent or parents. If the account is to be paid to the participant's parent or parents under § 1651.2(a)(4), the following...

A Review of "99 Things Parents Wish They Knew Before[R]...Having "THE" Talk"

Science.gov (United States)

Bayer, Carey Roth

2012-01-01

Numerous books exist on parent-teen communication related to sex, sexuality, and sexual health. However, Chris Fariello and Pierre-Paul Tellier take a new, question-and-answer approach to reaching today's busy parents in their book "99 Things Parents Wish They Knew Before[R]...Having "THE" Talk". The concept behind the book is innovative, but the…

34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

Energy fiscality

International Nuclear Information System (INIS)

2001-07-01

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

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

Science.gov (United States)

2011-09-07

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

Parental lack of care and overprotection. Longitudinal associations with DSM-III-R disorders.

Science.gov (United States)

Overbeek, Geertjan; ten Have, Margreet; Vollebergh, Wilma; de Graaf, Ron

2007-02-01

This study served to replicate and extend the findings from the National Comorbidity Survey [Enns MW, Cox BJ, Clara I (2002) Psychol Med 32:997-1008], in examining associations between recalled parental bonding and the prevalence and incidence of mental disorders in adulthood. Data were used from 4,796 adults aged 18-64, who had participated in three waves (i.e., 1996, 1997, and 1999) of a large-scale Dutch epidemiological study. Parental lack of care and overprotection were significantly associated with both prevalence and incidence of DSM-III-R disorders. However, the impact of parental bonding was modest, explaining only 1-5% of the variance in the occurrence and onset of psychopathology. Chi-square tests demonstrated there were no differences between the impact of paternal and maternal rearing behaviors on mental disorders, or between lack of care and overprotection in the prediction of mental disorders. Overall, individuals' recollections of parental lack of care and overprotection appear to be non-specifically, modestly related to the prevalence and incidence of DSM-III-R disorders in adults from the general population. Future research may examine indirect or mediated links between parental bonding and (clinical diagnoses of) mental health problems.

Voices of nuclear power monitors in fiscal 1982

International Nuclear Information System (INIS)

1984-01-01

The system of nuclear power monitors was set up to hear candid opinions, etc. from general people on nuclear power development and utilization, and reflect them to nuclear power administration. As the monitors, 416 persons were selected across the country. The results in fiscal 1982 are described. (1) Questionnaire survey: Of the 416, 314 persons answered the questionnaire conducted in March, 1983, on future energy, nuclear power development, nuclear power safety administration, and nuclear power P.R. activities. (2) Occasional voices of monitors: Of the total 74 opinions, etc. from the monitors in fiscal 1982, 31 concerned the nuclear power P.R. activities, followed by 16 on nuclear power development and utilization, and 12 on nuclear power administration. (Mori, K.)

Cardiothoracic and Vascular Surgeons Achieve High Rates of K-Award Conversion Into R01 Funding.

Science.gov (United States)

Narahari, Adishesh K; Mehaffey, J Hunter; Hawkins, Robert B; Baderdinni, Pranav K; Chandrabhatla, Anirudha S; Tribble, Curtis G; Kron, Irving L; Roeser, Mark E; Walters, Dustin M; Ailawadi, Gorav

2018-03-14

Obtaining National Institutes of Health (NIH) R01 funding remains extremely difficult. The utility of career development grants (K awards) for achieving the goal of R01 funding remains debated, particularly for surgeon-scientists. We examined the success rate for cardiothoracic and vascular (CTV) surgeons compared to other specialties in converting K-level grants into R01 equivalents. All K (K08 and K23) grants awarded to surgeons by the NIH between 1992-2017 were identified through NIH RePORTER, an online database combining funding, publications, and patents. Only grants awarded to CTV surgeons were included. Grants active within the past year were excluded. Mann-Whitney U-tests and Chi-squared tests were used to compare groups. A total of 62 K grants awarded to CTV surgeons were identified during this period. Sixteen grants were still active within the last year and excluded from analysis. Twenty-two (48%) of the remaining K awardees successfully transitioned to an R01 or equivalent grant. Awardees with successful conversion published 9 publications per K grant compared to 4 publications for those who did not convert successfully (p=0.01). The median time for successful conversion to an R grant was 5.0 years after the K award start date. Importantly, the 10-year conversion rate to R01 was equal for CTV surgeons compared to other clinician-investigators (52.6% vs 42.5%). CTV surgeons have an equal 10-year conversion rate to first R01 award compared to other clinicians. These data suggest that NIH achieves a good return on investment when funding CTV surgeon-scientists with K-level funding. Copyright © 2018 The Society of Thoracic Surgeons. Published by Elsevier Inc. All rights reserved.

Amid Fiscal Crisis, L.A. Gives Site Councils Budget Reins

Science.gov (United States)

Sawchuk, Stephen

2009-01-01

At Jefferson High School, a governing body made up of teachers, nonclassroom-based educators, parents, and Principal Michael Taft appears to be living the dream, to the extent such a thing is possible during a staggering fiscal crisis. The leadership team, officially known as a "school site council," has mainly used an infusion of…

The combinatorial PP1-binding consensus Motif (R/Kx( (0,1V/IxFxx(R/Kx(R/K is a new apoptotic signature.

Directory of Open Access Journals (Sweden)

Angélique N Godet

Full Text Available BACKGROUND: Previous studies established that PP1 is a target for Bcl-2 proteins and an important regulator of apoptosis. The two distinct functional PP1 consensus docking motifs, R/Kx((0,1V/IxF and FxxR/KxR/K, involved in PP1 binding and cell death were previously characterized in the BH1 and BH3 domains of some Bcl-2 proteins. PRINCIPAL FINDINGS: In this study, we demonstrate that DPT-AIF(1, a peptide containing the AIF(562-571 sequence located in a c-terminal domain of AIF, is a new PP1 interacting and cell penetrating molecule. We also showed that DPT-AIF(1 provoked apoptosis in several human cell lines. Furthermore, DPT-APAF(1 a bi-partite cell penetrating peptide containing APAF-1(122-131, a non penetrating sequence from APAF-1 protein, linked to our previously described DPT-sh1 peptide shuttle, is also a PP1-interacting death molecule. Both AIF(562-571 and APAF-1(122-131 sequences contain a common R/Kx((0,1V/IxFxxR/KxR/K motif, shared by several proteins involved in control of cell survival pathways. This motif combines the two distinct PP1c consensus docking motifs initially identified in some Bcl-2 proteins. Interestingly DPT-AIF(2 and DPT-APAF(2 that carry a F to A mutation within this combinatorial motif, no longer exhibited any PP1c binding or apoptotic effects. Moreover the F to A mutation in DPT-AIF(2 also suppressed cell penetration. CONCLUSION: These results indicate that the combinatorial PP1c docking motif R/Kx((0,1V/IxFxxR/KxR/K, deduced from AIF(562-571 and APAF-1(122-131 sequences, is a new PP1c-dependent Apoptotic Signature. This motif is also a new tool for drug design that could be used to characterize potential anti-tumour molecules.

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.

Isotope production and distribution Programs Fiscal Year (FY) 1995 Financial Statement Audit (ER-FC-96-01)

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-12

The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium and deuterium, and related isotope services. Services provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund, as established by the Fiscal Year 1990 Energy and Water Appropriations Act (Public Law 101-101). The Fiscal Year 1995 Appropriations Act (Public Law 103-316) modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Prices set for small-volume, high-cost isotopes that are needed for research may not achieve full-cost recovery. Isotope Program costs are financed by revenues from the sale of isotopes and associated services and through payments from the isotope support decision unit, which was established in the DOE fiscal year 1995 Energy, Supply, Research, and Development appropriation. The isotope decision unit finances the production and processing of unprofitable isotopes that are vital to the national interest.

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...

Rapid evolution of parental rDNA in a synthetic tobacco allotetraploid line

Czech Academy of Sciences Publication Activity Database

Skalická, Kamila; Lim, K. Y.; Matyášek, Roman; Koukalová, Blažena; Leitch, A. R.; Kovařík, Aleš

2003-01-01

Roč. 90, č. 7 (2003), s. 988-996 ISSN 0002-9122 R&D Projects: GA ČR GA204/01/0313; GA ČR GA521/01/0037 Institutional research plan: CEZ:AV0Z5004920 Keywords : evolution * gene conversion * Nicotiana Subject RIV: BO - Biophysics Impact factor: 2.373, year: 2003

Fiscal Discipline in India

Directory of Open Access Journals (Sweden)

Sanhita SUCHARITA

2011-07-01

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

Gross Motor Function Classification System Expanded & Revised (GMFCS E & R: reliability between therapists and parents in Brazil

Directory of Open Access Journals (Sweden)

Daniela B. R. Silva

2013-10-01

Full Text Available BACKGROUND: Several studies have demonstrated the importance of using the Gross Motor Function Classification System (GMFCS to classify gross motor function in children with cerebral palsy, but the reliability of the expanded and revised version has not been examined in Brazil (GMFCS E & R. OBJECTIVE:: To determine the intra- and inter-rater reliability of the Portuguese-Brazil version of the GMFCS E & R applied by therapists and compare to classification provided by parents of children with cerebral palsy. METHOD: Data were obtained from 90 children with cerebral palsy, aged 4 to 18 years old, attending the neurology or rehabilitation service of a Brazilian hospital. Therapists classified the children's motor function using the GMFCS E & R and parents used the Brazilian Portuguese version of the GMFCS Family Report Questionnaire. Intra- and inter-rater reliability was obtained through percentage agreement and Cohen's unweighted Kappa statistics (k. The Chi-square test was used to identify significant differences in the classification of parents and therapists. RESULTS: Almost perfect agreement was reached between the therapists [K=0.90 (95% confidence interval 0.83-0.97] and intra-raters (therapists with K=1.00 [95% confidence interval (1.00-1.00], p<0.001. Agreement between therapists and parents was substantial (k=0.716, confidence interval 0.596-0.836, though parents classify gross motor impairment more severely than therapists (p=0.04. CONCLUSIONS: The Portuguese version of the GMFCS E & R is reliable for use by parents and therapists. Parents tend to classify their children's limitations more severely, because they know their performance in different environments.

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....

Fiscal 1998 R and D report on femtosecond technology (ultra-short pulse optoelectronics technology); 1998 nendo femuto byo technology no kenkyu kaihatsu (chotan pulse hikari electronics gijutsu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report reports the result of the fiscal 1998 R and D on femtosecond technology supported by NEDO. For creation of industrial basic technologies supporting the advanced information society in the 21st century, ultra-high speed electronics technology including new functions beyond the speed limit of conventional electronics technologies is indispensable. From such viewpoint, this R and D aims at establishment of the basic technology necessary for ultra- high speed electronics technology through R and D of technology controlling conditions of beams and electrons in a femtosecond (10{sup -15}-10{sup -12} seconds) region. In fiscal 1998, this project first succeeded in fabrication of a prototype pulse compressor by using semiconductors, and developed a new pulse compressing method by using fibers to generate ultra-short pulse of 38fs. By developing new materials for intersubband transition where ultra-high speed responses can be expected, optical absorption by intersubband transition was first confirmed at optical communication wavelength. The main result for every theme is reported and explained. (NEDO)

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

OpenAIRE

OCTAVIA MARIA CILIBIU

2012-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

Directory of Open Access Journals (Sweden)

Dănuţ CHILAREZ

2014-06-01

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

Fiscal developments and financial stress: a threshold VAR analysis

Czech Academy of Sciences Publication Activity Database

Afonso, A.; Baxa, Jaromír; Slavík, M.

2018-01-01

Roč. 54, č. 2 (2018), s. 395-423 ISSN 0377-7332 R&D Projects: GA ČR(CZ) GBP402/12/G097 Institutional support: RVO:67985556 Keywords : Fiscal policy * Financial markets * Threshold VAR Subject RIV: AH - Economic s OBOR OECD: Applied Economic s, Econometrics Impact factor: 0.645, year: 2016 http://library.utia.cas.cz/separaty/2018/E/baxa-0488303.pdf

Solar Program Overview: Fiscal Years 2002& 2003 (Brochure)

Energy Technology Data Exchange (ETDEWEB)

2004-06-01

This document describes the research activities and accomplishments of the DOE Solar Energy Technologies Program for fiscal years 2002 and 2003. It includes detailed accounts, charts, and photos of R&D activities in the areas of photovoltaics, concentrating solar power, and solar heating and lighting

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

75 FR 33324 - Notice of Availability: Notice of Funding Availability (NOFA) for Fiscal Year (FY) 2009...

Science.gov (United States)

2010-06-11

... requirements established by HUD's Fiscal Year 2009 Notice of Funding Availability (NOFA) Policy Requirements... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5419-N-01] Notice of Availability: Notice of Funding Availability (NOFA) for Fiscal Year (FY) 2009; Brownfields Economic Development...

Des solutions fiscales pour une réduction optimale du tabagisme en ...

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

Centre de recherches pour le développement international Gouvernement du Canada ... taxation du tabac, l¿insuffisance de données probantes locales constitue ... de taxes sur les recettes fiscales de leur gouvernement et sur la santé publique, et de ... Dans ce bulletin du BRAS: Faites connaissance avec Kathryn Touré, ...

The Family Socialization Interview—Revised (FSI-R): a Comprehensive Assessment of Parental Disciplinary Behaviors

OpenAIRE

O’Dor, Sarah L.; Grasso, Damion J.; Forbes, Danielle; Bates, John E.; McCarthy, Kimberly J.; Wakschlag, Lauren S.; Briggs-Gowan, Margaret J.

2017-01-01

Elucidating the complex mechanisms by which harsh parenting increases risk of child psychopathology is key to targeted prevention. This requires nuanced methods that capture the varied perceptions and experiences of diverse families. The Family Socialization Interview—Revised (FSI-R), adapted from an interview developed by Dodge et al. (Child Development, 65,649–665,1994), is a comprehensive, semi-structured interview for characterizing methods of parental discipline used with young children....

Petroleum fiscality indicators

International Nuclear Information System (INIS)

2008-02-01

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

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

Directory of Open Access Journals (Sweden)

Ionel Leonida

2010-06-01

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

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...

H.R.2041: a bill to authorize appropriations to the Department of Energy for civilian energy programs for fiscal year 1986 and fiscal year 1987, and for other purposes. Introduced in the House of Representatives, Ninety-Ninth Congress, First Session, April 15, 1985

International Nuclear Information System (INIS)

Anon.

1985-01-01

The Civilian Energy Programs Authorization for Fiscal Years 1986 and 1987 (H.R.2041) authorizes DOE spending of $8.87 billion for civilian research and development; $206 million for specified conservation, regulation, and information programs; $276.8 million for power marketing administration; and $2.98 billion for activities in uranium supply and enrichment, nuclear waste management, and community energy programs. The bill indicates where revenues from fees and other revenues will apply

Are Independent Fiscal Institutions Really Independent?

Directory of Open Access Journals (Sweden)

Slawomir Franek

2015-08-01

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

The Causes of Fiscal Transparency

DEFF Research Database (Denmark)

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

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

3 CFR - Fiscal Year 2010 Refugee Admissions Numbers and Authorizations of In-country Refugee Status...

Science.gov (United States)

2010-01-01

... 3 The President 1 2010-01-01 2010-01-01 false Fiscal Year 2010 Refugee Admissions Numbers and Authorizations of In-country Refugee Status Pursuant to Sections 207 and 101(A)(42), Respectively, of the Immigration and Nationality Act, and Determination Pursuant to Section 2(B)(2) of the Migration and Refugee...

Development of a measure of the impact of chronic parental illness on adolescent and adult children. The parental illness impact scale (Parkinson's disease).

Science.gov (United States)

Schrag, Anette; Morley, David; Quinn, Niall; Jahanshahi, Marjan

2004-10-01

Although chronic illness is likely to affect the well-being of patients' children, no assessment tools are currently available to measure this impact of parental illness. We therefore developed such an instrument based on interviews with children of patients with Parkinson's disease (PD). This questionnaire and other measures of psychological well-being were completed by 89 children, aged 12-48, years of patients with PD. Factor analysis revealed six domains with 38 questions. These six domains of the 'Parental Illness Impact Scale (Parkinson's disease)' or PIIS (PD) had satisfactory internal consistency and validity. Its six sub-scales correlated significantly and differentially with corresponding measures, including the Quality of Life in Epilepsy Inventory for Adolescents (QOLIE-AD-48; r = -0.2 to 0.85), the Beck Depression Inventory (r = -0.07 to -0.40) or Birleson Depression Self-Rating Scale (r = 0.04 to -0.62), and the Rosenberg Self-Esteem Scale (r = -0.01 to 0.33) as well as age (r = -0.37 to 0.28) and parent's disease duration (r = -0.31 to 0.34). The PIIS is the first instrument to assess the impact of parental illness on children. Its psychometric properties should be tested further in larger samples, including children of patients with other chronic disorders such as multiple sclerosis or chronic heart disease.

Fiscal 1997 result of the R and D project of industrial science and technology under consignment from NEDO. R and D of creation technology of original advanced materials (R and D of creation technology of original advanced materials); 1997 nendo sangyo kagaku gijutsu kenkyu kaihatsu jigyo (Shin Energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku). Dokusoteki kokino zairyo sosei gijutsu no kenkyu kaihatsu dokusoteki kokino zairyo sosei gijutsu no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This paper describes R and D of creation technology of original advanced materials in the R and D project of industrial science and technology. Although new material technology is dependent on the needs of a future society, it should correspond to a global environment preservation society, information-oriented society and aging society as observed based on the present social trend, and new materials superior in hot strength, light weight, corrosion resistance, decomposability, photo-function, magnetism, conductivity, bio-copying and adaptability are demanded. This project is in promotion since fiscal 1996 to develop formation technology of high-performance advanced new materials by precise molecular control of structure and production process of organic polymers and molecular assemblies. The research started on 4 themes such as advanced stimulus-response material, precision catalytic polymerization, condensed system structure control and multi-dimensional polymer structure. The research on molecule harmonizing material was added in fiscal 1997. In fiscal 1997, the general committee discussed a progress situation and next year research plan, and surveyed an overseas technology trend. 1 fig.

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...

Fiscal 1997 research report on the R and D project under a consignment from NEDO. Photonics engineering (R and D of photonics measuring/processing technology); 1997 nendo Shin energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku. Photon keisoku kako gijutsu (photon keisoku kako gijutsu no kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

Survey was made on the trend of R and D on photonics engineering to clarify the direction of its impact and ripple effect on industrial fields. Reduction of environment burden, improvement of the productivity and reliability of products, and creation of new industries by novel creative R and D are necessary simultaneously. For reconsideration of the previous measurement and machining technologies in a manufacturing industry, use of photon (laser) beams is promising. As photonics engineering, photonics measurement and machining, and elemental and peripheral technologies for generation and control of photon were surveyed. Photonics application technologies for medical care and diagnosis, communication and transmission, entertainment, and chemical fields were also surveyed. In fiscal 1997 as the first year of this project, based on the results obtained in leading researches conducted until fiscal 1996, some technological issues were clarified through the survey on the latest trend of photonics engineering in measurement, machining and generation fields, and its feasibility in the other fields. 265 refs., 91 figs., 10 tabs.

INVESTIGATION OF FISCAL AND BUDGETARY POLICIES BASED ON ECONOMIC THEORIES

Directory of Open Access Journals (Sweden)

EMILIA CAMPEANU

2011-04-01

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

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...

Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas

OpenAIRE

Pestieau, Pierre; Lefebvre, Mathieu; Riedl, Arno; Villeval, Marie Claire

2013-01-01

En période de crise économique, les besoins de l’État augmentent et l’assiette fiscale se réduit. Il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui réduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas ...

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

Directory of Open Access Journals (Sweden)

Violeta ISAI

2013-12-01

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

COMMON FISCAL POLICY

Directory of Open Access Journals (Sweden)

Gabriel Mursa

2014-08-01

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

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

La Información Fiscal en los Grupos de sociedades Españolas en la Década de los 90

Directory of Open Access Journals (Sweden)

Miguel Requena Tapia

2001-12-01

Full Text Available Como consecuencia de la publicación del R.D. 1815/91, que regula las normas para la formulación de las Cuentas Anuales Consolidadas, se han producido cambios sustanciales con respecto a la situación precedente, entre ellos, la necesaria revelación de información relacionada con la situación fiscal del Grupo y la aplicación del método del efecto impositivo, para la elaboración de información consolidada. Nuestro trabajo analiza doce variables cualitativas, relacionadas con la información revelada sobre la situación fiscal del Grupo, con la finalidad de establecer la respuesta inicial que los Grupos de Sociedades dan a la aplicación de la norma. La conclusión más significativa, de nuestro estudio es que la información fiscal contenida en las Cuentas Anuales analizadas, no contiene los mínimos exigidos por la norma. R.D. 1815/91, the decree that regulates the rules governing the production of consolidated annual accounts, introduced a number of substantial changes in regulations, including the need to disclose information relating to the fiscal situation of the Group and the tax effect method applied in producing consolidated information. Our work analyses 12 qualitative variables, related to published information on the Group s fiscal situation, in order to establish the initial response that group companies have given to the application of the new rules. The most significant conclusion of our study is that the fiscal information contained in the annual accounts analysed does not meet the minimum requirements of R.D. 1815/91.

42 CFR 483.366 - Notification of parent(s) or legal guardian(s).

Science.gov (United States)

2010-10-01

... 42 Public Health 5 2010-10-01 2010-10-01 false Notification of parent(s) or legal guardian(s). 483... Notification of parent(s) or legal guardian(s). If the resident is a minor as defined in this subpart: (a) The facility must notify the parent(s) or legal guardian(s) of the resident who has been restrained or placed...

20 CFR 641.879 - What are the fiscal and performance reporting requirements for recipients?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false What are the fiscal and performance reporting requirements for recipients? 641.879 Section 641.879 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... Quarterly Progress Report (QPR) to the Department in electronic format via the Internet within 30 days after...

Longitudinal relationship of parental hypertension with body mass index, blood pressure, and cardiovascular reactivity in children.

