Solid waste programs Fiscal Year 1995 multi-year program plan/fiscal year work plan WBS 1.2.1

International Nuclear Information System (INIS)

McCarthy, M.M.

1994-09-01

The Hanford Mission Plan, Volume 1, Site Guidance identifies the need for the Solid Waste Program to treat, store, and dispose of a wide variety of solid material types consisting of multiple radioactive and hazardous waste classes. This includes future Hanford Site activities which will generate new wastes that must be handled as cleanup activities are completed. Solid wastes are typically categorized as transuranic waste, low level waste, low level mixed waste, and hazardous waste. To meet this need the Solid Waste Program has defined its mission as the following - receive, store, treat, decontaminate, and dispose of solid radioactive and nonradioactive dangerous wastes in a safe, cost effective and environmentally compliant manner. This workbook contains the program overview, program baselines and fiscal year work plan for the Solid Waste Program

Office of Inspector General fiscal year 1996 annual work plan

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-10-01

This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.

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)

Real time uncertainty in fiscal planning and debt accumulation in the euro area

OpenAIRE

Paloviita, Maritta

2012-01-01

This study explores real time uncertainty in euro area fiscal policies since the late 1990s. Using real time data from the OECD Economic Outlook publications we investigate the impact of real time uncertainty on fiscal planning and debt accumulation separately for two country groups in the euro area: countries in geographical periphery (Greece, Ireland, Italy, Portugal and Spain) and other euro area countries (Austria, Belgium, Finland, France, Germany and the Netherlands). The results indica...

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...

Savannah River Site`s Site Specific Plan. Environmental restoration and waste management, fiscal year 1992

Energy Technology Data Exchange (ETDEWEB)

1991-08-01

This Site Specific Plan (SSP) has been prepared by the Savannah River Site (SRS) in order to show the Environmental Restoration and Waste Management activities that were identified during the preparation of the Department of Energy-Headquarters (DOE-HQ) Environmental Restoration and Waste Management Five-Year Plan (FYP) for FY 1992--1996. The SSP has been prepared in accordance with guidance received from DOE-HQ. DOE-SR is accountable to DOE-HQ for the implementation of this plan. The purpose of the SSP is to develop a baseline for policy, budget, and schedules for the DOE Environmental Restoration and Waste Management activities. The plan explains accomplishments since the Fiscal Year (FY) 1990 plan, demonstrates how present and future activities are prioritized, identifies currently funded activities and activities that are planned to be funded in the upcoming fiscal year, and describes future activities that SRS is considering.

Fiscal year 1990 Rocky Flats Plant environmental restoration program current-year work plan

International Nuclear Information System (INIS)

Nielsen, T.; Waage, E.; Miller, D.

1990-01-01

This paper reports on the FY90 Current Year Work Plan (CYWP), intended to serve as a guiding document with which the Environmental Restoration and RCRA Compliance programs will be implemented at the Rocky Flats Plant, The Current Year Work Plan document serves to provide in one single document any cross-references necessary to understand how the DOE Five Year Plan, Site Specific Plan, or any other related documents fit into the Current Year Work Plan for the Rocky Flats Environmental Restoration. The scope of this paper will compare the planned Fiscal Year 1990 environmental restoration activities to those actually achieved at the end of the fiscal year. The DOE Headquarters (HQ) issued the Environmental Restoration and Waste Management (ER/WM) Five-Year Plan (FYP). The purpose of the FYP is to establish an agenda for compliance and cleanup against which progress will be measured. The Five Year Plan has been updated to include the Colorado Department of Health (CDH), Evironmental Protection Agency (EPA), and Department of Energy (DOE) Inter Agency Agreement Environmental Restoration activities. It addresses hazardous wastes, radioactive wastes, mixed wastes (radioactive and hazardous), and sanitary wastes. It also addresses facilities and sites contaminated with or used in the management of those wastes

Fiscal Year 2015 Site Sustainability Plan

Energy Technology Data Exchange (ETDEWEB)

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

2015-03-16

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

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)

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.)

Basic plans of nuclear energy development and utilization for fiscal 1982 (report)

International Nuclear Information System (INIS)

1982-01-01

A report by the Nuclear Safety Commission to the Prime Minister, concerning the basic plans of nuclear energy development and utilization for fiscal 1982, was presented; the NSC has decided on the plans drawn up by the Prime Minister. Nuclear power generation as the nucleus of petroleum substitutes must be developed steadily. For the purpose, nuclear fuel cycle should be established, including the securing of uranium resources, uranium enrichment, fuel reprocessing, and waste management. The contents are as follows: the strengthening of nuclear safety measures, the promotion of nuclear power generation, the establishment of nuclear fuel cycle, the development of advanced types of reactors, the research on nuclear fusion, the research and development of nuclear powered ships, the promotion of radiation utilization, the strengthening of basis for nuclear energy development and utilization, the promotion of international cooperation, the strengthening of safeguard and nuclear material protection measures, fiscal 1982 budgets related to nuclear energy. (Mori, K.)

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)

RCRA and operational monitoring (ROM): Multi-year program plan and fiscal year 96 work plan. WBS 1.5.3, Revision 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

The RCRA & Operational Monitoring (ROM) Program Office manages the Hanford Site direct funded Resource Conservation and Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.01.05.03. The ROM Program Office is included in Hanford Technical Services, a part of Projects & Site Services of Westinghouse Hanford Company (WHC). The 1996 Multi-Year Program Plan (MYPP) includes the Fiscal Year Work Plan (FYWP). The Multi-Year Program Plan takes its direction from the Westinghouse Planning Baseline Integration Organization. The MYPP provides both the near term, enhanced details and the long term, projected details for the Program Office to use as baseline Cost, Scope and Schedule. Change Control administered during the fiscal year is against the baseline provided by near term details of this document. The MYPP process has been developed by WHC to meet its internal planning and integration needs and complies with the requirements of the US Department of Energy, Richland Operations Office (RL) Long Range Planning Process Directive (RLID 5000.2). Westinghouse Hanford Company (WHC) has developed the multi-year planning process for programs to establish the technical, schedule and cost baselines for program and support activities under WHC`s scope of responsibility. The baseline information is developed by both WHC indirect funded support services organization, and direct funded programs in WHC. WHC Planning and Integration utilizes the information presented in the program specific MYPP and the Program Master Baseline Schedule (PMBS) to develop the Site-Wide Integrated Schedule.

RCRA and operational monitoring (ROM): Multi-year program plan and fiscal year 96 work plan. WBS 1.5.3, Revision 1

International Nuclear Information System (INIS)

1995-09-01

The RCRA ampersand Operational Monitoring (ROM) Program Office manages the Hanford Site direct funded Resource Conservation and Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.01.05.03. The ROM Program Office is included in Hanford Technical Services, a part of Projects ampersand Site Services of Westinghouse Hanford Company (WHC). The 1996 Multi-Year Program Plan (MYPP) includes the Fiscal Year Work Plan (FYWP). The Multi-Year Program Plan takes its direction from the Westinghouse Planning Baseline Integration Organization. The MYPP provides both the near term, enhanced details and the long term, projected details for the Program Office to use as baseline Cost, Scope and Schedule. Change Control administered during the fiscal year is against the baseline provided by near term details of this document. The MYPP process has been developed by WHC to meet its internal planning and integration needs and complies with the requirements of the US Department of Energy, Richland Operations Office (RL) Long Range Planning Process Directive (RLID 5000.2). Westinghouse Hanford Company (WHC) has developed the multi-year planning process for programs to establish the technical, schedule and cost baselines for program and support activities under WHC's scope of responsibility. The baseline information is developed by both WHC indirect funded support services organization, and direct funded programs in WHC. WHC Planning and Integration utilizes the information presented in the program specific MYPP and the Program Master Baseline Schedule (PMBS) to develop the Site-Wide Integrated Schedule

45 CFR 302.14 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

The Hanford Site Environmental Restoration Program 1993 fiscal year work plan

International Nuclear Information System (INIS)

1992-09-01

Site Management System (SMS) guidance requires a Fiscal Year Work Plan (FYWP) be prepared for the Environmental Restoration (ER) Mission Area and all related programs. This document describes the overall ER Mission Area and provides FYWP appendixes for each of the five program areas: Remedial Action (RA); Decontamination and Decommissioning (D ampersand D); Project Management and Support (PM ampersand S); Surveillance and Maintenance (S ampersand M); and Treatment, Storage, and/or Disposal (TSD)

Hanford Site Environmental Restoration Program 1994 fiscal year work plan

International Nuclear Information System (INIS)

1993-01-01

Site Management System (SMS) guidance requires a Fiscal Year Work Plan (FYWP) to be prepared for the Environmental Restoration (ER) Mission Area and all related programs. This revision is a complete update to cover the FY 1994 time period. This document describes the overall ER Missions Area and provides FYWP appendices for each of the following five program areas: Remedial Action (RA); Decontamination and Decommissioning (D ampersand D); Project Management and Support (PM ampersand S); Surveillance and Maintenance (S ampersand M); and Disposal Facilities (DF)

Fundamental plan of atomic energy development and utilization in fiscal year 1986

International Nuclear Information System (INIS)

1986-01-01

The Prime Minister made the fundamental plan of atomic energy development and utilization in fiscal year 1986 based on the decision of Nuclear Safety Commission on March 13, 1986, and the decision of Atomic Energy Commission on March 18, 1986, in conformity with the law concerning Japan Atomic Energy Research Institute, and asked the opinion of Nuclear Safety Commission. After the deliberation, the Nuclear Safety Commission made the report same as the original draft on March 27, 1986. The outline of the measures taken in fiscal year 1986 is as follows. The strengthening of the measures for ensuring safety, the promotion of nuclear power generation, the establishment of nuclear fuel cycle, the development of the reactors of new types, the research on nuclear fusion, the research and development of nuclear-powered ships, the promotion of the utilization of radiation, the strengthening of the base for atomic energy development and utilization, the promotion of international cooperation, and the strengthening of safeguard measures and the countermeasures for the protection of nuclear substances. The total budget related to atomic energy for fiscal year 1986 is 357.3 billion yen. (Kako, I.)

Environmental restoration and waste management five-year plan, Fiscal years 1994--1998

International Nuclear Information System (INIS)

1993-01-01

The US Department of Energy (DOE) understands that cleaning up the Nation's nuclear-related sites and facilities affects many different segments of the public, ranging from communities near DOE facilities to engineers concerned with developing new technologies to clean up the environment. In an effort to make the Environmental Restoration and Waste Management Five-Year Plan for Fiscal Years (FY) 1994--1998 more responsive to your concerns, DOE invites your comments on the plan. Volume II contains 37 Installation Summaries that provide a synopsis of past, present and future activities of each major installation, and Progress Charts

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)

Solid Waste Program Fiscal Year 1996 Multi-Year Program Plan WBS 1.2.1, Revision 1

International Nuclear Information System (INIS)

1995-09-01

This document contains the Fiscal Year 1996 Multi-Year Program Plan for the Solid Waste Program at the Hanford Reservation in Richland, Washington. The Solid Waste Program treats, stores, and disposes of a wide variety of solid wastes consisting of radioactive, nonradioactive and hazardous material types. Solid waste types are typically classified as transuranic waste, low-level radioactive waste, low-level mixed waste, and non-radioactive hazardous waste. This report describes the mission, goals and program strategies for the Solid Waste Program for fiscal year 1996 and beyond

Solid Waste Program Fiscal Year 1996 Multi-Year Program Plan WBS 1.2.1, Revision 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-01

This document contains the Fiscal Year 1996 Multi-Year Program Plan for the Solid Waste Program at the Hanford Reservation in Richland, Washington. The Solid Waste Program treats, stores, and disposes of a wide variety of solid wastes consisting of radioactive, nonradioactive and hazardous material types. Solid waste types are typically classified as transuranic waste, low-level radioactive waste, low-level mixed waste, and non-radioactive hazardous waste. This report describes the mission, goals and program strategies for the Solid Waste Program for fiscal year 1996 and beyond.

76 FR 2135 - Office of Juvenile Justice and Delinquency Prevention Proposed Plan for Fiscal Year 2011

Science.gov (United States)

2011-01-12

... DEPARTMENT OF JUSTICE Office of Juvenile Justice and Delinquency Prevention [OJP (OJJDP) Docket No. 1544] Office of Juvenile Justice and Delinquency Prevention Proposed Plan for Fiscal Year 2011 AGENCY: Office of Juvenile Justice and Delinquency Prevention, Office of Justice Programs, Department of Justice...

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.

77 FR 64311 - Potential Market Impact of the Proposed Fiscal Year 2014 Annual Materials Plan; National Defense...

Science.gov (United States)

2012-10-19

... actually be associated with the two material research and development projects will depend on the market... Market Impact of the Proposed Fiscal Year 2014 Annual Materials Plan; National Defense Stockpile Market... Stockpile Market Impact Committee, co-chaired by the Departments of Commerce and State, is seeking public...

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.

The Examination of Real Property Tax Exemptions: An Example of Land Use Planning for Fiscal Gain. Exchange Bibliography No. 172.

Science.gov (United States)

Martin, Larry R. G.

This selected bibliography focuses on property tax exemptions in urban areas and on the ability of cities to generate property tax revenues. It begins with a review of some relationships between the property tax and land use planning. Then, the role of the property tax as one of several devices employed in fiscally-oriented planning is examined.…

U.S. Department of the Interior STEM education and employment pathways strategic plan fiscal years 2013--2018

Science.gov (United States)

,

2013-01-01

The Department of the Interior’s Strategic Plan for Fiscal Years 2011–2016 presents the Department of the Interior’s vision for a 21st century Department whose highly skilled workforce reflects the diversity of the Nation, optimizes youth engagement throughout its programs, promotes sustainable operations, and applies effective and efficient management.

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1982-03-01

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

42 CFR 433.32 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

42 CFR 457.226 - Fiscal policies and accountability.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

Malinowski, Matthew J.

2012-01-01

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

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...

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

Science.gov (United States)

Martin, Cathy R.

1993-01-01

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

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...

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. ...

Oak Ridge National Laboratory Waste Management Plan, fiscal year 1994

International Nuclear Information System (INIS)

Turner, J.W.

1993-12-01

US Department of Energy (DOE) Order 5820.2A was promulgated in final form on September 26, 1988. The order requires heads of field organizations to prepare and to submit updates on the waste management plans for all operations under their purview according to the format in Chap. 6, open-quotes Waste Management Plan Outline.close quotes These plans are to be submitted by the DOE Oak Ridge Operations Office (DOE-ORO) in December of each year and distributed to the DP-12, ES ampersand H-1, and other appropriate DOE Headquarters (DOE-HQ) organizations for review and comment. This document was prepared in response to this requirement for fiscal year (FY) 1994. The Oak Ridge National Laboratory (ORNL) waste management mission is reduction, collection, storage, treatment, and disposal of DOE wastes, generated primarily in pursuit of ORNL missions, in order to protect human health and safety and the environment. In carrying out this mission, waste management staff in the Waste Management and Remedial Action Division (WMRAD) will (1) guide ORNL in optimizing waste reduction and waste management capabilities and (2) conduct waste management operations in a compliant, publicly acceptable, technically sound, and cost-efficient manner. Waste management requirements for DOE radioactive wastes are detailed in DOE Order 5820.2A, and the ORNL Waste Management Program encompasses all elements of this order. The requirements of this DOE order and other appropriate DOE orders, along with applicable Tennessee Department of Environment and Conservation and US Environmental Protection Agency (EPA) rules and regulations, provide the principal source of regulatory guidance for waste management operations at ORNL. The objective of this document is compilation and consolidation of information on how the ORNL Waste Management Program is conducted, which waste management facilities are being used to manage wastes, what activities are planned for FY 1994, and how all of the activities are

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

Do different funding mechanisms produce different results? The implications of family planning for fiscal federalism.

Science.gov (United States)

McFarlane, D R; Meier, K J

1998-06-01

The 104th Congress considered massive structural changes in federal aid to the states. Not only would federal categorical grants be consolidated into block grants, but entitlement programs would be converted to block grants too. Using family planning as a case study, this article examines whether program impacts change if different grant mechanisms are employed. Findings from a pooled time series analysis of state family planning expenditures show that categorical funding (here, title X of the Public Health Service Act) is the most cost effective in producing desired outcomes, such as lowering infant mortality. Policies using entitlement grants are generally more cost effective than those that rely upon block grants. We discuss the implications of these findings for health policy more broadly and for fiscal federalism in general.

Water-resources activities, North Dakota District, fiscal year 1994-95

Science.gov (United States)

Martin, Cathy R.

1995-01-01

The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes water-resources activities of the Water Resources Division in North Dakota in fiscal year 1994. Information on each project includes objectives, approach, progress, plans for fiscal year 1995, and completed and planned report products.

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...

Advanced reactors transition fiscal year 1995 multi-year program plan WBS 7.3

International Nuclear Information System (INIS)

Loika, E.F.

1994-01-01

This document describes in detail the work to be accomplished in FY-1995 and the out years for the Advanced Reactors Transition (WBS 7.3). This document describes specific milestones and funding profiles. Based upon the Fiscal Year 1995 Multi-Year Program Plan, DOE will provide authorization to perform the work outlined in the FY 1995 MYPP. Following direction given by the US Department of Energy (DOE) on December 15, 1993, Advanced Reactors Transition (ART), previously known as Advanced Reactors, will provide the planning and perform the necessary activities for placing the Fast Flux Test Facility (FFTF) in a radiologically and industrially safe shutdown condition. The DOE goal is to accomplish the shutdown in approximately five years. The Advanced Reactors Transition Multi-Year Program Plan, and the supporting documents; i.e., the FFTF Shutdown Program Plan and the FFTF Shutdown Project Resource Loaded Schedule (RLS), are defined for the life of the Program. During the transition period to achieve the Shutdown end-state, the facilities and systems will continue to be maintained in a safe and environmentally sound condition. Additionally, facilities that were associated with the Office of Nuclear Energy (NE) Programs, and are no longer required to support the Liquid Metal Reactor Program will be deactivated and transferred to an alternate sponsor or the Decontamination and Decommissioning (D and D) Program for final disposition, as appropriate

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

Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

International Nuclear Information System (INIS)

Palmer, E.

