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Sample records for pre-launch fiscal consolidation

  1. MACROTHEORETICAL FOUNDATIONS OF FISCAL CONSOLIDATION

    Directory of Open Access Journals (Sweden)

    I. Liutyi

    2016-06-01

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

  2. Fiscal Consolidations and Heterogeneous Expectations

    NARCIS (Netherlands)

    C. Hommes; J. Lustenhouwer; K. Mavromatis

    2015-01-01

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

  3. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

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

    2014-01-01

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

  4. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

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

    2015-01-01

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

  5. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

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

    2015-01-01

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

  6. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

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

    2014-01-01

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

  7. Aspect of fiscal consolidation: Evidence from Serbia

    Directory of Open Access Journals (Sweden)

    Branimir Kalaš

    2016-11-01

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

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

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    Doğan Bakırtaş

    2015-12-01

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

  9. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

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

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

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    Iulia Andreea Bucur

    2014-12-01

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

  11. APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS

    Directory of Open Access Journals (Sweden)

    N. Drozd

    2015-03-01

    Full Text Available The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency. A clear policy to gradually reduce these deficits is necessary, since the budget deficit and quasi-fiscal deficits are rapidly increasing. This will help stabilizing public debt dynamics, and facilitating resolving the shortterm financial difficulties. The situation in Ukraine is complicated by the very low possibility to eliminate external shocks, since foreign exchange reserves and financial reserves are at their minimum, and continuing to show a downward trend. In addition, Ukraine’s economy is experiencing a phase of economic recession. Although the causes of these adverse events are complex and represent a number of external and internal factors, a path to immediate macroeconomic stabilization in Ukraine is possible. Reducing these macroeconomic imbalances should be the main task for the government in the near future, because otherwise there is no real opportunity to achieve sustainable economic growth. Further structural fiscal reforms in public spending are mandatory to maintain macroeconomic stability and economic development in the medium term. Fiscal consolidation will reduce external imbalances, help restoring fiscal space lost due to the crisis, and reduce the financial needs of the state budget and premium for sovereign risk. There are good reasons to conduct fiscal consolidation measures largely by public spending because their level relative to GDP is very high. Furthermore, it is the running costs should be subject to consolidation as capital expenditures have been already reduced to historically low levels. It is proven that there are very limited opportunities for consolidation on the basis of public revenues, because the concentration of GDP in the budget is already high and it would be difficult to raise

  12. APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS

    OpenAIRE

    2015-01-01

    The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency. A clear policy to gradually reduce these deficits is necessary, since the budget deficit and quasi-fiscal deficits are rapidly increasing. This will help stabilizing public debt dynamics, and facilitating resolving the shortterm financial difficulties. The situation in Ukraine i...

  13. Fiscal consolidation in developed and emerging economies

    Directory of Open Access Journals (Sweden)

    Paulo André Camuri

    2016-12-01

    Full Text Available The debate regarding fiscal policy has given support to the formulation of an economic policy based on control of indebtedness and in persecution of public savings, acting as important support for the economic growth. This paper presents evidence that counter acts this theory of expansionary austerity. A set of panel data regressions is estimated – through Driscoll & Kraay’s, FGLS, panel corrected standard errors, and SUR estimators and the causality test approach proposed by Kónya (2006 – in search of robust inference related to the main determinants that encompasses the fiscal framework. Our conclusion is that the empirical evidence - using a set of 20 developed economies and other of 24 emerging economies - suggests that identical economic policies for different countries might conduce to results that are opposite to the desired outcome. Notwithstanding the adverse effects associated to explosive debt path, the search for “fiscal space” should be determined essentially by a pro-growth agenda. This is particularly important for the emerging economies facing the transition path challenges.

  14. Fiscal consolidation processes in the European Union

    Directory of Open Access Journals (Sweden)

    Poruchnyk Anatoliy

    2015-06-01

    Full Text Available The essence, the stages of formation and development of the budget system of the European Union (EU are revealed herein, as well as the main directions and mechanisms of consolidation of the national budget of Member States. Therole and place of the EU budget in the system of economic relations of integration association, sources of formation and targeted uses of the common budget. On the basis of the EU legal acts and research of Ukrainian and foreign scholars the principles and general rules were analyzed which govern the budget process, the essence and main reasons of inconsistency of interbudget relations in the EU. The organization and the problems of institutional cooperation in the budgetary system of the EUare studied as well as their impact on the budget policies of the EU and the Member States. Revenues and expenditures of the EU budget, their dynamics, structure, efficiency and role of regional development in the Community were analyzed as well. A mathematical calculation of projected trends of interbudget relations was made, and the author’s vision of application of specific mechanisms and instruments in the EU budget process was motivated herein.

  15. EU FISCAL CONSOLIDATION STRATEGIES IN TIMES OF CRISIS – COMPARATIVE APPROACHES

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    FLORIN OPREA

    2012-05-01

    Full Text Available On the background of the crisis, public finances rapidly deteriorated in many EU Member States struggling with economic recession. Therefore, fiscal consolidation was needed for improving public finances and turning them to a sustainable path. Authorities considered two main possible actions (decreases in budgetary expenditures or increases in revenues, but implementing them proved not to be so easy when government’s engagements were already made. This paper reveals the main theoretical requirements of fiscal consolidation strategies, in relation with some EU Member States’ fiscal consolidation plans, taking into discussion the fiscal background, the consolidation needs and the commitments and intentions of governments as an expression of their strategies.

  16. The importance of institutions in expansionary fiscal consolidations: A critical assessment of non-Keynesian effects

    OpenAIRE

    Benczes, István

    2006-01-01

    The short-term effects of fiscal consolidation have attracted an increasing attention from both the academia and policy makers in the recent years. Authors in the literature on non- Keynesian effects usually put the emphasis on the need for the devaluation of the national currency, the accommodating reaction of the monetary authority and the favourable international economic conditions as the necessary accompanying tools of fiscal consolidation, in order to realise short-term e...

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

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    David Lodge

    2013-06-01

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

  18. Alternatives and hazards of fiscal consolidation in Serbia

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    Madžar Ljubomir

    2013-01-01

    Full Text Available Serbia is facing a serious fiscal crisis which could easily result in what is euphemistically called the crisis of public indebtedness, but which is just less shocking term for the bankruptcy of the state. The share of the budgetary deficit in the GDP is hovering in the hazardous neighborhood of 6 percent, while the ratio of the public debt to the GDP is about to surpass equally perilous limit of 60 percent. The legally prescribed limits for these indicators are 4.5 and 45 percent. As these limits are formalized by still valid and obliging laws, one is bound to conclude that Serbia is not only trapped into a precarious economic situation but also has seriously violated and in fact damaged her own legal order, opening the door for unforeseeable and numerous further disturbances with far-reaching consequences. In view of the precarious overall economic situation the diagnosis of the economy can be quite brief: slowing down of economic growth with recently recorded negative rates, unprecedented unemployment, massive balance of payment deficit and inflation still the highest in the region and among the highest in Europe. Unsustainable fiscal deficit and threatening - and still rapidly growing - public and private indebtedness are additional features which complete this gloomy picture. In examining determinants and possible causes of the economic collapse a general feature of the economy and the society at large is singled out. It consists in the habit, which turned into a true tradition, of living far above own available means: starting with termination of the II World War, society has been exposed to variously generated inflows of supplementary foreign resources which enormously raised spending habits and made the system unable to reduce consumption and adjust to new circumstances once the inflow faded out or threatened to disappear altogether. A particular form of hysteresis developed and reduced the saving potential of the economy undercutting

  19. Financing the MDGs and Inclusive Growth in the Time of Fiscal Consolidation

    OpenAIRE

    2010-01-01

    The progress made by the national government in consolidating its fiscal position between 2002 and 2006 proved unsustainable as its revenue effort started to go down once again in 2007 after a brief improvement in 2005-2007. With the more expansionary stance taken by the government in 2009 as part of its effort to shield the economy from the effects of the global financial and economic crisis of 2008/9, the national government fiscal deficit jumped to 3.9% of GDP in 2009 and national governme...

  20. Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation

    NARCIS (Netherlands)

    da Silva, B.

    2013-01-01

    The aftermath of the financial crisis has brought the discussion about global fiscal consolidation to unprecedented terms. This concern has reached political level and it has become a very important topic both in the EU and OECD agendas. Therefore it is far from surprising that several initiatives h

  1. JPSS-1 VIIRS pre-launch radiometric performance

    Science.gov (United States)

    Oudrari, Hassan; McIntire, Jeff; Xiong, Xiaoxiong; Butler, James; Efremova, Boryana; Ji, Qiang; Lee, Shihyan; Schwarting, Tom

    2015-09-01

    The Visible Infrared Imaging Radiometer Suite (VIIRS) on-board the first Joint Polar Satellite System (JPSS) completed its sensor level testing on December 2014. The JPSS-1 (J1) mission is scheduled to launch in December 2016, and will be very similar to the Suomi-National Polar-orbiting Partnership (SNPP) mission. VIIRS instrument was designed to provide measurements of the globe twice daily. It is a wide-swath (3,040 km) cross-track scanning radiometer with spatial resolutions of 370 and 740 m at nadir for imaging and moderate bands, respectively. It covers the wavelength spectrum from reflective to long-wave infrared through 22 spectral bands [0.412 μm to 12.01 μm]. VIIRS observations are used to generate 22 environmental data products (EDRs). This paper will briefly describe J1 VIIRS characterization and calibration performance and methodologies executed during the pre-launch testing phases by the independent government team, to generate the at-launch baseline radiometric performance, and the metrics needed to populate the sensor data record (SDR) Look-Up-Tables (LUTs). This paper will also provide an assessment of the sensor pre-launch radiometric performance, such as the sensor signal to noise ratios (SNRs), dynamic range, reflective and emissive bands calibration performance, polarization sensitivity, bands spectral performance, response-vs-scan (RVS), near field and stray light responses. A set of performance metrics generated during the pre-launch testing program will be compared to the SNPP VIIRS pre-launch performance.

  2. Aquarius Salinity Retrieval Algorithm: Final Pre-Launch Version

    Science.gov (United States)

    Wentz, Frank J.; Le Vine, David M.

    2011-01-01

    This document provides the theoretical basis for the Aquarius salinity retrieval algorithm. The inputs to the algorithm are the Aquarius antenna temperature (T(sub A)) measurements along with a number of NCEP operational products and pre-computed tables of space radiation coming from the galaxy and sun. The output is sea-surface salinity and many intermediate variables required for the salinity calculation. This revision of the Algorithm Theoretical Basis Document (ATBD) is intended to be the final pre-launch version.

  3. A Pre-launch Analysis of NASA's SMAP Mission Data

    Science.gov (United States)

    Escobar, V. M.; Brown, M. E.

    2012-12-01

    an email-based review of expert end-users and earth science researchers to eliciting how pre-launch activities and research is being conducted in thematic group's organizations. Our focus through the SMAP Applications Program will be to (1) improve the missions understanding of the SMAP user community requirements, (2) document and communicate the perceived challenges and advantages to the mission scientists, and (3) facilitate the movement of science into policy and decision making arenas. We will analyze the data of this review to understand the perceived benefits to pre-launch efforts, user engagement and define areas were the connection between science development and user engagement can continue to improve and further benefit future mission pre launch efforts. The research will facilitate collaborative opportunities between agencies, broadening the fields of science where soil moisture observation data can be applied.

  4. Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-24

    The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

  5. ABOUT THE FISCAL CULTURE CONSOLIDATION IN ROMANIA DURING THE COMMUNIST AND POST- COMMUNIST PERIOD

    Directory of Open Access Journals (Sweden)

    Ionel LEONIDA

    2014-03-01

    Full Text Available Structural changes of tax systems, frequent changes, intensification of the globalization process, fiscal competition to attract capital and increase of tax revenues, and some conflicting states between different divergent tax systems generate a certain culture of taxation. Frequency and dynamics of such changes, as well as the change of the Tax Code or Tax Procedure Code, without assessing that they are included in the national fiscal culture can generate low levels of collection and a tendency towards non-compliance from the part of taxpayers, who will not feel morally obliged to fulfill their part of the institutional contract with the state, due to difficulties of understanding, adaptation and rapid application of new changes. Such dynamic elements, as a whole, outline the fiscal culture specific to each state. On that basis, we intend to conduct an assessment of cultural accumulation generated by taxation.