Science.gov (United States)

Li, Rongling; Alpert, Bruce S; Walker, Sammie S; Somes, Grant W

2007-05-01

To investigate whether parental hypertension (HTN) affects children's body mass index (BMI) and cardiovascular reactivity (CVR) over time. A longitudinal study of 315 students (black: 23 females, 19 males; white: 142 females, 131 males) was conducted in the public schools of Obion County, Tennessee, between 1987 and 1992. BMI and BMI z scores were calculated. The CVR task was a series of video games (taking approximately 10 minutes to play) given to the same students in their third-, fourth-, fifth-, seventh-, and eighth-grade years. CVR was defined as the change in blood pressure (delta_BP) or heart rate (delta_HR) between before playing and while playing the video game. Positive parental history of HTN (27.6%) was defined as at least 1 parent with HTN. Multivariable regression analyses were performed to estimate the effects of parental HTN on children's BMI and CVR over time. Children with parental HTN had significant higher BMI, BMI z score, and R_BP than did children without parental HTN (BMI: 21.6 vs 19.9, P = .001; BMI z score: 1.6 vs 1.1, P = .003; R_SBP: 112.6 vs 110.4 mm Hg, P = .01; R_DBP 62.7 vs 60.6 mm Hg, P = .003) after adjustment for covariates. Increased CVR was observed in children with parental HTN compared with children without parental HTN but was statistically significant only for SBP (delta_SBP: 17.2 vs 14.9 mm Hg; P = .01) after adjustment for covariates. Parental HTN independently predicted children's BMI, BMI z score, resting BP, and BP reactivity.

Utah Public Education Funding: The Fiscal Impact of School Choice. School Choice Issues in the State

Science.gov (United States)

Aud, Susan

2007-01-01

This study examines Utah's funding system for public education and provides an analysis of the fiscal impact of allowing parents to use a portion of their child's state education funding to attend a school of their choice, public or private. Like many states, Utah is facing pressure to improve its system of public education funding. The state's…

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium field / Development of medical equipment use super devices using micro-3D processing technology (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium bun`ya / micro sanjigen kako gijutsu ni yoru iryo kikiyo super device no kaihatsu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D are conducted of medical equipment use super devices using technical seeds of Mechanical Engineering Laboratory and micro-3D processing technology which was developed from precision processing technology, etc. which is integrated in the Suwa area, Nagano prefecture. For it, the following R and D are carried out: 1) development of micromechanism: DC3V driven micromotor, chemical use microtube with diameter of 0.1mm, micro-delivery mechanism of chemicals, misting mechanism of chemicals, microjoint, microconnector and cable, and microfilter. 2) development of microsensor: small size/non-contact, microflow of chemicals, and sensor to detect emission of bubble. 3) development of control system. In fiscal 1997, in 1), each element was trially made to clarify subjects. In 2), it was made clear that as flow sensor, ultrasonic type, electromagnetic type and thermal mass flow type are viable, and as bubble sensor, optical sensor is viable. In 3), the following were conducted: information collection of contactless charging circuit, and trial fabrication of liquid crystal polymer ultra thin casing. 9 refs., 84 figs., 30 tabs.

Territorial fiscal control. Diagnostic and outlook

Directory of Open Access Journals (Sweden)

Carlos Ariel Sanchez-Torres

2010-03-01

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

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...

12 CFR 1510.4 - Who may act as the depositary and fiscal agent for the Funding Corporation?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Who may act as the depositary and fiscal agent for the Funding Corporation? 1510.4 Section 1510.4 Banks and Banking DEPARTMENT OF THE TREASURY RESOLUTION FUNDING CORPORATION RESOLUTION FUNDING CORPORATION OPERATIONS § 1510.4 Who may act as the...

Fiscal Federalism in Monetary Unions

DEFF Research Database (Denmark)

Dreyer, Johannes Kabderian; A. Schmid, Peter

2015-01-01

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

CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

OpenAIRE

Dănuţ CHILAREZ; George Sebastian ENE

2014-01-01

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

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

OpenAIRE

Yuan-Hong Ho; Chiung-Ju Huang

2014-01-01

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

Fiscal aspects of the European monetary integration

Directory of Open Access Journals (Sweden)

Golubović Srđan

2014-01-01

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

Bound on largest r ∼< 0.1 from sub-Planckian excursions of inflaton

International Nuclear Information System (INIS)

Chatterjee, Arindam; Mazumdar, Anupam

2015-01-01

In this paper we will discuss the range of large tensor to scalar ratio, r, obtainable from a sub-Planckian excursion of a single, slow roll driven inflaton field. In order to obtain a large r for such a scenario one has to depart from a monotonic evolution of the slow roll parameters in such a way that one still satisfies all the current constraints of \\texttt(Planck), such as the scalar amplitude, the tilt in the scalar power spectrum, running and running of the tilt close to the pivot scale. Since the slow roll parameters evolve non-monotonically, we will also consider the evolution of the power spectrum on the smallest scales, i.e. at P s (k ∼ 10 16  Mpc −1 )∼< 10 −2 , to make sure that the amplitude does not become too large. All these constraints tend to keep the tensor to scalar ratio, r ∼< 0.1. We scan three different kinds of potential for supersymmetric flat directions and obtain the benchmark points which satisfy all the constraints. We also show that it is possible to go beyond r ∼> 0.1 provided we relax the upper bound on the power spectrum on the smallest scales

Do Fiscal Rules Matter?

DEFF Research Database (Denmark)

Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

2016-01-01

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

Potentials and structure of fiscal devaluation in Serbia

Directory of Open Access Journals (Sweden)

Milošević Miloš

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Gabriela Mironov

2009-10-01

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

Federal Geothermal Research Program Update - Fiscal Year 2001

Energy Technology Data Exchange (ETDEWEB)

Laney, P.T.

2002-08-31

This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2001. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

the fiscality, tool of an energy policy

International Nuclear Information System (INIS)

2001-12-01

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

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

Directory of Open Access Journals (Sweden)

RADA POSTOLACHE

2012-05-01

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

NIH and NCI grant-related changes during fiscal years 2014 and 2015

Science.gov (United States)

Wong, Rosemary S. L.

2015-03-01

The 2014 fiscal year (FY) continued to be a challenging one for all federal agencies despite the many Congressional strategies proposed to address the U.S. budget deficit. The Bipartisan Budget Act of 2013 passed by the House and Senate in December 2013 approved a two-year spending bill which cancelled the FY2014 and FY2015 required sequestration cuts (i.e., 4-5% National Institute of Health (NIH)/National Cancer Institute (NCI) budget reduction initiated on March 1, 2013), but extended the sequestration period through FY2023. This bill passage helped minimize any further budget reductions and resulted in a final FY2014 NIH budget of 29.9 billion and a NCI budget of 4.9 billion. Both NIH and NCI worked hard to maintain awarding the same number of NIH/NCI investigator-initiated R01 and exploratory R21 grants funded in FY2014 and similar to the level seen in FY2013 and previous years (see Tables 1 and 2). Since Congress only recently passed the 2015 spending bill in December 16, 2014, the final NIH and NCI budget appropriations for FY2015 remains unknown at this time and most likely will be similar to the FY2014 budget level. The NCI overall success and funding rates for unsolicited investigator-initiated R01 applications remained at 15%, while the success rate for exploratory R21 applications was 12% in FY2014 with similar rates seen in FY2013 (see Tables 1 and 2). The success rate for biomedical research applications in the Photodynamic Therapy and laser research field will be provided for the past few years. NIH provides numerous resources to help inform the extramural biomedical research community of new and current grant applicants about new grant policy changes and the grant submission and review processes.

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

Directory of Open Access Journals (Sweden)

HURDUZEU Gheorghe

2014-07-01

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

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.

76 FR 5567 - Service Contract Inventory for Fiscal Year (FY) 2010

Science.gov (United States)

2011-02-01

... DEPARTMENT OF EDUCATION Service Contract Inventory for Fiscal Year (FY) 2010 AGENCY: Office of the Chief Financial Officer, U.S. Department of Education. ACTION: Notice of availability--FY 2010 Service.... Skelly, Chief Financial Officer. [FR Doc. 2011-2236 Filed 1-28-11; 11:15 am] BILLING CODE 4000-01-P ...

78 FR 10611 - Service Contract Inventory for Fiscal Year (FY) 2012

Science.gov (United States)

2013-02-14

... DEPARTMENT OF EDUCATION Service Contract Inventory for Fiscal Year (FY) 2012 AGENCY: Office of the Chief Financial Officer, U.S. Department of Education. ACTION: Notice of availability--FY 2012 service... Deputy Chief Financial Officer. [FR Doc. 2013-03441 Filed 2-13-13; 8:45 am] BILLING CODE 4000-01-P ...

Test-Retest Reliability of the Parent Behavior Importance Questionnaire-Revised and the Parent Behavior Frequency Questionnaire-Revised

Science.gov (United States)

Mowder, Barbara A.; Shamah, Renee

2011-01-01

This study evaluated the test-retest reliability of two parenting measures: the Parent Behavior Importance Questionnaire-Revised (PBIQ-R) and Parent Behavior Frequency Questionnaire-Revised (PBFQ-R). These self-report parenting behavior assessment measures may be utilized as pre- and post-parent education program measures, with parents as well as…

Japan's Sunshine Project. Solar energy R and D program

Energy Technology Data Exchange (ETDEWEB)

NONE

1981-05-01

This paper explains the Sunshine Project and its solar energy R and D program. The solar energy is poured into the earth at 1.04 x 10{sup 17} kcal per hour, while the energy consumption of the world in 1970 is equivalent to 30 minutes of the solar energy. It is infinite compared to fossil fuel and clean, with no extreme partiality by areas. Its problem in utilization, however, is the low energy density of 1 kw/m{sup 2} and unsteady supply caused by weather conditions, which raises difficulties in matching energy demand. These demerits and low competitiveness in cost must be overcome through R and D. Under the Sunshine Project, the solar energy utilization is in progress in the areas of thermal utilization in a building, solar thermal power generation, and photovoltaic power generation. The budget was 9.6 billion yen for fiscal 1980 and 8 billion yen for fiscal 1981. Since fiscal 1980, emphasis has been placed particularly on photovoltaic power generation. The experimental production of solar cells of 500 kW/year is scheduled as a target through fiscal 1981-82. Four demonstration plants and two central distributing substations for photovoltaic power generation are planned to be built by fiscal 1985. Also to be studied are 2 solar thermal power generation plants of 1,000 kWe each and a solar thermal system for industrial process heating. (NEDO)

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...

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

Stability and Repeatability of the Distress Thermometer (DT and the Edmonton Symptom Assessment System-Revised (ESAS-r with Parents of Childhood Cancer Survivors.

Directory of Open Access Journals (Sweden)

Tatsiana Leclair

Full Text Available Parents report psychological distress in association with their child's cancer. Reliable tools are needed to screen parental distress over the cancer trajectory. This study aimed to estimate the stability and repeatability of the Distress Thermometer (DT and the Depression and Anxiety items of the Edmonton Symptom Assessment System-revised (ESAS-r-D; -A in parents of children diagnosed with cancer.Fifty parents (28 mothers, median age = 44 of clinically stable survivors of childhood solid and brain tumours completed questionnaires about their own distress (DT, ESAS-r-D; -A, Brief Symptom Inventory-18: BSI-18, Patient Health Questionnaire-9: PHQ-9, Generalized Anxiety Disorder-7: GAD-7 and their children's quality of life (QoL; Peds Quality of Life: PedsQL twice, with a month interval between the two assessments. At retest, parents also evaluated life events that occurred between the two time points. Hierarchical regressions explored moderators for the temporal stability of test measures.Stability estimates were ICC = .78 for the DT, .55 for the ESAS-r-D, and .47 for the ESAS-r-A. Caseness agreement between test and retest was substantial for the DT, fair for the ESAS-r-D, and slight for the ESAS-r-A. Repeatability analyses indicated that the error range for the DT was more than 2 pts below/above actual measurement, whereas it was more than 3 pts for the ESAS-r-A, and 2.5 for the ESAS-r-D. Instability of the DT could be explained by changes in children's physical QoL, but not by other components of QoL or life events. No moderators of stability could be identified for the ESAS-r items.The DT appears to be a fairly stable measure when the respondent's condition is stable yet with a relatively wide error range. Fluctuations in distress-related constructs may affect the temporal stability of the DT. The lower stability of ESAS-r items may result from shorter time-lapse instructions resulting in a greater sensitivity to change. Findings support

Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

Directory of Open Access Journals (Sweden)

Rodríguez Salazar Oscar

1996-06-01

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

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

International Nuclear Information System (INIS)

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

2011-09-01

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

Revisoría fiscal y control fiscal como formas de control estatal en Colombia

OpenAIRE

Archibold Barrios, Wendell Graham

2013-01-01

El fenómeno de la corrupción es un flagelo que ha afectado a las estructuras democráticas de los estados. En consecuencia, estos han adoptado medidas de carácter constitucional orientadas a mitigar sus efectos. El control fiscal emerge como el eslabón de mayor relevancia en la cadena de custodia de los recursos pertenecientes al Estado. El objetivo del presente artículo es analizar la influencia de la revisoría fiscal en el ejercicio del control fiscal estatal en Colombia, en virtud de lo est...

Hydrochemical data from R/V MIKHAIL LOMONSOV and R/V AKADEMIK VERNADSKIY in the Indian Ocean from 16 May 1966 to 01 October 1981 (NODC Accession 0000277)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Hydrochemical data were collected from R/V MIKHAIL LOMONSOV and R/V AKADEMIK VERNADSKIY in the Indian Ocean from 16 May 1966 to 01 October 1981. Data were collected...

Fiscal aspects of European monetary integration

DEFF Research Database (Denmark)

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

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

Fiscal options for America's best hospitals.

Science.gov (United States)

Weil, T P; Pearl, G M

2001-06-01

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

STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

Directory of Open Access Journals (Sweden)

Тymoshenko A.

2018-01-01

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

Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal year 2016

International Nuclear Information System (INIS)

Ishimaru, Tsuneari; Yasue, Kenichi; Kokubu, Yoko; Niwa, Masakazu; Asamori, Koichi; Watanabe, Takahiro; Yokoyama, Tatsunori; Fujita, Natsuko; Shimizu, Mayuko; Hama, Yuki

2016-08-01

This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of high-level radioactive waste (HLW) in Japan Atomic Energy Agency, in fiscal year 2016. The objectives and contents in fiscal year 2016 are described in detail based on the outline of 7 years plan (fiscal years 2015-2021). Background of this research is clarified with the necessity and the significance for site investigation and safety assessment, and the past progress in this report. In addition, the plan framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

New fiscal crisis Nueva crisis fiscal

Directory of Open Access Journals (Sweden)

Giraldo Giraldo César

1996-06-01

Full Text Available The fiscal deficit in Latin America is currently caused by the external and internal debt, and the fact that economic authorities have lost the ability to manage an important part of macroeconomic policy as a result of the process of decentralization. Along with less macroeconomic control, destabilizing factors increase due to the greater mobility of international financial markets, where any changein signals provokes abrupt and massive movements of capital in favor of or against a country. This problem is aggravated by the dismantling of the principal regulations, especially those relating to exchange controls, foreign investment, and international trade. Fiscal policyends up defending the stability of the main economic variables, in anuncertain and unpredictable context determined by an autonomous finance capital. It defends the stability of three key prices: inflation, currency, and interest rateo An abrupt change in any of these may depreciate the real value of financial assets, with which financial wealth would disappear like foam.El déficit fiscal en América Latina se origina actualmente en las deuda externa e interna, y en que la autoridad económica ha perdido el manejo de una parte importante de la política macroeconómica como resultado del proceso de descentralización. A la par del menor control macroeconómico, los factores desestabilizadores aumentan por la mayor movilidad de mercados financieros internacionales, donde cualquier cambio en las señales suscita movimientos de capital abruptos y masivos en favor o en contra de un país. Este problema se agrava con el desmonte de las principales regulaciones, en especial a las referidas al control cambiario, la inversión extrnajera y el comercio internacional. La política fiscal termina defendiendo la estabilidad de las principales variables macroeconómicas, en un contexto incierto e impredecible determinado por un capital financiero autónomo. Defiende la estabilidad de tres

Taxation, Fiscal Deficit and Inflation in Pakistan

OpenAIRE

Ghulam Rasool Madni

2014-01-01

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

Parenting style impacts on quality of life in children with cerebral palsy.

Science.gov (United States)

Aran, Adi; Shalev, Ruth S; Biran, Gali; Gross-Tsur, Varda

2007-07-01

To assess the impact of parenting style and disease severity on quality of life (QOL) in children with cerebral palsy (CP). Thirty-nine children with CP, their siblings, and their parents participated in the study. Probands and siblings, ages 6 to 18 years, completed questionnaires on parenting style (accepting, rejecting, controlling, and autonomy allowing) using the Children's Report of Parental Behavior Inventory. Parents completed generic (Child Health Questionnaire [CHQ]) and disease-specific (Pediatric Outcomes Data Collecting Instrument [PODCI]) QOL questionnaires for both children. A physician determined disease severity with the Gross Motor Function Classification System. In children with CP, parenting style positively correlated with the CHQ scores: physical summary and psychosocial summary (r = 0.40, P = .01) and family activities scale (r = 0.34, P = .03). Autonomy allowing parenting style impacted on psychosocial aspects of QOL, as reflected by CHQ scores, more than the degree of disability. In other domains of QOL, the effect of parenting style was greater than IQ, anxiety, and socioeconomic status. Parenting style is a significant factor in QOL in CP and the only known factor to impact on the psychosocial domains of the CHQ, exceeding the effect of disease severity. Because QOL is an important treatment goal in children with CP, early family interventions, particularly those focusing on parenting style, should be considered.

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...

El gasto público en relación a las funciones fiscales y parafiscales del régimen tributario interno

OpenAIRE

Viscarra Luzuriaga, Carlos Eduardo

2015-01-01

El Plan Nacional del Buen Vivir es uno de los instrumentos más relevantes en el desenvolvimiento político, legal, económico y social del Ecuador, en el cual se basan las políticas fiscales aplicables para la recaudación tributaria, que permitirá sufragar el gasto público necesario para el cumplimiento de los objetivos planteados en este plan. Partiendo de esta premisa, en este trabajo se analizan y critican los principios fundamentales del PNBV y los efectos fiscales que produce su aplicación...

Fiscal policies in the European Union during the crisis

Directory of Open Access Journals (Sweden)

Ferreiro Jesús

2015-01-01

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

SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

OpenAIRE

Ionuţ-Cătălin Croitoru

2012-01-01

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

Can Fiscal Policy Stimulus Boost Economic Recovery?

OpenAIRE

Agnello, L.; Sousa, R.

2011-01-01

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

CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

Directory of Open Access Journals (Sweden)

Osman Nuri ARAS

2011-07-01

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

THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

Directory of Open Access Journals (Sweden)

Gondor Mihaela

2012-07-01

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

Deepening Representative Democracy through Fiscal ...

African Journals Online (AJOL)

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

Fiscal 1998 R and D report on femtosecond technology (power generation facility monitoring system using high- intensity X-ray pulse); 1998 nendo femuto byo technology no kenkyu kaihatsu (kokido X senb pulse riyo hatsuden shisetsu monitoring system no kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report reports the fiscal 1998 R and D result of Femtosecond Technology Research Association (FESTA) supported by NEDO. For creation of industrial basic technologies supporting the advanced information society in the 21st century, ultra-high speed electronics technology including new functions beyond the speed limit of conventional electronics technologies is indispensable. From such viewpoint, this R and D aims at establishment of the basic technology controlling conditions of beams and electrons in a femtosecond (10{sup -15}-10{sup -12} seconds) region. In development of the titled system, this R and D aims at generation of high-intensity X-ray pulse by interaction between femtosecond light pulse and high-density electron beam pulse, and development of measurement technology (non- stop inspection) of high-speed moving objects using such X- ray pulse. In fiscal 1998, this project succeeded in time stabilization of laser oscillators at a 100fs level and generation of low-emittance electron beam pulse through development of ultra-short pulse synchronization, laser stabilization and electron beam pulse generation technologies. (NEDO)

Analysis of Fiscal Rules in the European Monetary Union

Directory of Open Access Journals (Sweden)

Šehović Damir

2015-01-01

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

Unsustainable Public Debt in a European Fiscal Union?

Directory of Open Access Journals (Sweden)

Gábor Kutasi

2017-03-01

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

RÉGIME FISCAL DES MEMBRES DU PERSONNEL EN FRANCE: DÉCLARATION DES REVENUS 2002 - French version only

CERN Multimedia

2003-01-01

http://cern.ch/hr-div/internal/generalinfo/impots/impots_fr.asp IMPORTANT 1) Les autorités fiscales françaises ont informé l'Organisation de certaines modifications concernant le régime fiscal applicable à certains membres du personnel du CERN domiciliés en France. La Direction générale du CERN tente actuellement de clarifier certaines modalités d'application de ces mesures. Pour le moment, les membres du personnel résidant en France sont priés de se conformer aux instructions ci-après, ainsi qu'à celles qui seront éventuellement publiées en la matière au cours de l'année 2003. 2) Pour faire face à l'augmentation des demandes de consultation, la Division des Ressources humaines a mis en place un service de "première orientation" ("help desk") au 72838 qui vous adressera vers les services internes ou extérieurs compétents. Cependant, la Division des Ressources humaines ne pouvant se substituer aux autorités fiscales et ne disposant pas des ressources nécessaires pour traiter l'ensemble ...

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...

Birth and Adoptive Parent Antisocial Behavior and Parenting: A Study of Evocative Gene-Environment Correlation.

Science.gov (United States)

Klahr, Ashlea M; Burt, S Alexandra; Leve, Leslie D; Shaw, Daniel S; Ganiban, Jody M; Reiss, David; Neiderhiser, Jenae M

2017-03-01

Negative parenting is shaped by the genetically influenced characteristics of children (via evocative rGE) and by parental antisocial behavior; however, it is unclear how these factors jointly impact parenting. This study examined the effects of birth parent and adoptive parent antisocial behavior on negative parenting. Participants included 546 families within a prospective adoption study. Adoptive parent antisocial behavior emerged as a small but significant predictor of negative parenting at 18 months and of change in parenting from 18 to 27 months. Birth parent antisocial behavior predicted change in adoptive father's (but not mother's) parenting over time. These findings highlight the role of parent characteristics and suggest that evocative rGE effects on parenting may be small in magnitude in early childhood. © 2016 The Authors. Child Development © 2016 Society for Research in Child Development, Inc.