1999-01-01

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

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

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

Basic plans of atomic energy development and utilization for fiscal 1978

International Nuclear Information System (INIS)

1978-01-01

The Government has promoted the development and utilization of atomic energy as one of the most important measures for energy supplies. In Japan, due to the unrest concerning safety of nuclear power, siting of nuclear power plants is difficult, thereby the nuclear power generation program is delayed. Then, in major research and development projects such as those of uranium enrichment, fast breeder reactors, an advanced thermal reactor and nuclear fusion, while the remarkable results are being accumulated, the practical aspects are in need of positive governmental measures. Under this situation, the long range program of atomic energy development and utilization is being revised. For the fiscal year 1978 (from April, 1978 to March, 1979), based on the revision, the basic plans are presented, first, the basic policy, and second, the practical measures: strengthening of the safety measures; establishment of the nuclear fuel cycle; development of the new types of power reactors; promotion of the basic researches; securing of the people's understanding and cooperation. (Mori, K

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

Science.gov (United States)

2013-03-05

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

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...

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.

FY 1994 Annual Work Plan

Energy Technology Data Exchange (ETDEWEB)

1993-10-01

This is the third Office of Inspector General (OIG)Annual Work Plan. Its purpose is to summarize work completed in Fiscal Year (FY) 1993, identify ongoing projects from previous fiscal years which the OIG intends to continue into FY 1994, and announce planned projects which the OIG intends to begin in FY 19994.

Regulatory Assistance, Stakeholder Outreach, and Coastal and Marine Spatial Planning Activities In Support Marine and Hydrokinetic Energy Deployment: Task 2.1.7 Permitting and Planning Fiscal Year 2012 Year-End Report

Energy Technology Data Exchange (ETDEWEB)

Geerlofs, Simon H. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Hanna, Luke A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Judd, Chaeli R. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Blake, Kara M. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

2012-09-01

This fiscal year 2012 year-end report summarizes activities carried out under DOE Water Power task 2.1.7, Permitting and Planning. Activities under Task 2.1.7 address the concerns of a wide range of stakeholders with an interest in the development of the MHK industry, including regulatory and resource management agencies, tribes, NGOs, and industry.

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

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.

Columbia River Basin Fish and Wildlife Program Annual Implementation Work Plan for fiscal year 1992

International Nuclear Information System (INIS)

1991-09-01

The Columbia River Basin Fish and Wildlife Program Annual Implementation Work Plan (AIWP) for Fiscal Year (FY) 1992 presents Bonneville Power Administration's (BPA) plans for implementing the Columbia River Basin Fish and Wildlife Program (Program) in FY 1992. The AIWP focuses on individual Action Items found in the 1987 Program for which BPA has determined that it has authority and responsibility to implement. Each of the entries in the AIWP includes objectives, background, progress to date in achieving the objectives, and a summary of plans for implementation in FY 1992. Most Action Items are implemented through one or more BPA-funded projects. Each Action Item entry is followed by a list of completed, ongoing, and planned projects, along with objectives, results, schedules, and milestones for each project. In October 1988, BPA and the Columbia Basin Fish and Wildlife Authority (CBFWA) initiated a collaborative and cooperative Implementation Planning Process (IPP). The IPP provided opportunities in FY 1991 for the fish and wildlife agencies. Tribes, and other interested parties to be involved in planning FY 1992 Program implementation. This planing process contributed to the development of this year's AIWP. The joint BPA/CBFWA IPP is expected to continue in FY 1992. The FY 1992 AIWP emphasizes continuation of 143 ongoing, or projected ongoing Program projects, tasks, or task orders, most of which involve protection, mitigation, or enhancement of anadromous fishery resources. The FY 1992 AIWP also contains 10 new Program projects or tasks that are planned to start in FY 1992

Oak Ridge National Laboratory Waste Management Plan, fiscal year 1994. Revision 3

Energy Technology Data Exchange (ETDEWEB)

Turner, J.W. [ed.

1993-12-01

US Department of Energy (DOE) Order 5820.2A was promulgated in final form on September 26, 1988. The order requires heads of field organizations to prepare and to submit updates on the waste management plans for all operations under their purview according to the format in Chap. 6, {open_quotes}Waste Management Plan Outline.{close_quotes} These plans are to be submitted by the DOE Oak Ridge Operations Office (DOE-ORO) in December of each year and distributed to the DP-12, ES&H-1, and other appropriate DOE Headquarters (DOE-HQ) organizations for review and comment. This document was prepared in response to this requirement for fiscal year (FY) 1994. The Oak Ridge National Laboratory (ORNL) waste management mission is reduction, collection, storage, treatment, and disposal of DOE wastes, generated primarily in pursuit of ORNL missions, in order to protect human health and safety and the environment. In carrying out this mission, waste management staff in the Waste Management and Remedial Action Division (WMRAD) will (1) guide ORNL in optimizing waste reduction and waste management capabilities and (2) conduct waste management operations in a compliant, publicly acceptable, technically sound, and cost-efficient manner. Waste management requirements for DOE radioactive wastes are detailed in DOE Order 5820.2A, and the ORNL Waste Management Program encompasses all elements of this order. The requirements of this DOE order and other appropriate DOE orders, along with applicable Tennessee Department of Environment and Conservation and US Environmental Protection Agency (EPA) rules and regulations, provide the principal source of regulatory guidance for waste management operations at ORNL. The objective of this document is compilation and consolidation of information on how the ORNL Waste Management Program is conducted, which waste management facilities are being used to manage wastes, what activities are planned for FY 1994, and how all of the activities are documented.

Institutions improving fiscal performance: Evidence from Swedish municipalities

DEFF Research Database (Denmark)

Dietrichson, Jens; Ellegård, Lina Maria

2014-01-01

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

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.

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.)

Excavation of shafts and research galleries at the Mizunami Underground Research Laboratory (MIU). Construction progress report, fiscal year 2006

International Nuclear Information System (INIS)

2012-12-01

This progress report presents an outline compilation of construction activities, primary tasks performed, construction progress and problems reported in Fiscal Year 2006. The outline of construction activities is a summary based on the scope of work planned in 2006. The main activities are based on the Tono Geoscience Center weekly reports. The construction progress is based on the planned and actual schedules and the Tono Geoscience Center weekly reports. The problems reported are based on accident reports, natural disasters, nonconformance and defects recorded by the safety manager of the Geoscience Facility Construction Section. Construction plan of the MIU construction project No.2 (started on July 1, 2006) is described in this report. Regarding the plan and actual performance of MIU construction project No.1 (completed on June 30, 2006), it is described in “Construction Progress Report from Fiscal Year 2002 to Fiscal Year 2005(including a part of Fiscal Year 2006)”. The following appendices are attached: construction plan, risk assessment reports, the photos of construction activities and technical specifications of the construction project No.2. (author)

Report on the coal liquefaction committee in fiscal 1992; 1992 nendo sekitan ekika iinkai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-03-01

This paper reports the activities of the coal liquefaction committee in fiscal 1992. The first committee meeting was held on August 21. After having confirmed the minutes of the previous meeting, an explanation was given on the research and development plans in fiscal 1992. The explanation covered the general explanation, bituminous coal liquefaction, brown coal liquefaction, and the common and fundamental aspects. The presented topics included the achievements in the operations using a bituminous coal liquefaction PSU and a small device, the status of compiling the achievements in the brown coal liquefaction project, preparation of the basic policy on developing the common basic technologies, and structuring of a coal liquefaction technology package. The second meeting was held on March 18, 1993. The meeting verified the minutes of the previous meeting, and gave the sub-committee reports for fiscal 1992. The sub-committees include those for bituminous coal liquefaction, brown coal liquefaction, environmental safety evaluation, and separation and refining technologies. As the summary of the achievements in fiscal 1992, descriptions were given on the bituminous coal liquefaction, brown coal liquefaction, and common and basic aspects. The fiscal 1993 plan presented included the budget aspect. A description was given as a topic on the economic performance evaluation and the working scheme (the execution plan) for the brown coal liquefaction process. (NEDO)

Performance expectation plan

Energy Technology Data Exchange (ETDEWEB)

Ray, P.E.

1998-09-04

This document outlines the significant accomplishments of fiscal year 1998 for the Tank Waste Remediation System (TWRS) Project Hanford Management Contract (PHMC) team. Opportunities for improvement to better meet some performance expectations have been identified. The PHMC has performed at an excellent level in administration of leadership, planning, and technical direction. The contractor has met and made notable improvement of attaining customer satisfaction in mission execution. This document includes the team`s recommendation that the PHMC TWRS Performance Expectation Plan evaluation rating for fiscal year 1998 be an Excellent.

On the relationship between fiscal plans in the European Union: An empirical analysis based on real-time data

NARCIS (Netherlands)

Giuliodori, M.; Beetsma, R.M.W.J.

2007-01-01

We investigate the interdependence of fiscal policies, and in particular deficits, in the European Union using an empirical analysis based on real-time fiscal data. There are many potential reasons why fiscal policies could be interdependent, such as direct externalities due to cross-border public

On the relationship between fiscal plans in the European Union: an empirical analysis based on real-time data

NARCIS (Netherlands)

Giuliodori, M.; Beetsma, R.

2008-01-01

We investigate the interdependence of fiscal policies, and in particular deficits, in the European Union using an empirical analysis based on real-time fiscal data. There are many potential reasons why fiscal policies could be interdependent, such as direct externalities due to cross-border public

Fiscal 1982 plans of works in National Institute of Radiological Sciences, Science and Technology Agency

International Nuclear Information System (INIS)

1982-01-01

National Institute of Radiological Sciences, since its establishment in 1957, has engaged in the research and other works on the radiation injuries in human bodies, the medical utilization of radiation and the training and education of personnel in the field. The plans of works in fiscal 1982 in the NIRS are described. As special research works, there are the estimation of the degree of danger due to low level radiation for human bodies, environmental radiation exposure due to nuclear facilities, etc., the medical utilization of particle accelerators, and the biological effects of tritium in nuclear fusion reactor development. Ordinary research works include physics, chemistry, genetics, pharmacy, clinical research, etc. In other areas of activities are radiation risk evaluation, radioactivity investigation, technological aid, personnel education and training, and medical work. (Mori, K.)

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...

The use of fiscal instruments in European environmental policy: review essay

Energy Technology Data Exchange (ETDEWEB)

Deketelaere, K. [University of Leuven, Leuven (Belgium). Inst. for Environmental and Energy Law

1999-08-01

Once a government has defined its environmental goals, it can execute them by means of different policy instruments. The following environmental policy instruments can be distinguished: (1) instruments of social regulation, such as transfer of information (environmental education, environmental labels, environmental impact reports, etc.), self-regulation (environmental policy agreements, self-control), and environmental care systems; (2) instruments of financial aid, such as subsidies, soft loans, and fiscal incentives (investment deduction, tax reduction and tax exemption); (3) instruments of planning such as macro-planning and micro-planning, binding planning and non-binding planning, sectoral planning and non-sectoral planning; (4) instruments of direct regulation, such as permits, prohibitions and restrictions, and different sorts of requirements (quality-demands, product-demands, emission-demands, design demands, construction demands and production demands); (5) instruments of market regulation, such as liability rules, marketable emission rights, deposit and refund system, enforcement incentives and environmental levies. In this contribution, each of these environmental policy instruments is analyzed in general. After that, the instruments which have already been used in European environmental policy are examined. Finally, attention paid to the use of fiscal instruments in European environmental policy. 80 refs.

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.

Reducing the Budget Deficit: The President’s Fiscal Commission and Other Initiatives

Science.gov (United States)

2011-04-29

numerous additional savings proposals from the Medicare and Medicaid programs, medical malpractice reform, and transforming the Federal Employees...taxes will likely be required. The sacrifices made today are essential to minimizing the size of potential programmatic cuts or tax increases, reducing...detailing possible ways that the country can put itself on a more sustainable fiscal path. Though the fiscal reform plans differ, they all have several

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 developments and financial stress: a threshold VAR analysis

Czech Academy of Sciences Publication Activity Database

Afonso, A.; Baxa, Jaromír; Slavík, M.

2011-01-01

Roč. 2011, č. 1319 (2011), s. 1-60 ISSN 1725-2806 Institutional research plan: CEZ:AV0Z10750506 Keywords : fiscal policy * financial markets * threshold VAR Subject RIV: AH - Economics http://library.utia.cas.cz/separaty/2011/E/baxa-0364091.pdf

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...

Institutional plan. Fiscal year, 1997--2002

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-10-01

The Institutional Plan is the culmination of Argonne`s annual planning cycle. The document outlines what Argonne National Laboratory (ANL) regards as the optimal development of programs and resources in the context of national research and development needs, the missions of the Department of Energy and Argonne National Laboratory, and pertinent resource constraints. It is the product of ANL`s internal planning process and extensive discussions with DOE managers. Strategic planning is important for all of Argonne`s programs, and coordination of planning for the entire institution is crucial. This Institutional Plan will increasingly reflect the planning initiatives that have recently been implemented.

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.

Rentabilidad financiero fiscal de los SIALP

OpenAIRE

Blanco Muñoz, María Dolores

2016-01-01

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

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

Fiscal year 1987 program plan

International Nuclear Information System (INIS)

1986-12-01

The Defense TRU Waste Program (DTWP) is the focal point for the Department of Energy in national planning, integration, operation, and technical development for TRU waste management. The scope of this program extends from the point of TRU waste generation through delivery to a permanent repository. The TRU program maintains a close interface with repository development to ensure program compatibility and coordination. The defense TRU program does not directly address commercial activities that generate TRU waste. Instead, it is concerned with providing alternatives to manage existing and future defense TRU wastes. The FY 87 Program Plan is consistent with the Defense TRU Waste Program goals and objectives stated in the Defense Transuranic Waste Program Strategy Document, January 1984. The roles of participants, the responsibilities and authorities for Operations, and Research ampersand Development (R ampersand D), the organizational interfaces and communication channels for R ampersand D and the establishment of procedures for planning, reporting, and budgeting of Operations and R ampersand D activities meet requirements stated in the Technical Management Plan for the Transuranic Waste Management Program. Detailed budget planning (i.e., programmatic funding and capital equipment) is presented for FY 87; outyear budget projections are presented for future years

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

The Alberta Case: The Challenge to the School Amendment Act, 1994 and Provincial Achievement of Fiscal Equity.

Science.gov (United States)

Jefferson, Anne L.

1996-01-01

Addresses litigation launched by a wealthy school district against the Alberta (Canada) Ministry of Education, regarding legislation to increase fiscal equity among school systems. Reviews the concept of fiscal equality, financial plans to achieve this goal, and the Alberta funding structure. Describes proposed changes to the School Act. The…

Program and plans of the U.S. Geological Survey for producing information needed in National Seismic hazards and risk assessment, fiscal years 1980-84

Science.gov (United States)

Hays, Walter W.

1979-01-01

In accordance with the provisions of the Earthquake Hazards Reduction Act of 1977 (Public Law 95-124), the U.S. Geological Survey has developed comprehensive plans for producing information needed to assess seismic hazards and risk on a national scale in fiscal years 1980-84. These plans are based on a review of the needs of Federal Government agencies, State and local government agencies, engineers and scientists engaged in consulting and research, professional organizations and societies, model code groups, and others. The Earthquake Hazards Reduction Act provided an unprecedented opportunity for participation in a national program by representatives of State and local governments, business and industry, the design professions, and the research community. The USGS and the NSF (National Science Foundation) have major roles in the national program. The ultimate goal of the program is to reduce losses from earthquakes. Implementation of USGS research in the Earthquake Hazards Reduction Program requires the close coordination of responsibility between Federal, State and local governments. The projected research plan in national seismic hazards and risk for fiscal years 1980-84 will be accomplished by USGS and non-USGS scientists and engineers. The latter group will participate through grants and contracts. The research plan calls for (1) national maps based on existing methods, (2) improved definition of earthquake source zones nationwide, (3) development of improved methodology, (4) regional maps based on the improved methodology, and (5) post-earthquake investigations. Maps and reports designed to meet the needs, priorities, concerns, and recommendations of various user groups will be the products of this research and provide the technical basis for improved implementation.

Tax policy: The fiscal revenue effects of international tax planning

OpenAIRE

Beznoska, Martin; Hentze, Tobias

2016-01-01

In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

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

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

Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

Directory of Open Access Journals (Sweden)

Yong Jiang

2016-09-01

Full Text Available Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the development mechanism of fiscal and taxation policies in the geothermal industry. The effect of the fiscal and taxation policy on the development of the geothermal industry is analyzed. In order to promote sustainable development of the geothermal industry in China, the government should pay more attention to subsidies for the geothermal industry in the life-cycle stage of the geothermal industry. Furthermore, a plan is necessary to provide a reasonable system of fiscal and taxation policies.

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...

Zero base approach to fiscal management of the laboratory.

Science.gov (United States)

Boudreau, D A; Majonos, J S

1985-08-01

Lab administrators who face the challenge of providing quality care while cutting costs need a way to periodically re-evaluate all lab functions and services. The guidelines presented here, based on the Zero Base Budget approach, formulate a management strategy for the lab that could lead to better fiscal planning.

EPA Sustainable Materials Management Program Strategic Plan for Fiscal Years 2017 – 2022

Science.gov (United States)

Covers fiscal years 2017 through 2022, and represents the collective thinking of EPA staff and management across the country, as well as input from many stakeholders, including states, industry, and non-governmental organizations.

Savannah River Site Waste Management Program Plan, FY 1993

International Nuclear Information System (INIS)

1993-06-01

The primary purpose of the Waste Management Program Plan is to provide an annual report on facilities being used to manage wastes, forces acting to change current waste management (WM) systems, and how operations are conducted. This document also reports on plans for the coming fiscal year and projects activities for several years beyond the coming fiscal year to adequately plan for safe handling and disposal of radioactive wastes generated at the Savannah River Site (SRS) and for developing technology for improved management of wastes

Savannah River Site's Site Specific Plan

International Nuclear Information System (INIS)

1991-01-01

This Site Specific Plan (SSP) has been prepared by the Savannah River Site (SRS) in order to show the Environmental Restoration and Waste Management activities that were identified during the preparation of the Department of Energy-Headquarters (DOE-HQ) Environmental Restoration and Waste Management Five-Year Plan (FYP) for FY 1992--1996. The SSP has been prepared in accordance with guidance received from DOE-HQ. DOE-SR is accountable to DOE-HQ for the implementation of this plan. The purpose of the SSP is to develop a baseline for policy, budget, and schedules for the DOE Environmental Restoration and Waste Management activities. The plan explains accomplishments since the Fiscal Year (FY) 1990 plan, demonstrates how present and future activities are prioritized, identifies currently funded activities and activities that are planned to be funded in the upcoming fiscal year, and describes future activities that SRS is considering

Summary of the electric power supply program for fiscal 1981

International Nuclear Information System (INIS)

Shimada, Minoru

1981-01-01

The plans of electric power supply for fiscal 1981 (from April, 1981, to March, 1982) by the power companies were formulated and submitted to the Ministry of International Trade and Industry. Along with the current up trend of economic activities, the demands of electric power will be on the increase. A summer peak of power consumption may rise all the more due to the increase in room-cooling units. On the other hand, the problem of petroleum is unsettled. Under the situation, the principal considerations behind the formulation of the plans are the effective utilization of other energy resources than oil and the suppression of oil-burning power generation, the economical usage of all power generation facilities and stabilized demand and supply, and the promotion of wide-area operation. The situation in fiscal 1981, power demands, power source facilities demand and supply balance, and the interchange of power among power companies are described. (J.P.N.)