  6. Apollo Director Phillips Monitors Apollo 11 Pre-Launch Activities

    Science.gov (United States)

    1969-01-01

    From the Kennedy Space Flight Center (KSC) control room, Apollo Program Director Lieutenant General Samuel C. Phillips monitors pre-launch activities for Apollo 11. The Apollo 11 mission, the first lunar landing mission, launched from the KSC in Florida via the Marshall Space Flight Center (MSFC) developed Saturn V launch vehicle on July 16, 1969 and safely returned to Earth on July 24, 1969. Aboard the space craft were astronauts Neil A. Armstrong, commander; Michael Collins, Command Module (CM) pilot; and Edwin E. (Buzz) Aldrin Jr., Lunar Module (LM) pilot. The CM, 'Columbia', piloted by Collins, remained in a parking orbit around the Moon while the LM, 'Eagle'', carrying astronauts Armstrong and Aldrin, landed on the Moon. On July 20, 1969, Armstrong was the first human to ever stand on the lunar surface, followed by Aldrin. During 2½ hours of surface exploration, the crew collected 47 pounds of lunar surface material for analysis back on Earth. With the success of Apollo 11, the national objective to land men on the Moon and return them safely to Earth had been accomplished.

  7. An Evaluation of the Revenue side as a source of fiscal consolidation in high debt economies

    DEFF Research Database (Denmark)

    Banerjee, Ritwik

    Unsustainable levels of debt in some European economies are causing considerable strain in the Euro area. Successful debt consolidation in high debt economies is one of the most important important objective for the European policy makers. I use a dynamic general equilibrium closed economy model...

  8. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  9. Design and Flight Performance of the Orion Pre-Launch Navigation System

    Science.gov (United States)

    Zanetti, Renato

    2016-01-01

    Launched in December 2014 atop a Delta IV Heavy from the Kennedy Space Center, the Orion vehicle's Exploration Flight Test-1 (EFT-1) successfully completed the objective to test the prelaunch and entry components of the system. Orion's pre-launch absolute navigation design is presented, together with its EFT-1 performance.

  10. JPSS-1 VIIRS Radiometric Characterization and Calibration Based on Pre-Launch Testing

    Directory of Open Access Journals (Sweden)

    Hassan Oudrari

    2016-01-01

    Full Text Available The Visible Infrared Imaging Radiometer Suite (VIIRS on-board the first Joint Polar Satellite System (JPSS completed its sensor level testing on December 2014. The JPSS-1 (J1 mission is scheduled to launch in December 2016, and will be very similar to the Suomi-National Polar-orbiting Partnership (SNPP mission. VIIRS instrument has 22 spectral bands covering the spectrum between 0.4 and 12.6 μm. It is a cross-track scanning radiometer capable of providing global measurements twice daily, through observations at two spatial resolutions, 375 m and 750 m at nadir for the imaging and moderate bands, respectively. This paper will briefly describe J1 VIIRS characterization and calibration performance and methodologies executed during the pre-launch testing phases by the government independent team to generate the at-launch baseline radiometric performance and the metrics needed to populate the sensor data record (SDR Look-Up-Tables (LUTs. This paper will also provide an assessment of the sensor pre-launch radiometric performance, such as the sensor signal to noise ratios (SNRs, radiance dynamic range, reflective and emissive bands calibration performance, polarization sensitivity, spectral performance, response-vs-scan (RVS, and scattered light response. A set of performance metrics generated during the pre-launch testing program will be compared to both the VIIRS sensor specification and the SNPP VIIRS pre-launch performance.

  11. Expansionary fiscal contractions

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael

    2010-01-01

    The Expansionary Fiscal Contraction (EFC) hypothesis predicts that a major fiscal consolidation leads to an economic expansion under certain circumstances. We test this hypothesis, and the implied non-linear responses of the economy to large and small changes in fiscal policy, using data from...... the 1983 Danish fiscal reform. We use a structural VAR/event study methodology following Blanchard and Perotti (2002) that explicitly allows us to distinguish between normally marginal changes in fiscal policy and comprehensive fiscal reforms. We find that 'marginal changes' in fiscal policy (expenditure...... and tax changes) have the expected Keynesian effects on output and consumption. However, we find no evidence that the large fiscal consolidation in Denmark slowed the economy after controlling for a host of exogenous shocks and business cycle effects. Rather, we find some support for the hypothesis...

  12. The Thermal Infrared Sensor (TIRS on Landsat 8: Design Overview and Pre-Launch Characterization

    Directory of Open Access Journals (Sweden)

    Dennis C. Reuter

    2015-01-01

    Full Text Available The Thermal Infrared Sensor (TIRS on Landsat 8 is the latest thermal sensor in that series of missions. Unlike the previous single-channel sensors, TIRS uses two channels to cover the 10–12.5 micron band. It is also a pushbroom imager; a departure from the previous whiskbroom approach. Nevertheless, the instrument requirements are defined such that data continuity is maintained. This paper describes the design of the TIRS instrument, the results of pre-launch calibration measurements and shows an example of initial on-orbit science performance compared to Landsat 7.

  13. Pre-Launch Absolute Calibration of CCD/CBERS-2B Sensor

    Science.gov (United States)

    Ponzoni, Flávio Jorge; Albuquerque, Bráulio Fonseca Carneiro

    2008-01-01

    Pre-launch absolute calibration coefficients for the CCD/CBERS-2B sensor have been calculated from radiometric measurements performed in a satellite integration and test hall in the Chinese Academy of Space Technology (CAST) headquarters, located in Beijing, China. An illuminated integrating sphere was positioned in the test hall facilities to allow the CCD/CBERS-2B imagery of the entire sphere aperture. Calibration images were recorded and a relative calibration procedure adopted exclusively in Brazil was applied to equalize the detectors responses. Averages of digital numbers (DN) from these images were determined and correlated to their respective radiance levels in order to calculate the absolute calibration coefficients. It has been the first time these pre-launch absolute calibration coefficients have been calculated considering the Brazilian image processing criteria. Now it will be possible to compare them to those that will be calculated from vicarious calibration campaigns. This comparison will permit the CCD/CBERS-2B monitoring and the frequently data updating to the user community. PMID:27873886

  14. Pre-Launch Radiometric Characterization of JPSS-1 VIIRS Thermal Emissive Bands

    Directory of Open Access Journals (Sweden)

    Jeff McIntire

    2016-01-01

    Full Text Available Pre-launch characterization and calibration of the thermal emissive spectral bands on the Joint Polar Satellite System (JPSS-1 Visible Infrared Imaging Radiometer Suite (VIIRS is critical to ensure high quality data products for environmental and climate data records post-launch. A comprehensive test program was conducted at the Raytheon El Segundo facility in 2013–2014, including extensive environmental testing. This work is focused on the thermal band radiometric performance and stability, including evaluation of a number of sensor performance metrics and estimation of uncertainties. Analysis has shown that JPSS-1 VIIRS thermal bands perform very well in relation to their design specifications, and comparisons to the Suomi National Polar-orbiting Partnership (SNPP VIIRS instrument have shown their performance to be comparable.

  15. Pre-Launch Noise Characterization of the Landsat-7 Enhanced Thematic Mapper Plus (ETM Plus)

    Science.gov (United States)

    Pedelty, J. A.; Markham, B. L.; Barker, J. L.; Seiferth, J. C.

    1999-01-01

    A noise characterization of the Landsat-7 Enhanced Thematic Mapper Plus (ETM+) instrument was performed as part of a near-real time performance assessment and health monitoring program. Perl'ormance data for the integrated Landsat-7 spacecraft and ETM+ were collected before, during, and after the spacecraft thermal vacuum testing program at the Lockheed Martin Missiles and Space (LMMS) facilities in Valley Forge, PA. The Landsat-7 spacecraft and ETM+ instrument were successfully launched on April 15, 1999. The spacecraft and ETM+ are now nearing the end of the on orbit engineering checkout phase, and Landsat-7 is expected to be declared operational on or about July 15, 1999. A preliminary post-launch noise characterization was performed and compared with the pre-launch characterization. In general the overall noise levels in the ETM+ are at or below the specification levels. Coherent noise is seen in most bands, but is only operationally significant when imaging in (he panchromatic band (band 8). This coherent noise has an amplitude as high as approximately 3 DN (peak-to-peak, high gain) at the Nyquist rate of 104 kHz, and causes the noise levels in panchromatic band images at times to exceed the total noise specification by up to approximately 10%. However, this 104 kHz noise is now much weaker than it was prior to the successful repair of the ETM+ power supplies that was completed in May 1998. Weak and stable coherent noise at approximately 5 kHz is seen in all bands in the prime focal plane (bands 1-4 and 8) with the prime (side A) electronics. Very strong coherent noise at approximately 20 kHz is seen in a few detectors of bands 1 and 8, but this noise is almost entirely in the turn-around region between scans when the ETM+ is not imaging the Earth. Strong coherent noise was seen in 2 detectors of band 5 during some of the pre-launch testing; however, this noise seems to be temperature dependent, and has not been seen in the current on orbit environment. Strong

  16. Planck pre-launch status: calibration of the Low Frequency Instrument flight model radiometers

    CERN Document Server

    Villa, F; Sandri, M; Meinhold, P; Poutanen, T; Battaglia, P; Franceschet, C; Hughes, N; Laaninen, M; Lapolla, P; Bersanelli, M; Butler, R C; Cuttaia, F; D'Arcangelo, O; Frailis, M; Franceschi, E; Galeotta, S; Gregorio, A; Leonardi, R; Lowe, S R; Mandolesi, N; Maris, M; Mendes, L; Mennella, A; Morgante, G; Stringhetti, L; Tomasi, M; Valenziano, L; Zacchei, A; Zonca, A; Aja, B; Artal, E; Balasini, M; Bernardino, T; Blackhurst, E; Boschini, L; Cappellini, B; Cavaliere, F; Colin, A; Colombo, F; Davis, R J; De La Fuente, L; Edgeley, J; Gaier, T; Galtress, A; Hoyland, R; Jukkala, P; Kettle, D; Kilpia, V-H; Lawrence, C R; Lawson, D; Leahy, J P; Leutenegger, P; Levin, S; Maino, D; Malaspina, M; Mediavilla, A; Miccolis, M; Pagan, L; Pascual, J P; Pasian, F; Pecora, M; Pospieszalski, M; Roddis, N; Salmon, M J; Seiffert, M; Silvestri, R; Simonetto, A; Sjoman, P; Sozzi, C; Tuovinen, J; Varis, J; Wilkinson, A; Winder, F

    2010-01-01

    The Low Frequency Instrument (LFI) on-board the ESA Planck satellite carries eleven radiometer subsystems, called Radiometer Chain Assemblies (RCAs), each composed of a pair of pseudo-correlation receivers. We describe the on-ground calibration campaign performed to qualify the flight model RCAs and to measure their pre-launch performances. Each RCA was calibrated in a dedicated flight-like cryogenic environment with the radiometer front-end cooled to 20K and the back-end at 300K, and with an external input load cooled to 4K. A matched load simulating a blackbody at different temperatures was placed in front of the sky horn to derive basic radiometer properties such as noise temperature, gain, and noise performance, e.g. 1/f noise. The spectral response of each detector was measured as was their susceptibility to thermal variation. All eleven LFI RCAs were calibrated. Instrumental parameters measured in these tests, such as noise temperature, bandwidth, radiometer isolation, and linearity, provide essential i...

  17. An Overview of JPSS-1 VIIRS Pre-Launch Testing and Performanc

    Science.gov (United States)

    Xiong, X.; McIntire, J.; Oudrari, H.; Thome, K.; Butler, J. J.; Ji, Q.; Schwarting, T.

    2015-12-01

    The Visible-Infrared Imaging Radiometer Suite (VIIRS) is a key instrument for the Suomi National Polar-orbiting Partnership (S-NPP) satellite launched in 2011 and future Joint Polar Satellite System (JPSS) satellites. The JPSS-1 (J1) spacecraft is scheduled to launch in January 2017. VIIRS instrument was designed to provide measurements of the globe twice daily. It is a cross-track scanning radiometer using a rotating telescope with spatial resolutions of 375 and 750 m at nadir for its imaging and moderate bands, respectively. It has 22 spectral bands covering wavelengths from 0.412 to 12.01 μm, including 14 reflective solar bands (RSB), 7 thermal emissive bands (TEB), and 1 day-night band (DNB). VIIRS observations are used to generate 22 environmental data products (EDRs), enabling a wide range of applications. This paper describes J1 VIIRS pre-launch testing program, instrument calibration and characterization strategies, and its projected performance based on independent analyses made by the NASA VIIRS Characterization Support Team (VCST). It also discusses the effort made the joint government team to produce sensor at-launch baseline performance parameters and the metrics needed to populate the Look-Up-Tables (LUTs) needed for the sensor data records (SDR) production. Sensor performance to be illustrated in this paper include signal-to-noise ratios (SNRs), dynamic range, spatial and spectral performance, response versus scan-angle (RVS), and polarization sensitivity.