Crystal structure of (1S,3R,8R,9R-2,2-dichloro-3,7,7-trimethyl-10-methylenetricyclo[6.4.0.01,3]dodecan-9-ol

Directory of Open Access Journals (Sweden)

Ahmed Benzalim

2016-08-01

Full Text Available The title compound, C16H24Cl2O, was synthesized by treating (1S,3R,8S,9R,10S-2,2-dichloro-3,7,7,10-tetramethyl-9,10-epoxytricyclo[6.4.0.01,3]dodecane with a concentrated solution of hydrobromic acid. It is built up from three fused rings: a cycloheptane ring, a cyclohexyl ring bearing alkene and hydroxy substituents, and a cyclopropane ring bearing two chlorine atoms. The asymmetric unit contains two molecules linked by an O—H...O hydrogen bond. In the crystal, further O—H...O hydrogen bonds build up an R44(8 cyclic tetramer. One of the molecules presents disorder that affects the seven-membered ring. In both molecules, the six-membered rings display a chair conformation, whereas the seven-membered rings display conformations intermediate between boat and twist-boat for the non-disordered molecule and either a chair or boat and twist-boat for the disordered molecule owing to the disorder. The absolute configuration for both molecules is 1S,3R,8R,9R and was deduced from the chemical pathway and further confirmed by the X-ray structural analysis.

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...

Nuclear-related budget for fiscal 1982 increased by 7.1 %

International Nuclear Information System (INIS)

1982-01-01

In the budget draft for fiscal 1982, highest priority is given to the cost of energy countermeasures, and 563,200 million yen is earmarked, which is 13.2 % increase as compared with the budget for 1981. Emphasis is placed on the stable supply of oil and the development of the alternative sources of energy. The main pillar of the measures for alternative energy sources is nuclear power development. 290,448 million yen is allocated to the nuclearrelated budget, which is 7.1 % increase as compared with that for 1981. Besides, in order to develop overseas uranium resources and to promote nuclear fuel cycle industries and the domestic production of nuclear power equipments, the fiscal loans and investments of 159,000 million yen are available. The budget draft for the nuclear power development in the Science and Technology Agency is 243,038 million yen, which amounts to 83.7 % of the nuclear-related budget mentioned above. The budget for the STA is roughly classified into the expansion and reinforcement of nuclear safety measures, the establishment of nuclear fuel cycle, the development of advenced power reactors, the R and D on nuclear fusion and HTGRs, the R and D on nuclear ships, the smooth siting of nuclear facilities, etc. (Kako, I.)

Responsabilidad fiscal

Directory of Open Access Journals (Sweden)

Manuel Alberto Restrepo-Medina

2010-03-01

Full Text Available Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo ejercicio inadecuado, lesivo del erario, da lugar a la deducción de la consecuente responsabilidad patrimonial por parte de las contralorías. Ante la ausencia de desarrollo legal dada la precariedad de la regulación procesal contenida en la Ley 42 de 1993, la evolución conceptual al respecto fue asumida por las altas cortes hasta la expedición de la Ley 610 de 2000. Sin embargo, la demora en la expedición del estatuto legal que desarrollara integralmente el ejercicio de esta atribución de las contralorías, impide efectuar un juicio sobre las bondades o las fallas de la existencia y aplicación de esta institución jurídica de estirpe constitucional.

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

International Nuclear Information System (INIS)

2001-06-01

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

Budget estimates, fiscal years 1994--1995

International Nuclear Information System (INIS)

1993-04-01

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

Mind matters: A meta-analysis on parental mentalization and sensitivity as predictors of infant-parent attachment.

Science.gov (United States)

Zeegers, Moniek A J; Colonnesi, Cristina; Stams, Geert-Jan J M; Meins, Elizabeth

2017-12-01

Major developments in attachment research over the past 2 decades have introduced parental mentalization as a predictor of infant-parent attachment security. Parental mentalization is the degree to which parents show frequent, coherent, or appropriate appreciation of their infants' internal states. The present study examined the triangular relations between parental mentalization, parental sensitivity, and attachment security. A total of 20 effect sizes (N = 974) on the relation between parental mentalization and attachment, 82 effect sizes (N = 6,664) on the relation between sensitivity and attachment, and 24 effect sizes (N = 2,029) on the relation between mentalization and sensitivity were subjected to multilevel meta-analyses. The results showed a pooled correlation of r = .30 between parental mentalization and infant attachment security, and rs of .25 for the correlations between sensitivity and attachment security, and between parental mentalization and sensitivity. A meta-analytic structural equation model was performed to examine the combined effects of mentalization and sensitivity as predictors of infant attachment. Together, the predictors explained 12% of the variance in attachment security. After controlling for the effect of sensitivity, the relation between parental mentalization and attachment remained, r = .24; the relation between sensitivity and attachment remained after controlling for parental mentalization, r = .19. Sensitivity also mediated the relation between parental mentalization and attachment security, r = .07, suggesting that mentalization exerts both direct and indirect influences on attachment security. The results imply that parental mentalization should be incorporated into existing models that map the predictors of infant-parent attachment. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

The European Fiscal Union creation process

Directory of Open Access Journals (Sweden)

Oleksandr Sharov

2015-06-01

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

Fiscal Liability of State Contractors

Directory of Open Access Journals (Sweden)

Santiago Fajardo-Peña

2017-06-01

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

FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

Directory of Open Access Journals (Sweden)

STANCIU Dorică

2015-05-01

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

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

Science.gov (United States)

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

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

34 CFR 300.519 - Surrogate parents.

Science.gov (United States)

2010-07-01

... 34 Education 2 2010-07-01 2010-07-01 false Surrogate parents. 300.519 Section 300.519 Education... DISABILITIES Procedural Safeguards Due Process Procedures for Parents and Children § 300.519 Surrogate parents... parent (as defined in § 300.30) can be identified; (2) The public agency, after reasonable efforts...

Insomnia and Parental Overprotection are Associated with Academic Stress among Medical Students

Directory of Open Access Journals (Sweden)

Yuree Kang

2017-12-01

Full Text Available Background and Objective The purpose of this study was to explore particular aspects of the mental health status of medical students and to identify relationships among them. Methods All 191 medical students from University of Ulsan College of Medicine were included in this study. Psychological parameters were measured with the Medical Stress Scale (MSS, Insomnia Severity Index, Korean-Parental Overprotection Scale, Patient Health Questionnaire-9 and Academic Motivation Scale. Results Stressed students (MSS ≥ 28 had significantly higher scores on insomnia severity (5.8 ± 4.5 vs 4.4 ± 3.0, p < 0.05, depression (5.7 ± 4.5 vs 2.6 ± 2.4, p < 0.01, and amotivation (9.3 ± 3.3 vs 6.9 ± 2.2, p < 0.01 and lower scores of intrinsic motivation (3.5 ± 7.1 vs. 41.7 ± 7.2, p < 0.01 compared to non-stressed students (MSS < 28. Significant correlations were noted between several factors and Medical Stress Scores. Specifically, insomnia, depression, amotivation and maternal ‘face culture’ of parental overprotection, had independent and significant influences on academic stress reported by medical students (R2 = 0.39, p < 0.01. Conclusions Our findings revealed insomnia, depression, academic motivation and parental overprotection are relevant factors influencing stress in medical students. Current results provide insights for stress management including the importance of parenting intervention.

38 CFR 3.404 - Parents.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Parents. 3.404 Section 3..., Compensation, and Dependency and Indemnity Compensation Effective Dates § 3.404 Parents. Awards of additional amounts of compensation and dependency and indemnity compensation based on a parent's need for aid and...

45 CFR 98.30 - Parental choice.

Science.gov (United States)

2010-10-01

... Program Operations (Child Care Services)-Parental Rights and Responsibilities § 98.30 Parental choice. (a... category of care; or (2) Having the effect of limiting parental access to or choice from among such... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parental choice. 98.30 Section 98.30 Public...

Financial fragility and the fiscal multiplier

NARCIS (Netherlands)

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

2013-01-01

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

Taxation, Fiscal Deficit and Inflation in Pakistan

Directory of Open Access Journals (Sweden)

Ghulam Rasool Madni

2014-09-01

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

Fiscal Multipliers in Ukraine

OpenAIRE

Pritha Mitra; Tigran Poghosyan

2015-01-01

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

Fiscal sustainability in Malaysia: a re-examination

OpenAIRE

Hui, Hon Chung

2013-01-01

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

Fiscal councils and economic volatility

Czech Academy of Sciences Publication Activity Database

Geršl, A.; Jašová, M.; Zápal, Jan

2014-01-01

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

Fiscal ethics, policies, and theories

Directory of Open Access Journals (Sweden)

Andrés Blanco

2016-08-01

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

Fiscal Transparency, Elections and Public Employment

DEFF Research Database (Denmark)

Aaskoven, Lasse

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Sérgio Wulff Gobetti

2010-01-01

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

Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

Directory of Open Access Journals (Sweden)

Aleksander ARISTOVNIK

2012-10-01

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

Angry responses to infant challenges: parent, marital, and child genetic factors associated with harsh parenting.

Science.gov (United States)

Hajal, Nastassia; Neiderhiser, Jenae; Moore, Ginger; Leve, Leslie; Shaw, Daniel; Harold, Gordon; Scaramella, Laura; Ganiban, Jody; Reiss, David

2015-01-01

This study examined genetic and environmental influences on harsh parenting of adopted 9-month-olds (N = 503), with an emphasis on positive child-, parent-, and family-level characteristics. Evocative gene-environment correlation (rGE) was examined by testing the effect of both positive and negative indices of birth parent temperament on adoptive parents' harsh parenting. Adoptive fathers' harsh parenting was inversely related to birth mother positive temperament, indicating evocative rGE, as well as to marital quality. Adoptive parents' negative temperamental characteristics were related to hostile parenting for both fathers and mothers. Findings support the importance of enhancing positive family characteristics in addition to mitigating negative characteristics, as well as engaging multiple levels of the family system to prevent harsh parenting. © 2015 The Authors. Child Development © 2015 Society for Research in Child Development, Inc.

Parenting style, parent-youth conflict, and medication adherence in youth with type 2 diabetes participating in an intensive lifestyle change intervention.

Science.gov (United States)

Saletsky, Ronald D; Trief, Paula M; Anderson, Barbara J; Rosenbaum, Paula; Weinstock, Ruth S

2014-06-01

Parenting behaviors and family conflict relate to type 1 diabetes outcomes in youth. Our purpose was to understand these relationships in parents and youth with type 2 diabetes (T2DM). The TODAY (Treatment Options for Type 2 Diabetes in Adolescents and Youth) trial enrolled youth (10-17 years) with T2DM and parent/guardian. For this ancillary study, we enrolled a sample of youth-parent pairs (N = 137) in 1 study arm (metformin plus lifestyle intervention). They completed questionnaires measuring parenting style related to normative (e.g., completing homework) and diabetes self-care (e.g., testing blood glucose) tasks, and parent-youth verbal conflict (baseline, 6, and 12 months). Parenting style was consistent across normative and diabetes tasks, with gradual increases in autonomy perceived by youth. Conversations were generally calm, with greater conflict regarding normative than diabetes tasks at baseline (youth: p parent: p = .01), 6 months (youth: p = .02, parent: p > .05), and 12 months (youth: p > .05., parent: p = .05). A permissive parenting style toward normative tasks and a less authoritarian style toward diabetes tasks, at baseline, predicted better medication adherence (8-12 months) (normative: adjusted R2 = 0.48, p Parent-youth conflict did not predict medication adherence. Youth with T2DM who perceive more autonomy (less parental control) in day-to-day and diabetes tasks are more likely to adhere to medication regimens. It may be valuable to assess youth perceptions of parenting style and help parents understand youths' needs for autonomy.

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)

"Las cooperativas de utilidad pública e iniciativa social. Aspectos administrativos y fiscales" (Public utility ando social initiative cooperatives. Administrative and tax aspects

Directory of Open Access Journals (Sweden)

Vega M.ª Arnáez Arce

2013-01-01

Full Text Available En este trabajo se analiza el régimen jurídico administrativo de lascooperativas calificadas como de utilidad pública e iniciativa social, por la singularidadde su objeto, toda vez que se trata de cooperativas dedicadas a la prestaciónde servicios asistenciales y de atención a las personas. Entre otros, el desarrollode actividades sanitarias, terapéuticas, educativas, culturales, recreativas, deintegración laboral y de defensa de personas o colectivos con especiales dificultadesde integración. Además, la concurrencia de un interés público hace que la tributaciónde estas cooperativas se aparte del régimen fiscal especial previsto paralas cooperativas, y se les aplique otro régimen fiscal especial más beneficioso.

45 CFR 98.32 - Parental complaints.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parental complaints. 98.32 Section 98.32 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Program Operations (Child Care Services)-Parental Rights and Responsibilities § 98.32 Parental complaints...

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

International Nuclear Information System (INIS)

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

2011-07-01

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

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

International Nuclear Information System (INIS)

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

2012-07-01

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

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

International Nuclear Information System (INIS)

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

2010-09-01

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

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 1993 R and D project for industrial science and technology. Report on results of R and D on silicon-based high polymer material; 1993 nendo keisokei kobunshi zairyo no kenkyu kaihtsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-03-01

R and D was conducted on the silicon-based high polymer that are hoped for superior electronic/optical functions and heat/flame-resistant dynamical properties, for the purpose of establishing fundamental technologies such as molecular design, synthesis, material forming and evaluation method, with the fiscal 1993 results summarized. In the synthesis of electrically conductive silicon-based polymeric materials, a concept of indirect doping was presented, revealing that workability and electrically conductive properties were enhanced by additives. In the synthesis of new silicon-based polymeric materials capable of circuit plotting, studies were made on Si-Si bond forming reaction of alkoxydisilanes as well as on the correlation between polysilane skeleton structure and its property. In the synthesis of new silicon-based polymeric materials having for example a light-emitting function, evaluation was made on synthesis and light emitting property concerning the compound that controlled the silicon skeleton structure. In addition, R and D was conducted on the precision synthesis technology of compounds, on which manifestation of photoelectric conversion function was expected. Further, research was done on unsaturated and high coordination organosilicic compound, functionality of silicon-based high polymer, and synthesis/polymerization of silicon monomer. (NEDO)

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

OpenAIRE

Lustig, Nora

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Antoniu PREDESCU

2014-12-01

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

Relationship of personal authoritarianism with parenting styles.

Science.gov (United States)

Manuel, Laura

2006-02-01

This research investigated the relationship between the personality construct of right-wing authoritarianism and Baumrind's 1971 proposed parenting styles of authoritarian, authoritative, and permissive parenting. 68 youth ages 12-18 along with one of their parents participated. The children rated both parents on Buri's 1991 Parental Authority Questionnaire. One of the parents responded to Altemeyer's Right-Wing Authoritarian Scale. People with higher scores on Altemeyer's scale were more likely to prefer the authoritarian parenting style as their offspring reported (r = .33). Permissive parenting correlated negatively with the measure of authoritarianism as a personality variable (r = -.56).

45 CFR 98.31 - Parental access.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parental access. 98.31 Section 98.31 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Program Operations (Child Care Services)-Parental Rights and Responsibilities § 98.31 Parental access. The...

Assessing the impact of the primary school-based nutrition intervention Petits cuistots--parents en réseaux.

Science.gov (United States)

Bisset, Sherri L; Potvin, Louise; Daniel, Mark; Paquette, Manon

2008-01-01

This study sought to provide an intermediate impact assessment of the nutrition intervention Petits cuistots--parents en réseaux (Little Cooks--Parental Networks) on: 1) knowledge, attitude, capacity and experience with regard to nutrition, diet and cookery, and 2) parental and/or family participation in school. A total of 388 students from grades 5 (participants) and 6 (non-participants). The evaluation of the nutrition intervention took place in each of the seven participating elementary schools, all of which are located in Montreal's most disadvantaged neighbourhoods. The program component "Little Cooks" is a nutrition workshop run by community dieticians. Each of the eight annual workshops features a food item and nutrition theme with a recipe for a collective food preparation and tasting experience. Classroom teachers participate to provide classroom management and program support. The "Parental Networks" component of the program invites parents to assist with the nutrition workshop, and offers additional parent and family activities which link to nutrition workshop themes (e.g., dinners or visits to local food producers). The program had some impact on knowledge of the nutrient content of food, food produce and cooking; attitude and experience with tasting of new or less common foods; and perceived cooking capacity. Families with students participating in the program participated more in school activities than did families of students not in the program. Our assessment indicates a potential program impact upon several intermediate impact measures, and in so doing highlights a promising nutrition capacity-promoting intervention.

Fiscal maneuver and restructuring of the Russian economy

Directory of Open Access Journals (Sweden)

Alexey Kudrin

2017-09-01

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

Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

Energy Technology Data Exchange (ETDEWEB)

NONE

2008-02-15

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

75 FR 53701 - Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01...

Science.gov (United States)

2010-09-01

... DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration [Docket No. FDA-2010-N-0394] Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01); Correction AGENCY: Food and Drug Administration, HHS. ACTION: Notice; correction. SUMMARY: The Food and Drug...

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

34 CFR 300.612 - Notice to parents.

Science.gov (United States)

2010-07-01

... 34 Education 2 2010-07-01 2010-07-01 false Notice to parents. 300.612 Section 300.612 Education... § 300.612 Notice to parents. (a) The SEA must give notice that is adequate to fully inform parents about... parents and children regarding this information, including the rights under FERPA and implementing...

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.

Coping strategies and parental attitudes, a comparison of parents with children with autistic spectrum disorders and parents with non-autistic children.

Science.gov (United States)

Sivberg, Bengt

2002-01-01

This study focused on the coping strategies of parents' with children with autistic spectrum disorders (ASD) and the relation between these strategies and parenting styles. Coping strategies were measured using the Sense of Coherence Scale (SOC) and the Purpose in Life Test (PIL-R). Parental attitudes toward loving care, stress, worry, and guilt feelings were assessed using the Family Impact Questionnaire. Two groups of participants were included: parents with children with ASD (EG) (n = 66) and a matched control group (CG) (n = 66). Paired Samples t-Test and Pearson's r correlation were used as methods of analysis. Main results distinguished significant (p fathers and probably an indicator of a stronger burnout effect of the mothers.

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

34 CFR 303.406 - Surrogate parents.

Science.gov (United States)

2010-07-01

... 34 Education 2 2010-07-01 2010-07-01 false Surrogate parents. 303.406 Section 303.406 Education... DISABILITIES Procedural Safeguards General § 303.406 Surrogate parents. (a) General. Each lead agency shall ensure that the rights of children eligible under this part are protected if— (1) No parent (as defined...

R and D project for large industrial technologies in fiscal 1989. Report on achievements in R and D of robots for critical works; 1989 nendo seika hokokusho. Ogata kogyo gijutsu kenkyu kaihatsu jigyo. Kyokugen sagyo robot no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1990-03-01

Research and development have been performed on basic technologies common to different types of robots to carry out works in critical conditions. This paper summarizes the achievements in fiscal 1989. In the R and D of sensor technologies, a prototype tri-axial one-millimeter sensor array and a signal processing device were produced and evaluations were given. A prototype production and evaluations were made on a system that can recognize comprehensively the slip, hardness, and moment as the tri-axial tactile information. In the R and D of motive force technologies, discussions were given on improvement of sensitivity of the torque sensor in the actuator for force control. Design and prototype fabrication were carried out on a speed reducer integrated actuator having a torque sensor for the manipulator's elbow joint. In addition, a force controlled controller was fabricated on a trial basis, which compensates the non-linearity of the force controlled actuator by means of software control. In the R and D of the robot languages, an application program was prepared on a representative work related to movements of a critical work robot. Verification was also conducted on the reasonability of the grammar specifications. (NEDO)

R and D project for large industrial technologies in fiscal 1990. Report on achievements in R and D of robots for critical works; 1990 nendo seika hokokusho. Ogata kogyo gijutsu kenkyu kaihatsu jigyo. Kyokugen sagyo robot no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1991-01-01

Research and development have been performed on basic technologies common to different types of robots to carry out works in critical conditions. This paper summarizes the achievements in fiscal 1990. In the R and D of tactile sensors, a prototype multi-element sensor array applicable to fingers of a robot hand was produced, and the characteristics test was conducted. In the R and D of motive force technologies, a force controlled actuator for wrist containing a torque sensor was designed and produced on a trial basis, whereas evaluations were given on the size and weight reduction and the force control performance. Regarding the actuator with redundant degree of freedom, a force controlled arm was attached with an actuator with three degrees of freedom to have performed an evaluation experiment. With regard to a small size and light weight controller, fabrication was carried out on a multi-function, high-density controller which adds positional control and peripheral interface functions to the force controlling function, and an evaluation was given. In the R and D of robot language, discussions were given on robot languages related to each system of movement, manipulation, and sensors, and the grammar specifications were prepared. (NEDO)

THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

Directory of Open Access Journals (Sweden)

Silvia Lăzărescu (Marinescu

2008-12-01

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

THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

Directory of Open Access Journals (Sweden)

Inceu Adrian

2009-05-01

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

Franquismo y disidencia sexual. La visión del Ministerio Fiscal de la época

Directory of Open Access Journals (Sweden)

Víctor M. Ramírez Pérez

2018-04-01

Full Text Available Las personas lesbianas, gays, transexuales y bisexuales (LGTB fueron duramente reprimidas durante la dictadura franquista. Múltiples fueron los sistemas de control social que se utilizaron para esta represión, entre los que se puede resaltar el sistema penal y, dentro de sus instituciones, la del Ministerio Fiscal. En el ejercicio de sus funciones, la Fiscalía del régimen se esmeró en garantizar una estricta aplicación de las normas creadas por el sistema para reprimir a las disidencias sexuales. En las memorias de la Fiscalía General del Estado encontramos vestigios claros y significativos del tratamiento que se dio a dichas disidencias durante los largos años de la dictadura. En este texto pretendemos analizar y sistematizar parte de las referencias incluidas en las citadas memorias con el fin de ofrecer un panorama sobre la percepción que tenía aquella sociedad acerca la realidad de las personas LGTB y el trato jurídico y social que se les proporcionó.

Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

Energy Technology Data Exchange (ETDEWEB)

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

2016-07-01

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

In-Depth Study Of European Union Fiscal Approximation

Directory of Open Access Journals (Sweden)

Andreea Roxana TOMI

2011-05-01

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

Horonobe Underground Research Laboratory project. Investigation report for the 2010 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sawada, Sumiyuki; Sugita, Yutaka

2011-09-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2010 fiscal year (2010/2011). The investigations, which are composed of 'Geoscientific research' and 'R and D on geological disposal technology', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2010 Fiscal year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. For the sake of this, JAEA has proceeded with the project in collaboration with experts from domestic and overseas research organisations. (author)

FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

Directory of Open Access Journals (Sweden)

Anca Florentina GAVRILUŢĂ (VATAMANU

2017-12-01

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

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?

Directory of Open Access Journals (Sweden)

Martin Rolák

2015-01-01

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

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

National Research Council Canada - National Science Library

2000-01-01

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

The Practice of Fiscal Citizenship

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

Directory of Open Access Journals (Sweden)

Cirmaciu Diana

2010-07-01

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

Parental influences on memories of parents and friends.

Science.gov (United States)

Tani, Franca; Bonechi, Alice; Peterson, Carole; Smorti, Andrea

2010-01-01

The authors evaluated the role parent-child relationship quality has on two types of memories, those of parents and those of friends. Participants were 198 Italian university students who recalled memories during 4 separate timed memory-fluency tasks about their preschool, elementary school, middle school, high school and university years. Half were instructed to recall memories involving parents and the remainder memories involving friends. Moreover, parent-child relationships were assessed by the Network of Relationships Inventory (NRI; W. Furman & D. Buhrmester, 1985) and Adolescents' Report of Parental Monitoring (D. M. Capaldi & G. R. Patterson, 1989). Results showed that men with positive parent-son relationships had more memories of parents and more affectively positive memories of friends, supporting a consistency model positing similarity between parent-child relationships and memories of friends. Women with positive parental relationship quality had more affectively positive memories of parents but for friends, positive relationship quality only predicted positive memories when young. At older ages, especially middle school-aged children, negative parent-daughter relationships predicted more positive memories of friends, supporting a compensatory model. The gender of parent also mattered, with fathers having a more influential role on affect for memories of friends.

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 ...

75 FR 47602 - Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01)

Science.gov (United States)

2010-08-06

...] Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01) AGENCY: Food... (OPD) grant program. The goal of FDA's OPD grant program is to support the clinical development of... product will be superior to the existing therapy. FDA provides grants for clinical studies on safety and...

77 FR 46764 - Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01)

Science.gov (United States)

2012-08-06

...] Clinical Studies of Safety and Effectiveness of Orphan Products Research Project Grant (R01) AGENCY: Food... per year. B. Research Objectives The goal of FDA's OPD grant program is to support the clinical... (OPD) grant program. The goal of FDA's OPD grant program is to support the clinical development of...

Tax incentives and firm size : effects on private R&D investment in Spain

NARCIS (Netherlands)

Labeaga Azcona, J.; Martínez-Ros, E.; Mohnen, P.

2014-01-01

The use of fiscal policy instruments to stimulate private R&D is widespread and important in some countries like Spain. In this paper we explore the effectiveness of R&D tax incentives on knowledge capital accumulation in Spanish manufacturing firms using an unbalanced panel and compare the

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.

Report for the coal type committee meetings in fiscal 1988; 1987 nendo tanshu iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-03-01

The first committee meeting was held on September 30, 1987. The major agenda included: a development plan for the basic research, and as the summary of the achievements in fiscal 1986, Chinese coal liquefaction tests, coal type surveys, coal resource surveys, and as the research plan for fiscal 1987, coal resource surveys (Alaskan coal and Kalimantan coal), coal type surveys, and Chinese coal liquefaction tests. The results thereon were reported and deliberated. The second committee meeting was held on February 25, 1988. The agenda included: an interim report on the Chinese coal liquefaction tests, coal type surveys, coal resource surveys, (Alaskan coal and Kalimantan coal), as the interim report on the research achievements in fiscal 1987. Among the agenda, especially on the Chinese coal liquefaction tests, the data of the tests performed by the Chinese side and presented at the Japan-China joint technology sub-committee were introduced in detail, having drawn attention of the attendants. The first committee meeting reported the result of the autoclave test carried out by the Chinese side, the result of operation of the small continuous device (0.1 t/d) in fiscal 1986, and the result of the autoclave test performed by Mitsui Engineering and Shipbuilding for comparison. The second committee meeting reported the result of continuous operation implemented in China from August through September 1987 in the Chinese coal liquefaction test. (NEDO)

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...

Federal Geothermal Research Program Update Fiscal Year 1999

Energy Technology Data Exchange (ETDEWEB)

2004-02-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal and Wind Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The following mission and goal statements guide the overall activities of the Office of Geothermal and Wind Technologies. This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 1999. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal and Wind Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

Fiscal multipliers over the growth cycle : evidence from Malaysia

OpenAIRE

Rafiq, Sohrab; Zeufack, Albert

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Agung Darono

2016-12-01

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

Factors within the family environment such as parents' dietary habits and fruit and vegetable availability have the greatest influence on fruit and vegetable consumption by Polish children.

Science.gov (United States)

Wolnicka, Katarzyna; Taraszewska, Anna Małgorzata; Jaczewska-Schuetz, Joanna; Jarosz, Mirosław

2015-10-01

To identify determinants of fruit and vegetable (F&V) consumption among school-aged children. A survey study was conducted in October 2010. The questionnaire contained questions concerning social and demographic data, lifestyle and dietary habits, particularly the frequency of F&V consumption, availability of F&V and knowledge about recommended amounts of F&V intake. Polish primary schools. Children (n 1255) aged 9 years from randomly selected primary schools and their parents. The children's consumption of fruit and of vegetables was influenced by the fruit consumption and vegetable consumption of their parents (r=0·333 and r=0·273, respectively; P=0·001), parents encouraging their children to eat F&V (r=0·259 and r=0·271, respectively; P=0·001), giving children F&V to take to school (r=0·338 and r=0·321, respectively; P=0·001) and the availability of F&V at home (r=0·200 and r=0·296, respectively; P=0·001). Parental education influenced only the frequency of fruit consumption (r=0·074; P=0·01). A correlation between parents' knowledge of the recommended intakes and the frequency of vegetable and fruit consumption by children was noticed (r=0·258 and r=0·192, respectively, P=0·001). Factors within the family environment such as parents' dietary habits and F&V availability had the greatest influence on the F&V consumption by children. Educational activities aimed at parents are crucial to increase the consumption of F&V among children.

Fostering resilience in National Guard and Reserve families: A contextual adaptation of an evidence-based parenting program.

Science.gov (United States)

Pinna, Keri L M; Hanson, Sheila; Zhang, Na; Gewirtz, Abigail H

2017-01-01

Military deployment of a parent is a risk factor for children's internalizing and externalizing problems. This risk may be heightened in National Guard and Reserve (NG/R) families who tend to be isolated from other NG/R families and do not benefit from the centralized support system available to active duty families living on military bases. Isolation and trauma-related disorders may complicate the adjustment of military families during reintegration. An evidence-based parent training intervention was modified to meet the unique needs of recently deployed NG/R parents and their spouses, and the modified program was evaluated in a randomized controlled trial. The current study examines engagement and satisfaction with the program. Modifications such as employment of military-connected facilitators sought to maximize engagement in and satisfaction with the program. Engagement and satisfaction were examined between mothers and fathers, as well as between groups led by a military-connected facilitator and those led by civilian facilitators. Significantly greater engagement was noted for groups that were led by a military-connected facilitator (p = .01). There were no differences between genders in attendance rates, though greater positive group experiences were reported by mothers versus fathers (p = .01). Results are discussed in the context of engagement and satisfaction reported for similar programs. Implications for working with military families are also considered. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

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 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

Measuring adolescents' HRQoL via self reports and parent proxy reports: an evaluation of the psychometric properties of both versions of the KINDL-R instrument.

Science.gov (United States)

Erhart, Michael; Ellert, Ute; Kurth, Bärbel-Maria; Ravens-Sieberer, Ulrike

2009-08-26

Several instruments are available to assess children's health-related quality of life (HRQoL) based on self reports as well as proxy reports from parents. Previous studies have found only low-to-moderate agreement between self and proxy reports, but few studies have explicitly compared the psychometric qualities of both. This study compares the reliability, factorial validity and convergent and known group validity of the self-report and parent-report versions of the HRQoL KINDL-R questionnaire for children and adolescents. Within the nationally representative cross-sectional German Health Interview and Examination Survey for Children and Adolescents (KiGGS), 6,813 children and adolescents aged 11 to 17 years completed the KINDL-R generic HRQoL instrument while their parents answered the KINDL proxy version (both in paper-and-pencil versions). Cronbach's alpha and confirmatory factor-analysis models (linear structural equation model) were obtained. Convergent and discriminant validity were assessed by calculating the Pearson's correlation coefficient for the Strengths and Difficulties Questionnaire. Known-groups differences were examined (ANOVA) for obese children and children with a lower familial socio-economic status. The parent reports achieved slightly higher Cronbach's alpha values for the total score (0.86 vs. 0.83) and most sub-scores. Confirmatory factor analysis revealed an acceptable fit of the six-dimensional measurement model of the KINDL for the parent (RMSEA=0.07) and child reports (RMSEA=0.06). Factorial invariance across the two versions did not hold with regards to the pattern of loadings, the item errors and the covariation between latent concepts. However the magnitude of the differences was rather small. The parent report version achieved slightly higher convergent validity (r=0.44-0.63 vs. r=0.33-0.59) in the Strengths and Difficulties Questionnaire. No clear differences were observed for known-groups validity. Our study showed that parent

Measuring adolescents' HRQoL via self reports and parent proxy reports: an evaluation of the psychometric properties of both versions of the KINDL-R instrument

Directory of Open Access Journals (Sweden)

Ravens-Sieberer Ulrike

2009-08-01

Full Text Available Abstract Background Several instruments are available to assess children's health-related quality of life (HRQoL based on self reports as well as proxy reports from parents. Previous studies have found only low-to-moderate agreement between self and proxy reports, but few studies have explicitly compared the psychometric qualities of both. This study compares the reliability, factorial validity and convergent and known group validity of the self-report and parent-report versions of the HRQoL KINDL-R questionnaire for children and adolescents. Methods Within the nationally representative cross-sectional German Health Interview and Examination Survey for Children and Adolescents (KiGGS, 6,813 children and adolescents aged 11 to 17 years completed the KINDL-R generic HRQoL instrument while their parents answered the KINDL proxy version (both in paper-and-pencil versions. Cronbach's alpha and confirmatory factor-analysis models (linear structural equation model were obtained. Convergent and discriminant validity were assessed by calculating the Pearson's correlation coefficient for the Strengths and Difficulties Questionnaire. Known-groups differences were examined (ANOVA for obese children and children with a lower familial socio-economic status. Results The parent reports achieved slightly higher Cronbach's alpha values for the total score (0.86 vs. 0.83 and most sub-scores. Confirmatory factor analysis revealed an acceptable fit of the six-dimensional measurement model of the KINDL for the parent (RMSEA = 0.07 and child reports (RMSEA = 0.06. Factorial invariance across the two versions did not hold with regards to the pattern of loadings, the item errors and the covariation between latent concepts. However the magnitude of the differences was rather small. The parent report version achieved slightly higher convergent validity (r = 0.44 – 0.63 vs. r = 0.33 – 0.59 in the Strengths and Difficulties Questionnaire. No clear differences were

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...

34 CFR 200.36 - Communication with parents.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Communication with parents. 200.36 Section 200.36... with parents. (a) Throughout the school improvement process, the State, LEA, or school must communicate with the parents of each child attending the school. (b) The State, LEA, or school must ensure that...

Equilibrium Implications of Fiscal Policy with Tax Evasion

DEFF Research Database (Denmark)

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

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

OCRWM annual report to Congress, fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

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

OCRWM annual report to Congress, fiscal year 1997

International Nuclear Information System (INIS)

1998-07-01

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

SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

Directory of Open Access Journals (Sweden)

Dumitrescu Serju

2013-07-01

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

Horonobe Underground Research Laboratory project. Investigation report for the 2006 fiscal year

International Nuclear Information System (INIS)

Matsui, Hiroya; Nakayama, Masashi; Sanada, Hiroyuki

2008-05-01

The Horonobe Underground Research Laboratory is planned to extend over a period of 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2006 fiscal year (2006/2007), the second year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on the geological disposal of high-level radioactive waste (HLW)', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2006 Fiscal Year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. JAEA proceeded with the project in, collaboration with experts from domestic and overseas research organisation. (author)

Horonobe Underground Research Laboratory project. Investigation report for the 2007 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sanada, Hiroyuki; Sugita, Yutaka

2008-09-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period of 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations', 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2007 fiscal year (2007/2008), the 3rd year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on the geological disposal of high-level radioactive waste (HLW)', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2007 Fiscal Year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. JAEA proceeded with the project in collaboration with experts from domestic and overseas research organisation. (author)

Horonobe Underground Research Laboratory project investigation report for the 2008 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sano, Michiaki; Sanada, Hiroyuki; Sugita, Yutaka

2009-11-01

The Horonobe Underground Research Laboratory Project is planned to extend over a period 20 years. The investigations will be conducted in three phases, namely 'Phase 1: Surface-based investigations' 'Phase 2: Construction Phase' (investigations during construction of the underground facilities) and 'Phase 3: Operation phase' (research in the underground facilities). This report summarizes the results of the investigations for the 2008 fiscal year (2008/2009), the 4th year of the Phase 2 investigations. The investigations, which are composed of 'Geoscientific research' and 'R and D on geological disposal technology', were carried out according to 'Horonobe Underground Research Laboratory Project Investigation Program for the 2008 Fiscal year'. The results of these investigations, along with the results which were obtained in other departments of Japan Atomic Energy Agency (JAEA), are properly offered to the implementations and the safety regulations. For the sake of this, JAEA has proceeded with the project in collaboration with experts from domestic and overseas research organisations. (author)

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

Science.gov (United States)

Lu, Linna; Lei, Yalin

2013-01-01

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

Fiscal and Financial Stability in Romania - An Overview

Directory of Open Access Journals (Sweden)

Florin OPREA

2013-10-01

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

Fiscal 1976 Sunshine Project result report. R and D on solar cooling/heating and hot water supply system (R and D on the system for existing detached houses); 1976 nendo taiyo reidanbo oyobi kyuto system no kenkyu kaihatsu seika hokokusho. Kison kojin jutakuyo system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1977-05-27

This report describes the fiscal 1976 research result on solar cooling/heating and hot water supply systems for existing detached houses. In system analysis, various evaluation items of the primary experimental house to be constructed and the titled thermal system were determined, and its measurement/control online program was developed. In the R and D on equipment and materials, the performance of the vacuum collector prepared in last fiscal year was tested, and based on its result and study on optimum structure, the new prototype vacuum collector was fabricated. In the study on heat transfer and heat storage system equipment, the medium-scale latent heat type heat storage tank (1 x 10{sup 4}kcal in thermal capacity, 8 x 10{sup 3}kcal/h in thermal output) using ammonium alum was prepared. For a preventive mechanism against supercooling, reconsideration of structure of a crystal nucleus formation plate was necessary. In the study on refrigerator driven by Rankine cycle engine, the prototype compressor more than 3,000kcal/h in refrigeration capacity was fabricated. Construction of the experimental house and trial operation of the cooling/heating system were promoted. (NEDO)

A summary report on recruitment type researches on nuclear fuel cycle in fiscal year of 2001

International Nuclear Information System (INIS)

2002-07-01

The promotion system on recruitment type researches on nuclear fuel cycle begun on fiscal year of 1999, aims to intend to activate researching environment of the Japan Nuclear Cycle Development Institute (JNC) through intercourses, information exchanges, publication of research results, and so on between researchers in other organizations and JNC, as a result, to effectively promote fundamental and basic R and Ds. This report contains summaries of 28 items of research results on the recruitment type researches on nuclear fuel cycle as 9 items relating to fast breeder reactors, 8 items relating to nuclear fuel cycle, 1 item relating to radiation safety, and 10 items relating to geological disposal and science, carried out on fiscal year of 2001. (G.K.)

Fiscal 1974 Sunshine Project result report. R and D on solar cooling/heating and hot water supply system (R and D on the system for apartment houses); 1974 nendo taiyo reidanbo oyobi kyuto system no kenkyu kaihatsu seika hokokusho. Shugo jutakuyo system no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

1975-05-01

This report describes the fiscal 1974 R and D result on solar cooling/heating and hot water supply systems for apartment houses. In system analysis, the system plan was selected through basic data survey, modeling by combining some kinds of such systems and energy flow calculation. On solar heat collector, theoretical analysis was made on a stationary plane collector, and study was made on cover glass material and absorption surface performances. On Rankine's engine, studies on advanced selective absorption film, transmissive film, prevention of heat radiation and converging collector were necessary. As solar heat driving refrigerators, absorptive one and Rankine's one were promising. As heat media for refrigerators, R-11 and 113, and R-114 and 11 were suitable for turbo one and displacement one, respectively. Since a displacement compressor is featured by high-efficiency lower-speed operation than that of turbo one without any constraint, its direct connection with a motor or generator is possible. Screw compressor belonging to displacement one was promising. Rotary displacement one was also promising in a small-capacity range within 20-50RT. (NEDO)

Adolescent-parent relations in Hong Kong: parenting styles, emotional autonomy, and school achievement.

Science.gov (United States)

McBride-Chang, C; Chang, L

1998-12-01

This 4-phase study of Hong Kong Chinese adolescent-parent relationships (906 adolescents and 1,091 parents) revealed the following: (a) Adolescents and their parents differ in their perceptions of parenting style. (b) Autonomy is negatively associated with parents' perceived authoritative parenting style and school achievement. (c) Neither parenting style nor measures of parents' beliefs in training their children (R. Chao, 1994) are associated with self-reports of school achievement. However, (d) parents of students from the highest (Band 1) academically oriented schools in Hong Kong rated themselves as higher in authoritativeness and lower in authoritarianism than parents of adolescents from the lowest academically oriented (Band 5) schools. Findings are discussed in relation to posited differences in adolescent-parent relationships in Western and Chinese cultures.

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.

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.

Parent-offspring correlations in pedometer-assessed physical activity.

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David Jacobi

Full Text Available Physical activity is a major component of a healthy lifestyle in youth and adults. To identify determinants of this complex behavior is an important research objective in the process of designing interventions to promote physical activity at population level. In addition to individual determinants, there is evidence documenting familial influences on physical activity. However, the few studies that have addressed this issue with objective measures did not provide data on parent-offspring physical activity relationships throughout childhood and adolescence. The purpose of this study was to assess familial correlations in pedometer-assessed physical activity.We measured ambulatory activity in 286 French nuclear families (283 mothers, 237 fathers, and 631 children aged 8-18 years by pedometer recordings (Yamax Digiwalker DW 450 over a week. Correlations were computed with their 95% confidence intervals (CI for spouse pairs, siblings, mother-offspring, and father-offspring. Data were expressed as steps per day and computed both for the full recording period and separately for weekdays and weekends.The correlations were the highest between siblings (r=0.28, 95%CI: 0.17-0.38. Parent-offspring correlations were significant in mothers (r=0.21, 95%CI: 0.12-0.30, especially between mothers and daughters (r=0.24, 95%CI: 0.12-0.36 vs. r=0.18, 95%CI: 0.05-0.31 for sons, but were almost nonexistent in fathers. Correlations were generally higher on weekend days compared to weekdays. Mother-offspring correlations did not decrease with increasing age of children (r=0.17, 95%CI: 0.00-0.34 in 8-11-year-olds, r=0.20, 95%CI: 0.07-0.33 in 12-15-year-olds, and r=0.25, 95%CI: 0.07-0.39 in ≥16-year-olds. Finally, between-spouse correlations were significant only during weekend days (r=0.14, 95%CI: 0.01-0.27.Ambulatory activity correlated within families, with a possible mother effect. Mother-offspring correlations remained significant through the transition from

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

Mizunami Underground Research Laboratory project. Plan for fiscal year 2017

International Nuclear Information System (INIS)

Ishibashi, Masayuki; Hama, Katsuhiro; Iwatsuki, Teruki; Matsui, Hiroya; Takeuchi, Ryuji; Ikeda, Koki; Mikake, Shinichiro; Iyatomi, Yosuke; Sasao, Eiji; Koide, Kaoru

2017-10-01

The Mizunami Underground Research Laboratory (MIU) Project is being pursued by the Japan Atomic Energy Agency (JAEA) to enhance the reliability of geological disposal technologies through investigations of the deep geological environment in the crystalline host rock (granite) at Mizunami, Gifu Prefecture, central Japan. On the occasion of the reform of the entire JAEA organization in 2014, JAEA identified three important issues on the geoscientific research program: 'Development of countermeasure technologies for reducing groundwater inflow', 'Development of modelling technologies for mass transport' and 'Development of drift backfilling technology', based on the latest results of the synthesizing research and development (R and D). The R and D on three remaining important issues has been carrying out on the MIU Project. This report summarizes the R and D activities planned for fiscal year 2017 on the basis of the MIU Master Plan updated in 2015 and Investigation Plan for the Third Medium to Long-term Research Phase. (author)

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

45 CFR 303.3 - Location of noncustodial parents.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Location of noncustodial parents. 303.3 Section... SERVICES STANDARDS FOR PROGRAM OPERATIONS § 303.3 Location of noncustodial parents. (a) Definition. Location means information concerning the physical whereabouts of the noncustodial parent, or the...

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.)

[Effect of parental feeding behavior on eating behavior of children aged 1-3 years].