FY 2015 - Stockpile Stewardship and Management Plan

Energy Technology Data Exchange (ETDEWEB)

None

2014-04-01

This Department of Energy’s (DOE) National Nuclear Security Administration (NNSA) Fiscal Year Stockpile Stewardship and Management Plan (SSMP) is a key planning document for the nuclear security enterprise.

FY 2016 - Stockpile Stewardship and Management Plan

Energy Technology Data Exchange (ETDEWEB)

None

2015-03-01

This Department of Energy’s (DOE) National Nuclear Security Administration (NNSA) Fiscal Year Stockpile Stewardship and Management Plan (SSMP) is a key planning document for the nuclear security enterprise.

Geotechnical support and topical studies for nuclear waste geologic repositories: Annual report, Fiscal Year 1986

International Nuclear Information System (INIS)

1986-11-01

The multidisciplinary project was initiated in fiscal year 1986. It comprises two major interrelated parts: (1) Technical Assistance. This part of the project includes: (a) review of the progress of major projects in the DOE Office of Civilian Radioactive Waste Management Program and advise the Engineering and Geotechnology Division on significant technical issues facing each project; (b) analyze geotechnical data, reports, tests, surveys and plans for the different projects; (c) review and comment on major technical reports and other program documents such as site characterization plans and area characterization plans and (d) provide scientific and technical input at technical meetings. (2) Topical Studies. This activity comprises studies on scientific and technical topics, and issues of significance to in-situ testing, test analysis methods, and performance assessment of nuclear waste geologic repositories. The subjects of study were selected based on discussions with DOE staff. For fiscal year 1986, one minor and one major area of investigation were undertaken. The minor topic is a preliminary consideration and planning exercise for post-closure monitoring studies. The major topic, with subtasks involving various geoscience disciplines, is on the mechanical, hydraulic, geophysical and geochemical properties of fractures in geologic rock masses. The present report lists the technical reviews and comments made during the fiscal year and summarizes the technical progress of the topical studies

Community development planning

International Nuclear Information System (INIS)

Gray, S.I.

1983-01-01

The focus of this paper will be methods of local community involvement in the community development planning efforts which will be required at the recommended sites. Community development planning will include capital improvement plans, housing plans, zoning changes, business development plans and other community service and fiscal plans required to meet the projected needs of new residents as a result of the repository construction and operation. This paper will present, (1) the need for community planning, (2) methods of responding to community planning needs, (3) current community planning issues to be addressed. 2 references, 1 figure

Outline of results of safety research (in nuclear fuel cycle field in fiscal year 1996)

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-01

The safety research in Power Reactor and Nuclear Fuel Development Corporation in fiscal year 1996 has been carried out based on the basic plan of safety research (from fiscal year 1996 to 2000) which was decided in March, 1996. In this report, on nuclear fuel cycle field, namely all the subjects in the fields of nuclear fuel facilities, environmental radioactivity and waste disposal, and the subjects related to nuclear fuel facilities among the fields of aseismatic and probabilistic safety assessments, the results of research in fiscal year 1996, the first year of the 5-year project, are summarized together with the outline of the basic plan of safety research. The basic policy, objective and system for promotion of the safety research are described. The objectives of the safety research are the advancement of safety technology, the safety of facilities, stable operation techniques, the safety design and the evaluation techniques of next generation facilities, and the support of transferring nuclear fuel cycle to private businesses. The objects of the research are uranium enrichment, fuel fabrication and reprocessing, and waste treatment and storage. 52 investigation papers of the results of the safety research in nuclear fuel cycle field in fiscal year 1996 are collected in this report. (K.I.)

Planning for Pre-Exascale Platform Environment (Fiscal Year 2015 Level 2 Milestone 5216)

Energy Technology Data Exchange (ETDEWEB)

Springmeyer, R. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Lang, M. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Noe, J. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2015-09-28

This Plan for ASC Pre-Exascale Platform Environments document constitutes the deliverable for the fiscal year 2015 (FY15) Advanced Simulation and Computing (ASC) Program Level 2 milestone Planning for Pre-Exascale Platform Environment. It acknowledges and quantifies challenges and recognized gaps for moving the ASC Program towards effective use of exascale platforms and recommends strategies to address these gaps. This document also presents an update to the concerns, strategies, and plans presented in the FY08 predecessor document that dealt with the upcoming (at the time) petascale high performance computing (HPC) platforms. With the looming push towards exascale systems, a review of the earlier document was appropriate in light of the myriad architectural choices currently under consideration. The ASC Program believes the platforms to be fielded in the 2020s will be fundamentally different systems that stress ASC’s ability to modify codes to take full advantage of new or unique features. In addition, the scale of components will increase the difficulty of maintaining an errorfree system, thus driving new approaches to resilience and error detection/correction. The code revamps of the past, from serial- to vector-centric code to distributed memory to threaded implementations, will be revisited as codes adapt to a new message passing interface (MPI) plus “x” or more advanced and dynamic programming models based on architectural specifics. Development efforts are already underway in some cases, and more difficult or uncertain aspects of the new architectures will require research and analysis that may inform future directions for program choices. In addition, the potential diversity of system architectures may require parallel if not duplicative efforts to analyze and modify environments, codes, subsystems, libraries, debugging tools, and performance analysis techniques as well as exploring new monitoring methodologies. It is difficult if not impossible to

Fiscal Year 2009 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

Michael Lewis

2009-10-01

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

Fiscal Year 2010 Revegetation Assessment

Energy Technology Data Exchange (ETDEWEB)

Jenifer Nordstrom; Mike Lewis

2010-11-01

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

Strategic plan: Fiscal year 1997-Fiscal Year 2002

International Nuclear Information System (INIS)

1997-09-01

The U.S. Nuclear Regulatory Commission (NRC) has established a clear strategic direction that will enable the NRC to carry out its mission and achieve the results expected by its primary customers, the collective interests of the American public. The Commission believes that this mission must be the foundation for making decisions about what activities the agency should perform. Thus, the Commission's programmatic decisions will not be fee-driven but will be based on their contributions to public health and safety. This strategic plan establishes a strategic framework that will guide future decision-making and will help the NRC continue to meet its responsibility for protecting public health and safety, promoting the common defense and security, and protecting the environment. Meeting these responsibilities requires the collective efforts of the NRC and its licensees, since the regulatory oversight of licensees is the responsibility of the NRC and the safe and secure use of nuclear materials for civilian purposes is the responsibility of NRC licensees. Finally, the development and implementation of the strategic plan will meet the requirements of the Government Performance and Results Act

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.

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

Directory of Open Access Journals (Sweden)

Murphy Mary P.

2017-08-01

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

FY 1999 annual work plan for infrastructure program WBS 6

Energy Technology Data Exchange (ETDEWEB)

Donley, C.D.

1998-08-27

The Fiscal Year (FY) 1999 DynCorp Annual Work Plan (AWP) relates DOE-RL work breakdown structure (WBS) to Cost Accounts and to Organizational Structure. Each Cost Account includes a workscope narrative and justification performance and service standards, goals, and deliverables. Basis of estimates are included within each Cost Account to demonstrate the relationship of budget to defined workscope. The FY 1999 AWP reflects the planning assumptions and initiatives that are included in the PHMC Strategic Plan for Infrastructure Optimization which was established in FY 1998. Development of the FY 1999 AWP was in accordance with a sequential series of events and efforts described in the Infrastructure Annual Work Planning and Budget Cycle which was developed and established in conjunction with the Strategic Plan. The Strategic Plan covers a rolling five year span of time and is updated at the start of each fiscal year as the beginning of the annual work planning and budget cycle for the following fiscal year. Accordingly the planning for the FY 1999 AWP began in January 1998. Also included in the annual work planning and budget cycle, and the basis for the budget in this AWP, is the development of a requirements-based budget.

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...

Monitoring Plan for Fiscal Year 1999 Borehole Logging at 200 East Area Specific Retention Facilities

International Nuclear Information System (INIS)

Horton, D.G.

1999-01-01

The Hanford Groundwater Monitoring Project's vadose zone monitoring effort for fiscal year (FY) 1999 involves monitoring 30 boreholes for moisture content and gamma-ray emitting radionuclides. The boreholes are associated with specific retention trenches and cribs in the 200 East Area of the Hanford Site. The facilities to be monitored are the 216-A-2, -4, and -7 cribs, the 216-A-18 trench, the 216-B-14 through -19 cribs, the 216-B-20 through -34, -53A, and -58 trenches, the 216-B-35 through -42 trenches, and the 216-C-5 crib. This monitoring plan describes the facilities and the vadose zone at the cribs and trenches to be monitored; the field activities to be accomplished; the constituents of interest and the monitoring methods, including calibration issues; and the quality assurance and quality control requirements governing the monitoring effort. The results from the FY 1999 monitoring will show the current configuration of subsurface contamination and will be compared with past monitoring results to determine whether changes in contaminant distribution have occurred since the last monitoring effort

Single Shell Tank (SST) Program Plan

International Nuclear Information System (INIS)

HAASS, C.C.

2000-01-01

This document provides an initial program plan for retrieval of the single-shell tank waste. Requirements, technical approach, schedule, organization, management, and cost and funding are discussed. The program plan will be refined and updated in fiscal year 2000

Single Shell Tank (SST) Program Plan

Energy Technology Data Exchange (ETDEWEB)

HAASS, C.C.

2000-03-21

This document provides an initial program plan for retrieval of the single-shell tank waste. Requirements, technical approach, schedule, organization, management, and cost and funding are discussed. The program plan will be refined and updated in fiscal year 2000.

FY 2014 - Stockpile and Stewardship and Management Plan

Energy Technology Data Exchange (ETDEWEB)

None

2013-06-01

This Department of Energy’s (DOE) National Nuclear Security Administration (NNSA) Fiscal Year Stockpile Stewardship and Management Plan (SSMP) is a key planning document for the nuclear security enterprise.

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...

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)

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...

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 year 1995 final report for TTP SR-1320-04

International Nuclear Information System (INIS)

Cicero, C.A.; Bickford, D.F.; Marra, J.C.

1995-01-01

The purpose of this Technical Task Plan (TTP) in fiscal year 1995 was to develop vitrification technology for application to mercury and organic waste streams, which are considered problem streams for a large portion of the DOE complexes. In addition, efforts were continued for pilot-scale demonstrations on Rocky Flats Plant (RFP) Precipitate sludge, and Los Alamos National Laboratory (LANL) TA-50 sludge, which was a carry-over of fiscal year 1994 activities. Crucible-scale studies were performed on mercury and organic waste streams to determine the optimum glass compositions. The optimal compositions were then used to treat actual wastes on a bench-top scale. Reports were written to summarize the data and results from the mercury and organic studies. The pilot-scale studies with RFP and LANL simulated sludge used glass compositions determined in fiscal year 1994 studies. The pilot-scale studies were attempted in the EnVitCo cold-top melter and the Stir-Melter reg-sign stirred melter at the DOE/Industrial Center for Vitrification Research (Center)

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

Savannah River Site's Site Specific Plan

Energy Technology Data Exchange (ETDEWEB)

1991-08-01

This Site Specific Plan (SSP) has been prepared by the Savannah River Site (SRS) in order to show the Environmental Restoration and Waste Management activities that were identified during the preparation of the Department of Energy-Headquarters (DOE-HQ) Environmental Restoration and Waste Management Five-Year Plan (FYP) for FY 1992--1996. The SSP has been prepared in accordance with guidance received from DOE-HQ. DOE-SR is accountable to DOE-HQ for the implementation of this plan. The purpose of the SSP is to develop a baseline for policy, budget, and schedules for the DOE Environmental Restoration and Waste Management activities. The plan explains accomplishments since the Fiscal Year (FY) 1990 plan, demonstrates how present and future activities are prioritized, identifies currently funded activities and activities that are planned to be funded in the upcoming fiscal year, and describes future activities that SRS is considering.

Report on the environmental safety evaluation sub-committee meetings in fiscal 1987; 1987 nendo kankyo anzensei hyoka bukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-03-01

The environmental safety evaluation sub-committee has held two meeting in the current fiscal year as described below. The first sub-committee meeting (August 25, 1987) was held for the agenda of the summary of future test plans, the result of overseas surveys in fiscal 1986, the results of tests in fiscal 1986, and the summary of the test plan for fiscal 1987. The major agendum of the second sub-committee meeting (February 23) was the interim reports on the overseas survey results and the safety tests in fiscal 1987. NEDO intends to ensure the labor hygiene for workers in coal liquefying plants, the effect of liquefied oil on users' health, and social acceptability of liquefied oil. Therefore, a safety test for liquefied oil in the primary hydrogenation process was performed provisionally on brown coal PP in the initial stage of operation, in addition to bituminous coal liquefied oil at the existing 1-t/d PDU. The main contents of the test performed by NEDO are based on the labor safety and hygiene law and the law related to regulation on the deliberation and manufacture of chemical materials. Different tests using guinea pigs were carried out on the total fraction mixed at the 1-t/d PDU, and each fraction of light and heavy oils, where the liquefied oil was verified to have minor degree of toxicity. (NEDO)

The Changing Fiscal Environment for Academic Veterinary Medicine.

Science.gov (United States)

Zimmel, Dana N; Lloyd, James W

2015-01-01

The fiscal environment for academic veterinary medicine has changed substantially over the past 50 years. Understanding the flux of state and federal government support and the implications for student debt, academic programs, and scholarly work is critical for planning for the future. The recent precipitous decline in public funding highlights the urgent need to develop and maintain an economically sustainable model that can adapt to the changing landscape and serve societal needs.

76 FR 11554 - Fiscal Year 2010 Public Transportation on Indian Reservations Program Project Selections

Science.gov (United States)

2011-03-02

... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Fiscal Year 2010 Public Transportation... Interior for public transportation capital projects, operating costs and planning activities that are... authorized by the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users...

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...

Single-Shell Tank (SST) Retrieval Sequence Fiscal Year 2000 Update

International Nuclear Information System (INIS)

GARFIELD, J.S.

2000-01-01

This document describes the baseline single-shell tank (SST) waste retrieval sequence for the River Protection Project (RPP) updated for Fiscal Year 2000. The SST retrieval sequence identifies the proposed retrieval order (sequence), the tank selection and prioritization rationale, and planned retrieval dates for Hanford SSTs. In addition, the tank selection criteria and reference retrieval method for this sequence are discussed

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....

Fiscal Policy Trends: The Path to Balance or the Road to Ruin?

Directory of Open Access Journals (Sweden)

Bev Dahlby

2018-03-01

Full Text Available The NDP government’s plan to balance the provincial budget by 2023-24 is based on drastically cutting capital spending and on optimistic revenue projections. In order to show that these are the key elements of the “Path to Balance”, we need to know how interest payments on debt, total operating expenditures, and the cash deficits will evolve under the government’s plan, but these key fiscal variables are not reported in the budget documents.

Oak Ridge Reservation Waste Management Plan

International Nuclear Information System (INIS)

Turner, J.W.

1995-02-01

This report presents the waste management plan for the Oak Ridge Reservation facilities. The primary purpose is to convey what facilities are being used to manage wastes, what forces are acting to change current waste management systems, and what plans are in store for the coming fiscal year

Oak Ridge Reservation Waste Management Plan

Energy Technology Data Exchange (ETDEWEB)

Turner, J.W. [ed.

1995-02-01

This report presents the waste management plan for the Oak Ridge Reservation facilities. The primary purpose is to convey what facilities are being used to manage wastes, what forces are acting to change current waste management systems, and what plans are in store for the coming fiscal year.

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.

Estimation of the fiscal year 1985 expenditures in nuclear energy relation

International Nuclear Information System (INIS)

1985-01-01

In Japan, the electric power by nuclear energy accounts for about 20 % of the total power at present. Then, radiation is utilized extensively in such fields as industries, agriculture and medicine. The expenditures (budgets) estimated for the fiscal year 1985 are about 343.8 billion yen plus contract authorization limitation about 146.7 billion yen. In connection with the expenditures estimation (of which a breakdown is given in tables), the research and development plans for nuclear energy relation for fiscal year 1985 are presented: strengthening in nuclear energy safety, promotion of nuclear power generation, establishment of the nuclear fuel cycle, development of advanced power reactors, research on nuclear fusion, promotion of radiation utilizations, strengthening in the research and development infrastructure, promotion of international cooperation, etc. (Mori, K.)

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...

FY95 software project management plan: TMACS, CASS computer systems

International Nuclear Information System (INIS)

Spurling, D.G.

1994-01-01

The FY95 Work Plan for TMACS and CASS Software Projects describes the activities planned for the current fiscal year. This plan replaces WHC-SD-WM-SDP-008. The TMACS project schedule is included in the TWRS Integrated Schedule

LDRD FY 2014 Program Plan

Energy Technology Data Exchange (ETDEWEB)

Anita Gianotto; Dena Tomchak

2013-08-01

As required by DOE Order 413.2B the FY 2014 Program Plan is written to communicate ares of investment and approximate amounts being requested for the upcoming fiscal year. The program plan also includes brief highlights of current or previous LDRD projects that have an opportunity to impact our Nation's current and future energy challenges.

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.