  18. Pre-Launch Assessment of User Needs for SWOT Mission Data Products

    Science.gov (United States)

    Srinivasan, M. M.; Peterson, C. A.; Doorn, B.

    2015-12-01

    In order to effectively address the applications requirements of future Surface Water and Ocean Topography (SWOT) mission data users, we must understand their needs with respect to latency, spatial scales, technical capabilities, and other practical considerations. We have developed the 1st SWOT User Survey for broad distribution to the SWOT applications community to provide the SWOT Project with an understanding of and improved ability to support users needs. Actionable knowledge for specific applications may be realized when we can determine the margins of user requirements for data products and access. The SWOT Applications team will be launching a SWOT Early Adopters program and are interested in identifying a broad community of users who will participate in pre-launch applications activities including meetings, briefings, and workshops. The SWOT applications program is designed to connect mission scientists to end users and leverage the scientific research and data management tools with operational decision-making for different thematic users and data requirements. SWOT is scheduled to launch in 2020, so simulated hydrology and ocean data sets have been and will continued to be developed by science team members and the SWOT Project in order to determine how the data will represent the physical Earth systems targeted by the mission. SWOT will produce the first global survey of Earth's surface water by measuring sea surface height and the heights, slopes, and inundated areas of rivers, lakes, and wetlands. These coastal, lake and river measurements will be used for monitoring the hydrologic cycle, flooding, and climate impacts of a changing environment. The oceanographic measurements will enhance understanding of submesoscale processes and extend the capabilities of ocean state and climate prediction models.

  19. Non-Intrusive Techniques of Inspections During the Pre-Launch Phase of Space Vehicle

    Science.gov (United States)

    Thirumalainambi, Rejkumar; Bardina, Jorge E.

    2005-01-01

    This paper addresses a method of non-intrusive local inspection of surface and sub-surface conditions, interfaces, laminations and seals in both space vehicle and ground operations with an integrated suite of imaging sensors during pre-launch operations. It employs an advanced Raman spectrophotometer with additional spectrophotometers and lidar mounted on a flying robot to constantly monitor the space hardware as well as inner surface of the vehicle and ground operations hardware. This paper addresses a team of micro flying robots with necessary sensors and photometers to monitor the entire space vehicle internally and externally. The micro flying robots can reach altitude with least amount of energy, where astronauts have difficulty in reaching and monitoring the materials and subsurface faults. The micro flying robot has an embedded fault detection system which acts as an advisory system and in many cases micro flying robots act as a Supervisor to fix the problems. As missions expand to a sustainable presence in the Moon, and extend for durations longer than one year in lunar outpost, the effectiveness of the instrumentation and hardware has to be revolutionized if NASA is to meet high levels of mission safety, reliability, and overall success. The micro flying robot uses contra-rotating propellers powered by an ultra-thin, ultrasonic motor with currently the world's highest power weight ratio, and is balanced in mid-air by means of the world's first stabilizing mechanism using a linear actuator. The essence of micromechatronics has been brought together in high-density mounting technology to minimize the size and weight. The robot can take suitable payloads of photometers, embedded chips for image analysis and micro pumps for sealing cracks or fixing other material problems. This paper also highlights advantages that this type of non-intrusive techniques offer over costly and monolithic traditional techniques.

  20. The Orbiting Carbon Observatory (OCO-2): spectrometer performance evaluation using pre-launch direct sun measurements

    Science.gov (United States)

    Frankenberg, C.; Pollock, R.; Lee, R. A. M.; Rosenberg, R.; Blavier, J.-F.; Crisp, D.; O'Dell, C. W.; Osterman, G. B.; Roehl, C.; Wennberg, P. O.; Wunch, D.

    2015-01-01

    The Orbiting Carbon Observatory-2 (OCO-2), launched on 2 July 2014, is a NASA mission designed to measure the column-averaged CO2 dry air mole fraction, XCO2. Towards that goal, it will collect spectra of reflected sunlight in narrow spectral ranges centered at 0.76, 1.6 and 2.0 μm with a resolving power (λ/Δ λ) of 20 000. These spectra will be used in an optimal estimation framework to retrieve XCO2. About 100 000 cloud free soundings of XCO2 each day will allow estimates of net CO2 fluxes on regional to continental scales to be determined. Here, we evaluate the OCO-2 spectrometer performance using pre-launch data acquired during instrument thermal vacuum tests in April 2012. A heliostat and a diffuser plate were used to feed direct sunlight into the OCO-2 instrument and spectra were recorded. These spectra were compared to those collected concurrently from a nearby high-resolution Fourier Transform Spectrometer that was part of the Total Carbon Column Observing Network (TCCON). Using the launch-ready OCO-2 calibration and spectroscopic parameters, we performed total column scaling fits to all spectral bands and compared these to TCCON results. On 20 April, we detected a CO2 plume from the Los Angeles basin at the JPL site with strongly enhanced short-term variability on the order of 1% (3-4 ppm). We also found good (< 0.5 ppm) inter-footprint consistency in retrieved XCO2. The variations in spectral fitting residuals are consistent with signal-to-noise estimates from instrument calibration, while average residuals are systematic and mostly attributable to remaining errors in our knowledge of the CO2 and O2 spectroscopic parameters. A few remaining inconsistencies observed during the tests may be attributable to the specific instrument setup on the ground and will be re-evaluated with in-orbit data.

  1. Pre-Launch Calibration and Performance Study of the Polarcube 3u Temperature Sounding Radiometer Mission

    Science.gov (United States)

    Periasamy, L.; Gasiewski, A. J.; Sanders, B. T.; Rouw, C.; Alvarenga, G.; Gallaher, D. W.

    2016-12-01

    The positive impact of passive microwave observations of tropospheric temperature, water vapor and surface variables on short-term weather forecasts has been clearly demonstrated in recent forecast anomaly growth studies. The development of a fleet of such passive microwave sensors especially at V-band and higher frequencies in low earth orbit using 3U and 6U CubeSats could help accomplish the aforementioned objectives at low system cost and risk as well as provide for regularly updated radiometer technology. The University of Colorado's 3U CubeSat, PolarCube is intended to serve as a demonstrator for such a fleet of passive sounders and imagers. PolarCube supports MiniRad, an eight channel, double sideband 118.7503 GHz passive microwave sounder. The mission is focused primarily on sounding in Arctic and Antarctic regions with the following key remote sensing science and engineering objectives: (i) Collect coincident tropospheric temperature profiles above sea ice, open polar ocean, and partially open areas to develop joint sea ice concentration and lower tropospheric temperature mapping capabilities in clear and cloudy atmospheric conditions. This goal will be accomplished in conjunction with data from existing passive microwave sensors operating at complementary bands; and (ii) Assess the capabilities of small passive microwave satellite sensors for environmental monitoring in support of the future development of inexpensive Earth science missions. Performance data of the payload/spacecraft from pre-launch calibration will be presented. This will include- (i) characterization of the antenna sub-system comprising of an offset 3D printed feedhorn and spinning parabolic reflector and impact of the antenna efficiencies on radiometer performance, (ii) characterization of MiniRad's RF front-end and IF back-end with respect to temperature fluctuations and their impact on atmospheric temperature weighting functions and receiver sensitivity, (iii) results from roof

  2. JPSS-1 VIIRS Pre-Launch Response Versus Scan Angle Testing and Performance

    Directory of Open Access Journals (Sweden)

    David Moyer

    2016-02-01

    Full Text Available The Visible Infrared Imaging Radiometer Suite (VIIRS instruments on-board both the Suomi National Polar-orbiting Partnership (S-NPP and the first Joint Polar Satellite System (JPSS-1 spacecraft, with launch dates of October 2011 and December 2016 respectively, are cross-track scanners with an angular swath of ±56.06°. A four-mirror Rotating Telescope Assembly (RTA is used for scanning combined with a Half Angle Mirror (HAM that directs light exiting from the RTA into the aft-optics. It has 14 Reflective Solar Bands (RSBs, seven Thermal Emissive Bands (TEBs and a panchromatic Day Night Band (DNB. There are three internal calibration targets, the Solar Diffuser, the BlackBody and the Space View, that have fixed scan angles within the internal cavity of VIIRS. VIIRS has calibration requirements of 2% on RSB reflectance and as tight as 0.4% on TEB radiance that requires the sensor’s gain change across the scan or Response Versus Scan angle (RVS to be well quantified. A flow down of the top level calibration requirements put constraints on the characterization of the RVS to 0.2%–0.3% but there are no specified limitations on the magnitude of response change across scan. The RVS change across scan angle can vary significantly between bands with the RSBs having smaller changes of ~2% and some TEBs having ~10% variation. Within a band, the RVS has both detector and HAM side dependencies that vary across scan. Errors in the RVS characterization will contribute to image banding and striping artifacts if their magnitudes are above the noise level of the detectors. The RVS was characterized pre-launch for both S-NPP and JPSS-1 VIIRS and a comparison of the RVS curves between these two sensors will be discussed.

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

    OpenAIRE

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

    2010-01-01

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

  4. Evaluation of Anomaly Detection Capability for Ground-Based Pre-Launch Shuttle Operations. Chapter 8

    Science.gov (United States)

    Martin, Rodney Alexander

    2010-01-01

    This chapter will provide a thorough end-to-end description of the process for evaluation of three different data-driven algorithms for anomaly detection to select the best candidate for deployment as part of a suite of IVHM (Integrated Vehicle Health Management) technologies. These algorithms were deemed to be sufficiently mature enough to be considered viable candidates for deployment in support of the maiden launch of Ares I-X, the successor to the Space Shuttle for NASA's Constellation program. Data-driven algorithms are just one of three different types being deployed. The other two types of algorithms being deployed include a "nile-based" expert system, and a "model-based" system. Within these two categories, the deployable candidates have already been selected based upon qualitative factors such as flight heritage. For the rule-based system, SHINE (Spacecraft High-speed Inference Engine) has been selected for deployment, which is a component of BEAM (Beacon-based Exception Analysis for Multimissions), a patented technology developed at NASA's JPL (Jet Propulsion Laboratory) and serves to aid in the management and identification of operational modes. For the "model-based" system, a commercially available package developed by QSI (Qualtech Systems, Inc.), TEAMS (Testability Engineering and Maintenance System) has been selected for deployment to aid in diagnosis. In the context of this particular deployment, distinctions among the use of the terms "data-driven," "rule-based," and "model-based," can be found in. Although there are three different categories of algorithms that have been selected for deployment, our main focus in this chapter will be on the evaluation of three candidates for data-driven anomaly detection. These algorithms will be evaluated upon their capability for robustly detecting incipient faults or failures in the ground-based phase of pre-launch space shuttle operations, rather than based oil heritage as performed in previous studies. Robust

  5. The Orbiting Carbon Observatory (OCO-2: spectrometer performance evaluation using pre-launch direct sun measurements

    Directory of Open Access Journals (Sweden)

    C. Frankenberg

    2014-07-01

    Full Text Available The Orbiting Carbon Observatory-2 (OCO-2, launched on 2 July 2014, is a NASA mission designed to measure the column-averaged CO2 dry air mole fraction, XCO2. Towards that goal, it will collect spectra of reflected sun-light in narrow spectral ranges centered at 0.76, 1.6 and 2.0 μm with a resolving power (λ/Δ λ of 20 000. These spectra will be used in an optimal estimation framework to retrieve XCO2. About 100 000 cloud free soundings of XCO2 each day will allow estimates of net CO2 fluxes on regional to continental scales to be determined. Here, we evaluate the OCO-2 spectrometer performance using pre-launch data acquired during instrument thermal vacuum tests in April 2012. A heliostat and a diffuser plate were used to feed direct sunlight into the OCO-2 instrument and spectra were recorded. These spectra were compared to those collected concurrently from a nearby high-resolution Fourier Transform Spectrometer that was part of the Total Carbon Column Observing Network (TCCON. Using the launch-ready OCO-2 calibration and spectroscopic parameters, we performed total column scaling fits to all spectral bands and compared these to TCCON results. On 20 April, we detected a CO2 plume from the Los Angeles basin at the JPL site with strongly enhanced short-term variability on the order of 1% (3–4 ppm. We also found good (2. The variations in spectral fitting residuals are consistent with signal-to-noise estimates from instrument calibration, while average residuals are systematic and mostly attributable to remaining errors in our knowledge of the CO2 and O2 spectroscopic parameters. A few remaining inconsistencies observed during TVAC may be attributable to the specific instrument setup on the ground and will be re-evaluated with in-orbit data, when the instrument is expected to be in a much more stable environment.