Science.gov (United States)

Liu, Hong-Hua; Chen, Jin-Jin

2014-06-01

To investigate the relationship between the eating behavior of children aged 1-3 years and parental feeding behavior and the effect of family status on feeding behavior. With stratified random sampling, 2 324 children aged 1-3 years were selected from Shanghai. Questionnaires were filled out by their parents or feeders to investigate the basic family information, parental feeding behavior, the eating behavior of children, and the basic information on children. The eating behavior of children was positively correlated with eating environment (r=0.223) and parental monitoring behavior (r=0.245) but negatively correlated with parental compulsive behavior (r=-0.264) (Pparental compulsive behavior (r=-0.569) but positively correlated with parental monitoring behavior (r=0.615) and eating environment (r=0.621). The emotional undereating of children was positively correlated with parental emotional feeding (r=0.259) and parental compulsive behavior (r=0.279). Parental monitoring behavior showed significant differences between different families (PParental feeding behavior is closely related to the eating behavior of children. Parental feeding behavior may vary across different family status.

Angry Responses to Infant Challenges: Parent, Marital, and Child Genetic Factors Associated with Harsh Parenting

OpenAIRE

Hajal, Nastassia J.; Neiderhiser, Jenae M.; Moore, Ginger A.; Leve, Leslie D.; Shaw, Daniel S.; Harold, Gordon T.; Scaramella, Laura V.; Ganiban, Jody M.; Reiss, David

2015-01-01

This study examined genetic and environmental influences on harsh parenting of 9-month-olds. We examined whether positive child-, parent-, and family-level characteristics were associated with harsh parenting in addition to negative characteristics. We were particularly interested in examining evocative gene-environment correlation (rGE) by testing the effect of birth parent temperament on adoptive parents’ harsh parenting. Additionally, we examined associations among adoptive parents’ own te...

Hardy–Weinberg equilibrium analysis of the 48 bp VNTR in the III exon of the DRD4 gene in a sample of parents of ADHD cases

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Trejo S

2015-06-01

Full Text Available Salvador Trejo, José J Toscano-Flores, Esmeralda Matute, María de Lourdes Ramírez-Dueñas Laboratorio de Neuropsicología y Neurolingüística, Instituto de Neurociencias CUCBA, Guadalajara, Jalisco, Mexico Abstract: The aim of this study was to obtain the genotype and gene frequency from parents of children with attention-deficit/hyperactivity disorder (ADHD and then assess the Hardy–Weinberg equilibrium of genotype frequency of the variable number tandem repeat (VNTR III exon of the dopamine receptor D4 (DRD4 gene. The genotypes of the III exon of 48 bp VNTR repeats of the DRD4 gene were determined by polymerase chain reaction in a sample of 30 parents of ADHD cases. In the 60 chromosomes analyzed, the following frequencies of DRD4 gene polymorphisms were observed: six chromosomes (c with two repeat alleles (r (10%; 1c with 3r (1.5%; 36c with 4r (60%; 1c with 5r (1.5%; and 16c with 7r (27%. The genotypic distribution of the 30 parents was two parents (p with 2r/2r (6.67%; 1p with 2r/4r (3.33%; 1p with 2r/5r (3.33%; 1p with 3r/4r (3.33%; 15p with 4r/4r (50%; 4p with 4r/7r (13.33; and 6p with 7r/7r (20%. A Hardy–Weinberg disequilibrium (χ2=13.03, P<0.01 was found due to an over-representation of the 7r/7r genotype. These results suggest that the 7r polymorphism of the DRD4 gene is associated with the ADHD condition in a Mexican population. Keywords: ADHD, parents, DRD4, HWE

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...

34 CFR 303.422 - Parent rights in administrative proceedings.

Science.gov (United States)

2010-07-01

... Parents and Children § 303.422 Parent rights in administrative proceedings. (a) General. Each lead agency shall ensure that the parents of children eligible under this part are afforded the rights in paragraph... 34 Education 2 2010-07-01 2010-07-01 false Parent rights in administrative proceedings. 303.422...

Energy, fiscal balances and national sharing : research report

International Nuclear Information System (INIS)

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

2005-01-01

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

Does the Credible Fiscal Policy Support the Prices Stabilization?

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Kuncoro Haryo

2015-06-01

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

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

OpenAIRE

International Monetary Fund

2001-01-01

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

Online Coaching of Emotion-Regulation Strategies for Parents: Efficacy of the Online Rational Positive Parenting Program and Attention Bias Modification Procedures.

Science.gov (United States)

David, Oana A; Capris, David; Jarda, Alexandra

2017-01-01

Parenting programs are currently treatment of choice for behavioral disorders in children and one of their main components is reducing the negativity bias in the child-parent dyad. The Rational Positive Parenting Program (rPPP) is a program with a special focus on parent emotion-regulation functional reappraisal strategies, which has recently received consistent support for reducing child externalizing and internalizing disorders. In the last years, online interventions were proliferated and the Attention Bias Modification (ABM) becoming a promising implicit therapeutic intervention based on attention deployment emotion-regulation strategy, or adjunctive module to usual treatments, with results in multiple domains, varying from pain to self-esteem and emotional disorders (e.g., anxiety). We conducted two studies to investigate (1) the efficacy of the ABM procedures applied to parents and (2) the efficacy of the online version of the rPPP augmented with an ABM module. A total of 42 parents of children aged 2-12 years old participated in the first study, being allocated either to the ABM training or wait-list. Positive results were reported by the parents participating in the ABM group for own distress, satisfaction, positive interactions with the child, and child's strengths. In the second study, 53 parents and their children were allocated either in the rPPP group or in the rPPP + ABM group. Results show that ABM training can boost the effects of the rPPP on the strengths of children reported by the parents after the intervention. Findings are discussed in the light of limited research on using online tools for coaching effective emotion-regulation strategies for parents.

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

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MSc. Xhenet Syka

2013-12-01

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

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

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Rauf Abdur

2017-04-01

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

RELATIONSHIP BETWEEN ALEXITHYMIA, PARENTING STYLE, AND PARENTAL CONTROL.

Science.gov (United States)

Cuzzocrea, Francesca; Barberis, Nadia; Costa, Sebastiano; Larcan, Rosalba

2015-10-01

Research on the relationship between parental alexithymia and parenting is relatively scarce. The purpose of this study was to investigate the relationships between parental alexithymia and three styles of parenting (authoritarian, authoritative, and permissive) and the relationships between parental alexithymia and two domains of psychological control (dependency and achievement). The participants were 946 parents ages 29-60 years (mothers: n = 473, M age = 44.6 yr., SD = 4.7; fathers: n = 473, M age = 48.1 yr., SD = 5.1) of children ages 11-18 years. All participants completed a sociodemographic questionnaire, the Toronto Alexithymia Scale-20 (TAS-20), the Parental Authority Questionnaire-Revised (PAQ-R), and the Dependency-Oriented and Achievement-Oriented Psychological Control Scale (DAPCS). Structural Equation Modeling (SEM) was used to examine whether alexithymia could predict the three parenting styles (authoritarian, authoritative, and permissive) and the two domains of psychological control (dependency and achievement). The first model showed that alexithymia was a positive predictor of authoritative and permissive parenting and a negative predictor of authoritarian parenting in both paternal and maternal data. The second model showed that, in both paternal and maternal data, alexithymia was a positive predictor of both dependency-oriented psychological control (DPC) and achievement-oriented psychological control (APC).

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

Directory of Open Access Journals (Sweden)

David OBOLADZE

2016-11-01

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

PRINCIPLES AND PROCEDURES ON FISCAL

Directory of Open Access Journals (Sweden)

Morar Ioan Dan

2011-07-01

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

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 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...

What parents want from emails with their pediatrician: implications for teaching communication skills.

Science.gov (United States)

Schiller, Jocelyn H; Christner, Jennifer G; Stansfield, Robert Brent; Watnick, Caroline S; Mullan, Patricia B

2013-07-01

Physician-patient email communication is increasing but trainees receive no education on this communication medium. Research eliciting patient preferences about email communication could inform training. Investigators elicited parents' perspectives on physician-parent email communication and compared parent and faculty assessments of medical students' emails. This mixed methods study explored physician-parent email communication in 5 parent focus groups using qualitative analyses to identify themes. Differences between faculty and parent assessment scores for students' email responses were calculated using univariate general linear modeling. Themes that emerged were: (1) Building the Relationship, (2) Clarity of Communication and (3) Expectations. Parents criticized student's statements as condescending. The sum of assessment scores by parents and faculty were moderately correlated (r(44)=.407, Pparents gave students lower scores on "acknowledges validity/expresses empathy" (P=.01) and higher scores on "provides next steps" (PParents place value on students' abilities to communicate clearly and convey respect and empathy in email. Parent and faculty perspectives on email communication are similar but not the same. Differences between parental and faculty assessments of medical students' emails supports the need for the involvement of patients and families in email communication curriculum development. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

Keeping Our Eyes on the Prize: Focusing on Parenting Supports Depressed Parents' Involvement in Home Visiting Services.

Science.gov (United States)

McKelvey, Lorraine M; Fitzgerald, Shalese; Conners Edge, Nicola A; Whiteside-Mansell, Leanne

2018-05-28

Objectives Improving family retention and engagement is crucial to the success of home visiting programs. Little is known about retaining and engaging depressed parents in services. The purpose of the study is to examine how home visit content moderates the association between depression and retention and engagement. Methods The sample (N = 1322) was served by Healthy Families America (n = 618) and Parents as Teachers (n = 704) between April 1, 2012 and June 30, 2016. Parents averaged 23 years (SD = 6). Nearly half of the parents were White (48%) and the majority was single (71%). Depression was screened with the Patient Health Questionnaire-2. Home visitors reported the percent of time focused on particular content and parent engagement at every home visit. Results Multilevel regression analyses showed the amount of time that home visitors spent supporting parent-child interaction moderated the association between depression and retention at 6 (B = .08, SE = .03, p = .003) and 12 (B = .1, SE = .03, p < .001) months, such that there was a stronger positive association for depressed parents. The main effects of child development focused content and retention at 6 (B = .07, SE = .01, p < .001) and 12 (B = .08, SE = .01, p < .001) months were positive, while effects of case management focused content at 6 (B = - .06, SE = .01, p < .001) and 12 (B = - .07, SE = .01, p < .001) months were negative. Conclusions Families were more likely to be retained when home visitors focused on child development and parent-child interaction, but less likely with more case management focus. Parents with positive depression screens were more likely to remain in services with more time spent focused on supporting parent-child interactions.

Mortality in parents after death of a child in Denmark: A nationwide follow-up study

DEFF Research Database (Denmark)

Li, Jiong; Precht, Dorthe Hansen; Mortensen, Preben Bo

2003-01-01

a child who had died (exposed cohort), and 293745 controls--ie, parents whose children were alive, and whose family structure matched that of the exposed cohort. Natural deaths were defined with ICD8 codes 0000-7969 and ICD10 codes A00-R99, and unnatural deaths with codes 8000-9999 and V01-Y98. We used......BACKGROUND: Little is known about the effect of parental bereavement on physical health. We investigated whether the death of a child increased mortality in parents. METHODS: We undertook a follow-up study based on national registers. From 1980 to 1996, we enrolled 21062 parents in Denmark who had...... Cox's proportional-hazards regression models to assess the mortality rate of parents up to 18 years after bereavement. FINDINGS: We observed an increased overall mortality rate in mothers whose child had died (hazards ratio 1.43, 95% CI 1.24-1.64; p

FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

Directory of Open Access Journals (Sweden)

Ionel MĂNDESCU

2013-06-01

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

Gender, Race/Ethnicity, and National Institutes of Health R01 Research Awards: Is There Evidence of a Double Bind for Women of Color?

Science.gov (United States)

Ginther, Donna K; Kahn, Shulamit; Schaffer, Walter T

2016-08-01

To analyze the relationship between gender, race/ethnicity, and the probability of being awarded an R01 grant from the National Institutes of Health (NIH). The authors used data from the NIH Information for Management, Planning, Analysis, and Coordination grants management database for the years 2000-2006 to examine gender differences and race/ethnicity-specific gender differences in the probability of receiving an R01 Type 1 award. The authors used descriptive statistics and probit models to determine the relationship between gender, race/ethnicity, degree, investigator experience, and R01 award probability, controlling for a large set of observable characteristics. White women PhDs and MDs were as likely as white men to receive an R01 award. Compared with white women, Asian and black women PhDs and black women MDs were significantly less likely to receive funding. Women submitted fewer grant applications, and blacks and women who were new investigators were more likely to submit only one application between 2000 and 2006. Differences by race/ethnicity explain the NIH funding gap for women of color, as white women have a slight advantage over men in receiving Type 1 awards. Findings of a lower submission rate for women and an increased likelihood that they will submit only one proposal are consistent with research showing that women avoid competition. Policies designed to address the racial and ethnic diversity of the biomedical workforce have the potential to improve funding outcomes for women of color.

Report on fiscal 1998 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (R and D on carbon-based high function material); 1998 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Tansokei kokino zairyo gijutsu no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

Results of R and D for the initial year were compiled concerning the frontier carbon technology R and D project started in fiscal 1998. In the material formation and evaluation studies of SAW (surface acoustic wave) elements, an AlN (aluminum nitride) film and a diamond/Si film were successfully formed by a nitrogen radical assisted pulsed laser vapor deposition method and a reactive DC magnetron sputtering method. Also performed were the simulation analysis of diamond SAW element characteristics and the evaluation studies of the SAW elements. In the development of the film forming and evaluation technologies of ultra thin carbon-based protective film, carbon-based thin films were developed using an ECR (electron-cyclotron resonance) sputtering method. In the development of evaluation technology for the abrasion performance of ultra thin carbon-based protective films, examination and experiment were carried out for the evaluation device and method capable of simulating abrasion performance in an HDD (hard disk drive). In the development of a high performance display device using a carbon nano tube cold cathode electron source, the evaluation of electron emission characteristics was conducted, as was the manufacturing of a RGB surface light source. (NEDO)

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

The relationship among parenting styles, academic self-concept ...

African Journals Online (AJOL)

The relationship among parenting styles, academic self-concept, academic ... the four specific parenting styles, the authoritative style has the medium correlation 'r' ... school level parent education programs should be incorporated and parents ...

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...

Fiscal 1992 R and D project for next generation infrastructure technology. Report on results of R and D on silicon-based polymeric material; 1992 nendo keisokei kobunshi zairyo no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

R and D was conducted with the purpose of establishing fundamental technologies for molecular design, synthesis, material formation and evaluation method concerning silicon-based polymer. with the fiscal 1992 results summarized. In the studies on synthesis technology of electrically conductive silicon-based polymeric materials, silicon-based compounds were synthesized including in particular -Si-Si- bond and carbon multiple bond like -C-C-, with acquisition/analysis of material data started. In the studies on new silicon-based polymeric materials capable of circuit plotting, syntheses were performed for network polysilanes through the disproportionation reaction of alkoxydisilanes. In the studies on new silicon-based polymeric materials having a light emitting function, evaluation of oxidation-reduction potential and search for synthesizing conditions were performed for halosilanes and hydrosilanes. In the studies on silicon-based photoelectric conversion materials, molecular design progressed using a crystal orbital method. Furthermore, researches were implemented on such subjects as silicon-based polymeric materials having a sea-island structure, interpenetrating polymer network forming technologies, and composite structural materials composed of organic metallic complex and silicon-based polymers. (NEDO)

Planificación fiscal internacional: planificación fiscal agresiva y medidas para combatirla

OpenAIRE

Martínez Díaz, Lara

2017-01-01

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

Budgetary Structure as a Determinant in Measuring Fiscal Transparency

Directory of Open Access Journals (Sweden)

Benito Furtado Mota

2017-08-01

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

Fiscal and monetary policies in complex evolving economies

NARCIS (Netherlands)

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

2014-01-01

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

Community-based childhood obesity prevention intervention for parents improves health behaviors and food parenting practices among Hispanic, low-income parents.

Science.gov (United States)

Otterbach, Laura; Mena, Noereem Z; Greene, Geoffrey; Redding, Colleen A; De Groot, Annie; Tovar, Alison

2018-01-01

Given the current prevalence of childhood obesity among Hispanic populations, and the importance of parental feeding behaviors, we aimed to assess the impact of the evidence-based Healthy Children, Healthy Families (HCHF) intervention on responsive food parenting practices (FPPs) in a low-income Hispanic population. This community-based pilot study used a non-experimental pre/post within-subjects design. Parents ( n  = 94) of children aged 3-11 years old were recruited to participate in an 8-week, weekly group-based intervention. The intervention was delivered to nine groups of parents by trained paraprofessional educators over a two-year period. Children participated in a separate curriculum that covered topics similar to those covered in the parent intervention. Parents completed self-administered pre/post surveys, which included demographic questions, seven subscales from the Comprehensive Feeding Practices Questionnaire, and the 16-item HCHF Behavior Checklist. Descriptive statistics and paired samples t-tests were used to analyze data from parents that completed the intervention. Fifty-two, primarily Hispanic (93%) parents completed the intervention (39% attrition rate). For parents who completed the intervention, there was a significant increase in one of the feeding practice subscales: encouragement of balance and variety ( p  = 0.01). There were significant improvements in several parent and child diet and activity outcomes ( p  ≤ 0.01). Although attrition rates were high, parents completing the study reported enjoying and being satisfied with the intervention. For parents who completed the intervention, reported 'encouragement of balance and variety', in addition to several health behaviors significantly improved. Larger studies utilizing an experimental design, should further explore the impact of the HCHF curriculum on improving certain FPPs and health behaviors that contribute to obesity.

Energy and water development appropriations for Fiscal year 1986. Part 2. Hearings before a Subcommittee of the Committee on Appropriations, United States Senate, Ninety-Ninth Congress, First Session on H.R. 2959

International Nuclear Information System (INIS)

Anon.

1985-01-01

Part 2 of the hearing record covers testimony on H.R. 2959 by representatives of DOE and selected agencies within the department. The volume opens with an overview of DOE-sponsored water programs and budget justifications by Energy Secretary Herrington and supporting witnesses. Witnesses on subsequent days defended the budgets of the radioactive waste management programs, the Federal Energy Regulatory Commission, the Nuclear Regulatory Commission, the five federal power marketing administrations, the solar and renewable programs, the Office of Energy Research, and the atomic energy defense activities. Witnesses described research and development programs and responded to the questions of committee members concerning the fiscal year 1986 budget for DOE

(1S,3S,8R,9S,10R-9,10-Epoxy-3,7,7,10-tetramethyltricyclo[6.4.0.01,3]dodecane

Directory of Open Access Journals (Sweden)

Abdoullah Bimoussa

2014-04-01

Full Text Available The title compound, C16H26O, was synthesized by treating (1S,3S,8R-3,7,7,10-tetramethyltricyclo[6.4.0.01,3]dodec-9-ene with metachloroperbenzoic acid. The molecule is built up from two fused six- and seven-membered rings. The six-membered ring has a half-chair conformation, whereas the seven-membered ring displays a boat conformation. In the crystal, there are no significant intermolecular interactions present.

The Credibility of Fiscal Rules Policy and Business Cycle Volatility

Directory of Open Access Journals (Sweden)

Kuncoro Haryo

2016-06-01

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

JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

Directory of Open Access Journals (Sweden)

DRAGOS (COMAN DORICA

2015-08-01

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

Fiscal reaction under endogenous structural changes in Brazil

Directory of Open Access Journals (Sweden)

Andrei G. Simonassi

2014-01-01

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

Psychometric properties and factor structure of the adapted Self-Regulation Questionnaire assessing autonomous and controlled motivation for healthful eating among youth with type 1 diabetes and their parents.

Science.gov (United States)

Quick, V; Lipsky, L M; Nansel, T R

2018-07-01

The purpose of this cross-sectional study was to examine the psychometric properties of 2 adapted Self-Regulation Questionnaire (SRQ) measures assessing youth with type 1 diabetes motivation internalization for healthful eating and their parents motivation internalization for providing healthy meals for the family. External validity of the adapted SRQ was evaluated with respect to healthy eating attitudes (healthful eating self-efficacy, barriers, and outcome expectations) assessed by questionnaire, diet quality (Healthy Eating Index-2005 [HEI-2005]; Nutrient-Rich Foods Index 9.3 [NRF9.3]; Whole Plant Food Density [WPFD]) assessed by 3-day food records, and body mass index assessed by measured height and weight in youth with type 1 diabetes (N = 136; age 12.3 ± 2.5 years) and their parents. Exploratory factor analysis with varimax rotation yielded a 2-factor structure with the expected autonomous and controlled motivation factors for both youth and parents. Internal consistencies of subscales were acceptable (α = .66-.84). Youth autonomous and controlled motivation were positively correlated overall (r = 0.30, p parent: r = 0.36), positive outcome expectations (youth: r = 0.30, parent: r = 0.35), and fewer barriers to healthful eating (youth: r = -0.36, parent: r = -0.32). Controlled motivation was positively correlated with negative outcome expectations for parents (r = 0.29, p expectations for youth. Autonomous motivation was positively associated (p parents (NRF9.3 r = 0.22; WPFD r = 0.24; HEI-2005 r = 0.22) and youth ≥13 years (NRF9.3 r = 0.26) but not youth parents, but not youth, body mass index was associated negatively with autonomous motivation (r = -.33, p < .001) and positively with controlled motivation (r = .27, p < .01). Findings provide initial support for the SRQ in this population and suggest potential developmental differences in the role of motivation on healthful eating among children, adolescents

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.

Fiscal 1998 R and D report on human feeling measurement application technology. Pt. 1. Outline; 1998 nendo ningen kankaku keisoku oyo gijutsu no kenkyu kaihatsu itaku kenkyu seika hokokusho. 1. Gaiyohen

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report outlines the fiscal 1998 R and D result on human feeling measurement application technology. For development of assessment technology of the impact of work fatigue on human feeling (human feeling index), and assessment technology of the adaptability and affinity between human being and environment or product (environment and product adaptability index), data storage and evaluation by measuring experiment of human feeling, and modification of every index toward the final index based on the above data were carried out. Further case studies were carried out to reflect the above both indices to design of living products or residence and office environments, and new data were also collected. The database model for using previously collected human feeling data effectively, and the sweating manikin for estimating human thermal feeling reasonably were developed. In addition, the human feeling measurement manual was prepared to diffuse these technologies. The R and D system is also described. (NEDO)

45 CFR 5b.10 - Parents and guardians.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parents and guardians. 5b.10 Section 5b.10 Public... Parents and guardians. For the purpose of this part, a parent or guardian of any minor or the legal guardian or any individual who has been declared incompetent due to physical or mental incapacity or age by...