Savannah River Interim Waste Management Program Plan - FY 1986

International Nuclear Information System (INIS)

1985-09-01

This document provides the program plan as requested by the Savannah River Operations Office of the Department of Energy. The plan was developed to provide a working knowledge of the nature and extent of the interim waste management programs being undertaken by Savannah River (SR) contractors for the Fiscal Year 1986. In addition, the document projects activities for several years beyond 1986 to adequately plan for safe handling and storage of radioactive wastes generated at Savannah River and for developing technology for improved management of low-level solid wastes. A revised plan will be issued prior to the beginning of the first quarter of each fiscal year. In this document, work descriptions and milestone schedules are current as of the date of publication. Budgets are based on available information as of May 1985

Savannah River Interim Waste Management Program plan, FY-1987

International Nuclear Information System (INIS)

1986-09-01

This document provides the program plan as requested by the Savannah River Operations office of the Department of Energy. The plan was developed to provide a working knowledge of the nature and extent of the interim waste management programs being undertaken by Savannah River (SR) contractors for the Fiscal Year 1987. In addition, the document projects activities for several years beyond 1987 to adequately plan for safe handling and storage of radioactive wastes generated at Savannah River and for developing technology for improved management of low-level solid wastes. A revised plan will be issued prior to the beginning of the first quarter of each fiscal year. In this document, work descriptions and milestone schedules are current as of the date of publication. Budgets are based on available information as of June 1986

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

Directory of Open Access Journals (Sweden)

MARIANA GURAU

2012-05-01

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

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.

Results on safety research for five years (from fiscal year 1996 to 2000). A field of power reactors

International Nuclear Information System (INIS)

2001-10-01

This safety research carried out by the Japan Nuclear Cycle Development Institute (JNC) for five years ranged from 1996 to 2000 fiscal year, was performed according to the safety research basic plan (from 1996 to 2000 fiscal year) established on March, 1996 (revised again on May, 2000). This report was arranged on a field on power reactors (all subjects on fields of advanced conversion reactor and a subject on power reactor in a field of seismic resistant and probability theoretical safety evaluation) by combining its research results for five years ranged from 1996 to 2000 fiscal year with general outlines on the safety research basic plan. Here were shown outlines on the safety research basic plan, aims and subjects on safety research at a field of power reactors, a list of survey sheets on safety research result, and survey sheets on safety research results. The survey sheets containing research field, title, organization, researcher name, researching period, names of cooperative organization, using facilities, research outline, research results, established contents, application, and research trends, are ranged to 5 items on advanced conversion reactor, 29 items on high breeder reactor, 1 item on seismic resistance, and 5 items on probability theoretical safety evaluation. (G.K.)

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.

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

45 CFR 402.21 - Fiscal control.

Science.gov (United States)

2010-10-01

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

34 CFR 303.125 - Fiscal control.

Science.gov (United States)

2010-07-01

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

WAREHOUSE TRANSFERS AND FISCAL FRAUD

Directory of Open Access Journals (Sweden)

Stanciu Dorica

2015-07-01

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

Naval Petroleum and Oil Shale Reserves. Annual report of operations, Fiscal year 1992

Energy Technology Data Exchange (ETDEWEB)

1992-12-31

During fiscal year 1992, the reserves generated $473 million in revenues, a $181 million decrease from the fiscal year 1991 revenues, primarily due to significant decreases in oil and natural gas prices. Total costs were $200 million, resulting in net cash flow of $273 million, compared with $454 million in fiscal year 1991. From 1976 through fiscal year 1992, the Naval Petroleum and Oil Shale Reserves generated more than $15 billion in revenues and a net operating income after costs of $12.5 billion. In fiscal year 1992, production at the Naval Petroleum Reserves at maximum efficient rates yielded 26 million barrels of crude oil, 119 billion cubic feet of natural gas, and 164 million gallons of natural gas liquids. From April to November 1992, senior managers from the Naval Petroleum and Oil Shale Reserves held a series of three workshops in Boulder, Colorado, in order to build a comprehensive Strategic Plan as required by Secretary of Energy Notice 25A-91. Other highlights are presented for the following: Naval Petroleum Reserve No. 1--production achievements, crude oil shipments to the strategic petroleum reserve, horizontal drilling, shallow oil zone gas injection project, environment and safety, and vanpool program; Naval Petroleum Reserve No. 2--new management and operating contractor and exploration drilling; Naval Petroleum Reserve No. 3--steamflood; Naval Oil Shale Reserves--protection program; and Tiger Team environmental assessment of the Naval Petroleum and Oil Shale Reserves in Colorado, Utah, and Wyoming.

Análisis financiero-fiscal de la hipoteca inversa en España

Directory of Open Access Journals (Sweden)

José Enrique Devesa-Carpio

2012-09-01

Full Text Available El principal objetivo del trabajo es la determinación de las bases para obtener la rentabilidad financiero-fiscal, tanto teórica como aplicada para las tres modalidades de hipoteca inversa más importantes. Para ello se considera la hipoteca inversa como parte de una operación financiero-actuarial de ahorro-pensión a largo plazo, más amplia y compleja. La operación comienza invirtiendo una unidad monetaria en la compra de una vivienda, para después enlazarla con la hipoteca inversa. Esto obliga a utilizar una metodología financiera, fiscal y actuarial, estudiando, además, tres modalidades de hipoteca inversa: temporal, vitalicia y asociada a un Plan de Previsión Asegurado, PPA. También se comentan las diferencias en cuanto a rentabilidad financiero-fiscal con respecto a otras alternativas de ahorro-pensión más comunes en España. Se puede concluir que la utilización de la hipoteca inversa es altamente recomendable por la elevada rentabilidad financiero-fiscal obtenida. También se ha podido determinar una edad “crítica” de compra de la vivienda, alrededor de los 50 años, a partir de la cual la rentabilidad financiero-fiscal pasa a ser inferior a la rentabilidad financiera, con lo que podría ser interesante invertir en algún producto alternativo, como los Planes de Pensiones.

Savannah River Site Interim Waste Management Program Plan FY 1991--1992

Energy Technology Data Exchange (ETDEWEB)

Chavis, D.M.

1992-05-01

The primary purpose of the Waste Management Program Plan is to provide an annual report of how Waste Management's operations are conducted, what facilities are being used to manage wastes, what forces are acting to change current waste management systems, and what plans are in store for the coming fiscal year. In addition, this document projects activities for several years beyond the coming fiscal year in order to adequately plan for safe handling, storage, and disposal of radioactive wastes generated at the Savannah River Site and for developing technology for improved management of wastes. In this document, work descriptions and milestone schedules are current as of December 1991.

Savannah River Site Interim Waste Management Program Plan FY 1991--1992

Energy Technology Data Exchange (ETDEWEB)

Chavis, D.M.

1992-05-01

The primary purpose of the Waste Management Program Plan is to provide an annual report of how Waste Management`s operations are conducted, what facilities are being used to manage wastes, what forces are acting to change current waste management systems, and what plans are in store for the coming fiscal year. In addition, this document projects activities for several years beyond the coming fiscal year in order to adequately plan for safe handling, storage, and disposal of radioactive wastes generated at the Savannah River Site and for developing technology for improved management of wastes. In this document, work descriptions and milestone schedules are current as of December 1991.

Savannah River Site Interim Waste Management Program Plan FY 1991--1992

International Nuclear Information System (INIS)

Chavis, D.M.

1992-05-01

The primary purpose of the Waste Management Program Plan is to provide an annual report of how Waste Management's operations are conducted, what facilities are being used to manage wastes, what forces are acting to change current waste management systems, and what plans are in store for the coming fiscal year. In addition, this document projects activities for several years beyond the coming fiscal year in order to adequately plan for safe handling, storage, and disposal of radioactive wastes generated at the Savannah River Site and for developing technology for improved management of wastes. In this document, work descriptions and milestone schedules are current as of December 1991

Savannah River Waste Management Program Plan - FY 1982

International Nuclear Information System (INIS)

1981-12-01

This document provides the program plan as requested by the Savannah River Operations Office of the Department of Energy. The plan was developed to provide a working knowledge of the nature and extent of the waste management programs being undertaken by Savannah River (SR) contractors for the Fiscal Year 1982. In addition, the document projects activities for several years beyond 1982 to adequately plan for safe handling and storage of radioactive wastes generated at Savannah River, for developing technology to immobilize high-level radioactive wastes generated and stored at SR, and for developing technology for improved management of low-level solid wastes. A revised plan will be issued prior to the beginning of the first quarter of each fiscal year. In this document, work descriptions and milestone schedules are current as of the date of publication. Budgets are based on available information as of October 1, 1981

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 ...

Results on safety research for five years (from fiscal year 1996 to 2000). A field of nuclear fuel cycle

International Nuclear Information System (INIS)

2001-10-01

This safety research carried out by the Japan Nuclear Cycle Development Institute (JNC) for five years ranged from fiscal year 1996 to 2000, was performed according to the safety research basic plan (from fiscal year 1996 to 2000) established on March, 1996 (revised again on May, 2000). This report was arranged on a field on nuclear fuel cycle (all subjects on fields of nuclear fuel facility, environmental radioactivity and radioactive wastes and a subject on nuclear fuel cycle in a field of seismic resistant and probabilistic safety assessment) by combining its research results for five years ranged from 1996 to 2000 fiscal year with general outlines on the safety research basic plan. Here were shown outlines on the safety research basic plan, aims and subjects on safety research at a field of nuclear fuel cycle, a list of survey sheets on safety research result, and survey sheets on safety research results. The survey sheets containing research field, title, organization, researcher name, researching period, names of cooperative organization, using facilities, research outline, research results, established contents, application, and research trends, are ranged to 21 items on nuclear fuel facility, 1 item on seismic resistance, 2 items on probabilistic safety assessment, 8 items on environmental radioactivity, and 20 items on radioactive wastes. (G.K.)

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

Operating plan FY 1998

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-10-01

This document is the first edition of Argonne`s new Operating Plan. The Operating Plan complements the strategic planning in the Laboratory`s Institutional Plan by focusing on activities that are being pursued in the immediate fiscal year, FY 1998. It reflects planning that has been done to date, and it will serve in the future as a resource and a benchmark for understanding the Laboratory`s performance. The heart of the Institutional Plan is the set of major research initiatives that the Laboratory is proposing to implement in future years. In contrast, this Operating Plan focuses on Argonne`s ongoing R&D programs, along with cost-saving measures and other improvements being implemented in Laboratory support operations.

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...

NASA's Morphing Project Research Summaries in Fiscal Year 2002

Science.gov (United States)

McGowan, Anna-Maria R.; Waszak, Martin R.

2005-01-01

The Morphing Project at the National Aeronautics and Space Agency s (NASA) Langley Research Center (LaRC) is part of the Breakthrough Vehicle Technologies Project, Vehicle Systems Program that conducts fundamental research on advanced technologies for future flight vehicles. The objectives of the Morphing Project are to develop and assess the advanced technologies and integrated component concepts to enable efficient, multi-point adaptability of flight vehicles; primarily through the application of adaptive structures and adaptive flow control to substantially alter vehicle performance characteristics. This document is a compilation of research summaries and other information on the project for fiscal year 2002. The focus is to provide a brief overview of the project content, technical results and lessons learned. At the time of publication, the Vehicle Systems Program (which includes the Morphing Project) is undergoing a program re-planning and reorganization. Accordingly, the programmatic descriptions of this document pertain only to the program as of fiscal year 2002.

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.

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.

FY 1996 annual work plan

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-09-30

In April 1994, the Department of Energy (DOE) Strategic Plan was issued. This Plan presents the Department`s strategic outlook in response to a changing world. It discusses the Department`s unique capabilities; its mission, vision, and core values; and key customer and stakeholder considerations. The DOE Strategic Plan lists business strategies and critical success factors which are intended to aid the Department in accomplishing its mission and reaching its vision of itself in the future. The Office of Inspector General (OIG) has an important role in carrying out the goals and objectives of the Secretary`s Strategic Plan. The ultimate goal of the OIG is to facilitate positive change by assisting its customers, responsible Government officials, in taking actions to improve programs and operations. The Inspector General annually issues his own Strategic Plan that contains program guidance for the next fiscal year. As part of its responsibility in carrying out the OIG mission, the Office of the Deputy Inspector General for Audit Services (Office of Audit Services) publishes an Annual Work Plan that sets forth audits that are planned for the next fiscal year. Selection of these audits is based on the overall budget of the Department, analyses of trends in Departmental operations, guidance contained in the agency`s strategic plans, statutory requirements, and the expressed needs and audit suggestions of Departmental program managers and OIG managers and staff. This work plan includes audits that are carried over from FY 1995 and audits scheduled to start during FY 1996. Audits included in the plan will be performed by OIG staff.

42 CFR 457.608 - Process and calculation of State allotments for a fiscal year.

Science.gov (United States)

2010-10-01

... grant for the fiscal year for children with Type I Diabetes under Section 4921 of Public Law 105-33... OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE CHILDREN'S HEALTH INSURANCE PROGRAMS (SCHIPs... State and the District of Columbia with an approved State child health plan, as described in paragraph...

Multiemployer Pension Plan Terminations, Mergers, and Insolvencies

Data.gov (United States)

Pension Benefit Guaranty Corporation — A listing of multiemployer pension plan terminations, mergers, and insolvencies reported to the PBGC for the current fiscal year. This data set will be updated...

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...

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...

Budget estimates: Fiscal year 1994. Volume 2: Construction of facilities

Science.gov (United States)

1994-01-01

The Construction of Facilities (CoF) appropriation provides contractual services for the repair, rehabilitation, and modification of existing facilities; the construction of new facilities and the acquisition of related collateral equipment; the acquisition or condemnation of real property; environmental compliance and restoration activities; the design of facilities projects; and advanced planning related to future facilities needs. Fiscal year 1994 budget estimates are broken down according to facility location of project and by purpose.

Savannah River interim waste management program plan: FY 1984. Revision 1

International Nuclear Information System (INIS)

1983-10-01

This document provides the program plan as requested by the Savannah River Operations Office of the Department of Energy. The plan was developed to provide a working knowledge of the nature and extent of the interim waste management programs being undertaken by Savannah River (SR) contractors for the Fiscal Year 1984. In addition, the document projects activities for several years beyond 1984 to adequately plan for safe handling and storage of radioactive wastes generated at Savannah River and for developing technology for improved management of low-level solid wastes. A revised plan will be issued prior to the beginning of the first quarter of each fiscal year. In this document, work descriptions and milestone schedules are current as of the date of publication. Budgets are based on available information as of June 1983

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) ...

Notification: Background Investigation Services Audits of EPA’s Fiscal Year 2015 FIFRA and PRIA Financial Statements

Science.gov (United States)

Projects #OA-FY16-0080 and #OA-FY16-0079, February 8, 2016. EPA OIG plan to begin audits of the EPA's fiscal year (FY) 2015 financial statements for the Pesticides Reregistration and Expedited Processing Fund (FIFRA) and Pesticide Registration Fund (PRIA).

Computing Division two-year operational plan, FY 1981-1982

International Nuclear Information System (INIS)

Euald, R.H.; Worlton, W.J.; McCormick, M.

1981-02-01

This report is a comprehensive planning guide for the Computing Division of the Los Alamos National Laboratory for fiscal years 1981 and 1982. Subjects discussed include critical issues, programmatic requiements, hardware plans, software projects, direct user services, research projects, and projections of future developments

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 ...

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.

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...

76 FR 9588 - Announcement of Funding Awards for the Rural Housing and Economic Development Program; Fiscal...

Science.gov (United States)

2011-02-18

... Awards for the Rural Housing and Economic Development Program; Fiscal Year 2009 AGENCY: Office of the... Housing and Economic Development, Office of Community Planning and Development, 451 Seventh Street, SW... Rural Housing and Economic Development program was authorized by the Department of Veterans Affairs...

Nuclear fuels technologies: Thermally induced gallium removal system (TIGRS), fiscal year 1998 research and development test plan

International Nuclear Information System (INIS)

Buksa, J.J.; Butt, D.P.; Chidester, K.; DeMuth, S.F.; Havrilla, G.J.; James, C.A.; Kolman, D.G.

1997-01-01

This document details the research and development (R and D) activities that will be conducted in Fiscal Year 1998 (FY98) by the Thermally Induced Gallium Removal System (TIGRS) team for the Department of Energy Office of Fissile Materials Disposition. This work is a continuation and extension of experimental activities that have been conducted in support of using weapons-derived plutonium in the fabrication of mixed-oxide (MOX) nuclear fuel for reactor-based plutonium disposition. The ultimate purpose of this work is to demonstrate adequate Thermally Induced Gallium Removal with a prototypic system. This Test Plan presents more than the FY98 R and D efforts in order to frame the Task in its entirety. To achieve the TIGRS Program objectives, R and D activities during the next two years will be focused on (1) process development leading to a prototypic TIGRS design, and (2) prototypic TIGRS design and testing leading to and including a prototypic demonstration of TIGRS operation. Both the process development and system testing efforts will consist of a series of surrogate-based cold tests and plutonium-based hot tests. Some of this testing has already occurred and will continue into FY99

Animal intrusion status report for fiscal year 1990

International Nuclear Information System (INIS)

Landeen, D.S.

1991-03-01

The Protective Barrier and Warning Marker System Development Plan identified tasks that need to be completed to design a final protective barrier to implement in-place disposal of radioactive waste. This report summarizes the animal intrusion work conducted by Westinghouse Hanford Company in fiscal year 1990 regarding small mammals and water infiltration. An animal intrusion lysimeter facility was constructed and installed in fiscal year 1988. The facility consists of two outer boxes buried at grade that serve as receptacles for six animal intrusion lysimeters. Small burrowing mammals common to the Hanford Site environs are introduced over a 3- to 4-month period. Supplemental precipitation is added to three of the lysimeters with a rainulator at a rate equivalent to a 100-year storm. Soil moisture samples are taken before and after each test, and soil moisture measurements are also taken with a hydroprobe during the test period. During fiscal year 1990, tests three and four were completed and test five was initiated. Results of test three (summer treatment), which used Townsend ground squirrels and pocket gophers, indicated that the additional 1.5 inches of precipitation that was added with the rainulator was lost during this test. The plots that did not receive any additional precipitation all lost water (5 to 6 percent). Results from test four (winter treatment), which used pocket gophers and pocket mice, indicated that all of the lysimeters except one gained water. The two control lysimeters (rainulator plots and nonrainulator lysimeters with no animals) gained more water than their corresponding animal burrow lysimeters. 4 refs., 9 figs., 3 tabs

Mizunami Underground Research Project. Annual report in the 2003 fiscal year

International Nuclear Information System (INIS)

Nakama, Shigeo; Takeuchi, Shinji; Amano, Kenji

2004-12-01

The current geoscientific research of the Mizunami Underground Research Laboratory (MIU) Project have been carried out since the 1996 fiscal year at the Shobasama Site in Akeyo-cho, Mizunami City, Gifu Prefecture. The main goals of MIU Project are to establish appropriate methodologies for reliably investigation and assessing a deep subsurface, and to develop a range of engineering techniques for deep underground application in granite. The surface-based investigations at city-owned land (MIU Construction Site) have started since the 2001 fiscal year. In 2003 fiscal year, deep borehole investigations were continued in the MIU Construction Site. To understand the state of the deep geological environment before shaft sinking based on these investigations and research, a geological environmental model in/around the MIU Construction Site was constructed. In addition to there groundwater monitoring was carried out using shallow boreholes. As a research on the engineering technology, the review of the design and construction plan of the shafts and galleries and the outbreak event measures and security measures were provided. In Shobasama site, the analysis of an uncertain factor was executed based on the results of the underground water flow analysis. The hydraulic pressure monitoring and surface hydraulic observation were continued. (author)

Conceptual aspects of fiscal interactions between local governments and federally-owned, high-level radioactive waste-isolation facilities

International Nuclear Information System (INIS)

Bjornstad, D.J.; Johnson, K.E.