  6. Fiscal adjustment in Brazil

    Directory of Open Access Journals (Sweden)

    Fabiana Rocha

    2003-03-01

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

  7. The pre-launch status of TanSat Mission: Instrument, Retrieval algorithm, Flux inversion and Validation

    Science.gov (United States)

    Liu, Yi; Yin, Zengshan; Yang, Zhongdong; Zheng, Yuquan; Yan, Changxiang; Tian, Xiangjun; Yang, Dongxu

    2016-04-01

    After 5 years development, The Chinese carbon dioxide observation satellite (TanSat), the first scientific experimental CO2 satellite of China, step into the pre-launch phase. The characters of pre-launch carbon dioxide spectrometer have been optimized during the laboratory test and calibration. Radiometric calibration shows a SNR of 440 (O2A 0.76um band), 300 (CO2 1.61um band) and 180 (CO2 2.06um band) on average in the typical radiance condition. Instrument line shape was calibrated automatically in using a well design testing system with laser control and record. After a series of test and calibration in laboratory, the instrumental performances meet the design requirements. TanSat will be launched on August 2016. The optimal estimation theory was involved in TanSat XCO2 retrieval algorithm in a full physics way with simulation of the radiance transfer in atmosphere. Gas absorption, aerosol and cirrus scattering and surface reflectance associate with wavelength dispersion have been considered in inversion for better correction the interference errors to XCO2. In order to simulate the radiance transfer precisely and efficiently, we develop a fast vector radiative transfer simulation method. Application of TanSat algorithm on GOSAT observation (ATANGO) is appropriate to evaluate the performance of algorithm. Validated with TCCON measurements, the ATANGO product achieves a 1.5 ppm precision. A Chinese carbon cycle data- assimilation system Tan-Tracker is developed based on the atmospheric chemical transport model GEOS-Chem. Tan-Tracker is a dual-pass data-assimilation system in which both CO2 concentrations and CO2 fluxes are simultaneously assimilated from atmospheric observations. A validation network has been established around China to support a series of CO2 satellite of China, which include 3 IFS-125HR and 4 Optical Spectrum Analyzer etc.

  8. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

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

    the international experiences with large-scale fiscal consolidations, including evidence on the expansionary fiscal contraction hypothesis with particular focus on the Danish experience in the early 1980s. Second, given the widespread perception that supranational fiscal rules have failed in Europe, we study......This paper provides an overview of experiences with fiscal and structural reforms in Denmark and Sweden, focusing on areas of particular relevance to members of the euro area struggling with large budget imbalances. First, given the current priority to austerity plans in the euro area, we review...... the record of national fiscal rules, fiscal councils and gradual improvement of public finances, as implemented by Sweden for more than a decade. Third, given the challenges raised by ageing populations and budget pressures in several euro area countries, we assess the experiences with occupational pension...

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

    Directory of Open Access Journals (Sweden)

    Milan Deskar-Škrbić

    2013-06-01

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

  10. Fiscal Adjustments and Their Effects During the Transition to EMU

    NARCIS (Netherlands)

    Aarle, B. van; Gobbin, N.

    2001-01-01

    The transition phase to EMU has been accompanied by considerable monetary and fiscal consolidation efforts in the EU. This paper analyses this consolidation process and its effects on economic activity in the EU. It is tested to which extent the fiscal retrenchment efforts have depressed or stimulat

  11. 34 CFR 76.131 - How does an insular area apply for a consolidated grant?

    Science.gov (United States)

    2010-07-01

    ... the Insular Area will use the funds received under the consolidated grant during the fiscal year for... consolidation of funds; and (4) Contains a budget that includes a description of the allocation of...

  12. Complexity of fiscal policy in Kosovo and their treatment

    OpenAIRE

    Gani Asllani

    2015-01-01

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

  13. 78 FR 60695 - Regulatory Reorganization; Administrative Changes to Regulations Due to the Consolidation of the...

    Science.gov (United States)

    2013-10-02

    ... Fiscal Service Bureau of the Fiscal Service 31 CFR Chapter II, Parts 202-391 RIN 1510-AB31 Regulatory Reorganization; Administrative Changes to Regulations Due to the Consolidation of the Financial Management Service and the Bureau of the Public Debt Into the Bureau of the Fiscal Service AGENCY: Bureau of...

  14. Memory consolidation.

    Science.gov (United States)

    Squire, Larry R; Genzel, Lisa; Wixted, John T; Morris, Richard G

    2015-08-03

    Conscious memory for a new experience is initially dependent on information stored in both the hippocampus and neocortex. Systems consolidation is the process by which the hippocampus guides the reorganization of the information stored in the neocortex such that it eventually becomes independent of the hippocampus. Early evidence for systems consolidation was provided by studies of retrograde amnesia, which found that damage to the hippocampus-impaired memories formed in the recent past, but typically spared memories formed in the more remote past. Systems consolidation has been found to occur for both episodic and semantic memories and for both spatial and nonspatial memories, although empirical inconsistencies and theoretical disagreements remain about these issues. Recent work has begun to characterize the neural mechanisms that underlie the dialogue between the hippocampus and neocortex (e.g., "neural replay," which occurs during sharp wave ripple activity). New work has also identified variables, such as the amount of preexisting knowledge, that affect the rate of consolidation. The increasing use of molecular genetic tools (e.g., optogenetics) can be expected to further improve understanding of the neural mechanisms underlying consolidation. Copyright © 2015 Cold Spring Harbor Laboratory Press; all rights reserved.

  15. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

    in the Western literature? Second, are there any problems with existing principles of fiscal federalism and, if so, how to refine them? Third, how are refined principles relevant to the Chinese case and what policies should the Chinese government pursue in the future? Based on an in-depth and critical review...... relations is not without controversy. This paper aims to make a theoretical contribution to the ongoing debate on ‘fiscal federalism’ by addressing crucial questions regarding China's central–local fiscal relations: first, to what extent do Chinese central–local fiscal relations conform to fiscal federalism...

  16. USACE Fiscal Year 2001, Consolidated Command Guidance

    Science.gov (United States)

    2000-06-01

    CW OTHER DIRECT ( FUSRAP ) .............................................................….. 2-24 CW OTHER DIRECT (FCCE...1,854 1,875 Flood Control, MR&T 309 309 313 General Expense 152 152 154 Other Direct (Regulatory Prgm, FUSRAP , Non-Fed) 720 753 783 SFO Environmental...Remedial Action Program ( FUSRAP ): Program Manager: Hans Moening, CECW-BA, 202-761-0372. 9. Coastal Wetlands Restoration Trust Fund: Program Manager

  17. Structural breaks and fiscal sustainability of the Indonesian government budget

    Directory of Open Access Journals (Sweden)

    Ivantia S. Mokoginta

    2015-04-01

    Full Text Available The purpose of this study is to identify government policy regimes or structural breaks as indicated by significant changes in debt to GDP ratio and to identify fiscal sustainability in Indonesia from 2000 to 2013. Using Fiscal Reaction Functions framework and Smooth Transition Regression, the study found two structural breaks following the three regimes. Foreign debt repayment dominates the government policy during Regime I. Fiscal consolidations and discipline such as reducing energy subsidies in 2002 and 2005, managing debt portfolio and increasing government revenues were dominant during Regime II. In Regime III, the government increases domestic debt, particularly to finance stimulus package. This study also found that the Indonesian fiscal is unsustainable during the period of study. Overall, the findings seem to suggest that managing government debt through fiscal consolidations, foreign debt repayment and debt portfolio management is not sufficient to achieve long-term fiscal sustainability.

  18. FISCAL DISCIPLINE FOR GROWTH: THE REMEDY OR THE ILLUSION IN THE CONTEXT OF THE EURO AREA CRISIS

    OpenAIRE

    Sinan SÖNMEZ

    2013-01-01

    Ever since the outbreak of the sovereign debt crisis, coordinating economic growth with fiscal sustainability has been on the European agenda. Fiscal consolidation calls for fiscal sustainability and austerity programs. But at present economic contraction/recession is the main problem, particularly in the Euro area. The problem has therefore transformed to one of combining and/or coordinating economic growth with fiscal sustainability. As fiscal discipline is a pivotal element of macroeconomi...

  19. 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.

  20. Responsabilidad fiscal

    OpenAIRE

    Manuel Alberto Restrepo-Medina

    2010-01-01

    Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo e...

  1. WOULD ECONOMIC RECOVERY IMPLY FISCAL STABILIZATION IN SERBIA?

    OpenAIRE

    2013-01-01

    For many years Serbia has been running fiscal deficit, which has considerably increased since 2008, leading to rise in public debt from 29.2% of GDP in 2008 to 60.3% of GDP in the end of 2012. This paper is aimed at resolving the dilemma if the economic recovery would be sufficient to reduce large fiscal deficit in Serbia or additional fiscal consolidation me asures have to be implemented. Since the actual fiscal deficit is the re sult of macroeconomic trends and policies, in order to answer ...

  2. 34 CFR 200.29 - Consolidation of funds in a schoolwide program.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Consolidation of funds in a schoolwide program. 200.29... Consolidation of funds in a schoolwide program. (a)(1) In addition to funds under subpart A of this part, a... IDEA for that fiscal year, divided by the number of children with disabilities in the jurisdiction...

  3. Consolidation of Schools and Districts: What the Research Says and What It Means

    Science.gov (United States)

    Howley, Craig; Johnson, Jerry; Petrie, Jennifer

    2011-01-01

    Arguments for consolidation, which merges schools or districts and centralizes their management, rest primarily on two presumed benefits: (1) fiscal efficiency and (2) higher educational quality. The extent of consolidation varies across states due to their considerable differences in history, geography, population density, and politics. Because…

  4. 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. ...

  5. Japanese Fiscal Reform : Fiscal Reconstruction and Fiscal Policy

    OpenAIRE

    Ihori, Toshihiro; Doi, Takero; Kondo, Hiroki

    2000-01-01

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

  6. 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.

  7. 45 CFR 97.16 - What fiscal, matching and administrative requirements apply to grantees?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false What fiscal, matching and administrative requirements apply to grantees? 97.16 Section 97.16 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CONSOLIDATION OF GRANTS TO THE INSULAR AREAS § 97.16 What fiscal, matching...

  8. Fiscal austerity, unemployment and family firms

    OpenAIRE

    Munkacsi, Zsuzsa

    2015-01-01

    I calculate unemployment multipliers of fiscal consolidation policies in a standard, closed-economy New Keynesian framework with search and matching frictions, and, as an innovation, in the presence of sectoral heterogeneity. Family and non-family firms behave differently in the labor market and are differently managed. This latter assumption is modeled by the inclusion of intangible capital in the family sector. The model is calibrated to match European data on countries with a large percent...

  9. Complexity of fiscal policy in Kosovo and their treatment

    Directory of Open Access Journals (Sweden)

    Gani Asllani

    2015-07-01

    Full Text Available Fiscal policy and monetary policy are two key instruments of economic policy of a country which are used to achieve macroeconomic goals. In Kosovo and in the new and consolidating countries the fiscal policy plays the primary role in the functioning of the state, its institutions and economic growth in general. In the study paper treated some of the most sensitive issues affecting fiscal and tax policies, theoretical approaches, modern trends of fiscal policy and addressed some of the reforms in neighboring countries. Special emphases is given fiscal policies applied in Kosovo, its reforms, actions to be taken on the occasion of the policymaking reforms and finally are given appropriate recommendations.

  10. 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...

  11. Fiscal Federalism

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-06-01

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

  12. Simultaneous consolidation and creep

    DEFF Research Database (Denmark)

    Krogsbøll, Anette

    1997-01-01

    Materials that exhibit creep under constant effective stress typically also show rate dependent behavior. The creep deformations and the rate sensitive behavior is very important when engineering and geological problems with large time scales are considered. When stress induced compaction...... (consolidation) is retarded by slow drainage of excess pore pressure it is expected that consolidation and creep occur simultaneously. A constitutive model adressing the problems of rate sensitive behavior and simultaneous consolidation and creep is presented....