34 CFR 5b.10 - Parents and guardians.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Parents and guardians. 5b.10 Section 5b.10 Education Office of the Secretary, Department of Education PRIVACY ACT REGULATIONS § 5b.10 Parents and guardians. For the purpose of this part, a parent or guardian of any minor or the legal guardian or any...

Is That Fiscal Convergence Provides Business Cycles Synchronization

OpenAIRE

Alimi, Nabil; Garbaa, Radhouan

2014-01-01

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

Report on the coal type committee meetings in fiscal 1988; 1989 nendo tanshu iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1990-03-01

This paper is a report on the coal type committee meetings in fiscal 1988. It summarizes the report mainly on the data distributed at the first and second coal type committee meetings. It describes liquefaction performance tests on Chinese coals in the coal type selection and investigation. In order to develop jointly by Japan and China the coal liquefaction technology, liquefaction tests have been performed on Chinese coals since fiscal 1982 by using the small continuous testing equipment (0.1 t/d) installed in the Beijing Soot and Coal Science Research Institute. The test is now in the third phase. The first sub-committee meeting reported the result on the Shenmu Simengou coal. The coal type investigation has analyzed coal samples collected from the world, classified them into brown coal, sub-bituminous coal of low coal rank, sub-bituminous coal, highly volatile bituminous coal of low coal rank, and highly volatile bituminous coal, and presented a list of candidate coals for liquefaction. Regarding the liquefaction performance tests on Chinese coals, the second coal type committee meeting reported the result on the Fuxin Qinghemen coal, and the result on the Tianzhu coal as revealed by using the NEDOL process BSU. The paper also presents the interim report on the research achievements in fiscal 1988 on the liquefaction performance tests on Chinese coals and the research achievements of the investigation and study in fiscal 1988 on the treatment technologies for coals used for coal gasification 'coal type selection and investigation'. (NEDO)

Report on the coal type committee meetings in fiscal 1988; 1989 nendo tanshu iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1990-03-01

This paper is a report on the coal type committee meetings in fiscal 1988. It summarizes the report mainly on the data distributed at the first and second coal type committee meetings. It describes liquefaction performance tests on Chinese coals in the coal type selection and investigation. In order to develop jointly by Japan and China the coal liquefaction technology, liquefaction tests have been performed on Chinese coals since fiscal 1982 by using the small continuous testing equipment (0.1 t/d) installed in the Beijing Soot and Coal Science Research Institute. The test is now in the third phase. The first sub-committee meeting reported the result on the Shenmu Simengou coal. The coal type investigation has analyzed coal samples collected from the world, classified them into brown coal, sub-bituminous coal of low coal rank, sub-bituminous coal, highly volatile bituminous coal of low coal rank, and highly volatile bituminous coal, and presented a list of candidate coals for liquefaction. Regarding the liquefaction performance tests on Chinese coals, the second coal type committee meeting reported the result on the Fuxin Qinghemen coal, and the result on the Tianzhu coal as revealed by using the NEDOL process BSU. The paper also presents the interim report on the research achievements in fiscal 1988 on the liquefaction performance tests on Chinese coals and the research achievements of the investigation and study in fiscal 1988 on the treatment technologies for coals used for coal gasification 'coal type selection and investigation'. (NEDO)

Budget estimates: Fiscal years, 1990--1991

International Nuclear Information System (INIS)

1989-01-01

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

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

Directory of Open Access Journals (Sweden)

Elena PĂDUREAN, PhD

2012-09-01

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

Fiscal 1999 R and D project for industrial science and technology. R and D of technology for creating innovative and high-functional material - development of technology for structural control material (Report on result of R and D of harmonized molecular material); 1999 nendo dokusoteki kokino zairyo sosei gijutsu no keknkyu kaihatsu seika hokokusho. Kozo seigyo zairyo gijutsu kaihatsu (bunshi kyocho zairyo no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-03-01

With the aim of contributing to the development of optical elements, devices, sensors, high performance catalysts, etc., R and D was conducted on fundamental technologies for creating materials using harmonized molecular actions, and the fiscal 1999 results were reported. In the R and D of self-assembled molecular film materials, an electric-field sensitive self-assembled molecular film was experimentally manufactured, as were self-assembling electroluminescent and lyotropic liquid crystal pigmentary film materials. In the R and D of mesophase materials, for rod-like liquid crystal systems, a material was successfully developed possessing a transparency of 90% in the visible region accompanied with an optical phase difference of 4.0 microns. For disk-like liquid crystal systems, a diminishing tendency of obtainable photoelectric current was confirmed even with a small change in the orientation after photopolymerization. In the R and D of microporous materials, synthesis was performed for system-controlled metallosilicates and shape-controlled microporous materials. Further, structural correlation was examined for organic templates and microporous materials. (NEDO)

Radioactive waste control at the reprocessing facility in fiscal 1980

International Nuclear Information System (INIS)

1982-01-01

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

Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

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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.

[Comparison of the factors influencing children's self-esteem between two parent families and single parent families].

Science.gov (United States)

Sok, Sohyune R; Shin, Sung Hee

2010-06-01

This study was done to compare factors influencing children's self-esteem between two parent families and single parent families. The participants were 692 children aged 11 to 13 yr (388 in two parent families and 304 in single parent families) recruited from 20 community agencies and 5 elementary schools in Gyeonggi Province and Seoul City, South Korea. Data were collected from May to July, 2007 using a survey questionnaire containing items on self-esteem, internal control, problematic behavior, school record, family hardiness, parent-child communication and social support. The data were analyzed using SPSS 15.0 program and factors affecting children's self-esteem were analyzed by stepwise multiple regression. Scores for the study variables were significantly different between the two groups. The factors influencing children's self-esteem were also different according to family type. For two parent families, internal control, problematic behavior, school record, and parent-child communication significantly predicted the level of self-esteem (adjusted R(2)=.505, psingle parent families, social support, family hardiness, internal control, problematic behavior, school record, and parent-child communication significantly predicted the level of self-esteem (adjusted R(2)=.444, p<.001). Nurse working with children should consider family type-specific factors influencing their self-esteem.

The Growth and Stabilization Properties of Fiscal Policy in Malaysia

OpenAIRE

Sohrab Rafiq

2013-01-01

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

FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

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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.

Relationship between parent-infant attachment and parental satisfaction with supportive nursing care.

Science.gov (United States)

Ghadery-Sefat, Akram; Abdeyazdan, Zahra; Badiee, Zohreh; Zargham-Boroujeni, Ali

2016-01-01

Parent-infant attachment is an important factor in accepting parenting role, accelerating infant survival, and adjusting to the environment outside the uterus. Since family supportive interventions can strengthen the parent-infant caring relationship, this study sought to investigate the relationship between mother-infant attachment and satisfaction of the mothers with the supportive nursing care received in the neonatal intensive care unit (NICU). In this descriptive-correlational study, 210 mothers with premature infants who were hospitalized in the NICUs affiliated to Isfahan Medical University hospitals took part. The data were collected via Maternal Postnatal Attachment Scale and researcher's self-tailored questionnaire based on Nurse Parent Support Tool. Pearson correlation coefficient and multiple linear regressions were used to analyze the collected data. The results showed that the overall score of mother-infant attachment and the overall score of maternal satisfaction correlated with a correlation coefficient of r = 0.195. Also, the overall score of mother-infant attachment and mothers' satisfaction scores in the emotional, communicative-informative, and self-confidence domains correlated with correlation coefficients of r = 0.182, r = 0.0.189, and r = 0.0.304, respectively. The results of multiple regression analysis revealed that about 15% of changes in the dependent variable (mother-infant attachment) could be explained by different dimensions of mothers' satisfaction. The results of the study showed that mother-infant attachment improved by increasing mothers' satisfaction of supportive nursing care. Therefore, it seems necessary to increase maternal satisfaction through given nursing care support, in order to promote mother-infant attachment.

Parental Influence on Young Children's Physical Activity

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Cheryl A. Zecevic

2010-01-01

Full Text Available Parents influence on their young children's physical activity (PA behaviours was examined in a sample of 102 preschool-aged children (54 boys. Questionnaires regarding family sociodemographics and physical activity habits were completed. Results showed that children who received greater parental support for activity (B=.78, P<.10 and had parents who rated PA as highly enjoyable (B=.69, P<.05 were significantly more likely to engage in one hour or more of daily PA. Being an older child (B=−.08, P<.01, having older parents (B=−.26, P<.01, and watching more than one hour of television/videos per day (B=1.55, P<.01 reduced the likelihood that a child would be rated as highly active. Children who received greater parental support for PA were 6.3 times more likely to be highly active than inactive (B=1.44, P<.05. Thus, parents can promote PA among their preschoolers, not only by limiting TV time but also by being highly supportive of their children's active pursuits.

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.

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

Biological, chemical, geological, and other data were collected from the R/V KITTIWAKE at 100 sites in Puget Sound from 01 June 1998 to 01 July 1998 as part of a three-year study of toxins (NODC Accession 0000425)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Biological, chemical, geological, and other data were collected from the R/V Kittiwait from 01 June 1998 to 01 July 1998. Data were submitted by the Washington State...

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.

Gene–Environment Correlation Underlying the Association Between Parental Negativity and Adolescent Externalizing Problems

Science.gov (United States)

Marceau, Kristine; Horwitz, Briana N.; Ganiban, Jody M.; Reiss, David; Narusyte, Jurgita; Spotts, Erica L.; Neiderhiser, Jenae M.

2014-01-01

Studies of adolescent or parent-based twins suggest that gene–environment correlation (rGE) is an important mechanism underlying parent–adolescent relationships. However, information on how parents′ and children’s genes and environments influence correlated parent and child behaviors is needed to distinguish types of rGE. The present study used the novel Extended Children of Twins model to distinguish types of rGE underlying associations between negative parenting and adolescent (age 11–22 years) externalizing problems with a Swedish sample of 909 twin parents and their adolescent offspring and a U.S.-based sample of 405 adolescent siblings and their parents. Results suggest that evocative rGE, not passive rGE or direct environmental effects of parenting on adolescent externalizing, explains associations between maternal and paternal negativity and adolescent externalizing problems. PMID:23573986

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

OpenAIRE

Badrudin, Rudy

2013-01-01

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

Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

Directory of Open Access Journals (Sweden)

Wissem Khanfir

2017-06-01

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

Report on fiscal 1998 results of R and D on industrial science and technology. R and D on 'frontier carbon technology' (R and D on carbon-based high function material); 1998 nendo tansokei kokino zairyo gijutsu no kenkyu kaihatsu seika hokokusho. Tansokei kokino zairyo gijutsu no kenkyu kaihatsu

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-05-01

Results of R and D for the initial year were compiled concerning the frontier carbon technology R and D project started in fiscal 1998. In the material formation and evaluation studies of SAW (surface acoustic wave) elements, an AlN (aluminum nitride) film and a diamond/Si film were successfully formed by a nitrogen radical assisted pulsed laser vapor deposition method and a reactive DC magnetron sputtering method. Also performed were the simulation analysis of diamond SAW element characteristics and the evaluation studies of the SAW elements. In the development of the film forming and evaluation technologies of ultra thin carbon-based protective film, carbon-based thin films were developed using an ECR (electron-cyclotron resonance) sputtering method. In the development of evaluation technology for the abrasion performance of ultra thin carbon-based protective films, examination and experiment were carried out for the evaluation device and method capable of simulating abrasion performance in an HDD (hard disk drive). In the development of a high performance display device using a carbon nano tube cold cathode electron source, the evaluation of electron emission characteristics was conducted, as was the manufacturing of a RGB surface light source. (NEDO)

45 CFR 233.101 - Dependent children of unemployed parents.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Dependent children of unemployed parents. 233.101... unemployed parents. (a) Requirements for State Plans. Effective October 1, 1990 (for Puerto Rico, American... children of unemployed parents. A State plan under title IV-A for payment of such aid must: (1) Include a...

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

Directory of Open Access Journals (Sweden)

Olimpiu GHERMAN

2015-12-01

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

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

Science.gov (United States)

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

2014-01-01

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

Parenting styles and home obesogenic environments.

Science.gov (United States)

Johnson, Rachel; Welk, Greg; Saint-Maurice, Pedro F; Ihmels, Michelle

2012-04-01

Parenting behaviors are known to have a major impact on childhood obesity but it has proven difficult to isolate the specific mechanism of influence. The present study uses Baumrind's parenting typologies (authoritative, authoritarian, and permissive) to examine associations between parenting styles and parenting practices associated with childhood obesity. Data were collected from a diverse sample of children (n = 182, ages 7-10) in an urban school district in the United States. Parenting behaviors were assessed with the Parenting Styles and Dimension Questionnaire (PSDQ), a 58-item survey that categorizes parenting practices into three styles: authoritative, authoritarian, and permissive. Parent perceptions of the home obesogenic environment were assessed with the Family Nutrition and Physical Activity (FNPA) instrument, a simple 10 item instrument that has been shown in previous research to predict risk for overweight. Cluster analyses were used to identify patterns in the PSDQ data and these clusters were related to FNPA scores and measured BMI values in children (using ANCOVA analyses that controlled for parent income and education) to examine the impact of parenting styles on risk of overweight/obesity. The FNPA score was positively (and significantly) associated with scores on the authoritative parenting scale (r = 0.29) but negatively (and significantly) associated with scores on the authoritarian scale (r = -0.22) and permissive scale (r = -0.20). Permissive parenting was significantly associated with BMIz score but this is the only dimension that exhibited a relationship with BMI. A three-cluster solution explained 40.5% of the total variance and clusters were distinguishable by low and high z-scores on different PSDQ sub-dimensions. A cluster characterized as Permissive/Authoritarian (Cluster 2) had significantly lower FNPA scores (more obesogenic) than clusters characterized as Authoritative (Cluster 1) or Authoritarian/Authoritative (Cluster 3) after

Parenting Styles and Home Obesogenic Environments

Directory of Open Access Journals (Sweden)

Michelle Ihmels

2012-04-01

Full Text Available Parenting behaviors are known to have a major impact on childhood obesity but it has proven difficult to isolate the specific mechanism of influence. The present study uses Baumrind’s parenting typologies (authoritative, authoritarian, and permissive to examine associations between parenting styles and parenting practices associated with childhood obesity. Data were collected from a diverse sample of children (n = 182, ages 7–10 in an urban school district in the United States. Parenting behaviors were assessed with the Parenting Styles and Dimension Questionnaire (PSDQ, a 58-item survey that categorizes parenting practices into three styles: authoritative, authoritarian, and permissive. Parent perceptions of the home obesogenic environment were assessed with the Family Nutrition and Physical Activity (FNPA instrument, a simple 10 item instrument that has been shown in previous research to predict risk for overweight. Cluster analyses were used to identify patterns in the PSDQ data and these clusters were related to FNPA scores and measured BMI values in children (using ANCOVA analyses that controlled for parent income and education to examine the impact of parenting styles on risk of overweight/obesity. The FNPA score was positively (and significantly associated with scores on the authoritative parenting scale (r = 0.29 but negatively (and significantly associated with scores on the authoritarian scale (r = −0.22 and permissive scale (r = −0.20. Permissive parenting was significantly associated with BMIz score but this is the only dimension that exhibited a relationship with BMI. A three-cluster solution explained 40.5% of the total variance and clusters were distinguishable by low and high z-scores on different PSDQ sub-dimensions. A cluster characterized as Permissive/Authoritarian (Cluster 2 had significantly lower FNPA scores (more obesogenic than clusters characterized as Authoritative (Cluster 1 or Authoritarian

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

Directory of Open Access Journals (Sweden)

Ante Žigman

2011-12-01

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

45 CFR 233.100 - Dependent children of unemployed parents.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Dependent children of unemployed parents. 233.100... unemployed parents. (a) Requirements for State Plans. If a State wishes to provide AFDC for children of unemployed parents, the State plan under title IV-A of the Social Security Act must: (1) Include a definition...

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

Science.gov (United States)

Katircioglu, Salih; Katircioglu, Setareh

2018-02-01

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

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

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Hammed Adetola Adefeso

2014-04-01

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

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

Directory of Open Access Journals (Sweden)

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.

Fiscal Imbalances, Poverty and Inequality in Pakistan

OpenAIRE

Irfan Ullah - Naimatullah Baber

2014-01-01

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

Fiscal Policy and Growth in Developing Asia

OpenAIRE

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

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

D.Haranguş

2013-12-01

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

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

African Journals Online (AJOL)

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

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

OpenAIRE

MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

2013-01-01

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

Fiscal Year 2013 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

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

2013-11-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

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

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

International Nuclear Information System (INIS)

1995-09-01

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

Assessing the impact of fiscal measures on the Czech economy

Czech Academy of Sciences Publication Activity Database

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

2015-01-01

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

Fiscal 1997 report on the R and D under consignment from NEDO on human sensory measurement application technology; 1997 nendo ningen kankaku keisoku oyo gijutsu no kenkyu kaihatsu itaku kenkyu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The paper outlined the result of the fiscal 1997 R and D on `human sensory measurement application technology (HSMAT)` which entered into the second stage. As to the R and D of technology for development of human sensory indices, examples for developing human sensory indices were set up for the following each technology to be developed, and measuring experiments were conducted: technology to assess the effect on physiological senses such as fatigue and awakening, technology to assess human adaptability to various environmental conditions, and technology to assess adaptability of products to humans from a viewpoint of affinity, etc. In relation to the R and D of technology for practical application of human sensory indices, a study was conducted of application examples for using each index to the design of daily products and residential/working environments, and at the same time a prototype database of human sensory data was trially made using part of the experimental data. Moreover, for clothes and working environment to feel better, design/assembly were conducted of a hand/leg movable and sit-on-chair manikin which enables rational estimation of thermal sense of humans. 82 refs., 391 figs., 88 tabs.

The role of interpretation processes and parental discussion in the media's effects on adolescents' use of alcohol.

Science.gov (United States)

Austin, E W; Pinkleton, B E; Fujioka, Y

2000-02-01

The process that connects media use with alcohol-related beliefs and behaviors has not been well documented. To address this issue, we examined adolescents' viewing patterns, beliefs about alcohol and media messages, and parental discussion of media messages in the context of a theoretical model of message interpretation processes. Measures included the degree to which adolescents found portrayals desirable, realistic, and similar to their own lives; the degree to which they wanted to be like (identify with) the portrayals; and the degree to which they associated positive outcomes with drinking alcohol (expectancies). Cross-sectional survey. Two public high schools in the California central coastal area that include a diverse population in terms of ethnic origin, income level, and education level. Ninth-grade students (n = 252) and 12th-grade students (n = 326). Students reported the number of days within the past week watching various genres of television content, along with perceptions of realism of content, desirability of portrayals, identification with portrayals, expectancies toward alcohol use, personal norms for alcohol use, desire for products with alcohol logos, current alcohol use, frequency of parental reinforcement, and counter-reinforcement of television messages. Associations were examined via hierarchical multiple regression analysis. Effects of media exposure on drinking behavior, controlling for grade level, ethnicity, gender, household income, and education levels were primarily positive and indirect, operating through a number of intervening beliefs, especially expectancies (beta =.59; r(2) =.33). Direct associations, primarily with exposure to late-night talk shows (beta =.12; r(2) =.01), were small. Parental discussion also affected behavior indirectly, operating through expectancies, identification, and perceived realism. The appeal of products with alcohol logos, which was higher among the younger students (t = 3.44) and predicted by

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...

La violencia filio-parental: un análisis de sus claves

OpenAIRE

Aroca-Montolío, Concepción; Lorenzo-Moledo, Mar; Miró-Pérez, Camilo

2014-01-01

La Fiscalía General del Estado español, en su memoria de octubre de 2009, destacó que la violencia filio-parental era el tipo penal más preocupante en adolescentes menores de edad por su incremento en prevalencia e incidencia. Por ello, es importante conocer algunas características de las familias que la sufren y de las hijas e hijos maltratadores. Para lograr dichos objetivos hemos realizado una revisión bibliométrica de análisis cualitativo en base a documentos y libros desde 1957 hasta 201...

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)

Annual report on the services for chemical analysis and scientific glassblowing in the fiscal year 2000

International Nuclear Information System (INIS)

Ito, Mitsuo; Obara, Kazuhiro; Toida, Yukio; Suzuki, Daisuke; Gunji, Katsubumi; Kato, Kaneharu; Watanabe, Kazuo

2002-01-01

A variety of analytical service and glassblowing service was carried out on requests from research laboratories and R and D programs within JAERI. In the field of analytical service, various samples such as nuclear fuels, nuclear materials and radioactive wastes, were analyzed using mainly Inductively Coupled Plasma Atomic Emission Spectrometry (ICP-AES), Inductively Coupled Plasma Mass Spectrometry (ICP-MS), Thermal Ionization Mass Spectrometry (TIMS), Electron Probe X-ray Microanalyzer (EPMA), etc., and mostly in combination with various chemical separation methods. In the glassblowing service, various experimental instruments and vessels made of Pyrex glass or quartz glass were produced and repaired. Thirty-three requests for the analytical service and 132 requests for the glassblowing service have been received and treated in the fiscal year 2000. This report describes the activity of the analytical service and the glassblowing service performed in the fiscal year 2000. (author)

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

The effect of parental factors in children with large cup-to-disc ratios.

Directory of Open Access Journals (Sweden)

Hae-Young Lopilly Park

Full Text Available To investigate large cup-to-disc ratios (CDR in children and to determine the relationship between parental CDR and clinical characteristics associated with glaucoma.Two hundred thirty six children aged 6 to 12 years with CDR ≥ 0.6 were enrolled in this study. Subjects were classified into two groups based on parental CDR: disc suspect children with disc suspect (CDR ≥0.6 parents and disc suspect children without disc suspect parents. Ocular variables were compared between the two groups.Of the 236 disc suspect children, 100 (42.4% had at least one disc suspect parent. Intraocular pressure (IOP was higher in disc suspect children with disc suspect parents (16.52±2.66 mmHg than in disc suspect children without disc suspect parents (14.38±2.30 mmHg, p = 0.023. In the group with disc suspect parents, vertical CDR significantly correlated with IOP (R = -0.325, p = 0.001, average retinal nerve fiber layer (RNFL thickness (R = -0.319, p = 0.001, rim area (R = -0.740, p = 0.001, and cup volume (R = 0.499, p = 0.001. However, spherical equivalent (R = 0.333, p = 0.001, AL (R = -0.223, p = 0.009, and disc area (R = 0.325, p = 0.001 significantly correlated with vertical CDR in disc suspect children without disc suspect parents, in contrast to those with disc suspect parents. Larger vertical CDR was associated with the presence of disc suspect parents (p = 0.001, larger disc area (p = 0.001, thinner rim area (p = 0.001, larger average CDR (p = 0.001, and larger cup volume (p = 0.021.Family history of large CDR was a significant factor associated with large vertical CDR in children. In children with disc suspect parents, there were significant correlations between IOP and average RNFL thickness and vertical CDR.