1981-01-01

This paper examines a number of ways to transfer revenues between a federally-owned high level radioactive waste isolation facility (hereafter simply, facility) and local governments. Such payments could be used to lessen fiscal disincentives or to provide fiscal incentives for communities to host waste isolation facilities. Two facility characteristics which necessitate these actions are singled out for attention. First, because the facility is federally owned, it is not liable for state and local taxes and may be viewed by communities as a fiscal liability. Several types of payment plans to correct this deficiency are examined. The major conclusion is that while removal of disincentives or creation of incentives is possible, plans based on cost compensation that fail to consider opportunity costs cannot create incentives and are likely to create disincentives. Second, communities other than that in which the facility is sited may experience costs due to the siting and may, therefore, oppose it. These costs (which also accrue to the host community) arise due to the element of risk which the public generally associates with proximity to the transport and storage of radioactive materials. It is concluded that under certain circumstances compensatory payments are possible, but that measuring these costs will pose difficulty

Los paraísos fiscales, refugio de la elusión y evación fiscal

OpenAIRE

Leal Cañada, Gloria

2017-01-01

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

An Empirical Study on Fiscal Sustainability in Malaysia

OpenAIRE

Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

2012-01-01

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

Responsabilidad fiscal

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.

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

Economic and fiscal impacts of large-scale development projects: implications for nuclear waste repositories

International Nuclear Information System (INIS)

Leistritz, F.L.; Murdock, S.H.; Texas A and M Univ., College Station)

1982-01-01

This paper deals with the local economic and fiscal implications of siting high-level nuclear waste repositories in rural areas. The economic and fiscal effects of repository development fall into two categories: (1) standard impacts similar to those that would be associated with developing any large-scale industrial facility in an isolated area; (2) special impacts that result from the hazardous nature of the nuclear materials stored and from federal ownership of the facility. Standard economic and fiscal impacts include employment effects (direct and secondary), local income changes, alterations in community price structures, effects on community services, and changes in revenues and costs for local jurisdictions. Special impacts include the possibility of diminished activity in other basic economic sectors, negative effects on the area's long-term growth prospects and a consequent dampening of investment in the local trade an service sectors, additional costs for local jurisdictions (e.g., for preparing evacuation plans), and limited local tax revenues resulting from the tax-exempt status of the facility. These special effects are difficult to quantify and require additional analysis. 47 references, 1 figure, 4 tables

Fiscal 1994 report. Liquefaction key technology subcommittee; 1994 nendo ekika kiban gijutsu bukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-03-01

The subcommittee held the 1st meeting in August 1994 and the 2nd in March 1995, when preceding fiscal year's research results, fiscal 1994 research plans, fiscal 1994 research results, etc., were introduced, and deliberated. In the study of hydrorefining of naphtha, kerosene, and light oil fractions, a nitrogen concentration level of not more than 5 ppm was achieved by refining oils from Indonesian coal. Studies were also made about the two-step hydrorefining system, the relationship between the coal oil refining level and sludge formation, etc. In the research for the development of novel catalysts for upgrading coal oil, the active life of a nickel-supporting catalyst for hydrogenation at the 1st step was somewhat prolonged with an increase in the amount of nickel. In the study of coal liquefaction conditions, an AWIP method was deliberated, wherein liquefaction process waste water was utilized as one of catalytic component adjusting materials. For upgrading liquefaction key technologies, studies were made for catalyst improvement and pretreatment method development, and about the behavior of liquefaction reaction in a high boiling solvent-aided process. (NEDO)

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.

Hanford Cultural Resources Laboratory annual report for Fiscal Year 1991

Energy Technology Data Exchange (ETDEWEB)

Chatters, J.C.; Gard, H.A.

1992-08-01

The Hanford Cultural Resources Laboratory (HCRL) was established by the US Department of Energy, Richland Field Office (RL) in 1987 as part of Pacific Northwest Laboratory. The HCRL provides support for managing the archaeological, historical, and cultural resources of the Hanford Site, Washington, in a manner consistent with the National Historic Preservation Act of 1966 (NHPA), the Archaeological Resources Protection Act of 1979 and the American Indian Religious Freedom Act of 1978. HCRL responsibilities have been set forth in the Hanford Cultural Resources Management Plan (HCRMP) as a prioritized list of tasks to be undertaken to keep the RL in compliance with federal statutes, regulations and guidelines. For fiscal year 1991 these tasks were to (1) ensure compliance with NHPA Section 106, (2) monitor the condition of known archaeological sites, (3) evaluate cultural resources for potential nomination to the National Register of Historic Places, (4) educate the public about cultural resources, (5) conduct a sample archaeological survey of Hanford lands, and (6) gather ethnohistorical data from Indian elders. Research conducted as a spinoff from these tasks is also reported. The archaeological site monitoring program is designed to determine whether the RL`s cultural resource management and protection policies are effective; results are used in planning for cultural resource site management and protection. Forty-one sites were monitored during this fiscal year.

Hanford Cultural Resources Laboratory annual report for Fiscal Year 1991

Energy Technology Data Exchange (ETDEWEB)

Chatters, J.C.; Gard, H.A.

1992-08-01

The Hanford Cultural Resources Laboratory (HCRL) was established by the US Department of Energy, Richland Field Office (RL) in 1987 as part of Pacific Northwest Laboratory. The HCRL provides support for managing the archaeological, historical, and cultural resources of the Hanford Site, Washington, in a manner consistent with the National Historic Preservation Act of 1966 (NHPA), the Archaeological Resources Protection Act of 1979 and the American Indian Religious Freedom Act of 1978. HCRL responsibilities have been set forth in the Hanford Cultural Resources Management Plan (HCRMP) as a prioritized list of tasks to be undertaken to keep the RL in compliance with federal statutes, regulations and guidelines. For fiscal year 1991 these tasks were to (1) ensure compliance with NHPA Section 106, (2) monitor the condition of known archaeological sites, (3) evaluate cultural resources for potential nomination to the National Register of Historic Places, (4) educate the public about cultural resources, (5) conduct a sample archaeological survey of Hanford lands, and (6) gather ethnohistorical data from Indian elders. Research conducted as a spinoff from these tasks is also reported. The archaeological site monitoring program is designed to determine whether the RL's cultural resource management and protection policies are effective; results are used in planning for cultural resource site management and protection. Forty-one sites were monitored during this fiscal year.

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…

Fusion Safety Program annual report, fiscal year 1983

International Nuclear Information System (INIS)

Crocker, J.G.; Holland, D.F.

1984-07-01

The Fusion Safety Program major activities for Fiscal Year 1983 are summarized in this report. The program was initiated in FY 1979, with the Idaho National Engineering Laboratory (INEL) designated lead laboratory, and EG and G Idaho, inc., named as prime contractor to implement this role. The report contains four sections: EG and G Idaho, Inc., activities at the INEL includes progress reports and portions of papers on the tritium implantation experiment, tritium control systems, tritium release from solid breeding blankets, plasma disruptions, risk assessment, transient code development, data base development, and a discussion of participation in the blanket comparison and selection study. The section outside contracts includes progress reports and portions of papers on lithium-lead reactions by Hanford Engineering Development Laboratory (HEDL) and the University of Wisconsin, magnet safety by the Francis Bitter Magnet Laboratory of the Massachusetts Institute of Technology (MIT) and Argonne National Laboratory (ANL), risk assessment by the University of California at Los Angeles (UCLA) and MIT, tritium retention by the University of Virginia, and effects of plasma disruptions by MIT. A list of publications and planned fiscal year 1984 activities are also included

Planning integration FY 1996 program plan. Revision 1

International Nuclear Information System (INIS)

1995-09-01

This Multi-Year Program Plan (MAP) Planning Integration Program, Work Breakdown Structure (WBS) Element 1.8.2, is the primary management tool to document the technical, schedule, and cost baseline for work directed by the US Department of Energy (DOE), Richland Operations Office (RL). As an approved document, it establishes an agreement between RL and the performing contractors for the work to be performed. It was prepared by Westinghouse Hanford Company (WHC) and Pacific Northwest Laboratory (PNL). The MYPPs for the Hanford Site programs are to provide a picture from fiscal year (FY) 1996 through FY 2002. At RL Planning and Integration Division (PID) direction, only the FY 1996 Planning Integration Program work scope has been planned and presented in this MAP. Only those known significant activities which occur after FY 1996 are portrayed in this MAP. This is due to the uncertainty of who will be accomplishing what work scope when, following the award of the Management and Integration (M ampersand I) contract

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...

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-03-01

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

Tank Waste Remediation System Tank Waste Analysis Plan. FY 1995

International Nuclear Information System (INIS)

Haller, C.S.; Dove, T.H.

1994-01-01

This documents lays the groundwork for preparing the implementing the TWRS tank waste analysis planning and reporting for Fiscal Year 1995. This Tank Waste Characterization Plan meets the requirements specified in the Hanford Federal Facility Agreement and Consent Order, better known as the Tri-Party Agreement

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.

Transit green building action plan : report to congress

Science.gov (United States)

2009-06-04

The explanatory statement accompanying the fiscal year 2009 Omnibus appropriations : act1 directed the Federal Transit Administration (FTA) to submit a transit facility green : building action plan to the House and Senate Committees on Appropriati...

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.

Oak Ridge National Laboratory Waste Management Plan

International Nuclear Information System (INIS)

1992-12-01

The objective of the Oak Ridge National Laboratory Waste Management Plan is to compile and to consolidate information annually on how the ORNL Waste Management Program is conducted, which waste management facilities are being used to manage wastes, what forces are acting to change current waste management systems, what activities are planned for the forthcoming fiscal year (FY), and how all of the activities are documented

Oak Ridge National Laboratory Waste Management Plan

Energy Technology Data Exchange (ETDEWEB)

1992-12-01

The objective of the Oak Ridge National Laboratory Waste Management Plan is to compile and to consolidate information annually on how the ORNL Waste Management Program is conducted, which waste management facilities are being used to manage wastes, what forces are acting to change current waste management systems, what activities are planned for the forthcoming fiscal year (FY), and how all of the activities are documented.

24 CFR 570.401 - Community adjustment and economic diversification planning assistance.

Science.gov (United States)

2010-04-01

... undertake planning for community adjustment and economic diversification. (4) The cost-effectiveness of the... fiscal year, and will review and consider for funding each application according to the threshold and... cost analyses and similar planning for specific projects to implement community adjustment or economic...

A systematic approach to community resilience that reduces the federal fiscal exposure to climate change

Science.gov (United States)

Stwertka, C.; Albert, M. R.; White, K. D.

2016-12-01

Despite widely available information about the adverse impacts of climate change to the public, including both private sector and federal fiscal exposure, there remain opportunities to effectively translate this knowledge into action. Further delay of climate preparedness and resilience actions imposes a growing toll on American communities and the United States fiscal budget. We hypothesize that a set of four criteria must be met before a community can translate climate disturbances into preparedness action. We examine four case studies to review these proposed criteria, we discuss the critical success factors that can build community resilience, and we define an operational strategy that could support community resilience while reducing the federal fiscal exposure to climate change. This operational strategy defines a community response system that integrates social science research, builds on the strengths of different sectors, values existing resources, and reduces the planning-to-action time. Our next steps are to apply this solution in the field, and to study the dynamics of community engagement and the circular economy.

Public affairs plan

Energy Technology Data Exchange (ETDEWEB)

1994-09-01

The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Project Public Affairs Plan is to establish goals for the Fiscal Year 1995 UMTRA public affairs program and identify specific activities to be conducted during the year. It also describes the roles of various agencies involved in the conduct of the public affairs program and defines the functions of the Technical Assistance Contractor (TAC) Public Affairs Department. It integrates and replaces the Public Participation Plan (DOE/AL/62350-47D) and Public Information Plan (DOE/AL/623590-71). The plan describes the US Department of Energy`s (DOE) plans to keep stakeholders and other members of the public informed about project policies, plans, and activities, and provide opportunities for stakeholders and interested segments of the public to participate in project decision-making processes. The plan applies to the UMTRA Project Office; the DOE Albuquerque Operations Office, Office of Intergovernmental and External Affairs (OIEA); the UMTRA TAC; the UMTRA Remedial Action Contractor (RAC); and other cooperating agencies.

Public affairs plan

International Nuclear Information System (INIS)

1994-09-01

The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Project Public Affairs Plan is to establish goals for the Fiscal Year 1995 UMTRA public affairs program and identify specific activities to be conducted during the year. It also describes the roles of various agencies involved in the conduct of the public affairs program and defines the functions of the Technical Assistance Contractor (TAC) Public Affairs Department. It integrates and replaces the Public Participation Plan (DOE/AL/62350-47D) and Public Information Plan (DOE/AL/623590-71). The plan describes the US Department of Energy's (DOE) plans to keep stakeholders and other members of the public informed about project policies, plans, and activities, and provide opportunities for stakeholders and interested segments of the public to participate in project decision-making processes. The plan applies to the UMTRA Project Office; the DOE Albuquerque Operations Office, Office of Intergovernmental and External Affairs (OIEA); the UMTRA TAC; the UMTRA Remedial Action Contractor (RAC); and other cooperating agencies

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

International Nuclear Information System (INIS)

1996-01-01

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

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 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)

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.

Five Recession-Driven Strategies for Planning and Managing Campus Facilities

Science.gov (United States)

Rudden, Michael S.

2010-01-01

Colleges and universities continue to face significant fiscal challenges in the current recession. A review of ongoing campus facilities planning projects, coupled with a review of more than 30 recent campus master planning requests for proposals and the relevant literature, indicates that colleges and universities are finding innovative ways to…

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...

The Fiscal and Macroeconomic Impacts of Reforming Energy Subsidy Policy in Malaysia

OpenAIRE

Nora Yusma Bte Mohamed Yusoff; Hussain Ali Bekhet

2017-01-01

The rationalization of a gradual subsidies reforms plan has been set out by the Malaysian government to achieve the high-income nation target. This paper attempts to analyze the impacts of energy subsidy reform policy on fiscal deficit and macroeconomics variables in Malaysia. The Computable General Equilibrium (CGE) Model is employed. Three simulations based on different groups of scenarios have been developed. Importantly, the overall results indicate that removal of fuel subsidy has signif...

REPP: A Case Study in Federal Financing--Long Term Fiscal and Instructional Implications. A Project Report.

Science.gov (United States)

Kistler, Kathleen M.

A study was conducted at the College of the Redwoods to analyze the fiscal, institutional, and instructional impact of the Redwood Employees Protection Plan (REPP) program, a federally funded retraining program for timber workers displaced by redwood park expansion. The study involved telephone interviews with 37 former and current students, 16…

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.

DECENTRALIZATION, FISCAL CAPABILITY AND PUBLIC SPENDING EFFICIENCY

Directory of Open Access Journals (Sweden)

Abdul Hakim

2012-01-01

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

42 CFR 54.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

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

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.)

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

24 CFR 968.145 - Fiscal closeout.

Science.gov (United States)

2010-04-01

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

13 CFR 120.952 - Fiscal agent.

Science.gov (United States)

2010-01-01

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

Defense.gov Special Report: Fiscal Budget

Science.gov (United States)

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

Public affairs plan

International Nuclear Information System (INIS)

1995-09-01

The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Project Public Affairs Plan is to establish goals for the fiscal year (FY) 1996 UMTRA Project public affairs program and to identify specific activities to be conducted during the year. It describes the roles of various agencies involved in the public affairs program and defines the functions of the UMTRA Project Technical Assistance Contractor (TAC) Public Affairs Department. It replaces the FY 1995 Public Affairs Plan (DOE/AL/62350-154). The plan also describes the US Department of Energy's (DOE) plans to keep stakeholders and other members of the public informed about UMTRA Project policies, plans, and activities, and provide opportunities for stakeholders and interested segments of the public to participate in UMTRA Project decision-making processes. The plan applies to the UMTRA Project Team; the DOE Grand Junction Projects Office (GJPO); the DOE Albuquerque Operations Office, Office of Public Affairs (OPA); the TAC; the UMTRA Project Remedial Action Contractor (RAC); and other cooperating agencies

Summary of the achievements in fiscal 1991 in developing the coal liquefaction technology and the bituminous coal liquefaction technology. Studies by using a pilot plant; 1991 nendo sekitan ekika gijutsu kaihatsu rekiseitan ekika gijutsu no kaihatsu seika gaiyo. Pilot plant ni yoru kenkyu

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-08-01

This paper describes the achievements in 1991 on studies on the bituminous coal liquefaction technology using a pilot plant. Based on the detailed design of the 150-t/d pilot plant, study problems and analysis items were reviewed, and a material balance acquiring method and a reaction column data analyzing method were discussed. Utilization of the liquefaction simulator was attempted. Efficient execution of the pilot plant operation study requires to have the basic and support study achievements reflected on the pilot plant operation, and clarify the roles to be played by the groups. Therefore, discussion items were compiled. The overall process plan for the design and construction was reviewed based on the plan discussed in fiscal 1990. Fiscal 1991 has launched common civil engineering constructions. The operation plans for the main four facilities in the pilot plant, which have been prepared in fiscal 1988, were continued of reviewing to cope with the situation of the decreased construction budget. The budget was reviewed again in fiscal 1991, which would present a prospect of starting the operation in fiscal 1995. Annual reviews on the basic operation plans for the main four facilities and the conceptions taken to date were put into order. The project management system was also expanded and re-arranged, including the information registration and retrieval system. (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

31 CFR 352.13 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 330.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 332.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

Annual report of Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo, fiscal year 1996

International Nuclear Information System (INIS)

1997-08-01

This report summarizes research and educational activities, operation status of the research facilities of the Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo on fiscal year 1996. This facility has four major research facilities such as fast neutron source reactor 'Yayoi', electron Linac, fundamental experiment facility for nuclear fusion reactor blanket design and high fluence irradiation facility(HIT). Education and research activities are conducted in a wide fields of nuclear engineering using these facilities. The former two facilities are available for various studies by universities all over Japan, facility for nuclear fusion reactor blanket design is utilized for research within the Faculty of Engineering and HIT is used for the research within the University of Tokyo. The facility established a plan to reorganized into a nation wide research collaboration center in fiscal year 1995 and after further discussion of a future program it is decided to hold 'Nuclear energy symposium' periodically after fiscal year 1997 as a part of the activity for appealing the research results to the public. (G.K.)