  13. The Causes of Fiscal Transparency: Evidence in the Brazilian States

    Directory of Open Access Journals (Sweden)

    Robson Zuccolotto

    2014-12-01

    Full Text Available The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party, an F test was used to assess differences in the level of transparency among political parties. The results indicated that fiscal and socioeconomic variables explain the transparency levels of the Brazilian States. However, the political variables were not significant, indicating that the disclosure of fiscal information in Brazil seems not to be influenced by political ideologies. Furthermore, it is evident that the lack of a regulatory model of transparency in the budget process leads States to disclose a great deal of information about budget execution. Finally, the findings indicate that as an instrument for democratic

  14. THE FISCAL FEDERALISM AND THE GOOD ECONOMIC GOVERNANCE IN EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Alina Ligia Dumitrescu

    2013-11-01

    Full Text Available The research objectives aim to analyze the advantages and the disadvantages of the fiscal federalism, in order to identify the model of economic governance that will increase the quality and efficiency in public intervention. The fiscal federalism could have an important impact on the economic and political level in EU, but mostly in member states, in order to obtain a better administration and more responsible governance for the resources allocation, income distribution and fiscal consolidation. Fiscal federalism can bring to Romania advantages towards accessing more European funds and achieving budgetary discipline, and the last but not the least for stimulating economic growth.

  15. THE ZOO-ECONOMIC CHALLENGES OF FISCAL DUMPING

    Directory of Open Access Journals (Sweden)

    MARINA LUMINIŢA SÂRBOVAN

    2013-07-01

    Full Text Available In United Europe, the economic policy proves common goals of prosperity and development, still each country is administrating its own policy mix in order to reshape the fiscal pressure and to safeguard the economic body of the society. The fiscal dumping is a feature of the market competition concerning the non-cooperating actions taken among the economic agents targeted to increase the fiscal appealing of their (home-land territory by instrument of apparently favoring fiscal policies. In Romania this disguised tool of the policy promotion is mixed with an explicit expectation of rural and agriculture subvention, abundant in SMEs and rural fields, in line with the local needs of increasing the foreign investments and consolidating growth.

  16. 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.

  17. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

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

  18. Fiscal Capacity Equalisation in Tanzania

    NARCIS (Netherlands)

    Allers, Maarten A.; Ishemoi, Lewis J.

    2010-01-01

    Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a develo

  19. Fiscal Capacity Equalisation in Tanzania

    NARCIS (Netherlands)

    Allers, Maarten A.; Ishemoi, Lewis J.

    2010-01-01

    Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a develo

  20. Between fiscal discipline and economic recovery. The solutions problem

    Directory of Open Access Journals (Sweden)

    Anca Maria GHERMAN

    2013-11-01

    Full Text Available In this study we proposed a comparative analysis of the effect of the measures taken in seven European countries, which were aimed the fiscal consolidation, in correlation with monetary policy and economic recovery. The selected countries have been systematized into two groups: first group includes states that have signed agreements with international financial institutions (Romania, Ireland, Greece and Portugal and the second group contains countries which, even if not directly assisted in the international funding programs, have take a several adjustment measures (Italy, Spain and France. In the same time, we keep in mind during the analysis the trade-off between fiscal discipline and sustainable economic recovery.

  1. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

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

  2. IMPLICATION OF FISCAL POLICY FOR THE ROMANIAN ECONOMY DURING 2000 - 2015

    Directory of Open Access Journals (Sweden)

    Narcisa Roxana MOSTEANU

    2015-08-01

    Full Text Available This paper aims to examine the result of implication of fiscal policy and their objectives in Romanian economy during 2000 – 2015. The analysis is focused on the expectations and results achieved through the implemented objectives of the fiscal policy. The paper draws especially on the results reflected in the revenues collected to the general consolidated budget of the state, in the share of deficit of general consolidated budget of the state in GDP, on the level of taxation. Also the paper use the financial and fiscal regulation during the period mentioned. Fiscal policy has intense interactions with regional policies, budgetary, monetary, social, as well as and development strategies, regional or national. This aspect is important in order to achieve macroeconomic stability, resulted in achieving sustainable economic growth, in condition of des-inflation, maintaining the current account deficit within limits financed in a sustainable way (in particular foreign direct investment and strengthening the state foreign exchange reserve.

  3. Efforts to Consolidate Chalcogels with Adsorbed Iodine

    Energy Technology Data Exchange (ETDEWEB)

    Riley, Brian J.; Pierce, David A.; Chun, Jaehun

    2013-08-28

    This document discusses ongoing work with non-oxide aerogels, called chalcogels, that are under development at the Pacific Northwest National Laboratory as sorbents for gaseous iodine. Work was conducted in fiscal year 2012 to demonstrate the feasibility of converting Sn2S3 chalcogel without iodine into a glass. This current document summarizes the work conducted in fiscal year 2013 to assess the consolidation potential of non-oxide aerogels with adsorbed iodine. The Sn2S3 and Sb13.5Sn5S20 chalcogels were selected for study. The first step in the process for these experiments was to load them with iodine (I2). The I2 uptake was ~68 mass% for Sn2S3 and ~50 mass% for Sb13.5Sn5S20 chalcogels. X-ray diffraction (XRD) of both sets of sorbents showed that metal-iodide complexes were formed during adsorption, i.e., SnI4 for Sn2S3 and SbI3 for Sb13.5Sn5S20. Additionally, metal-sulfide-iodide complexes were formed, i.e., SnSI for Sn2S3 and SbSI for Sb13.5Sn5S20. No XRD evidence for unreacted iodine was found in any of these samples. Once the chalcogels had reached maximum adsorption, the consolidation potential was assessed. Here, the sorbents were heated for consolidation in vacuum-sealed quartz vessels. The Sb13.5Sn5S20 chalcogel was heated both (1) in a glassy carbon crucible within a fused quartz tube and (2) in a single-containment fused quartz tube. The Sn2S3 chalcogel was only heated in a single-containment fused quartz tube. In both cases with the single-containment fused quartz experiments, the material consolidated nicely. However, in both cases, there were small fractions of metal iodides not incorporated into the final product as well as fused quartz particles within the melt due to the sample attacking the quartz wall during the heat treatment. The Sb13.5Sn5S20 did not appear to attack the glassy carbon crucible so, for future experiments, it would be ideal to apply a coating, such as pyrolytic graphite, to the inner walls of the fused quartz vessel to prevent

  4. Leading the Newly Consolidated High School: Exciting Opportunity or Overwhelming Challenge?

    Science.gov (United States)

    Thurman, Lance E.; Hackmann, Donald G.

    2015-01-01

    In the current economic times, school personnel are regularly challenged to reduce the costs of operating the nation's school systems. School district consolidations often are proposed as a mechanism to realize fiscal savings for local communities; indeed, the number of U.S. school districts has declined dramatically over the past 70 years,…

  5. INEL integrated spent nuclear fuel consolidation task team report

    Energy Technology Data Exchange (ETDEWEB)

    Henry, R.N.; Clark, J.H.; Chipman, N.A. [and others

    1994-09-12

    This document describes a draft plan and schedule to consolidate spent nuclear fuel (SNF) and special nuclear material (SNW) from aging storage facilities throughout the Idaho National Engineering Laboratory (INEL) to the Idaho Chemical Processing Plant (ICPP) in a safe, cost-effective, and expedient manner. A fully integrated and resource-loaded schedule was developed to achieve consolidation as soon as possible. All of the INEL SNF and SNM management task, projects, and related activities from fiscal year 1994 to the end of the consolidation period are logic-tied and integrated with each other. The schedule and plan are presented to initiate discussion of their implementation, which is expected to generate alternate concepts that can be evaluated using the methodology described in this report. Three perturbations to consolidating SNF as soon as possible are also explored. If the schedule is executed as proposed, the new and on-going consolidation activities will require about 6 years to complete and about $25.3M of additional funding. Reduced annual operating costs are expected to recover the additional investment in about 6.4 years. The total consolidation program as proposed will cost about $66.8M and require about 6 years to recover via reduced operating costs from retired SNF/SNM storage facilities. Detailed schedules and cost estimates for the Test Reactor Area Materials Test Reactor canal transfers are included as an example of the level of detail that is typical of the entire schedule (see Appendix D). The remaining work packages for each of the INEL SNF consolidation transfers are summarized in this document. Detailed cost and resource information is available upon request for any of the SNF consolidation transfers.

  6. Effects of Consolidation Stress State on Normally Consolidated Clay

    DEFF Research Database (Denmark)

    Lade, Poul V.

    2000-01-01

    and on isotropically consolidated, cubical specimens, both tested in triaxial compression and extension, clearly showed the influence of the undisturbed fabric as well as the effect of the initial consolidation stress states. While the K0-consolidated specimens appeared to retain their original fabric and exhibit......The effect of consolidation stress state on the stress-strain and strength characteristics has been studied from experiments on undisturbed block samples of a natural, normally consolidated clay known as San Francisco Bay Mud. The results of experiments on K0-consolidated, hollow cylinder specimens...

  7. Coupled model of consolidation and creep for consolidation test

    Institute of Scientific and Technical Information of China (English)

    梅国雄; 殷建华

    2008-01-01

    For most soft soil,the consolidation process and the creep process were coupled and the character of settlement time curve was obtained by the consolidation test at the same time.A simple and continuous function was presented to express the whole process of consolidation including immediate settlement stage,the primary consolidation stage and the secondary consolidation stage.And the features of the continuous function were analyzed.The results of the long-term(duration to 18 months) consolidation test on clays from the Chek Lap Kok formation proved the rightness of the method.In the end,the parameter meanings of the continuous function were discussed.

  8. Schemas and memory consolidation.

    Science.gov (United States)

    Tse, Dorothy; Langston, Rosamund F; Kakeyama, Masaki; Bethus, Ingrid; Spooner, Patrick A; Wood, Emma R; Witter, Menno P; Morris, Richard G M

    2007-04-01

    Memory encoding occurs rapidly, but the consolidation of memory in the neocortex has long been held to be a more gradual process. We now report, however, that systems consolidation can occur extremely quickly if an associative "schema" into which new information is incorporated has previously been created. In experiments using a hippocampal-dependent paired-associate task for rats, the memory of flavor-place associations became persistent over time as a putative neocortical schema gradually developed. New traces, trained for only one trial, then became assimilated and rapidly hippocampal-independent. Schemas also played a causal role in the creation of lasting associative memory representations during one-trial learning. The concept of neocortical schemas may unite psychological accounts of knowledge structures with neurobiological theories of systems memory consolidation.

  9. Process for soil consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Herrick, F.W.; Brandstrom, R.I.

    1967-01-09

    In this process for the formation of a consolidated aggregate, a mass of solid particles is combined with an aqueous alkaline consolidating compound which forms a gel. This gel consists principally of a mixture of the following: a vegetable polyphenolic material; one of the group of catechins; condensed tannins and extract of the bark of coniferous trees; with 1-10% by weight of formaldehyde; and a catalyst of the group of water-soluble salts of chromium, iron, and aluminum. This catalyst serves to catalyze the reaction of formation of the gel.

  10. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  11. Abstraction and Consolidation

    Science.gov (United States)

    Monaghan, John; Ozmantar, Mehmet Fatih

    2006-01-01

    The framework for this paper is a recently developed theory of abstraction in context. The paper reports on data collected from one student working on tasks concerned with absolute value functions. It examines the relationship between mathematical constructions and abstractions. It argues that an abstraction is a consolidated construction that can…

  12. 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

  13. 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

  14. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

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

  15. 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

  16. Nonlinear Finite Strain Consolidation Analysis with Secondary Consolidation Behavior

    Directory of Open Access Journals (Sweden)

    Jieqing Huang

    2014-01-01

    Full Text Available This paper aims to analyze nonlinear finite strain consolidation with secondary consolidation behavior. On the basis of some assumptions about the secondary consolidation behavior, the continuity equation of pore water in Gibson’s consolidation theory is modified. Taking the nonlinear compressibility and nonlinear permeability of soils into consideration, the governing equation for finite strain consolidation analysis is derived. Based on the experimental data of Hangzhou soft clay samples, the new governing equation is solved with the finite element method. Afterwards, the calculation results of this new method and other two methods are compared. It can be found that Gibson’s method may underestimate the excess pore water pressure during primary consolidation. The new method which takes the secondary consolidation behavior, the nonlinear compressibility, and nonlinear permeability of soils into consideration can precisely estimate the settlement rate and the final settlement of Hangzhou soft clay sample.