The effect of parental factors in children with large cup-to-disc ratios.

Science.gov (United States)

Park, Hae-Young Lopilly; Ha, Min Ji; Shin, Sun Young

2017-01-01

To investigate large cup-to-disc ratios (CDR) in children and to determine the relationship between parental CDR and clinical characteristics associated with glaucoma. Two hundred thirty six children aged 6 to 12 years with CDR ≥ 0.6 were enrolled in this study. Subjects were classified into two groups based on parental CDR: disc suspect children with disc suspect (CDR ≥0.6) parents and disc suspect children without disc suspect parents. Ocular variables were compared between the two groups. Of the 236 disc suspect children, 100 (42.4%) had at least one disc suspect parent. Intraocular pressure (IOP) was higher in disc suspect children with disc suspect parents (16.52±2.66 mmHg) than in disc suspect children without disc suspect parents (14.38±2.30 mmHg, p = 0.023). In the group with disc suspect parents, vertical CDR significantly correlated with IOP (R = -0.325, p = 0.001), average retinal nerve fiber layer (RNFL) thickness (R = -0.319, p = 0.001), rim area (R = -0.740, p = 0.001), and cup volume (R = 0.499, p = 0.001). However, spherical equivalent (R = 0.333, p = 0.001), AL (R = -0.223, p = 0.009), and disc area (R = 0.325, p = 0.001) significantly correlated with vertical CDR in disc suspect children without disc suspect parents, in contrast to those with disc suspect parents. Larger vertical CDR was associated with the presence of disc suspect parents (p = 0.001), larger disc area (p = 0.001), thinner rim area (p = 0.001), larger average CDR (p = 0.001), and larger cup volume (p = 0.021). Family history of large CDR was a significant factor associated with large vertical CDR in children. In children with disc suspect parents, there were significant correlations between IOP and average RNFL thickness and vertical CDR.

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...

Are Female Applicants Disadvantaged in National Institutes of Health Peer Review? Combining Algorithmic Text Mining and Qualitative Methods to Detect Evaluative Differences in R01 Reviewers' Critiques.

Science.gov (United States)

Magua, Wairimu; Zhu, Xiaojin; Bhattacharya, Anupama; Filut, Amarette; Potvien, Aaron; Leatherberry, Renee; Lee, You-Geon; Jens, Madeline; Malikireddy, Dastagiri; Carnes, Molly; Kaatz, Anna

2017-05-01

Women are less successful than men in renewing R01 grants from the National Institutes of Health. Continuing to probe text mining as a tool to identify gender bias in peer review, we used algorithmic text mining and qualitative analysis to examine a sample of critiques from men's and women's R01 renewal applications previously analyzed by counting and comparing word categories. We analyzed 241 critiques from 79 Summary Statements for 51 R01 renewals awarded to 45 investigators (64% male, 89% white, 80% PhD) at the University of Wisconsin-Madison between 2010 and 2014. We used latent Dirichlet allocation to discover evaluative "topics" (i.e., words that co-occur with high probability). We then qualitatively examined the context in which evaluative words occurred for male and female investigators. We also examined sex differences in assigned scores controlling for investigator productivity. Text analysis results showed that male investigators were described as "leaders" and "pioneers" in their "fields," with "highly innovative" and "highly significant research." By comparison, female investigators were characterized as having "expertise" and working in "excellent" environments. Applications from men received significantly better priority, approach, and significance scores, which could not be accounted for by differences in productivity. Results confirm our previous analyses suggesting that gender stereotypes operate in R01 grant peer review. Reviewers may more easily view male than female investigators as scientific leaders with significant and innovative research, and score their applications more competitively. Such implicit bias may contribute to sex differences in award rates for R01 renewals.

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

Fiscal 1998 industrial science and technology R and D theme (University coordination type). Research report on R and D of technologies for creating new bioaffinity molecules using submicron beads; 1998 nendo biryushi riyogata seitai ketsugo busshitsu nado sosei gijutsu no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report summarizes the fiscal 1998 result on the entrusted research 'R and D of technologies for creating new bioaffinity molecules using submicron beads' based on 'Industrial science and technology R and D system.' As for development of technologies for analyzing chemical- biomolecule complexes using submicron affinity beads, for molecule design of DNA to be connected with cisplatin, telomere DNA was employed as a target DNA of cisplatin, and cisplatin-modified DNA (Pt-DNA) was synthesized. Reaction condition for Pt-DNA connected beads was established, and affinity beads with Pt-DNA were prepared. As for development of organic receptor refining technology, proteins bound to cisplatin-DNA were preliminarily analyzed, showing that the Pt-DNA is a proper target chemical substance. It is the first evidence that certain proteins recognize cisplatin-damaged telomere DNA. In addition, introduction of the equipment for developing analysis technology of binding domains, development of technology to create organic receptors with new functions, and general research on the titled technologies were carried out. (NEDO)

Consolidated financial statements for fiscal year 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-01

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

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...

The influence of parental concern on the utility of autism diagnostic instruments.

Science.gov (United States)

Havdahl, Karoline Alexandra; Bishop, Somer L; Surén, Pål; Øyen, Anne-Siri; Lord, Catherine; Pickles, Andrew; von Tetzchner, Stephen; Schjølberg, Synnve; Gunnes, Nina; Hornig, Mady; Lipkin, W Ian; Susser, Ezra; Bresnahan, Michaeline; Magnus, Per; Stenberg, Nina; Reichborn-Kjennerud, Ted; Stoltenberg, Camilla

2017-10-01

The parental report-based Autism Diagnostic Interview-Revised (ADI-R) and the clinician observation-based Autism Diagnostic Observation Schedule (ADOS) have been validated primarily in U.S. clinics specialized in autism spectrum disorder (ASD), in which most children are referred by their parents because of ASD concern. This study assessed diagnostic agreement of the ADOS-2 and ADI-R toddler algorithms in a more broadly based sample of 679 toddlers (age 35-47 months) from the Norwegian Mother and Child Cohort. We also examined whether parental concern about ASD influenced instrument performance, comparing toddlers identified based on parental ASD concern (n = 48) and parent-reported signs of developmental problems (screening) without a specific concern about ASD (n = 400). The ADOS cutoffs showed consistently well-balanced sensitivity and specificity. The ADI-R cutoffs demonstrated good specificity, but reduced sensitivity, missing 43% of toddlers whose parents were not specifically concerned about ASD. The ADI-R and ADOS dimensional scores agreed well with clinical diagnoses (area under the curve ≥ 0.85), contributing additively to their prediction. On the ADI-R, different cutoffs were needed according to presence or absence of parental ASD concern, in order to achieve comparable balance of sensitivity and specificity. These results highlight the importance of taking parental concern about ASD into account when interpreting scores from parental report-based instruments such as the ADI-R. While the ADOS cutoffs performed consistently well, the additive contributions of ADI-R and ADOS scores to the prediction of ASD diagnosis underscore the value of combining instruments based on parent accounts and clinician observation in evaluation of ASD. Autism Res 2017, 10: 1672-1686. © 2017 International Society for Autism Research, Wiley Periodicals, Inc. © 2017 International Society for Autism Research, Wiley Periodicals, Inc.

Intimate partner violence victimization and parenting: A systematic review.

Science.gov (United States)

Chiesa, Antonia E; Kallechey, Leigh; Harlaar, Nicole; Rashaan Ford, C; Garrido, Edward F; Betts, William R; Maguire, Sabine

2018-04-14

Early studies examining parenting in the setting of intimate partner violence (IPV) often focus on abuse by the IPV perpetrator or effects of long term exposure. This review addresses how intimate partner violence impacts victim parenting. Seven databases were searched for the time period 1970-2015. Included were comparative studies involving children 11 years or younger. Quality ranking was based on: confirmation of victim status, consideration of co-perpetration, heterogeneity of the population, and standardization of measurements. Of 13,038 studies reviewed, 33 included studies showed that victimization is associated with negative parenting practices. Based on data presented within individual studies, 21 studies were eligible for meta-analysis which demonstrated modest effect sizes with high levels of heterogeneity. There was a negative correlation between IPV and positive parenting (r = -0.08; 95% CI: -.12, - .04); positive correlation between IPV and physical aggression (r = .17; 95% CI: .11, .23) and neglect (r = .12; 95% CI: .01, .23); and a trend toward positive correlation between IPV and psychological aggression (r = .23; 95% CI: -.94, .47). A synthesis of studies unsuitable for meta-analysis reinforced these findings. The review demonstrated ongoing methodological issues with extant literature. Copyright © 2018 Elsevier Ltd. All rights reserved.

Relation of Cardiometabolic Risk Factors between Parents and Children.

Science.gov (United States)

Halvorsen, Tanya; Moran, Antoinette; Jacobs, David R; Steffen, Lyn M; Sinaiko, Alan R; Zhou, Xia; Steinberger, Julia

2015-11-01

To explore the relations of parent-child cardiometabolic risk factors and assess the influence of adiposity on these associations. Associations of adiposity, blood pressure (BP), lipids, fasting insulin and glucose, and a risk factor cluster score (CS) were evaluated in a cross-sectional study of 179 parents and their children (6-18 years, N = 255). Insulin resistance was assessed by euglycemic clamp in parents and children aged 10 years or older. Metabolic syndrome in parents was defined by National Cholesterol Education Program's Adult Treatment Panel III criteria. CSs of the risk factors were created based on age-specific z-scores. Analyses included Pearson correlation and linear regression, adjusted for parent and child age, sex, race, and body mass index (BMI), accounting for within-family correlation. We found positive parent-child correlations for measures of adiposity (BMI, BMI percentile, waist, subcutaneous fat, and visceral fat; r = 0.22-0.34, all P ≤ .003), systolic BP (r = 0.20, P = .002), total cholesterol (r = 0.39, P parent-child correlations, except systolic BP, remained significant. Although adiposity is strongly correlated between parents and children, many cardiometabolic risk factors correlate independent of parent and child BMI. Adverse parental cardiometabolic profiles may identify at-risk children independent of the child's adiposity status. Copyright © 2015 Elsevier Inc. All rights reserved.

Sustainable Fiscal Strategies under Changing Demographics

DEFF Research Database (Denmark)

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

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Efayena Oba Obukohwo

2017-07-01

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

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

International Nuclear Information System (INIS)

Kawakami, Shin-ichi

1984-01-01

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

Fiscal policy lags and income adjustment processes

International Nuclear Information System (INIS)

De Cesare, Luigi; Sportelli, Mario

2012-01-01

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

Accountability report - fiscal year 1997

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

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

Fiscal 1997 report on the results of the international standardization R and D. R and D of a mobile office system (R and D of next generation mobile business terminals); 1997 nendo seika hokokusho kokusai hyojun soseigata kenkyu kaihatsu. Mobile office system no kenkyu kaihatsu (jisedai keitai joho kiki no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

This R and D is aimed firstly at trially developing next generation mobile business terminals (MBT) based on the technical standards of MBT of which the standards were completed in the fiscal 1996 R and D of Mobile Office Promotion Association (MOPA), secondly at developing an evaluation method for trial terminals and establishing the technical standards of MBT through data communication among different terminals and confirmation of application motions, and thirdly at promoting the international standardization. The study was conducted in the following procedures: 1) making of a comprehensive examination-standardization working group, determination of the use of trial terminals and the MBT evaluation method; 2) trial development of the MBT standards and prototypes; 3) study of the MBT evaluation method; 4) evaluation test on the prototypes; 5) comprehensive evaluation. As the fruit of the study, the evaluation/test specifications were completed, and the evaluation tests among different terminals were conducted. As a result of the evaluation test, the transplantation of MBT managers was done almost with no problems. The MBT adaptability evaluation test was also done almost without problems. 6 figs., 6 tabs.

45 CFR 98.34 - Parental rights and responsibilities.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Parental rights and responsibilities. 98.34 Section 98.34 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Program Operations (Child Care Services)-Parental Rights and Responsibilities § 98.34...

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

Directory of Open Access Journals (Sweden)

Petru GRICIUC

2015-12-01

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

ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA

Directory of Open Access Journals (Sweden)

Hasan Mahmutović

2017-04-01

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

Report of the results of the fiscal 1997 regional consortium R and D project. Regional consortium field / R and D on downsizing technology of machine tools (first fiscal year); 1997 nendo chiiki consortium kenkyu kaihatsu jigyo. Chiiki consortium energy bun`ya / kosaku kikai no downsizing gijutsu ni kansuru kenkyu kaihatsu (daiichi nendo) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D were conducted aiming at downsizing machine tools by combining microfactory technology owned by Mechanical Engineering Laboratory, Agency of Industrial Science and Technology of MITI with fundamental element technology owned by industrial groups of machine tools. In fiscal 1997, as to the study of spindle drum indexing mechanism in making main spindle multiaxial, the following have been finished: the basic study through openness of controller and networks, confirmation of function of the equipment acquired, and initialization of the driver software. Relating to the study on machining conditions of dry machining processing, delivery and installation of cold air machining instrument have been finished. Concerning the optical measurement of spindle radial run-out vectors, a system to make optical no contact measurement of radial direction components of rotation error was constructed with high accuracy pin gauge attached to the work spindle clamp mechanism as a medium. About the study on sensor-based state recognition technology, specifications for various kinds of sensor were decided on. 5 refs., 67 figs., 3 tabs.

Gene-Environment Correlation Underlying the Association between Parental Negativity and Adolescent Externalizing Problems

Science.gov (United States)

Marceau, Kristine; Horwitz, Briana N.; Narusyte, Jurgita; Ganiban, Jody M.; Spotts, Erica L.; Reiss, David; Neiderhiser, Jenae M.

2013-01-01

Studies of adolescent or parent-based twins suggest that gene-environment correlation (rGE) is an important mechanism underlying parent-adolescent relationships. However, information on how parents' and children's genes and environments influence correlated parent "and" child behaviors is needed to distinguish types of rGE. The present…

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

Parenting stress as a mediator of parents' negative mood state and behavior problems in children with newly diagnosed cancer.

Science.gov (United States)

van der Geest, Ivana M; van den Heuvel-Eibrink, Marry M; Passchier, Jan; van den Hoed-Heerschop, Corry; Pieters, Rob; Darlington, Anne-Sophie E

2014-07-01

The aim was to investigate the influence of parents' negative mood state and parenting stress on behavior in children with newly diagnosed cancer. A total of 123 parents (n=58 fathers, n=65 mothers) of 67 children with newly diagnosed cancer completed three questionnaires separately at the same time measuring parents' negative mood state, parenting stress, and child behavior problems. Parents' negative mood state was weakly correlated to more child behavior problems (r=0.31, pparenting stress were strongly correlated to more child behavior problems (r=0.61, pparents' negative mood state and child behavior problems (c=0.29, p=0.02 (fathers); c=0.25, p=0.04 (mothers)) became non-significant after mediating for parenting stress (c'=0.003, p=0.98 (fathers); c'=0.10, p=0.42 (mothers)). The indirect effect of parents' negative mood state and child behavior problems was only significant for fathers (95% CI [0.12; 0.51]), indicating that parenting stress mediates the effect between fathers' negative mood state and child behavior problems. This is the first study to demonstrate the mediational role of parenting stress in fathers of a child with newly diagnosed cancer. Copyright © 2014 John Wiley & Sons, Ltd.

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

Reading Processes and Parenting Styles.

Science.gov (United States)

Carreteiro, Rui Manuel; Justo, João Manuel; Figueira, Ana Paula

2016-08-01

Home literacy environment explains between 12 and 18.5 % of the variance of children's language skills. Although most authors agree that children whose parents encourage them to read tend to develop better and earlier reading skills, some authors consider that the impact of family environment in reading skills is overvalued. Probably, other variables of parent-child relationship, like parenting styles, might be relevant for this field. Nevertheless, no previous studies on the effect of parenting styles in literacy have been found. To analyze the role of parenting styles in the reading processes of children. Children's perceptions of parenting styles contribute significantly to the explanation of statistical variance of children's reading processes. 110 children (67 boys and 43 girls), aged between 7 and 11 years (M [Formula: see text] 9.22 and SD [Formula: see text] 1.14) from Portuguese schools answered to a socio-demographic questionnaire. To assess reading processes it was administered the Portuguese adaptation (Figueira et al. in press) of Bateria de Avaliação dos Processos Leitores-Revista (PROLEC-R). To assess the parenting styles Egna Minnen av Barndoms Uppfostran-parents (EMBU-P) and EMBU-C (children version) were administered. According to multiple hierarchical linear regressions, individual factors contribute to explain all reading tests of PROLEC-R, while family factors contribute to explain most of these tests. Regarding parenting styles, results evidence the explanatory power about grammatical structures, sentence comprehension and listening. Parenting styles have an important role in the explanation of higher reading processes (syntactic and semantic) but not in lexical processes, focused by main theories concerning dyslexia.

Implications of Electronic Commerce for Fiscal Policy

Science.gov (United States)

Goolsbee, Austan

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

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

OpenAIRE

Kerstin Bernoth; Guntram B. Wolff

2006-01-01

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

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

Science.gov (United States)

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

2012-01-01

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

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

African Journals Online (AJOL)

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

Report on the results of the fiscal 1997 R and D under consignment from NEDO of photon measuring/processing technology (R and D of petroleum production system high-grade measuring/processing technology); 1997 nendo Shin energy Sangyo Gijutsu Sogo Kaihatsu Kiko itaku photon keisoku kako gijutsu (sekiyu seisan system kodo keisoku kako gijutsu kenkyu kaihatsu) seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-03-01

The R and D were conducted of high-strength and high-accuracy welding/joining technology using laser, technology to measure and assess the joining state of structures and defects around the surface of structures and inside structures by high accuracy and high resolution, and technology/equipment to generate a laser light source for the tool, which are all required to remarkably enhance safety/reliability of oil drilling facilities working in the severe environment. In fiscal 1997, as the R and D of oil production system high-grade measuring/processing technology, technical study, study of measures to be taken, operating experiment, assessment, examination, etc. were conducted on the following themes: 1) macroscopic processing technology (R and D of high-reliability laser welding technology), 2) non-destructive composition measuring technology (R and D of internal measurement and photoelectron spectroscopy using short-wavelength radiation), 3) tight-focusing all-solid-state laser technology (R and D of fiber laser), 4) tight-focusing all-solid-state laser technology (R and D of high-efficiency laser diode), and 5) comprehensive investigation of phonics engineering (investigation for photon-applied materials processing technology). 256 refs., 205 figs., 18 tabs.

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

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

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

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

Directory of Open Access Journals (Sweden)

Francesco Forte

2012-04-01

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

The association of parental characteristics and psychological problems in obese youngsters.

Science.gov (United States)

Decaluwé, V; Braet, C; Moens, E; Van Vlierberghe, L

2006-12-01

The aim of the present study was to examine to what extent parental psychological characteristics and parental behavior are related to psychological problems in obese youngsters. Data were collected from 196 families having an overweight youngster (range 10-16 years old) (mean body mass index (BMI)=31.2; s.d.=5.3) seeking weight-loss treatment and compared with data from normal weight samples. Behavior problems were measured using the Child Behavior Checklist; the Child version of the Eating Disorder Examination was used to assess eating disorder psychopathology. Parental psychopathology was measured using the Symptom Checklist-90; parenting behavior was assessed with the Ghent Parental Behavior Scale. Parental psychopathology was prevalent in 59.6% of mothers and 35.7% of fathers. Youngsters exceeding the cutoff for problem behavior ranged between 41.4 and 53.1%. Children's problem behavior was most associated with psychopathology in the mother (r=0.40 for Internalizing and r=0.37 for Externalizing; both Pparenting behavior, namely Inconsistent discipline, although the effect was stronger for Externalizing behavior (explained variance: 10%) than for Internalizing behavior (explained variance: 4%). No evidence was found for a mediator effect from parenting behavior on the eating disorder symptoms of the obese youngsters. However, several direct relations emerged, suggesting a negative association between a child's eating disorder symptoms and Positive parenting behavior by the mother (r= -0.20 for Eating concern; r= -0.18 for Restraint eating; r= -0.16 for Shape concern; all PParental characteristics were associated with psychological problems in obese youngsters, not only in a direct way but also indirectly. The effects were partly mediated by a particular ineffective parenting style, namely inconsistent discipline on the part of the mother. Pediatric obesity treatments should focus more on parenting behaviors and parental characteristics.

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

PARENTAL CHILDHOOD ADVERSITY, DEPRESSIVE SYMPTOMS, AND PARENTING QUALITY: EFFECTS ON TODDLER SELF-REGULATION IN CHILD WELFARE SERVICES INVOLVED FAMILIES.

Science.gov (United States)

Spieker, Susan J; Oxford, Monica L; Fleming, Charles B; Lohr, Mary Jane

2018-01-01

Parents who are involved with child welfare services (CWSI) often have a history of childhood adversity and depressive symptoms. Both affect parenting quality, which in turn influences child adaptive functioning. We tested a model of the relations between parental depression and child regulatory outcomes first proposed by K. Lyons-Ruth, R. Wolfe, A. Lyubchik, and R. Steingard (2002). We hypothesized that both parental depression and parenting quality mediate the effects of parental early adversity on offspring regulatory outcomes. Participants were 123 CWSI parents and their toddlers assessed three times over a period of 6 months. At Time 1, parents reported on their childhood adversity and current depressive symptoms. At Time 2, parents' sensitivity to their child's distress and nondistress cues was rated from a videotaped teaching task. At Time 3, observers rated children's emotional regulation, orientation/engagement, and secure base behavior. The results of a path model partly supported the hypotheses. Parent childhood adversity was associated with current depressive symptoms, which in turn related to parent sensitivity to child distress, but not nondistress. Sensitivity to distress also predicted secure base behavior. Depression directly predicted orientation/engagement, also predicted by sensitivity to nondistress. Sensitivity to distress predicted emotion regulation and orientation/engagement. Results are discussed in terms of intervention approaches for CWSI families. © 2017 Michigan Association for Infant Mental Health.