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 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)

THE GENERAL ATOMICS FUSION THEORY PROGRAM ANNUAL REPORT FOR FISCAL YEAR 2002

International Nuclear Information System (INIS)

PROJECT STAFF

2002-01-01

OAK B202 THE GENERAL ATOMICS FUSION THEORY PROGRAM ANNUAL REPORT FOR FISCAL YEAR 2002. The dual objective of the fusion theory program at General Atomics (GA) is to significantly advance the scientific understanding of the physics of fusion plasmas and to support the DIII-D and other tokamak experiments. The program plan is aimed at contributing significantly to the Fusion Energy Science and the Tokamak Concept Improvement goals of the Office of Fusion Energy Sciences (OFES)

31 CFR 316.12 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

31 CFR 342.9 - Fiscal agents.

Science.gov (United States)

2010-07-01

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

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.

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.

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 ...

Savannah River waste management program plan

International Nuclear Information System (INIS)

1980-04-01

This document provides the program plan as requested by the Savannah River Operations Office of the Department of Energy. The plan was developed to provide a working knowledge of the nature and extent of the waste management programs being undertaken by Savannah River contractors for the Fiscal Year 1980. In addition, the document projects activities for several years beyond 1980 to adequately plan for safe handling and storage of radioactive wastes generated at Savannah River, for developing technology to immobilize high-level radioactive wastes generated and stored at SR, and for developing technology for improved management of low-level solid wastes

The Impact of a Business Education on Fiscal Conservatism

Science.gov (United States)

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

2015-01-01

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

Money Market Operations in Fiscal 2007

OpenAIRE

Financial Markets Department

2008-01-01

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

Concorrência fiscal prejudicial

OpenAIRE

Mendes, Narciso Manuel Marques

2011-01-01

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

U.S. spent nuclear fuel management: Political, fiscal, and technical feasibility

International Nuclear Information System (INIS)

Singer, Clifford

2013-01-01

Successful U.S. spent nuclear fuel management policy must satisfy political, fiscal, and technical constraints. Technical requirements have been thoroughly investigated in the United States and Nordic countries for volcanic tuff, salt, and granite. Fiscal planning requires an inflation-adjusted revenue stream and predictable real interest rate earnings on fund balances. A prompt solution satisfying political constraints requires compromise between the overlapping but distinct goals of seven different sets of interests at the federal level. Absent such compromise, there will be delay until sufficient support for one of three strategies evolves: (1) force the Yucca Mountain repository on Nevada, (2) open a centralized storage facility without coupling to repository licensing, or (3) follow a “consent-based” process for repository licensing. Formulations of each of these strategies to overcome impediments to their success are described. - Highlights: • U.S. spent nuclear fuel policy has been at an impasse. • No compromise on Yucca Mountain is at hand. • Yucca only, new repository, or no repository are options. • Success with each is more likely with sounder financing

Fiscal years 1994--1998 Information Technology Strategic Plan

International Nuclear Information System (INIS)

1993-11-01

A team of senior managers from across the US Nuclear Regulatory Commission (NRC), working with the Office of Information Resources Management (IRM), has completed an NRC Strategic Information Technology (IT) Plan. The Plan addresses three major areas: (1) IT Program Management, (2) IT Infrastructure, and (3) Information and Applications Management. Key recommendations call for accelerating the replacement of Agency workstations, implementing a new document management system, applying business process reengineering to selected Agency work processes, and establishing an Information Technology Council to advise the Director of IRM

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.

Defense Infrastructure: Opportunity to Improve the Timeliness of Future Overseas Planning Reports and Factors Affecting the Master Planning Effort for the Military Buildup on Guam

National Research Council Canada - National Science Library

Lepore, Brian J; Little, Mark; Alcoser, Nelsie; Jones, Mae; Lenane, Kate; Matta, Julia; Moon, Jamilah

2008-01-01

... after the February 2008 budget submission, even though both the Senate and conference reports accompanying the fiscal year 2004 military construction bill require DOD to issue the plans with the military construction budget submission...

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...

Idaho National Laboratory Emergency Readiness Assurance Plan - Fiscal Year 2015

Energy Technology Data Exchange (ETDEWEB)

Farmer, Carl J. [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2015-09-01

Department of Energy Order 151.1C, Comprehensive Emergency Management System requires that each Department of Energy field element documents readiness assurance activities, addressing emergency response planning and preparedness. Battelle Energy Alliance, LLC, as prime contractor at the Idaho National Laboratory (INL), has compiled this Emergency Readiness Assurance Plan to provide this assurance to the Department of Energy Idaho Operations Office. Stated emergency capabilities at the INL are sufficient to implement emergency plans. Summary tables augment descriptive paragraphs to provide easy access to data. Additionally, the plan furnishes budgeting, personnel, and planning forecasts for the next 5 years.

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

International Nuclear Information System (INIS)

2001-07-01

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

Defense.gov Special Report: 2013 Fiscal Budget

Science.gov (United States)

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

The Fiscal Trilemma in a Danish Perspective

DEFF Research Database (Denmark)

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

2013-01-01

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

Fiscal 1974 Sunshine Project result report. Research on solar cooling/heating and hot water supply system; 1974 nendo taiyonetsu reidanbo kyuto system no kenkyu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1975-03-01

This report describes the fiscal 1974 research result on solar cooling/heating and hot water supply system. This 3- year project from fiscal 1974 to 1976 aims to predict the share of solar energy in future cooling/heating and hot water supply energy demand, and develop simulation technology. The project surveys and analyzes current domestic and overseas development states, and studies various systems to obtain characteristics of every system, pursuit an optimum implementation, and establish a diffusion plan. Future energy consumptions and prices are predicted in relation to energy saving, and the utilization impact of solar energy is analyzed. Study is also made on diffusion plan, profitability and performance evaluation method. Among these schedules, in fiscal 1974 based on the survey and analysis on previous domestic and overseas development states, features and problems were arranged every system and application. The basic study on system simulation, and rough feasibility study on solar heat systems by conventional technique were carried out. The basic data on performance evaluation standards were also prepared. (NEDO)

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

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.

[Connections between fiscal federalism and the funding of the Brazilian health care policy].

Science.gov (United States)

de Lima, Luciana Dias

2007-01-01

In the Brazilian society's context of meager financial resources for health care, associated with structural features of fiscal federalism and with the current model of funding transfers for the Unified Health System's (SUS), important inequities directly impact political negotiations and the deployment of federal financing alternatives which are not directly linked to the supply and production of health care activities and services by states and municipalities. We observed that health policies, since the second half of the nineties, have developed their own mechanisms that, in the above mentioned context, tend to accommodate different interests and federative conflicts generated by structural factors and by institutional rules. However, the absence of an integrated planning program between the criteria to establish resource redistribution for financing the Unified Health System and the Brazilian Federation's fiscal sharing system, end up reinforcing certain asymmetric patterns and generating new imbalances, making the compensation of inequities difficult in public health spending at the sub-national domain.

Managing for Results Opportunities for Continued Improvements in Agencies' Performance Plans

National Research Council Canada - National Science Library

1999-01-01

.... As you requested, this report provides summary information based on our review and evaluation of the fiscal year 2000 performance plans of the 24 agencies covered by the Chief Financial Officers (CFO) Act...

42 CFR 54a.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

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

The restructuring of the fiscal equalization system in Croatia

Directory of Open Access Journals (Sweden)

Marko Primorac

2014-12-01

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

Fiscal Revenues in the European Union. A Comparative Analysis

Directory of Open Access Journals (Sweden)

Gheorghe Hurduzeu

2014-12-01

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

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

Directory of Open Access Journals (Sweden)

Héctor Ochoa Díaz

2003-01-01

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

AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

Iulia Andreea Bucur

2014-12-01

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

Fiscal policy in the European Union – present and perspectives

Directory of Open Access Journals (Sweden)

Eugenia Ramona Mara

2012-04-01

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

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.

Lawrence Berkeley Laboratory Institutional Plan FY 1995--2000

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-12-01

This report presents the details of the mission and strategic plan for Lawrence Berkeley Laboratory during the fiscal years of 1995--2000. It presents summaries of current programs and potential changes; critical success factors such as human resources; management practices; budgetary allowances; and technical and administrative initiatives.

Test plan for engineering scale electrostatic enclosure demonstration

International Nuclear Information System (INIS)

Meyer, L.C.

1993-02-01

This test plan describes experimental details of an engineering-scale electrostatic enclosure demonstration to be performed at the Idaho National Engineering Laboratory in fiscal year (FY)-93. This demonstration will investigate, in the engineering scale, the feasibility of using electrostatic enclosures and devices to control the spread of contaminants during transuranic waste handling operations. Test objectives, detailed experimental procedures, and data quality objectives necessary to perform the FY-93 experiments are included in this plan

POST-CRISIS FISCAL DILEMMAS IN ROMANIA

Directory of Open Access Journals (Sweden)

IFRIM MIHAELA

2015-08-01

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

ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

Directory of Open Access Journals (Sweden)

Vuta Mariana

2012-12-01

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

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.)

Excavation of shafts and research galleries at the Mizunami Underground Research Laboratory. Construction work of MIU part 4. Construction progress report, fiscal year 2010-2011

International Nuclear Information System (INIS)

2014-11-01

This progress report presents an outline compilation of construction activities, primary tasks performed, construction progress and safety patrol report, in fiscal year 2010-2011. The outline of construction activities is a summary based on the scope of work planned in 2010-2011: the main activities are based on the Tono Geoscience Center weekly reports; and the construction progress is based on the planned and actual schedules. The safety patrol report is based on defects recording by the safety manager of the Geoscience Facility Construction Section. Regarding the plan and actual performance of the construction work of MIU part IV (March 16, 2010 - March 15, 2012) performance carried out from April 1, 2010 until March 15, 2012 is described in this report. The attached appendices have been provided: regarding content in the excavated material bellowing the environmental standards, technical specifications of fiscal year 2010-2011 in construction work of MIU part IV, also photos of construction activities. (author)

Equal employment opportunity plan development guidance

Energy Technology Data Exchange (ETDEWEB)

None

1978-09-01

The purpose of this publication is to provide instructions for the development of EEO Plans for Fiscal Year 1979. It supplements the National EEO Plan for the Department of Energy issued in August 1978 (DOE/S-0002). The material included should be used immediately as guidance to develop, document, and implement subordinate echelon commitments to EEO. A schedule for the development and submission of EEO Plans is included. Most of the continuing requirements will be published at a later date as part of the directives system. Any comments or helpful suggestions concerned with the program outlined would be appreciated by the Office of Equal Opportunity.

Safety and health five-year plan, Fiscal years 1995--1999

International Nuclear Information System (INIS)

1994-10-01

This report describes efforts by the Department of Energy (DOE) to size and allocate funding to safety and health activities that protect workers and the public from harm. Although it is well recognized that virtually every aspect of an operation has health and safety implications, this effort is directed at identifying planned efforts specifically directed at health and safety. The initial effort, to compile information for the period covering FY 1994--1998, served two primary needs: (1) to document what was actually taking place in the DOE Complex, from a budget and resource utilization standpoint (how the complex was reacting to the calls for greater protection for workers and the public); and (2) to embark on an effort to utilize forward-looking management plans to allocate resources to meet safety and health needs (to begin to be proactive). It was recognized that it would take several years to achieve full acceptance and implementation of a single, DOE-wide approach toward planning for safety and health, and to develop plans that emphasized the benefits from both risk management and accident prevention strategies. This report, describing safety and health plans and budgets for FY 1995, reflects the increasing acceptance of risk-based strategies in the development of safety and health plans. More operations are using the prioritization methodology recommended for the safety and health planning process, and more operations have begun to review planned expenditures of resources to better assure that resources are allocated to the highest risk reduction activities

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...

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?

Directory of Open Access Journals (Sweden)

Kuncoro Haryo

2015-06-01

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

Human Capital Management Plan Fiscal Years 2003- 2010

Energy Technology Data Exchange (ETDEWEB)

None

2000-03-09

addresses the most critical human capital challenges in Western. Comments on the draft plan were then solicited from Western’s EEO committees and managers and supervisors. The framework outlines seven initiatives for implementation: 1) Develop a human capital plan linked to Western’s strategic goals. 2) Develop and implement a Westernwide workforce planning program. 3) Establish a succession planning program. 4) Create and foster a workplace environment that will attract and retain talented employees. 5) Establish a Western-wide recruitment program. 6) Develop a training program on human capital management for managers and supervisors. 7) Develop pay options for improving the link between pay and performance. Our goal in developing this plan is to help Western achieve its mission to be a premier power marketing and transmission organization. This plan serves as a first step in addressing Western’s human capital issues in the next decade.

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...

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

Directory of Open Access Journals (Sweden)

MSc. Xhenet Syka

2013-12-01

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

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

Directory of Open Access Journals (Sweden)

Rauf Abdur

2017-04-01

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

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.

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-03-01

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

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...

Hanford Site Groundwater Monitoring for Fiscal Year 2005

Energy Technology Data Exchange (ETDEWEB)

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

2006-02-28

This report is one of the major products and deliverables of the Groundwater Remediation and Closure Assessment Projects detailed work plan for FY 2006, and reflects the requirements of The Groundwater Performance Assessment Project Quality Assurance Plan (PNNL-15014). This report presents the results of groundwater and vadose zone monitoring and remediation for fiscal year 2005 on the U.S. Department of Energy's Hanford Site, Washington. The most extensive contaminant plumes in groundwater are tritium, iodine-129, and nitrate, which all had multiple sources and are very mobile in groundwater. The largest portions of these plumes are migrating from the central Hanford Site to the southeast, toward the Columbia River. Carbon tetrachloride and associated organic constituents form a relatively large plume beneath the west-central part of the Hanford Site. Hexavalent chromium is present in plumes beneath the reactor areas along the river and beneath the central part of the site. Strontium-90 exceeds standards beneath all but one of the reactor areas. Technetium-99 and uranium plumes exceeding standards are present in the 200 Areas. A uranium plume underlies the 300 Area. Minor contaminant plumes with concentrations greater than standards include carbon-14, cesium-137, cis-1,2-dichloroethene, cyanide, fluoride, plutonium, and trichloroethene. Monitoring for the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 is conducted in 11 groundwater operable units. The purpose of this monitoring is to define and track plumes and to monitor the effectiveness of interim remedial actions. Interim groundwater remediation in the 100 Areas continued with the goal of reducing the amount of chromium (100-K, 100-D, and 100-H) and strontium-90 (100-N) reaching the Columbia River. The objective of two interim remediation systems in the 200 West Area is to prevent the spread of carbon tetrachloride and technetium-99/uranium plumes. Resource Conservation and

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…

Achievement report for fiscal 1998 on the preceding research related to global environment industry technologies. Survey and research on reduction of nitrogen monoxide; 1998 nendo chikyu sangyo gijutsu ni kakawaru sendo kenkyu asanka chisso no haishutsu teigen ni kansuru chosa kenkyu seika hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

Nitrogen monoxide is a strong greenhouse effect gas having warming up index per molecule 300 times greater than that of CO2, and is designated as the object of reduction in the Kyoto Conference. The present preceding research discusses necessity of performing research and development works related to reducing the emission of nitrogen monoxide, and if it is necessary, places the final objective on proposition of what researches should be planned. Fiscal 1997 being the first fiscal year of the preceding research has surveyed emission amount from different emission sources, and enumerated the research and development assignments. Fiscal 1998 falling under the final fiscal year summarizes the emission amount including the future trends, surveys the feasibility of the promising technological measures through experiments, and proposed finally a research and development plan desired of implementation in the future. The proposal contains a research plan placing development of nitrogen monoxide decomposing catalysts and automobile catalysts as the main objectives. Among the domestic nitrogen monoxide generating sources, about 2/3 is the man-made generation sources, hence catalysts, if developed, may be applied to such facilities as combustion furnaces. (NEDO)

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...

Mizunami Underground Research Project annual report in the 2002 fiscal year

International Nuclear Information System (INIS)

Ota, Kunio; Amano, Kenji; Kumazaki, Naoki

2003-07-01

The current geoscientific research of the Mizunami Underground Research Laboratory (MIU) Project have been carried out since the 1996 fiscal year at the Shobasama site in Akeyo-cho, Mizunami City, Gifu Prefecture. The main goals of the MIU Project are to establish appropriate methodologies for reliably investigating and assessing a deep subsurface, and to develop a range of engineering techniques for deep underground application in granite. This site for MIU construction was changed in January 2002, from the Shobasama site to city-owned land (MIU Construction Site) after lease contract with Mizunami city. The surface-based investigations at the MIU Construction site have started since February 2002. In 2002 fiscal year, geophysical survey and shallow borehole investigations were conducted and deep borehole investigations have started for modeling and characterization of geological environment in the MIU Construction Site before sinking the shafts. Detail of study and survey during the construction phase of MIU project was planned based on the layout and plan of construction of the underground facilities as one of the results of development of engineering technologies in a deep underground. In the Shobasama site, VSP survey was carried out to improve the model of geological environment. Hydrogeological model was calibrated using the results of long-term pumping test and long-term subsurface and groundwater monitoring. Important factors for hydrogeological modeling were evaluated as the results of numerical analysis by multiple approaches of groundwater flow modeling. The preliminary analysis based on the rock mechanical model at the Shobasama site was performed to estimate the deformation caused by excavation of the underground facilities. (author)

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.

Effects of different international fiscal systems on reserves reporting

International Nuclear Information System (INIS)

McMichael, C.L.

1996-01-01

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

Assessing the economic and fiscal effects of repository siting

International Nuclear Information System (INIS)

Chase, R.A.; Leistritz, F.L.; Halstead, J.M.