  17. Consolidation: Thwarting Nuclear Theft

    OpenAIRE

    Bunn, Matthew G.; Harrell, Eben

    2013-01-01

    At the first nuclear security summit in April 2010, the assembled leaders agreed on the goal of securing all vulnerable nuclear material worldwide within four years, including consolidating plutonium and highly enriched uranium (HEU) to fewer locations and minimizing the use of HEU “where technically and economically feasible.†Reducing the number of buildings and sites where nuclear weapons and weapons-usable nuclear material exist is a key element of preventing nuclear theft and nuclear ...

  18. Fiscal Transparency and Economic Outcomes

    OpenAIRE

    International Monetary Fund

    2005-01-01

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

  19. The impact of Fiscal Stability Pact on Fiscal consolidation in Romania

    Directory of Open Access Journals (Sweden)

    B. Condea

    2013-06-01

    Full Text Available In 2012 many states are facing a crisis of public debt and high deficits and challenges resumption of economic growth. In Europe, efforts are made to achieve and maintain the deficit targets set by international organizations. In 2011, most EU Member States received recommendations from the ECOFIN to take action and cut the deficit below 3% by the deadlines set for each country, starting in 2011 and ending in 2015.

  20. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

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

  1. 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.

  2. NIH Fiscal Policy for Grant Awards in FY 2013 Released | Division of Cancer Prevention

    Science.gov (United States)

    This Notice provides guidance about the NIH Fiscal Operations for the remainder of FY 2013 in light of the Consolidated and Further Continuing Appropriations Act, 2013 (P.L. 113-6), signed by President Obama on March 26, 2013, and the sequestration provisions of the Balanced Budget and Emergency Deficit Control Act, as amended, 2 U.S.C. |

  3. Software Vulnerability Taxonomy Consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Polepeddi, Sriram S. [Carnegie Mellon Univ., Pittsburgh, PA (United States)

    2004-12-07

    In today's environment, computers and networks are increasing exposed to a number of software vulnerabilities. Information about these vulnerabilities is collected and disseminated via various large publicly available databases such as BugTraq, OSVDB and ICAT. Each of these databases, individually, do not cover all aspects of a vulnerability and lack a standard format among them, making it difficult for end-users to easily compare various vulnerabilities. A central database of vulnerabilities has not been available until today for a number of reasons, such as the non-uniform methods by which current vulnerability database providers receive information, disagreement over which features of a particular vulnerability are important and how best to present them, and the non-utility of the information presented in many databases. The goal of this software vulnerability taxonomy consolidation project is to address the need for a universally accepted vulnerability taxonomy that classifies vulnerabilities in an unambiguous manner. A consolidated vulnerability database (CVDB) was implemented that coalesces and organizes vulnerability data from disparate data sources. Based on the work done in this paper, there is strong evidence that a consolidated taxonomy encompassing and organizing all relevant data can be achieved. However, three primary obstacles remain: lack of referencing a common ''primary key'', un-structured and free-form descriptions of necessary vulnerability data, and lack of data on all aspects of a vulnerability. This work has only considered data that can be unambiguously extracted from various data sources by straightforward parsers. It is felt that even with the use of more advanced, information mining tools, which can wade through the sea of unstructured vulnerability data, this current integration methodology would still provide repeatable, unambiguous, and exhaustive results. Though the goal of coalescing all available data

  4. Migration with fiscal externalities.

    Science.gov (United States)

    Hercowitz, Z; Pines, D

    1991-11-01

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

  5. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  6. Consolidated Copayment Processing Center (CCPC)

    Data.gov (United States)

    Department of Veterans Affairs — The Consolidated Copayment Processing Center (CCPC) database contains Veteran patient contact and billing information in order to support the printing and mailing of...

  7. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

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

  8. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

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

  9. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

    Gyimóthy, Szilvia; Munar, Ana Maria; Larson, Mia

    2014-01-01

    This study revisits and integrates the insights of recent studies on emergent social media strategies deployed by destination and event management organisations. In a comparative analysis Munar (2012) identified four generic approaches pursued by national tourism boards in the Nordic region, while...... Gyimóthy & Larson (2014) portrayed three digital value co-creation strategies deployed by festival social media. Both frameworks provided novel analytical typologies which identified a series of categories (mimetic, analytic, immersion, advertising and insourcing, crowdsourcing and community consolidation......). This paper discusses the complementary nature of these conceptual proposals and advances an integrated conceptual framework of social media strategies. Based on the empirical findings of a case study that revisits evolving digital and social media strategies of European DMOs this paper maps the dynamics...

  10. Foam consolidation and drainage.

    Science.gov (United States)

    Jun, S; Pelot, D D; Yarin, A L

    2012-03-27

    A theoretical model of foam as a consolidating continuum is proposed. The general model is applied to foam in a gravity settler. It is predicted that liquid drainage from foam in a gravity settler begins with a slow drainage stage. Next, a stage with faster drainage occurs where the drainage rate doubles compared to the initial stage. The experiments conducted within the framework of this work confirmed the theoretical predictions and allowed measurements of foam characteristics. Foams of three different concentrations of Pantene Pro-V Classic Care Solutions shampoo were studied, as well as the addition of polyethylene oxide (PEO) in one case. The shampoo's main foaming components are sodium lauryl sulfate and sodium laureth sulfate. It is shown to what extent foam drainage is slowed down by using higher shampoo concentrations and how it is further decreased by adding polymer (PEO).

  11. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

    Gyimóthy, Szilvia; Munar, Ana Maria; Larson, Mia

    2014-01-01

    This study revisits and integrates the insights of recent studies on emergent social media strategies deployed by destination and event management organisations. In a comparative analysis Munar (2012) identified four generic approaches pursued by national tourism boards in the Nordic region, while...... Gyimóthy & Larson (2014) portrayed three digital value co-creation strategies deployed by festival social media. Both frameworks provided novel analytical typologies which identified a series of categories (mimetic, analytic, immersion, advertising and insourcing, crowdsourcing and community consolidation......). This paper discusses the complementary nature of these conceptual proposals and advances an integrated conceptual framework of social media strategies. Based on the empirical findings of a case study that revisits evolving digital and social media strategies of European DMOs this paper maps the dynamics...

  12. FM consolidation plan

    CERN Document Server

    Nonis, M; CERN. Geneva. TS Department

    2008-01-01

    The average life duration of infrastructure being 30 years, preventive or corrective maintenance is not enough to guarantee the perpetuity of the operation of equipment and installation in order to assure the maintain of the patrimony in a functional state. At CERN, such is the age of the civil engineering infrastructure and the relative technical equipment that urgent and appropriate consolidation programs shall be established. The big number of aged buildings and equipment entails that priorities are defined. This paper realizes a portrait of the actual situation and related problems, based on data extracted from D7i and inventories carried out by TS/FM group; at the same time it defines an interventions planning which optimizes safety aspects and maintenance costs. The timing of these interventions depends on the availability of specific resources.

  13. The sustainability of Serbia's external position: The impact of fiscal adjustment and external shocks

    Directory of Open Access Journals (Sweden)

    Zildžović Emir

    2015-01-01

    Full Text Available This paper studies the impact of fiscal policy and external shocks on the sustainability of Serbia’s external position. The key determinants of Serbia's current account balance are identified using model averaging techniques and are compared with estimates obtained for other small open economies (Poland, Georgia, Morocco, Ukraine, and Estonia. The paper uses estimated influences of macrovariables on the current account balance to generate a rich set of possible outcomes for the external position of the country. The results suggest the importance of fiscal policy for the reduction of external imbalances in all countries in our sample. In particular, credible and sustained fiscal adjustment can reduce current account deficit and stabilize Serbia’s external position close to its current level over the medium term. The analysis also warns that lack of success in fiscal consolidation coupled with external shocks may easily push the external position onto an unsustainable path.

  14. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

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

    influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...

  15. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  16. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  17. 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...

  18. 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

  19. FISCAL MANAGEMENT OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Maria Zenovia GRIGORE

    2010-12-01

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

  20. 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

  1. 78 FR 14149 - 2012 Fiscal Transparency Report

    Science.gov (United States)

    2013-03-04

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

  2. Fiscal Food Policy

    DEFF Research Database (Denmark)

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

    2011-01-01

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

  3. Consultatie bij fiscale wetgeving

    NARCIS (Netherlands)

    Kreveld, Netty Margriet Amelien van

    2016-01-01

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

  4. Consolidated Human Activities Database (CHAD)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Consolidated Human Activity Database (CHAD) contains data obtained from human activity studies that were collected at city, state, and national levels. CHAD is...

  5. 77 FR 14600 - Public Availability of the Department of Veterans Affairs Fiscal Year (FY) 2011 Service Contract...

    Science.gov (United States)

    2012-03-12

    ... AFFAIRS Public Availability of the Department of Veterans Affairs Fiscal Year (FY) 2011 Service Contract... Contract Inventories. SUMMARY: In accordance with Section 743 of Division C of the Consolidated Appropriations Act of 2010 (Public Law 111-117), Department of Veterans Affairs (VA) is publishing this notice...

  6. Bank rescues and fiscal policy in the European Union during the great recession

    Directory of Open Access Journals (Sweden)

    Ferreiro Jesús

    2016-01-01

    Full Text Available The outbreak of the economic and financial crisis in 2008, the socalled Great Recession, has made that many European Union countries have made massive interventions in their banking and financial systems. These interventions have had a considerable impact in the public finances of these countries. The aim of the paper is to analyze the impact on the national public budgets of the measures of public support to problem financial institutions carried out between the years 2008 and 2013, and to study how this budgetary impact has affected to the fiscal imbalances and to the strategies of fiscal impulse and consolidation implemented along these years.

  7. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule #0;#0;Federal Register / Vol... CFR Part 242 RIN 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading...

  8. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Prado, Mauricio; Dincecco, Mark

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

  9. Fiscal Policy Regimes and Household Consumption

    OpenAIRE

    Jönsson, Kristian

    2004-01-01

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

  10. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Dincecco, Mark; Prado, Mauricio

    2012-01-01

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

  11. Fiscal Policy and Entrepreneurship

    OpenAIRE

    Katsuya Takii

    2004-01-01

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

  12. Memory consolidation in sleep disorders.

    Science.gov (United States)

    Cellini, Nicola

    2016-09-25

    In recent years sleep-related memory consolidation has become a central topic in the sleep research field. Several studies have shown that in healthy individuals sleep promotes memory consolidation. Notwithstanding this, the consequences of sleep disorders on offline memory consolidation remain poorly investigated. Research studies indicate that patients with insomnia, obstructive sleep apnea, and narcolepsy often exhibit sleep-related impairment in the consolidation of declarative and procedural information. On the other hand, patients with parasomnias, such as sleep-walking, night terrors and rapid eye movement (REM) behavior disorder, do not present any memory impairment. These studies suggest that only sleep disorders characterized by increased post-learning arousal and disrupted sleep architecture seem to be associated with offline memory consolidation issues. Such impairments, arising already in childhood, may potentially affect the development and maintenance of an individual's cognitive abilities, reducing their quality of life and increasing the risk of accidents. However, promising findings suggest that successfully treating sleep symptoms can result in the restoration of memory functions and marked reduction of direct and indirect societal costs of sleep disorders.

  13. Status of rod consolidation, 1988

    Energy Technology Data Exchange (ETDEWEB)

    Bailey, W.J.

    1989-01-01

    It is estimated that the spent fuel storage pools at some domestic light-water reactors will run out of space before 2003, the year that the US Department of Energy currently predicts it will have a repository available. Of the methods being studied to alleviate the problem, rod consolidation is one of the leading candidates for achieving more efficient use of existing space in spent fuel storage pools. Rod consolidation involves mechanically removing all the fuel rods from the fuel assembly hardware (i.e., the structural components) and placing the fuel rods in a close-packed array in a canister without space grids. A typical goal of rod consolidation systems is to insert the fuel rods from two fuel assemblies into a canister that has the same exterior dimensions as one standard fuel assembly (i.e., to achieve a consolidation or compaction ratio of 2:1) and to compact the nonfuel-bearing structural components from those two fuel assemblies by a factor of 10 to 20. This report provides an overview of the current status of rod consolidation in the United States and a small amount of information on related activities in other countries. 85 refs., 36 figs., 5 tabs.

  14. 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.

  15. Conceptual Design for Consolidation TCAP

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J.E.