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...

Association of Smoking Onset With R-Rated Movie Restrictions and Adolescent Sensation Seeking

Science.gov (United States)

Sargent, James D.; Stoolmiller, Mike; Scholte, Ron H. J.; Engels, Rutger C. M. E.; Tanski, Susanne E.

2011-01-01

OBJECTIVES: In this study, we examined how often US youths reported having complete parental restrictions on watching R-rated movies. In addition, we assessed the relationship between parental R-rated movie restrictions and adolescents' sensation seeking and how this interplay is related to smoking onset. METHODS: Data from a 4-wave longitudinal study of 6522 adolescents (10–14 years of age) who were recruited through a random-digit-dial telephone survey were used. At baseline, subjects were nationally representative of the US population. Subjects were monitored for 2 years and queried about their smoking status, their sensation-seeking propensity, and how often they were allowed to watch R-rated movies. A cross-lagged model combined with survival analysis was used to assess the relationships between parental R-rated movie restrictions, sensation-seeking propensity, and risk for smoking onset. RESULTS: Findings demonstrated that 32% of the US adolescents reported being completely restricted from watching R-rated movies by their parents. Model findings revealed that adolescents' sensation seeking was related to greater risk for smoking onset not only directly but also indirectly through their parents becoming more permissive of R-rated movie viewing. Parental R-rated movie restrictions were found to decrease the risk of smoking onset directly and indirectly by changing children's sensation seeking. CONCLUSIONS: These findings imply that, beyond direct influences, the relationship between adolescents' sensation seeking and parental R-rated movie restrictions in explaining smoking onset is bidirectional in nature. Finally, these findings highlight the relevance of motivating and supporting parents in limiting access to R-rated movies. PMID:21135004

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…

34 CFR 99.4 - What are the rights of parents?

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false What are the rights of parents? 99.4 Section 99.4... § 99.4 What are the rights of parents? An educational agency or institution shall give full rights under the Act to either parent, unless the agency or institution has been provided with evidence that...

20 CFR 401.75 - Rights of parents or legal guardians.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Rights of parents or legal guardians. 401.75... RECORDS AND INFORMATION The Privacy Act § 401.75 Rights of parents or legal guardians. For purposes of this part, a parent or guardian of any minor or the legal guardian of any individual who has been...

Report for the coal type committee in fiscal 1992; 1992 nendo tanshu iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

This paper reports the activities of the coal type committee in fiscal 1992, and summarizes the main technological achievements. In the Chinese coal liquefaction test, fiscal 1991 has performed liquefaction tests on Fushun coal by using a small continuous testing facility (0.1 t/d) at the Coal Chemistry Research Institute in Beijing. Fiscal 1992 has completed the liquefaction tests on Shengli coal. In October, a liquefaction test was carried out by using Tianzhu coal according to the NEDOL process. This paper reports the result of the liquefaction test on the Shengli coal, and the result of the analysis on the Fushun coal liquefied oil. The coal type selection and investigation having been performed to date reveals close correlation among the maceral composition of coal, coal rank and liquefied oil yield. Coals having good reactivity and suitable for liquefaction are generally suitable also for gasification. In the pretreatment of coal as a gasification material for hydrogen manufacture, a test was performed by using A heavy oil and tar sand bitumen plus A heavy oil as the granulating agents. With Montana coal, the highest de-ashing rate was achieved when the oil was added at 35% by weight. Both of the reaction rate and oil yield were improved. A handling test was carried out up to 72.5 degrees C, wherein Tatung coal presented no problems in both of the discharging and sticking tendencies. (NEDO)

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.

Fiscal 1997 development of fuel cell power generation technology. Part 3. Supplementary explanation to R and D of molten carbonate fuel cell and power generation system; 1997 nendo nenryo denchi hatsuden gijutsu kaihatsu hosoku setsumeisho. 3. Yoyu tansan'engata nenryo denchi (hatsuden system no kenkyu kaihatsu)

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-05-01

A supplementary explanation was compiled for the results of a commissioned project reported in fiscal 1997 (development of fuel cell power generation technology, and R and D (3) of molten carbonate fuel cell and power generation system). The supplementary explanation was given on the development of parallel flow stack, design/manufacturing of 250 kW stacks, design and manufacturing of 250 kW stacks in connection with installation/adjustment. (NEDO)

Fiscal 1992 R and D project for next generation infrastructure technology. Report on results of R and D on photo-reactive material; 1992 nendo hikari hanno zairyo no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

R and D was conducted with the purpose of establishing fundamental technologies concerning photo-reactive materials, which control molecular structures or polymerization through light beam behavior and which can be used for ultra-high density optical recording, high resolution display, optical switch, etc., with the fiscal 1992 results summarized. In the studies on photochromic materials, investigation was carried out on the possibility of 10 multiple recording and the fundamental features of aggregate forming photochromic compounds. In the studies on high temperature of photochemical hole burning (PHB) materials, a material was synthesized using ionic porphyrin derivatives as guest material and deuterated polyvinyl alcohol (PVA) and the like as host, with the evaluation made on the performance of multiple hole formation and storage. In addition, comparisons were made for example on the thermal properties of the PHB materials among the participating enterprises mutually. In the development of chinone PHB materials and research on the improvement of the multiplicity, as this being the final year, researches were done on such subjects as integration of element technologies, material evaluation technology and PHB-related studies, correlatively as the work of the final year. Research results were also reported on the development and systematizing technology of porphyrin-based PHB materials. (NEDO)

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.

Federal Geothermal Research Program Update Fiscal Year 2002

Energy Technology Data Exchange (ETDEWEB)

2003-09-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The goals are: (1) Double the number of States with geothermal electric power facilities to eight by 2006; (2) Reduce the levelized cost of generating geothermal power to 3-5 cents per kWh by 2007; and (3) Supply the electrical power or heat energy needs of 7 million homes and businesses in the United States by 2010. This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2002. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy. balanced strategy for the Geothermal Program.

Federal Geothermal Research Program Update Fiscal Year 2003

Energy Technology Data Exchange (ETDEWEB)

2004-03-01

The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The following mission and goal statements guide the overall activities of the Office. The goals are: (1) Reduce the levelized cost of generating geothermal power to 3-5 cents per kWh by 2007; (2) Double the number of States with geothermal electric power facilities to eight by 2006; and (3) Supply the electrical power or heat energy needs of 7 million homes and businesses in the United States by 2010. This Federal Geothermal Program Research Update reviews the accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2003. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy. balanced strategy for the Geothermal Program.

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...

Fiscal Deficits and Interest Rates in the United States: An Empirical Analysis, 1960-84 (Déficits budgétaires et taux d'intérêt aux Etats-Unis: analyse empirique, 1960-84) (El déficit fiscal y las tasas de interés en Estados Unidos: Un análisis empírico, 1960-84)

OpenAIRE

Vito Tanzi

1985-01-01

The paper deals with the ongoing controversy about whether fiscal deficits bring about higher interest rates and whether the historically high peacetime fiscal deficits experienced by the United States in recent years have been the main factor explaining the extraordinarily high level of U.S. real interest rates. On the basis of a simple model of interest rate determination that includes nonfiscal as well as fiscal variables, the paper shows that interest rates are positively influenced by fi...

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.)

Parents' attitudes toward genetic research in autism spectrum disorder.

Science.gov (United States)

Johannessen, Jarle; Nærland, Terje; Bloss, Cinnamon; Rietschel, Marcella; Strohmaier, Jana; Gjevik, Elen; Heiberg, Arvid; Djurovic, Srdjan; Andreassen, Ole A

2016-04-01

Genetic research in autism spectrum disorder (ASD) is mainly performed in minors who are legally unable to provide consent. Thus, knowledge of the attitudes, fears, and expectations toward genetic research of the parents is important. Knowledge of the attitudes toward genetic research will improve cooperation between researchers and participants, and help establish confidence in ASD genetic research. The present study aimed to assess these attitudes. Questionnaire-based assessments of attitudes toward genetic research and toward procedures in genetic research of n=1455 parents of individuals with ASD were performed. The main motivation for participation in genetic research is to gain more knowledge of the causes and disease mechanisms of ASD (83.6%), and to contribute toward development of improved treatment in the future (63.7%). The parents also had a positive attitude towards storing genetic information (54.3%) and they requested confidentiality of data (82.9%) and expressed a need to be informed about the purpose (89%) and progress of the research (83.7%). We found a slightly more positive attitude to participation in genetic research among older parents (P=0.015), among fathers compared with mothers (P=0.01), among parents of girls compared with boys (P=0.03), and infantile autism compared with Asperger syndrome (P=0.002). However, linear regression analysis showed that parent and child characteristics seem to have too small an influence on attitudes toward genetic research to be of any relevance (R(2)=0.002-0.02). Parents of children with ASD have, in general, a very positive attitude toward genetic research. Data confidentiality is important, and they express a need for information on the purpose and progress of the research.

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

Parenting Role's Tasks as Parents of Healthy and Disabled Children

Directory of Open Access Journals (Sweden)

Azade Riyahi

2017-09-01

Full Text Available Background The purpose of this study was to determine how to do parenting role's tasks as parents of healthy and disabled children younger than 7 years old in Iran (Arak. Materials and Methods In this cross-sectional study, the parenting role tasks questionnaire was completed for 120 parents of healthy children and 120 parents of disabled children with at least one child with disability and the parents were selected by convenience sampling method. T-test, Mann-Whitney test and analysis of variances was used to compare the scores between parents of healthy and disabled children based on studied variables including child age, parent age, child gender, parent education, family economic status, history of trauma and seizure in children was applied to perform the role of parents. Results: There was a significant difference of parent role in both groups of parents. There was observed a significant relationship between role of healthy children's parents and age of child (r=0.21, P=0.016, but not observed in disabled children's parents. In healthy children, there was no significant correlation between parent's role and maternal age. In contrast, in disabled children, there was found a significant difference (P= 0.04 with correlation coefficient of -0.18 representing the inverse relationship. Moreover, no relationship was found between history of seizure and performance of parenting role's tasks in the group of disabled children (P>0.05. Conclusion The performance of tasks of parenting role in two groups of parents of healthy children and disabled ones in four areas of primary care, education, leisure and improving cognitive level had significant difference. This difference in the area of improving the cognitive level was higher. Due to complications of disability, parents of these children pay more attention to other areas of care except of improving cognitive level. Therefore presence of disabled child has negative effect on the balance of the

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.

The function of parents and their children with cerebral palsy.

Science.gov (United States)

Murphy, Nancy; Caplin, Deidre A; Christian, Becky J; Luther, Brenda L; Holobkov, Richard; Young, Paul C

2011-02-01

To determine associations between the function of parents and that of their children with cerebral palsy (CP) and the influence of the levels of the child's impairment, parenting stress, parent self-efficacy, and family functioning. Descriptive correlational cross-sectional survey. Academic tertiary care children's hospital and pediatric specialty orthopedic hospital in the intermountain West. A total of 51 parents or guardians who provide the majority of daily care in their homes for their children with CP between the ages of 5 and 18 years. Survey of a convenience sample of parents of children with CP. (1) Short-form 36 Health Survey v2.0 to measure parent mental and physical health; (2) Pediatric Quality of Life Inventory v4.0 to measure the physical, social, school, emotional and psychosocial function, and total quality of life of their children with CP; (3) Gross Motor Function Classification System to assess severity of the child's CP; (4) Parenting Stress Index; (5) Family Environment Scale, relationship dimension; and (6) Self-Efficacy for Parenting Tasks Index. Positive correlations were found between parent physical health and the physical function of their children with CP (r = 0.32) and between parent mental health and the emotional function (r = 0.46), psychosocial function (r = 0.40), and total health-related quality of life (r = 0.38) of their children. When adjusting for severity of CP, we found that parenting stress and parenting self-efficacy attenuated these relationships to varying degrees. A clear positive correlation was found between the function of parents and the function of their children with CP. Although a cross-sectional study does not demonstrate the direction of the relationship, it seems reasonable to conclude that clinicians who are attempting to directly maximize child function should also consider the potential value of interventions that support and improve parent function, particularly mental health. Copyright © 2011 American

CTD, salinity, temperature, oxygen, and depth data for Cruise DP01 from the R/V Point Sur in the Viosca Knoll, Gulf of Mexico, 2015-05-01 to 2015-05-08 (NCEI Accession 0142203)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Deep water sampling of in situ seawater and associated fauna (cruise DP01, May 1-8, 2015) aboard the R/V Point Sur for an area encompassing roughly 28°N to 29°N...

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

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 ...

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.

[Multi-parent families as "normal" families--segregation and parent-child-alienation after separation and divorce].

Science.gov (United States)

Napp-Peters, Anneke

2005-12-01

Decisive for the question as to how children cope with their parents' divorce is whether or not the parents continue to perform their parental role together even after separation, or have at least made arrangements for the child to maintain a good relationship with each parent. These are the findings of a longitudinal study of 150 postdivorce families. The case of a multi-parent family after remarriage, which sees itself as a "normal" family and segregates the visiting parent, shows what consequences the breakdown of parent-child relationships has for the psychological health and the development of children. Alienation and long-term disruption of the contact between child and visiting parent is a phenomenon which the psychiatric and psychotherapeutic professions are increasingly confronted with. The American child psychiatrist R. A. Gardner has introduced the term "Parental Alienation Syndrome (PAS)" to encompass this childhood disorder that arises almost exclusively in the context of child-custody disputes.

Annual report of the Japan Atomic Energy Research Institute for fiscal 2000

International Nuclear Information System (INIS)

2001-01-01

The Japan Atomic Energy Research Institute (JAERI) promotes some researches such as neutron science research, light quantum/synchrotron radiation science research, radiation application research, science research, advanced basic research, and so on, based on nuclear energy R and D and contributing to general development on scientific technology, along the Long-term program on research, development and application of nuclear energy' established on June, 1994, as a general organization on nuclear energy R and D in Japan. And, as an R and D on advanced energy system bringing breakthrough on nuclear energy technology, JAERI also promotes research on future type energy system, R and D on nuclear fusion, and trial research on high temperature engineering. Furthermore, JAERI progresses research on safety and health physics, as occupying both fields of general nuclear energy science and nuclear energy. In addition, by carrying out not only interdisciplinary cooperation in Japan but also versatile international one, various research assisting business and effective R and D are promoted. Here were described in details in fiscal year 2000, on 6 items on the neutron science research (SR), 13 items on light quantum/radiation light SR, 13 items on radiation application SR, 6 items on matter SR, 3 items on environment SR, 19 items on advanced basic SR, and so on. (G.K.)

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

Fission in R-processes Elements (FIRE) - Annual Report: Fiscal Year 2017

Energy Technology Data Exchange (ETDEWEB)

Schunck, Nicolas [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2017-10-18

The goal of the FIRE topical collaboration in nuclear theory is to determine the astrophysical conditions of the rapid neutron capture process (r-process), which is responsible for the formation of heavy elements. This will be achieved by including in r-process simulations the most advanced models of fission (spontaneous, neutron-induced, beta-delayed) that have been developed at LLNL and LANL. The collaboration is composed of LLNL (lead) and LANL for work on nuclear data (ground-state properties, fission, beta-decay), BNL for nuclear data management, and the university of Notre Dame and North Carolina State University for r-process simulations. Under DOE/NNSA agreement, both universities receive funds from the DOE Office of Science, while national laboratories receive funds directly from NA221.

Relationships between parental sleep quality, fatigue, cognitions about infant sleep, and parental depression pre and post-intervention for infant behavioral sleep problems.

Science.gov (United States)

Hall, Wendy A; Moynihan, Melissa; Bhagat, Radhika; Wooldridge, Joanne

2017-04-04

Maternal and paternal depression has been associated with infants' behavioral sleep problems. Behavioral sleep interventions, which alter parental cognitions about infant sleep, have improved infant sleep problems. This study reports relationships between parental depression, fatigue, sleep quality, and cognitions about infant sleep pre and post-intervention for a behavioral sleep problem. This secondary analysis of data from Canadian parents (n = 455), with healthy infants aged 6-to-8-months exposed to a behavioral sleep intervention, examined baseline data and follow-up data from 18 or 24 weeks post intervention (group teaching or printed material) exposure. Parents reported on sleep quality, fatigue, depression, and cognitions about infant sleep. Data were analyzed using Pearson's r and stepwise regression analysis. Parents' fatigue, sleep quality, sleep cognitions, and depression scores were correlated at baseline and follow-up. At baseline, sleep quality (b = .52, 95% CI .19-.85), fatigue (b = .48, 95% CI .33-.63), doubt about managing infant sleep (b = .44, 95% CI .19-.69), and anger about infant sleep (b = .69, 95% CI .44-.94) were associated with mothers' depression. At baseline, fathers' depression related to sleep quality (b = .42, 95% CI .01-.83), fatigue (b = .47, 95% CI .32-.63), and doubt about managing infant sleep (b = .50, 95% CI .24-.76). At follow-up, mothers' depression was associated with sleep quality (b = .76, 95% CI .41-1.12), fatigue (b = .25, 95% CI .14-.37), doubt about managing infant sleep (b = .44, 95% CI .16-.73), sleep anger (b = .31, 95% CI .02-.59), and setting sleep limits (b = -.22, 95% CI -.41-[-.03]). At follow-up, fathers' depression related to sleep quality (b = .84, 95% CI .46-1.22), fatigue (b = .31, 95% CI .17-.45), sleep doubt (b = .34, 95% CI .05-.62), and setting sleep limits (b = .25, 95% CI .01-.49). Mothers' and fathers' cognitions about infant

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

Fiscal 2000 report on result of R and D project for industrial science and technology in cooperation with universities, and R and D of platform for designing high functional material; 2000 nendo kokino zairyo seikkei platform no kenkyu kaihatsu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1991-03-01

R and D was conducted concerning sophistication and high speeding in designing materials by simulation technology utilizing a new calculation method, with fiscal 2000 results compiled. In each working group, research was carried out respectively on coarse-grained molecular dynamics, dynamic average domain method, dispersed structure simulation, verification study, and platforms. Also, Tokyo University, Graduate School of Frontier Sciences, examined structures and physical properties of polymeric materials at nano-scale, making comparisons with expected values by simulation. Tokyo University, Institute of Industrial Science conducted an experimental research in order to elucidate the whole picture of viscoelastic phase separation in a polymeric solution system at quantitative level. Tokyo Institute of Technology, Graduate School, made a comparison between a simulation and an experiment concerning polymer micelles by molecular association and polymerization-induced phase separation. Meantime, Kyoto University, Graduate School, carried out research on dynamics of complex phase transition of multi-component polymer mixtures and its self-assembling processes. (NEDO)

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

Effects of parenting quality on adolescents' personality resemblance to their parents. The TRAILS study.

Science.gov (United States)

Langenhof, M Rohaa; Komdeur, Jan; Oldehinkel, Albertine J

2016-08-01

This study considers the development of resemblance between 741 adolescents and their biological parents, across six NEO-PI-R personality traits known to be important in psychological problems: anger-hostility, impulsiveness, vulnerability, assertiveness, excitement-seeking, and self-discipline. We modelled the association between perceived parental warmth and rejection at age eleven and personality resemblance to parents at about age sixteen. Parenting experienced during early adolescence was related to the degree and direction in which adolescents resembled their parents five years later in life. Rejection, especially from fathers, significantly predicted a smaller resemblance to both the parents. Girls were more strongly affected by parental quality than boys, and there was some indication that adolescents responded in opposite ways to parenting from mothers and fathers. This study is a first step in uncovering the complex interplay between parenting, gender, and the current generation's ability to develop personality traits independent from the previous generation. Copyright © 2016 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

Perception of early parenting in panic and agoraphobia.

Science.gov (United States)

Faravelli, C; Panichi, C; Pallanti, S; Paterniti, S; Grecu, L M; Rivelli, S

1991-07-01

Thirty-two patients with a DSM-III-R diagnosis of panic disorder (PD) were administered the Parental Bonding Instrument (PBI), a 25-item self-report questionnaire devised to evaluate parental rearing practices. Compared with 32 matched healthy controls, PD patients scored both their parents as being significantly less caring and more overprotective. Moreover, the consistency of parental attitudes between the 2 parents was significantly lower, indicating lesser uniformity in the rearing patterns.

PDB: CBRC-CJAC-01-1334 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-CJAC-01-1334 2R4R,2RH1,3D4S,2R4S, Region:32-398(Identity=96%) PDB:2R4R Chain:A... (X-ray Resolution=3.40),Region:32-398(Identity=96%) PDB:2RH1 Chain:A (X-ray Resolution=2.40),Region:32-398(Identity...=96%) PDB:3D4S Chain:A (X-ray Resolution=2.80),Region:55-398(Identity=96%) PDB:2R4S Chain:A (X-ray Resolution=3.40), ...

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

International Nuclear Information System (INIS)

1980-12-01

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

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

Directory of Open Access Journals (Sweden)

Seok-Kyun Hur

2018-03-01

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

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

Science.gov (United States)

El-Anshasy, Amany A.

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

East Meets West: Adopted Chinese Girls' Nighttime Sleep Problems and Adoptive Parents' Self-Judgment About Parenting.

Science.gov (United States)

Tan, Tony; Mahoney, Emily; Jackson, Andrea; Rice, Jessica

2017-01-01

We investigated the association between adopted Chinese girls' nighttime sleep problems and adoptive parents' self-judgment about their parenting. The girls were 1.7-6.9 years old (M = 4.6 years, SD = 1.0) and were adopted at 7-56 months (M = 13.9 months, SD = 6.6) by families in North America. At Wave 2 of a longitudinal study on adopted Chinese children's development, the adoptive parents provided survey data on bedtime resistance or anxiety and parasomnias in their daughters and their own parental sense of entitlement and parenting competence. Results showed that controlling for child and family demographics, parasomnias, but not bedtime resistance or anxiety, negatively predicted parental sense of entitlement (B = -.13, p parenting competence (B = -.14, p < .01).