1983-01-01

The development of high-level nuclear waste repositories can be expected to produce a substantial stimulus to the local economy, but the magnitude and speed of this stimulus may pose planning problems for nearby communities. The chapter is divided into two major sections: 1) a review of the major economic and fiscal effects likely to occur, and 2) a discussion of the methods and techniques which can be used to estimate the magnitude, timing, and distribution of such effects. The six categories of effects described are those on employment patterns and characteristics, income, local trade and service firms, community price structure changes, other basic economic sectors, and public sector costs and revenues

Mizunami Underground Research Laboratory project. Annual report for fiscal year 2007

International Nuclear Information System (INIS)

Nishio, Kazuhisa; Matsuoka, Toshiyuki; Tsuruta, Tadahiko; Amano, Kenji; Ohyama, Takuya; Takeuchi, Ryuji; Saegusa, Hiromitsu; Hama, Katsuhiro; Mizuno, Takashi; Sai, Masataka; Hirano, Toru; Iyatomi, Yosuke; Shimada, Akiomi; Matsui, Hiroya; Ogata, Nobuhisa; Uchida, Masahiro; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru

2009-03-01

Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) Project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase I), Construction Phase (Phase II) and Operation Phase (Phase III). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in fiscal year 2007, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

Mizunami Underground Research Laboratory project. Annual report for fiscal year 2005

International Nuclear Information System (INIS)

Nishio, Kazuhisa; Matsuoka, Toshiyuki; Tsuruta, Tadahiko; Amano, Kenji; Ohyama, Takuya; Takeuchi, Ryuji; Saegusa, Hiromitsu; Hama, Katsuhiro; Mizuno, Takashi; Sai, Masataka; Iyatomi, Yosuke; Shimada, Akiomi; Ogata, Nobuhisa; Uchida, Masahiro; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru; Yoshida, Haruo; Nakama, Shigeo; Seno, Yasuhiro; Kuroda, Hidetaka; Semba, Takeshi

2009-03-01

Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase 1), Construction Phase (Phase 2) and Operation Phase (Phase 3). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in 2005 fiscal year, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

Mizunami Underground Research Laboratory project. Annual report for fiscal year 2008

International Nuclear Information System (INIS)

Takeuchi, Shinji; Kunimaru, Takanori; Nishio, Kazuhisa; Tsuruta, Tadahiko; Matsuoka, Toshiyuki; Hayano, Akira; Takeuchi, Ryuji; Saegusa, Hiromitsu; Ohyama, Takuya; Mizuno, Takashi; Hirano, Toru; Ogata, Nobuhisa; Hama, Katsuhiro; Iyatomi, Yosuke; Shimada, Akiomi; Matsui, Hiroya; Ito, Hiroaki; Sugihara, Kozo; Mikake, Shinichiro; Ikeda, Koki; Yamamoto, Masaru

2010-07-01

Japan Atomic Energy Agency (JAEA) at Tono Geoscience Center (TGC) is developing a geoscientific research project named Mizunami Underground Research Laboratory (MIU) Project in crystalline rock environment in order to establish scientific and technological basis for geological disposal of HLW. Geoscientific research at MIU is planned to be carried out in three phases over a period of 20 years; Surface-based Investigation Phase (Phase 1), Construction Phase (Phase 2) and Operation Phase (Phase 3). Currently, the project is under the Construction Phase. This document presents the following results of the research and development performed in fiscal year 2008, as a part of the Construction Phase based on the MIU Master Plan updated in 2002, 1) Investigation at the MIU Construction Site and the Shobasama Site, 2) Construction at the MIU Construction Site, 3) Research Collaboration. (author)

34 CFR 606.8 - What is a comprehensive development plan and what must it contain?

Science.gov (United States)

2010-07-01

... comprehensive development plan is an institution's strategy for achieving growth and self-sufficiency by... comprehensive development plan must include the following: (1) An analysis of the strengths, weaknesses, and... fiscal stability, based on the outcomes of the analysis described in paragraph (b)(1) of this section. (3...

FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

OpenAIRE

Lidia Daniela I. Roman

2008-01-01

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

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

31 CFR 206.6 - Cash management planning and review.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Cash management planning and review. 206.6 Section 206.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

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...

Siberian Chemical Combine laboratory project work plan, fiscal year 1999

International Nuclear Information System (INIS)

Morgado, R.E.; Acobyan, R.; Shropsire, R.

1998-01-01

The Siberian Chemical Combine (SKhK), Laboratory Project Work Plan (Plan) is intended to assist the US Laboratory Project Team, and Department of Energy (DOE) staff with the management of the FY99 joint material protection control and accounting program (MPC and A) for enhancing nuclear material safeguards within the Siberian Chemical Combine. The DOE/Russian/Newly Independent States, Nuclear Material Task Force, uses a project work plan document for higher-level program management. The SKhK Plan is a component of the Russian Defense related Sites' input to that document. In addition, it contains task descriptions and a Gantt Chart covering the FY99 time-period. This FY99 window is part of a comprehensive, Project Status Gantt Chart for tasking and goal setting that extends to the year 2003. Secondary and tertiary levels of detail are incorporated therein and are for the use of laboratory project management. The SKhK Plan is a working document, and additions and modifications will be incorporated as the MPC and A project for SKhK evolves

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

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.

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.

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.

The fiscal theory of the price level: a narrow theory for non-fiat money

OpenAIRE

Óscar J. Arce

2005-01-01

I examine the postulates of the Fiscal Theory of the Price Level (FTPL) under a nominal interest rate peg. First, I show that the usual definition of a non-Ricardian plan involves a number of government's non-credible policy commitments, thus confuting the interpretation of the FTPL as a policy-based equilibrium selection device. The main novelty of this criticism is that it is based on the same core assumptions maintained by this theory: there is a positive stock of governmentissued assets a...

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.

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

Directory of Open Access Journals (Sweden)

Larisa Preda

2007-05-01

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

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.

Socioeconomic Site Study Plan: Draft

International Nuclear Information System (INIS)

1987-07-01

Social and economic issues and concerns of the Deak Smith County site area will be evaluated during site characterization. Effects that the area could experience from a repository project include demographic, economic, community service, fiscal, and social impacts. The Socioeconomic Site Study Plan is designed to provide a strategy to assess the potential for those impacts. The Socioeconomic Site Study Plan is structured to provide an overview of the socioeconomic program requirements, objectives, and activities to be conducted during site characterization. This report will describe the study design and its rationale; data collection, management, and reporting; program schedules and milestones; site study organization and management; and quality assurance issues. 43 refs

Expedited technology demonstration project. Project baseline revision 2.2 and FY96 plan

International Nuclear Information System (INIS)

1996-07-01

The Expedited Technology Demonstration Project Plan, Mixed Waste Management Facility (MWMF) current baseline. The revised plan will focus efforts specifically on the demonstration of an integrated Molten Salt Oxidation (MSO) system. In addition to the MSO primary unit, offgas, and salt recycle subsystems, the demonstrations will include feed preparation and feed delivery systems, and the generation of robust final forms from process mineral residues. A simplified process flow chart for the expedited demonstration is provided. To minimize costs and to accelerate the schedule for deployment, the integrated system will be staged in an existing facility at LLNL equipped to handle hazardous and radioactive materials. The MSO systems will be activated in fiscal year 97, followed by the activation of feed preparation and final forms in fiscal year 98

FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

Directory of Open Access Journals (Sweden)

Lazar Paula

2012-12-01

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

FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

Directory of Open Access Journals (Sweden)

Angelita Kithatu-Kiwekete

2017-07-01

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

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

Directory of Open Access Journals (Sweden)

Jorge P. Gordin

2009-06-01

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

Waste Area Group 10, Operable Unit 10-08, Remedial Investigation/Feasibility Study Annual Status Report for Fiscal Year 2006

Energy Technology Data Exchange (ETDEWEB)

R. P. Wells

2007-05-09

This report provides a status of the progress made in Fiscal Year 2006 on tasks identified in the Waste Area Group 10, Operable Unit 10-08, Remedial Investigation/Feasibility Study Work Plan. Major accomplishments include: (1) groundwater sampling and review of the groundwater monitoring data, (2) installation of a Sitewide groundwater-level monitoring network, (3) update of the Groundwater Monitoring and Field Sampling Plan of Operable Unit 10-08, (4) re-evaluation of the risk at Site TSF-08, (5) progress on the Operable Unit 10-08 Sitewide Groundwater Model.

Office of Civilian Radioactive Waste Management Fiscal Year 1994 annual report to Congress

International Nuclear Information System (INIS)

1995-05-01

The events of Fiscal Year 1994 made it a notable year in OCRWN's history. Highlights include formulation of a new program approach; intensive consultation with other parties to build confidence in that approach; the delivery, assembly, and initial testing of the tunnel boring machine that is now digging into Yucca Mountain; steps toward acquisition of a standardized multipurpose canister system and planning for the accompanying environmental impact statement; and solicitation, through a Federal Register notice, of utilities' and other interested parties' recommendations toward resolving key waste-acceptance issues

Office of Civilian Radioactive Waste Management Fiscal Year 1994 annual report to Congress

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-05-01

The events of Fiscal Year 1994 made it a notable year in OCRWN`s history. Highlights include formulation of a new program approach; intensive consultation with other parties to build confidence in that approach; the delivery, assembly, and initial testing of the tunnel boring machine that is now digging into Yucca Mountain; steps toward acquisition of a standardized multipurpose canister system and planning for the accompanying environmental impact statement; and solicitation, through a Federal Register notice, of utilities` and other interested parties` recommendations toward resolving key waste-acceptance issues.

Planning for a Better Future: California 2025. 2011 Update

Science.gov (United States)

Public Policy Institute of California, 2011

2011-01-01

California's current economic and fiscal realities make nonpartisan, objective information on the state's future challenges all the more critical. Understandably, the search is on for immediate solutions to the unprecedented crises people face today. But if the present crises make policymakers shelve long-term planning, the result may be an even…

Strategic planning for clinical services: St. Joseph Hospital and Health Care Center.

Science.gov (United States)

Linggi, A; Pelham, L D

1986-09-01

A pharmacy department at a 340-bed community hospital based its strategic plan for developing patient-oriented services on a sound drug distribution system, a credible work-measurement program, and fiscal responsibility. In 1982 the department of pharmacy and i.v. therapy implemented a strategic plan for improving pharmaceutical services. The plan involved developing goals and objectives for the department; marketing the department's services and fiscal management to hospital administrators, medical staff, and nursing staff; building teamwork among the pharmacy staff; and improving the drug distribution system before instituting clinical services. Hiring of additional pharmacy staff was justified on the basis of work-measurement data. By adjusting staffing levels every two weeks based on work-measurement data, the department increased the efficiency of drug distribution activities; the pharmacy also implemented cost-saving programs like selection of therapeutic alternates and formulary restrictions. The savings were then reinvested in labor-intensive patient-oriented pharmaceutical services. A staff development program using staff pharmacists as preceptors expanded the breadth and depth of pharmacists' clinical skills. The planning efforts were successful because the needs of hospital administrators, the pharmacy department, and staff members were addressed.

El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales

OpenAIRE

Sergio Marí Vidal

2003-01-01

Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration ...

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.

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.

A report on disaster prevention trainings of nuclear energy, in fiscal year 2000

International Nuclear Information System (INIS)

Nomura, Tamotsu; Katagiri, Hiromi; Akiyama, Takashi; Kikuchi, Masayuki

2001-05-01

Trainings on nuclear disaster prevention are often planned and practiced since early times at the nuclear energy relating organizations on many courses. A training carried out in fiscal year 2000 by the Emergent Assistance and Training Center in the Japan Nuclear Cycle Development Institute is decided to a portion on disaster prevention measure at a viewpoint of 'Crisis Management' which is essential element in present disaster prevention measure to fall short at present. In concrete, a crisis management training for nuclear disaster prevention (senior and business courses), an emergent publicity response training, and a disaster prevention training planning training were designed and decided. These trainings were established according to experiences accumulated by inter-company crisis management learning, and were constructed by containing items relating to respective special knowledge, conditions on chemical plants and disaster prevention measure system in U.S.A. and Europe, and so on. Here was described on design and practice of training plan, and practice of the trainings. (G.K)

Variable billing for services: new fiscal direction for nursing.

Science.gov (United States)

Higgerson, N J; Van Slyck, A

1982-06-01

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

European Fiscal Policy and Taxation System in Italy

Directory of Open Access Journals (Sweden)

Oprișan Oana

2017-01-01

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

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.

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

Directory of Open Access Journals (Sweden)

Hammed Adetola Adefeso

2014-04-01

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

UMTRA water sampling and analysis plan, Tuba City, Arizona

International Nuclear Information System (INIS)

1993-09-01

The purpose of this document is to provide background, guidance, and justification for fiscal year (FY) 1994 water sampling activities for the uranium mil tailings site at Tuba City, Arizona. This sampling and analysis plan will form the basis for groundwater sampling and analysis work orders to be implemented in FY94

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...

78 FR 15960 - Request for Information on the FY 2013-2018 Strategic Plan for the Office of Disease Prevention

Science.gov (United States)

2013-03-13

... Office has embarked on an extensive planning process to develop a strategic plan for FY 2013-2018... the FY 2013-2018 Strategic Plan for the Office of Disease Prevention SUMMARY: The purpose of this Request for Information (RFI) is to seek broad public input on the Fiscal Year (FY) 2013-2018 Strategic...

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...

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

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...

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)

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

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.

FY 1991--FY 1995 Information Technology Resources Long-Range Plan

Energy Technology Data Exchange (ETDEWEB)

1989-12-01

The Department of Energy has consolidated its plans for Information Systems, Computing Resources, and Telecommunications into a single document, the Information Technology Resources Long-Range Plan. The consolidation was done as a joint effort by the Office of ADP Management and the Office of Computer Services and Telecommunications Management under the Deputy Assistant Secretary for Administration, Information, and Facilities Management. This Plan is the product of a long-range planning process used to project both future information technology requirements and the resources necessary to meet those requirements. It encompasses the plans of the various organizational components within the Department and its management and operating contractors over the next 5 fiscal years, 1991 through 1995.

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 1999 geothermal energy development promotion survey. Report on resource assessment for Shiramizugoe area; 1999 nendo chinetsu kaihatsu sokushin chosa hokokusho. Shiramizugoe chiiki shigen hyoka

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-03-01

Under an assumed plan of building a geothermal power station in the Shiramizugoe area of Makizono-cho, Aira-gun, Kagoshima Prefecture, investigations will be conducted under a 4-year program into the amount of geothermal resources, the dimensions and cost performance of a geothermal power station under consideration, and the environmental impact that the locating of such will incur, through for example identifying areas containing geothermal reservoirs suitable for geothermal power generation. In fiscal 1999, activities were conducted in the three fields of (1) survey plan preparation, (2) comprehensive analysis, and (3) environmental assessment. Under item (1), a survey and coordination implementation plan was prepared, existing data were analyzed for the construction of geothermal models out of which a suitable geothermal structure was specified for digging, and a list was drafted of locations for borehole digging for fiscal 2000. Under item (2), it was found that most of the past surveys covered the Ogiri area and that the Shiramizugoe area was but poorly covered. Discussion was made on the geological structure, geothermal structure, geothermal water hydraulic structure, and the geothermal water system. Under item (3), the plan was summarily explained to the local administration, associations of hot spring hotels, and inhabitants in the vicinity, and their consent was obtained. (NEDO)

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.

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

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

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.

Horonobe Underground Research Laboratory project. Investigation program for the 2008 fiscal year

International Nuclear Information System (INIS)

Nakayama, Masashi; Sanada, Hiroyuki; Yamaguchi, Takehiro; Sugita, Yutaka

2008-09-01

As part of the research and development program on geological disposal of high-level radioactive waste (HLW), the Horonobe Underground Research Center, a division of the Japan Atomic Energy Agency (JAEA), is implementing the Horonobe Underground Research Laboratory Project (Horonobe URL Project) with the aim at investigating sedimentary rock formations. According to the research plan described in the Midterm Plan of JAEA, geological investigations are to be carried out during the drilling of a shaft down to intermediate depth, while research and development in the areas of engineering technology and safety assessment are to be promoted by collaboration with other research organizations. The results of the R and D activities will be systematized as a 'knowledge base' that supports a wide range of arguments related to the safety of geological disposal. The Horonobe URL 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 investigation program for the 2008 fiscal year (2008/2009), the 4th year of the Phase 2 investigations. In the 2008 fiscal year, investigations in geoscientific research', including 'development of techniques for investigating the geological environment', 'development of techniques for long-term monitoring of the geological environment', 'development of engineering techniques for use in the deep underground environment' and studies on the long-term stability of the geological environment', are continuously carried out. Investigations in 'research and development on geological disposal technology', including 'improving the reliability of disposal technologies' and 'enhancement of safety assessment methodologies', are also continuously carried out

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1976-03-31

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

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

Hanford Site Environmental Safety and Health Fiscal Year 2001 Budget-Risk management summary

Energy Technology Data Exchange (ETDEWEB)

REEP, I.E.

1999-05-12

The Hanford Site Environment, Safety and Health (ES&H) Budget-Risk Management Summary report is prepared to support the annual request to sites in the U.S. Department of Energy (DOE) Complex by DOE, Headquarters. The request requires sites to provide supplementary crosscutting information related to ES&H activities and the ES&H resources that support these activities. The report includes the following: (1) A summary status of fiscal year (FY) 1999 ES&H performance and ES&H execution commitments; (2)Status and plans of Hanford Site Office of Environmental Management (EM) cleanup activities; (3) Safety and health (S&H) risk management issues and compliance vulnerabilities of FY 2001 Target Case and Below Target Case funding of EM cleanup activities; (4) S&H resource planning and crosscutting information for FY 1999 to 2001; and (5) Description of indirect-funded S&H activities.

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.

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 ...

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.