    1999-02-22

    Two alternate Thermal Cycling Absorption Process (TCAP) designs have been developed for the Tritium Facility Modernization and Consolidation (TFM and C) Project. The alternate designs were developed to improve upon the existing Replacement Tritium Facility (RTF) TCAP design and to eliminate the use of building distributed hot and cold nitrogen system.A brief description of TCAP theory and modeling is presented, followed by an overview of the design criteria for the Isotope Separation System (ISS). Both designs are described in detail, along with a generic description of the complete TCAP system. A design is recommend for the Consolidation Project, and a development plan for both designs is proposed.

  16. How do fiscal stimuli impact on the Ssynchronization of business cycles?

    OpenAIRE

    Agnello, L; Caporale, GM; Sousa, R.

    2016-01-01

    Using quarterly data for a panel of advanced economies, we show that synchronized fiscal consolidation (stimulus) programmes in different countries make their business cycles more closely linked. We also find: (i) some evidence of decoupling when an inflation targeting regime is unilaterally adopted; (ii) an increase in business cycle synchronization when countries fix their exchange rates and become members of a monetary union; (iii) a positive effect of bilateral trade on the synchronizatio...

  17. Consolidation out of Diversification in Narratology

    Directory of Open Access Journals (Sweden)

    Dan Shen

    2013-12-01

    Full Text Available Although the field of narratology is increasingly diversified with the appearance of various new approaches and new models, it has more elements of consolidation than the picture appears to be. I will discuss three aspects of consolidation: (1 how postclassical narratologies consolidate classical narrative poetics; (2 how the cognitive approach to unreliability consolidates the rhetorical criterion of unreliability and, moreover, how the rhetorical approach consolidates the cognitive concern with individual readers; and (3 how the Chinese classification of modes of discourse presentation consolidates its Western counterpart.

  18. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

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

  19. Basalt Waste Isolation Project. Annual report, fiscal year 1980

    Energy Technology Data Exchange (ETDEWEB)

    1980-11-01

    During this fiscal year the information available in the fields of geology and hydrology of the Columbia Plateau was consolidated and two reports were issued summarizing this information. In addition, the information on engineered barriers was consolidated and a report summarizing the research to date on waste package development and design of borehole seals was prepared. The waste package studies, when combined with the hydrologic integration, revealed that even under extreme disruptive conditions, a repository in basalt with appropriately designed waste packages can serve as an excellent barrier for containment of radionuclides for the long periods of time required for waste isolation. On July 1, 1980, the first two heater tests at the Near-Surface Test Facility were started and have been successfully operated to this date. The papers on the Near-Surface Test Facility section of this report present the results of the equipment installed and the preliminary results of the testing. In October 1979, the US Department of Energy selected the joint venture of Kaiser Engineers/Parsons Brinckerhoff Quade and Douglas, Inc., to be the architect-engineer to produce a conceptual design of a repository in basalt. During the year, this design has progressed and concept selection has now been completed. This annual report presents a summary of the highlights of the work completed during fiscal year 1980. It is intended to supplement and summarize the nearly 200 papers and reports that have been distributed to date as a part of the Basalt Waste Isolation Project studies.

  20. Study on assessing the environmental fiscal reform potential for the EU28

    DEFF Research Database (Denmark)

    Hogg, Dominic; Elliott, Timothy; Elliott, Laurence

    2016-01-01

    and consumption taxes”. The AGS set out three pillars that it foresaw as underpinning the EU’s economic and social policy for 2015:  A coordinated response to boosting investment;  A renewed commitment to structural reforms; and  The pursuit of fiscal responsibility. Environmental taxes (together...... with consumption and recurrent property taxes) are considered less detrimental to growth than other taxes such as on labour or corporate income and are increasingly promoted in the context of economic recovery and growth-friendly fiscal consolidation. The references to more growth friendly tax systems......, and the expressed desire to promote more efficient use of both energy and other resources, point towards a role for environmental fiscal reform (EFR) as a means to set the European economy on a trajectory of growth with a strong shade of green....

  1. THE SUSTAINABILITY OF THE FISCAL-BUDGETARY POLICY IN THE CONTEXT OF TAXATION SYSTEM REDUCTION

    Directory of Open Access Journals (Sweden)

    Cristian MOCAN

    2015-08-01

    Full Text Available The estimation of the budgetary impact determined by the Government’s proposition of modifying Law no. 571/2003 regarding the Fiscal code, respectively the diminution of the central levies and taxes (VAT, profit tax, income tax, microenterprises’ income tax, excises, etc., represents a mandatory condition provided by the legislation in the field, having as primary role the observance of the fiscal budgetary policy’s objectives on medium-term and long-term assumed by Romania through the Treaty regarding the stability, coordination and governance in the European Union. The tax sustainability on medium-term and long-term supposes that the Government promotes a cautious fiscal-budgetary policy and an efficient administration of the appeared risks that wouldn’t imply adjustments of the expenses, incomes or a budgetary deficit with adverse economic and social effects.This work intends to analyze the financial impact on Romania’s budget following the proposition of the Government to reduce the central levies and taxes, the opportunity of adopting a high fiscal relaxation while observing the medium-term and long-term budgetary objectives and the consolidation of the existing macroeconomic balances. The data used in the proposed scientific work takes into consideration the estimated VAT and GDP for 2015-2017 in Romania. The set of used data was available in the database of ANAF and the data provided in the Fiscal budgetary strategy 2015-2017.The results of the study highlight the importance of the correct dimensioning of the effects of the first round and those of the second round represented by the fiscal relaxation measures in the revision project of law no. 571/2003 regarding the Fiscal code in the context of using fiscal multipliers and the elasticity of the budgetary aggregates.

  2. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  3. 7 CFR 953.122 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  4. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

    fiscal discipline, with the aim of avoiding the risk of unsustainable fiscal policies reappearing and of preventing monetary policy from being undermined by undisciplined national governments. In the ECCU case, we find that fiscal deficits are more a result of financial and trade imbalances than fiscal...

  5. 7 CFR 923.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  6. 31 CFR 339.6 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

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

  7. 7 CFR 955.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  8. 7 CFR 922.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  9. 31 CFR 352.13 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 352.13 Section 352.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....13 Fiscal agents. (a) Federal Reserve Banks and Branches, referred to below, as fiscal agents of...

  10. 7 CFR 924.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  11. 7 CFR 948.103 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  12. 7 CFR 916.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  13. 7 CFR 1160.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  14. 7 CFR 929.6 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  15. 7 CFR 929.106 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  16. 7 CFR 925.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  17. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 316.12 Section 316.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....12 Fiscal agents. (a) Federal Reserve Banks and Branches referred to below, as fiscal agents of...

  18. 7 CFR 917.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  19. 7 CFR 920.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  20. 7 CFR 930.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  1. THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

    Directory of Open Access Journals (Sweden)

    Mircea Muntean

    2008-12-01

    Full Text Available Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.

  2. The Collision of Athletics & Consolidation

    Science.gov (United States)

    Graves, Bill

    2010-01-01

    For decades, people questioned the sense of having two school districts, each with its own superintendent, central office and high school, operating in the same small town of The Dalles on the banks of the Columbia River in north-central Oregon. But election campaigns to consolidate repeatedly failed because each community had strong emotional…

  3. Synaptic consolidation across multiple timescales

    Directory of Open Access Journals (Sweden)

    Lorric Ziegler

    2014-03-01

    Full Text Available The brain is bombarded with a continuous stream of sensory events, but retains only a small subset in memory. The selectivity of memory formation prevents our memory from being overloaded with irrelevant items that would rapidly bring the brain to its storage limit; moreover, selectivity also prevents overwriting previously formed memories with new ones. Memory formation in the hippocampus, as well as in other brain regions, is thought to be linked to changes in the synaptic connections between neurons. In this view, sensory events imprint traces at the level of synapses that reflect potential memory items. The question of memory selectivity can therefore be reformulated as follows: what are the reasons and conditions that some synaptic traces fade away whereas others are consolidated and persist? Experimentally, changes in synaptic strength induced by 'Hebbian' protocols fade away over a few hours (early long-term potentiation or e-LTP, unless these changes are consolidated. The experiments and conceptual theory of synaptic tagging and capture (STC provide a mechanistic explanation for the processes involved in consolidation. This theory suggests that the initial trace of synaptic plasticity sets a tag at the synapse, which then serves as a marker for potential consolidation of the changes in synaptic efficacy. The actual consolidation processes, transforming e-LTP into late LTP (l-LTP, require the capture of plasticity-related proteins (PRP. We translate the above conceptual model into a compact computational model that accounts for a wealth of in vitro data including experiments on cross-tagging, tag-resetting and depotentiation. A central ingredient is that synaptic traces are described with several variables that evolve on different time scales. Consolidation requires the transmission of information from a 'fast' synaptic trace to a 'slow' one through a 'write' process, including the formation of tags and the production of PRP for the

  4. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

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

  5. Portugal; Fiscal Transparency Evaluation

    OpenAIRE

    International Monetary Fund

    2014-01-01

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

  6. Concesiones, su impacto fiscal

    OpenAIRE

    David Duarte Arancibia

    2011-01-01

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

  7. School Consolidation: Easing the Transition. Administrative Report.

    Science.gov (United States)

    Moray, Mary

    Changing population patterns, inflated housing costs, and cuts in school financing have forced many school districts to face school closures and school consolidation as a way of maintaining solvency. This report reviews the literature on school consolidation with attention to the fact that the need to consolidate now faces elementary schools as…

  8. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  9. Consolidated results 2000. Forecasts 2001; Resultats consolides 2000. Perspectives 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

  10. One-dimensional consolidation of over-consolidated soil under time-dependent loading

    Institute of Scientific and Technical Information of China (English)

    Kanghe XIE; Kun WANG; Guohong CHEN; Anfeng HU

    2008-01-01

    The problem of one-dimensional consolidation of over-consolidated saturated soil under time-dependent loading was studied based on semi-analytical method. The relevant computer code was developed by FORTRAN programming, and one-dimensional consolidation behavior of over-consolidated soil was investigated. It is shown that, unlike this described by traditional Terzaghi's consolidation theory, the rate of excess pore water pressure dissipation is different from that of settlement developing. The magnitude of load and that of pre-consolidation pressure as well as the loading rate has all significant influence on consolidation. With the increasing of pre-consolidation pressure and loading rate, the rate of consolidation increases correspondingly. However, an increase in load will slow down the consolidation rate.

  11. 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.

  12. FINANCING MODE FOR SUSTAINABLE FARMLAND CONSOLIDATION

    Institute of Scientific and Technical Information of China (English)

    BAO Hai-jun; XU Bao-gen; WU Ci-fang; ZHOU Wang-yue

    2004-01-01

    Sustainable farmland consolidation covers ecology, economy and society, which means, its only goal is to protect eco-environment, in accordance with public benefits and economic laws. China is still a developing country, facing capital-lacking, an important but difficult problem, while sustainable farmland consolidation will need more money than common farmland consolidation. To solve the problem, this paper put forward and designed a new financing mode for farmland consolidation: BOT(Build-Operate-Transfer), which can effectively solve the financing problem and investment reclamation by the way of concession, and make sustainable farmland consolidation be realized in China.

  13. To Replay, Perchance to Consolidate.

    Directory of Open Access Journals (Sweden)

    Lisa Genzel

    2015-10-01

    Full Text Available After a memory is formed, it continues to be processed by the brain. These "off-line" processes consolidate the memory, leading to its enhancement and to changes in memory circuits. Potentially, these memory changes are driven by off-line replay of the pattern of neuronal activity present when the memory was being formed. A new study by Dhaksin Ramanathan and colleagues, published in PLOS Biology, demonstrates that replay occurs predominately after the acquisition of a new motor skill and that it is related to changes in memory performance and to the subsequent changes in memory circuits. Together, these observations reveal the importance of neuronal replay in the consolidation of novel motor skills.