The effects of fiscal decentralization in Albania

Directory of Open Access Journals (Sweden)

Dr.Sc. Blerta Dragusha

2012-06-01

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

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 

Environmental restoration and waste management five year plan, fiscal years 1994--1998

International Nuclear Information System (INIS)

1993-01-01

In March 1989, Secretary of Energy James D. Watkins outlined his vision for a changed Department of Energy (DOE) culture. This culture is one of envirorunental responsibility, increased knowledge and involvement in environmental management, a new openness to public input, and overall accountability to the Nation for its actions. Secretary Watkins also requested all the near-term activities necessary to bring DOEactivities into compliance with all applicable environmental requirements to be detailed in one plan. The Five-Year Plan was to be based on a ''bottom up'' approach to planning by using Activity Data Sheets to collect financial and technical information at the installation level. Over the past three years, the Five-Year Plan has evolved into the primary planning tool for the DOE Environmental Restoration and Waste Management Program, looking beyond the current three-year Federal budget horizon. The FY 1994--1998 Five-Year Plan demonstrates DOE's commitment to a culture based on the principles of openness, responsiveness, and accountability; reports on the progress made in carrying out DOE's environmental mission; identifies what must be accomplished during a five-year planning period; and describes strategies for achieving critical program objectives. This plan represents another step towards the implementation of the culture change Secretary Watkins envisioned. The Five-Year Plan is not exclusively focused on near-term activities. Italso expresses the DOE commitment to a 30-year goal for the cleanup of the 1989 inventory of inactive sites. The FY 1994--1998 Five-Year Plan reiterates the DOE commitment to meeting this and other important environmental goals

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

Spending Disclosure - Fiscal Year 2012

Data.gov (United States)

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

Groundwater Annual Status Report for Fiscal Year 1999

International Nuclear Information System (INIS)

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

2000-01-01

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

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

OpenAIRE

Castillo, Jesús Iván

2008-01-01

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

The Fiscal Impacts of School Choice in New Hampshire

Science.gov (United States)

Gottlob, Brian J.

2004-01-01

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

Fiscal Austerity Versus Growth in Croatia

Directory of Open Access Journals (Sweden)

Marinko Škare

2015-04-01

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

Electric and Hybrid Vehicles Program 18th annual report to Congress for Fiscal Year 1994

Science.gov (United States)

1995-04-01

The Department remains focused on the technologies that are critical to making electric and hybrid vehicles commercially viable and competitive with current production gasoline-fueled vehicles in performance, reliability, and affordability. During Fiscal Year 1994, significant progress was made toward fulfilling the intent of Congress. The Department and the United States Advanced Battery Consortium (a partnership of the three major domestic automobile manufacturers) continued to work together and to focus the efforts of battery developers on the battery technologies that are most likely to be commercialized in the near term. Progress was made in industry cost-shared contracts toward demonstrating the technical feasibility of fuel cells for passenger bus and light duty vehicle applications. Two industry teams which will develop hybrid vehicle propulsion technologies have been selected through competitive procurement and have initiated work, in Fiscal Year 1994. In addition, technical studies and program planning continue, as required by the Energy Policy Act of 1992, to achieve the goals of reducing the transportation sector dependence on imported oil, reducing the level of environmentally harmful emissions, and enhancing industrial productivity and competitiveness.

USGS Information Technology Strategic Plan: Fiscal Years 2007-2011

Science.gov (United States)

,

2006-01-01

Introduction: The acquisition, management, communication, and long-term stewardship of natural science data, information, and knowledge are fundamental mission responsibilities of the U.S. Geological Survey (USGS). USGS scientists collect, maintain, and exchange raw scientific data and interpret and analyze it to produce a wide variety of science-based products. Managers throughout the Bureau access, summarize, and analyze administrative or business-related information to budget, plan, evaluate, and report on programs and projects. Information professionals manage the extensive and growing stores of irreplaceable scientific information and knowledge in numerous databases, archives, libraries, and other digital and nondigital holdings. Information is the primary currency of the USGS, and it flows to scientists, managers, partners, and a wide base of customers, including local, State, and Federal agencies, private sector organizations, and individual citizens. Supporting these information flows is an infrastructure of computer systems, telecommunications equipment, software applications, digital and nondigital data stores and archives, technical expertise, and information policies and procedures. This infrastructure has evolved over many years and consists of tools and technologies acquired or built to address the specific requirements of particular projects or programs. Developed independently, the elements of this infrastructure were typically not designed to facilitate the exchange of data and information across programs or disciplines, to allow for sharing of information resources or expertise, or to be combined into a Bureauwide and broader information infrastructure. The challenge to the Bureau is to wisely and effectively use its information resources to create a more Integrated Information Environment that can reduce costs, enhance the discovery and delivery of scientific products, and improve support for science. This Information Technology Strategic Plan

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.

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...

Voices of nuclear-power monitors in fiscal 1981

International Nuclear Information System (INIS)

1983-01-01

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

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

Czech Academy of Sciences Publication Activity Database

Baxa, Jaromír; Paulus, M.

2016-01-01

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

Energy Materials Coordinating Committee (EMaCC) annual technical report, fiscal year 1984 with fiscal year 1985 data

Energy Technology Data Exchange (ETDEWEB)

None

1985-07-01

The Department of Energy funded about 374 million dollars of materials science and technology activities in both fiscal years 1984 and 1985. These funds and the commensurate program management responsibilities resided in 21 DOE program offices, each of which has its own mission and responsibilities. The Energy Materials Coordinating Committee (EMaCC) provides a formal mechanism to insure coordinated planning and maximum programmatic effectiveness for the Department's 374 million dollar per year materials effort. The EMaCC reports to the Director of the Office of Energy Research who in turn has oversight responsibilities for proper coordination of the technical programs of the Department. In carrying out this responsibility, EMaCC hosts meetings, organizes working groups, and publishes an annual technical report. This report is mandated by the EMaCC Terms of Reference. Its purpose is to disseminate information on the DOE materials programs for more effective coordination. It describes the materials research programs of various offices and divisions within the Department for FY 1984, contains funding information for FYs 1984 and 1985, and summarizes EMaCC activities for FY 1985.

Energy Materials Coordinating Committee (EMaCC) annual technical report, fiscal year 1984 with fiscal year 1985 data

International Nuclear Information System (INIS)

1985-07-01

The Department of Energy funded about 374 million dollars of materials science and technology activities in both fiscal years 1984 and 1985. These funds and the commensurate program management responsibilities resided in 21 DOE program offices, each of which has its own mission and responsibilities. The Energy Materials Coordinating Committee (EMaCC) provides a formal mechanism to insure coordinated planning and maximum programmatic effectiveness for the Department's 374 million dollar per year materials effort. The EMaCC reports to the Director of the Office of Energy Research who in turn has oversight responsibilities for proper coordination of the technical programs of the Department. In carrying out this responsibility, EMaCC hosts meetings, organizes working groups, and publishes an annual technical report. This report is mandated by the EMaCC Terms of Reference. Its purpose is to disseminate information on the DOE materials programs for more effective coordination. It describes the materials research programs of various offices and divisions within the Department for FY 1984, contains funding information for FYs 1984 and 1985, and summarizes EMaCC activities for FY 1985

Milton Friedman e a efetividade da política fiscal

Directory of Open Access Journals (Sweden)

Francisco Luiz C. Lopreato

2013-08-01

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

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

Science.gov (United States)

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

2013-12-01

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

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 ...

Report on survey for high-performance industrial furnace introduction field test project in fiscal 1999. Activities to promote proliferation of the introduction to subject project related business entities; 1999 nendo koseino kogyoro donyu field test jigyo chosa hokokusho. Taisho jigyosha eno fukyu sokushin katsudo

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-03-01

This paper reports the survey on high-performance industrial furnace introduction field test project in fiscal 1999. The development of a high-performance industrial furnace having been performed by NEDO since fiscal 1993 has completed the fundamental development research in fiscal 1998, and the planned achievements were verified (large energy saving, reduction of NOx emission, and down-sizing). Upon the result, the introduction field test project has started in fiscal 1998 for three years until fiscal 2000. The number of research items adopted in fiscal 1998 was 58, and those in fiscal 1999 was 51, which are progressing smoothly at the present. Reduction in CO2 emission of 50,000 tons was demonstrated as the achievement in fiscal 1998, and NOx emission realized the regulation value or lower in cities wherein each operator is executing the project. Several cases of down-sizing were also reported. In the proliferation promoting project in fiscal 1998, activities were made mainly to the subject project related business entities in relation with the development achievements and general technologies for the high-performance furnace. In fiscal 1999, communication transmission was continued by using information tools on introduction of the achievements and technologies. Attempts will be made on promoting the proliferation of the field test project in the future through a number of technology lecture meetings performed by specialists. (NEDO)

NW CSC annual report fiscal year 2013

Science.gov (United States)

Bisbal, Gustavo A.

2013-01-01

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

Cooperative research with the Institute of Resources and Environment Technology. Estimation and investigation of estimation method on property change accompanied with excavation. Intermediate report in 1994 and 1995 fiscal year

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-03-01

The Power Reactor and Nuclear Fuel Development Corporation (PRNFDC) and the Institute of Resources and Environment Technology (IRET) of Agency of Industrial Science and Technology conducted a cooperative research on a testing study based on in-door fundamental examination on Acoustic emission (AE) original position measuring tester to catch property change due to micro elastic wave formed with generation and propagation of rock deformation and fracture and AE measurement and specific resistance tomography under 3 years plan from 1989 fiscal year. In 1994 fiscal year, survey on the specific resistance tomography for pre-research on tunnel excavation effect test and experiment on the specific resistance measurement at in-door scale for fundamental study of estimation method were conducted. And, in 1995 fiscal year, by laying a main point of the experiment at in-door scale, the estimation and investigation on the excavation effect estimation method on a base of the past study results on the fundamental experiment results were conducted. In this paper, these experiment results conducted at IRET and PRNFDC in 1994 and 1995 fiscal years were reported. (G.K.)

Geotechnical support and topical studies for nuclear waste geologic repositories: Annual report, fiscal year 1987

International Nuclear Information System (INIS)

1988-01-01

This multidisciplinary project was initiated in fiscal year 1986. It comprises 11 reports in two major interrelated tasks: The technical assistance part of the project includes reviewing the progress of the major projects in the DOE Office of Civilian Radioactive waste Management (OCRWM) Program and advising the Engineering and Geotechnology Division on significant technical issues facing each project; analyzing geotechnical data, reports, tests, surveys and plans for the different projects; reviewing and commenting on major technical reports and other program documents such as Site Characterization Plans (SCP) and Study Plans; and providing scientific and technical input at technical meetings. The topical studies activity comprises studies on scientific and technical ions and issues of significance to in-situ testing, test analysis methods, and site characterization of nuclear waste geologic repositories. The subjects of study were selected based on discussions with DOE staff. One minor topic is a preliminary consideration and planning exercise for postclosure monitoring studies. The major task, with subtasks involving various geoscience disciplines, is a study of the mechanical, hydraulic, geophysical and geochemical properties of fractures in geologic rock masses

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.

24 Command Fire Improvement Action Program Plan

International Nuclear Information System (INIS)

GRIFFIN, G.B.

2000-01-01

Fluor Hanford (FH) is responsible for providing support to the Department of Energy Richland Operations Office (RL) in the implementation of the Hanford Emergency Preparedness (EP) program. During fiscal year 2000, a number of program improvements were identified from various sources including a major range fire (24 Command Fire). Evaluations of the emergency preparedness program have confirmed that it currently meets all requirements and that performance of personnel involved is good, however the desire to effect continuous improvement resulted in the development of this improvement program plan. This program plan defines the activities that will be performed in order to achieve the desired performance improvements

Site Support Program Plan Infrastructure Program

International Nuclear Information System (INIS)

1995-01-01

The Fiscal Year 1996 Infrastructure Program Site Support Program Plan addresses the mission objectives, workscope, work breakdown structures (WBS), management approach, and resource requirements for the Infrastructure Program. Attached to the plan are appendices that provide more detailed information associated with scope definition. The Hanford Site's infrastructure has served the Site for nearly 50 years during defense materials production. Now with the challenges of the new environmental cleanup mission, Hanford's infrastructure must meet current and future mission needs in a constrained budget environment, while complying with more stringent environmental, safety, and health regulations. The infrastructure requires upgrading, streamlining, and enhancement in order to successfully support the site mission of cleaning up the Site, research and development, and economic transition

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

Fiscal 1998 research cooperation project on development of the easy-to-operate electronic design/production support system; 1998 nendo kan'i sosagata denshi sekkei seisan shien system no kaihatsu ni kansuru kenkyu kyoryoku jigyo

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report summarizes 'Research cooperation on the easy-to- operate electronic design/production support system' which was promoted together with Asian countries as a part of the international research projects. This project is promoted by joint research with research organizations in China, Indonesia, Malaysia, Singapore and Thailand. The project promotes the interexchange and cooperation of researchers along the memoranda on MATIC (Manufacturing Technology International Cooperation) concluded between NEDO and research organizations every country. The project is implemented by CICC (Center of the International Cooperation for Computerization) through the contract with NEDO. CICC is promoting this project with the production system future integrated information system committee, MATIC committee, and automobile, home appliance, fiber and apparel working groups. The project has been promoted by the survey in fiscal 1994, the basic planning in fiscal 1995-1996, and development of the prototype information system in fiscal 1996-1998. The final demonstration test is scheduled in fiscal 1998. (NEDO)

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

Tax evasion between fiscal and penalty

Directory of Open Access Journals (Sweden)

Andreea Mihaela Corîci

2017-12-01

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

Bio-fuels: European Communities fiscal initiatives

International Nuclear Information System (INIS)

Autrand, A.

1992-01-01

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

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

International Nuclear Information System (INIS)

1980-12-01

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

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

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.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

Directory of Open Access Journals (Sweden)

Alina DOMNIŞOR

2016-09-01

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

Fiscal 1991 report on the brown coal liquefaction section meeting; 1991 nendo kattan ekika bukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

At the 1st through 5th brown coal liquefaction group meetings held for the fiscal year, reports are delivered and discussions are made about the progress of research and development. At the 1st meeting, a fiscal 1991 brown coal liquefaction research plan is introduced, and discussed. At the 2nd meeting, an interim report on the brown coal liquefaction technology development project is discussed. At the 3rd meeting (a joint meeting of the brown coal and bituminous coal liquefaction groups), an agendum entitled 'what the development of brown/bituminous coal liquefaction technologies for the 21st century should be' is reported, and discussed. At the 4th meeting, reports are made on the results of deliberation at the Industrial Technology Council, progress of the follow-up study, progress of the collection of achievements, and so forth. At the 5th meeting, the outline of the follow-up study, the collection of achievements in the pilot plant study (a project report preparation schedule and materials evaluation), the progress of pilot plant dismantling work, etc., are reported and discussed. (NEDO)

Fiscal 1991 report on the brown coal liquefaction section meeting; 1991 nendo kattan ekika bukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

At the 1st through 5th brown coal liquefaction group meetings held for the fiscal year, reports are delivered and discussions are made about the progress of research and development. At the 1st meeting, a fiscal 1991 brown coal liquefaction research plan is introduced, and discussed. At the 2nd meeting, an interim report on the brown coal liquefaction technology development project is discussed. At the 3rd meeting (a joint meeting of the brown coal and bituminous coal liquefaction groups), an agendum entitled 'what the development of brown/bituminous coal liquefaction technologies for the 21st century should be' is reported, and discussed. At the 4th meeting, reports are made on the results of deliberation at the Industrial Technology Council, progress of the follow-up study, progress of the collection of achievements, and so forth. At the 5th meeting, the outline of the follow-up study, the collection of achievements in the pilot plant study (a project report preparation schedule and materials evaluation), the progress of pilot plant dismantling work, etc., are reported and discussed. (NEDO)

INFLUENCE OF FISCAL POLICY DYNAMICS ON OUTPUT MANAGEMENT

Directory of Open Access Journals (Sweden)

Predescu Antoniu

2013-04-01

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

FISCAL DECENTRALIZATION IN ALBANIA: EFFECTS OF TERRITORIAL AND ADMINISTRATIVE REFORM

Directory of Open Access Journals (Sweden)

Mariola KAPIDANI

2015-12-01

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

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

International Nuclear Information System (INIS)

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

2005-01-01

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

Fiscal 1998 research cooperation project on development of the easy-to-operate electronic design/production support system; 1998 nendo kan'i sosagata denshi sekkei seisan shien system no kaihatsu ni kansuru kenkyu kyoryoku jigyo

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-03-01

This report summarizes 'Research cooperation on the easy-to- operate electronic design/production support system' which was promoted together with Asian countries as a part of the international research projects. This project is promoted by joint research with research organizations in China, Indonesia, Malaysia, Singapore and Thailand. The project promotes the interexchange and cooperation of researchers along the memoranda on MATIC (Manufacturing Technology International Cooperation) concluded between NEDO and research organizations every country. The project is implemented by CICC (Center of the International Cooperation for Computerization) through the contract with NEDO. CICC is promoting this project with the production system future integrated information system committee, MATIC committee, and automobile, home appliance, fiber and apparel working groups. The project has been promoted by the survey in fiscal 1994, the basic planning in fiscal 1995-1996, and development of the prototype information system in fiscal 1996-1998. The final demonstration test is scheduled in fiscal 1998. (NEDO)

Beneficios fiscales de las sociedades cooperativas en Venezuela

OpenAIRE

Ramírez A., Héctor M.

2013-01-01

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

MERCOSUL x Brasil: análise da soberania fiscal

Directory of Open Access Journals (Sweden)

Juliana Kiyosen Nakayama

2004-12-01

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

75 FR 22689 - Fiscal Service

Science.gov (United States)

2010-04-29

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

Current status of a decommissioning project in the Enrichment Engineering Facility. Results in the second-half of the fiscal year of 2014

International Nuclear Information System (INIS)

Matsumoto, Takashi; Hayashibara, Kenichi; Ishimori, Yuu; Mita, Yutaka; Kakiya, Hideyoshi; Takahashi, Nobuo

2016-11-01

The Enrichment Engineering Facility of the Ningyo-toge Environmental Engineering Center was constructed in order to establish the technological basis of plant engineering for uranium enrichment in Japan. Uranium enrichment tests, using natural and reprocessed uranium, were carried out from 1979 to 1989 with two operation units in the facility. According to the decommissioning plan of the facility, UF 6 handling equipment and supplemental equipment in these plants are intended to be dismantled by 2019 in order to make vacant spaces for future projects use, for example, inventory investigation, precipitation treatment, etc. This report shows the current state of the decommissioning project in the second-half of the fiscal year of 2014, with indicating its schedule, procedure, situation, results, and so on. The dismantled materials generated amounted to 69 mesh containers and 191 drums, and the secondary waste generated amounted to 1,585.7 kg during the half year. In the fiscal year of 2014, the project was carried out according to the plan. The dismantled materials generated amounted to 153,938.1 kg as the whole of this period, and 36,343 kg from among them was treated as non-radioactive materials. (author)

Yearly (Fiscal) Historical Electronic Services Report

Data.gov (United States)

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

Instrumental Effects of Fiscal Policy for Pakistan Economy

Directory of Open Access Journals (Sweden)

Ghulam Rasool Madni

2013-12-01

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

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

Directory of Open Access Journals (Sweden)

CORINA-MARIA ENE

2010-06-01

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