  14. Entorhinal cortex and consolidated memory.

    Science.gov (United States)

    Takehara-Nishiuchi, Kaori

    2014-07-01

    The entorhinal cortex is thought to support rapid encoding of new associations by serving as an interface between the hippocampus and neocortical regions. Although the entorhinal-hippocampal interaction is undoubtedly essential for initial memory acquisition, the entorhinal cortex contributes to memory retrieval even after the hippocampus is no longer necessary. This suggests that during memory consolidation additional synaptic reinforcement may take place within the cortical network, which may change the connectivity of entorhinal cortex with cortical regions other than the hippocampus. Here, I outline behavioral and physiological findings which collectively suggest that memory consolidation involves the gradual strengthening of connection between the entorhinal cortex and the medial prefrontal/anterior cingulate cortex (mPFC/ACC), a region that may permanently store the learned association. This newly formed connection allows for close interaction between the entorhinal cortex and the mPFC/ACC, through which the mPFC/ACC gains access to neocortical regions that store the content of memory. Thus, the entorhinal cortex may serve as a gatekeeper of cortical memory network by selectively interacting either with the hippocampus or mPFC/ACC depending on the age of memory. This model provides a new framework for a modification of cortical memory network during systems consolidation, thereby adding a fresh dimension to future studies on its biological mechanism.

  15. 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...

  16. 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.

  17. Chicago, Keynes and Fiscal Policy

    Directory of Open Access Journals (Sweden)

    Esteban Pérez Caldentey

    2003-01-01

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

  18. 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.

  19. Measurements of uranium mill tailings consolidation characteristics

    Energy Technology Data Exchange (ETDEWEB)

    Fayer, M J

    1985-02-01

    A series of experiments were conducted on uranium mill tailings from the tailings pile in Grand Junction, Colorado, to determine their consolidation characteristics. Three materials (sand, sand/slimes mix, slimes) were loaded under saturated conditions to determine their saturated consolidated behavior. During a separate experiment, samples of the slimes material were kept under a constant load while the pore pressure was increased to determine the partially saturated consolidation behavior. Results of the saturated tests compared well with published data. Sand consolidated the least, while slimes consolidated the most. As each material consolidated, the measured hydraulic conductivity decreased in a linear fashion with respect to the void ratio. Partially saturated experiments with the slimes indicated that there was little consolidation as the pore pressure was increased progressively above 7 kPa. The small amount of consolidation that did occur was only a fraction of the amount of saturated consolidation. Preliminary measurements between pore pressures of 0 and 7 kPa indicated that measurable consolidation could occur in this range of pore pressure, but only if there was no load. 13 references, 13 figures.

  20. Fiscal decentralization and the challenges of public ecological services delivery

    Directory of Open Access Journals (Sweden)

    N.V. Kotenko

    2015-06-01

    provides for the official consolidation of local authorities which meets lots of resistance from communities. To overcome obstacles and make it really voluntary there are propositions to account natural marks and distributive criteria basing on ecosystem approach. The analysis of financial autonomy of local budgets shows that the prior part of local public revenues continues to form by intergovernmental fiscal transfers. For the purpose to provide sustainable development of communities authors propose to include ecological components into the system of budget equalization and compensation. This paper proves the inadequacy of horizontal equalization procedures for management of the system of general territorial nature use. The main reason for it is the inferior fiscal potential of the state environment tax and payments fixed attached to the local budgets. On the contrary, establishment of the ecological subsidies to the budget management allows to finance the local projects of expanded reproduction of territory and its ecological infrastructure. To resolve this problem authors propose to assess the quantity of ecological subsidy basing on the next parameters: the amount of population of rated community (political unit; the financial standard of budgetary provision of ecological services, compensate coefficients. The compensate coefficients must be individual to particular territory and take into account the ecological degradation pace, the efficiency and experience of ecological public program implementation, the tendency of degradation of independent nature components that is in keeping with existent levels of man's impact, the particularity of ecological service provisioning in exclusion zone. Conclusions and directions of further researches. To summarize, reform of fiscal decentralization in Ukraine is really needed and has opportunities. But it needs prudence and accurate economic ground. Cooperation and consolidation of communities on the basis of common interests and

  1. Consolidated Incineration Facility model videotape

    Energy Technology Data Exchange (ETDEWEB)

    Krolewski, J F; Augsburger, S T

    1988-01-01

    A Consolidated Incineration Facility (CIF) is in final design for construction at the Savannah River Plant in Aiken, South Carolina. The CIF will detoxify and volume reduce combustible radioactive, hazardous and mixed waste. A study model was constructed during scope development for project authorization to assist with equipment layout and insure sufficient maintenance access. To facilitate the Department of Energy Validation process, a videotape of the model was developed. This ten minute videotape includes general information about the incineration process and a tour of the study model with a discussion of activities in each area. The videotape will be shown and the current status and schedule for the CIF presented.

  2. Implications of Fiscal Responsibility on Economic Growth

    National Research Council Canada - National Science Library

    Anca Florentina Gavriluţă (Vatamanu)

    2017-01-01

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

  3. Searching for Political Fiscal Cycles in Hungary

    Directory of Open Access Journals (Sweden)

    Endrit Lami

    2013-12-01

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

  4. An avenue for expansionary fiscal contractions

    OpenAIRE

    Afonso, António

    2007-01-01

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

  5. Deposited sediment settlement and consolidation mechanisms

    Directory of Open Access Journals (Sweden)

    Shuai-jie Guo

    2015-10-01

    Full Text Available In order to study deposited sediment settlement and consolidation mechanisms, sediment settlement experiments were conducted using a settlement column. Based on the experimental results, sediment settlement stage definition, excessive pore pressure (EPP dissipation, and consolidation constitutive equations are discussed. Three stages, including the free settlement, hindered settlement, and self-weight consolidation settlement stages, are defined. The results of this study show that sediment settlement is mainly affected by the initial sediment concentration and initial settlement height, and the interface settlement rate is attenuated linearly with time on bilogarithmic scales during the hindered settlement and self-weight consolidation settlement stages. Moreover, the deposited sediment layer in the self-weight consolidation settlement stage experiences large strains, and the settlement amount in this stage is about 32% to 59% of the initial height of deposited sediment. EPP is nonlinearly distributed in the settlement direction, and consolidation settlement is faster than EPP dissipation in the self-weight consolidation settlement stage. Consolidation constitutive equations for the hydraulic conductivity and effective stress, applicable to large-strain consolidation calculation, were also determined and fitted in the power function form.

  6. 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...

  7. 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...

  8. 7 CFR 915.6 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  9. 7 CFR 945.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  10. 7 CFR 947.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  11. 7 CFR 956.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  12. 7 CFR 1260.111 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  13. 7 CFR 947.114 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  14. 12 CFR 545.101 - Fiscal agency.

    Science.gov (United States)

    2010-01-01

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

  15. 7 CFR 966.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  16. 7 CFR 948.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  17. 7 CFR 1221.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  18. 7 CFR 905.11 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  19. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  20. 7 CFR 1205.307 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  1. 7 CFR 1150.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  2. 7 CFR 1230.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  3. 7 CFR 1220.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  4. 7 CFR 1212.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  5. 7 CFR 959.104 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  6. 7 CFR 946.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  7. 7 CFR 930.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  8. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

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

  9. 7 CFR 1218.8 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  10. 7 CFR 956.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  11. 7 CFR 925.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  12. 31 CFR 330.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 330.9 Section 330.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... OF UNITED STATES SAVINGS BONDS AND UNITED STATES SAVINGS NOTES (FREEDOM SHARES) § 330.9 Fiscal...

  13. 7 CFR 927.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  14. 7 CFR 959.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  15. 7 CFR 906.15 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  16. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  17. 7 CFR 1250.303 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  18. 7 CFR 1206.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  19. 7 CFR 945.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  20. 7 CFR 953.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  1. 7 CFR 958.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  2. 7 CFR 955.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  3. FISCAL POLICY AND FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    Burim GASHI

    2014-06-01

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

  4. 26 CFR 1.1502-3 - Consolidated tax credits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for a consolidated return...

  5. 12 CFR 619.9110 - Consolidation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Consolidation. 619.9110 Section 619.9110 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9110 Consolidation. Creation of one new organizational entity from two or more existing entities or parts thereof....

  6. Shockwave Consolidation of Nanostructured Thermoelectric Materials

    Science.gov (United States)

    Prasad, Narasimha S.; Taylor, Patrick; Nemir, David

    2014-01-01

    Nanotechnology based thermoelectric materials are considered attractive for developing highly efficient thermoelectric devices. Nano-structured thermoelectric materials are predicted to offer higher ZT over bulk materials by reducing thermal conductivity and increasing electrical conductivity. Consolidation of nano-structured powders into dense materials without losing nanostructure is essential towards practical device development. Using the gas atomization process, amorphous nano-structured powders were produced. Shockwave consolidation is accomplished by surrounding the nanopowder-containing tube with explosives and then detonating. The resulting shock wave causes rapid fusing of the powders without the melt and subsequent grain growth. We have been successful in generating consolidated nano-structured bismuth telluride alloy powders by using the shockwave technique. Using these consolidated materials, several types of thermoelectric power generating devices have been developed. Shockwave consolidation is anticipated to generate large quantities of nanostructred materials expeditiously and cost effectively. In this paper, the technique of shockwave consolidation will be presented followed by Seebeck Coefficient and thermal conductivity measurements of consolidated materials. Preliminary results indicate a substantial increase in electrical conductivity due to shockwave consolidation technique.

  7. Micropolitics, Community Identity, and School Consolidation

    Science.gov (United States)

    Warner, Wanda M.; Brown, Monica Wills; Lindle, Jane Clark

    2010-01-01

    The practice of public school consolidation has a long history in the United States. School consolidation involves several stakeholders and is tied to a community's identity. Educational leaders are faced with tough dilemmas among responding to student needs, meeting fiduciary responsibilities to constituencies, and addressing adult concerns about…

  8. THE EVOLUTION OF FISCAL INDICATORS IN THE LAST YEARSIN ROMANIA

    Directory of Open Access Journals (Sweden)

    Kulcsar Edina

    2011-07-01

    Full Text Available Tax revenues are an important part of budget revenues, and their structure represent the mirror of government's fiscal policy. Also their level and structure reflects the evolution of the economy in general. The evolution of tax revenues has been influenced by the financial crisis of this period. The tax revenue structure in Romania is characterized by relatively high share of indirect taxes revenues in comparison with another European Union states, where the share of revenues from direct, indirect taxes and social contribution is relatively close. Government expenditure is vital for the economy especially if they are focused on productive areas. They are the engine of economic developments and plays an important role in raising the standard of living of population in a state. In the last years, the growth rate of public expenditure was higher than the trend of tax revenues increase. Sizing revenue and public expenditure is essential for achieving the budget balance target and to meet the criterion stipulated in the Stability and Growth Pact. According to the Pact, the budget deficit may not exceed 3% of GDP. This development asymmetric led to increased deficits in the last years. The high level of structural deficit has canceled an initiative to tax relaxation in this recession period. The need for fiscal consolidation has been paramount in the context of chronic deficit and difficulties faced in financing it. The opportune solution to finance the high public deficit and to achieve the objective of financial stability of the economy was contracting of public debt from International Monetary Fund. Other measures to reduce the deficit were the reduction of public expenditure and increasing tax revenues. We propose in this paper to analyze the evolution of fiscal indicators in comparison with the evolution of macroeconomic indicators to capture the reaction of taxpayers and economic environment at measures adopted.

  9. Is autism partly a consolidation disorder?

    Science.gov (United States)

    Femia, Lisa A; Hasselmo, Michael E

    2002-12-01

    Computational modeling has been useful for understanding processes of encoding and consolidation in cortical structures. In particular, this work suggests a role of neuromodulators in setting dynamics for consolidation processes during different stages of waking and sleep. Because autistic individuals show symptoms of a cognitive nature coupled with a high prevalence of comorbid conditions such as epileptiform discharge during sleep and sleep disorders, it is possible that autism could involve a breakdown in consolidation processes, which are essential to build effective cognitive representations of the environment on the basis of individual experiences. In this article, theories of consolidation during different stages of waking and sleep and the role of different neuromodulators in these consolidation processes are reviewed in conjunction with different features of autism, which may be understood in the context of these theories.

  10. Control of Bank Consolidated Financial Statements Quality

    Directory of Open Access Journals (Sweden)

    Margarita S. Ambarchyan

    2013-01-01

    Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

  11. Fuel consolidation demonstration program: Final Report

    Energy Technology Data Exchange (ETDEWEB)

    1990-06-01

    EPRI, Northeast Utilities, Baltimore Gas and Electric, the US Department of Energy and Combustion Engineering are engaged in a program to develop a system for consolidating spent fuel and a method of storing the consolidated fuel in the spent fuel storage pool which is licensable by the US Nuclear Regulatory Commission. Fuel consolidation offers a means of substantially increasing the capacity of spent fuel storage pools. This is a final report of the Fuel Consolidation Demonstration Program. It provides a review of the overall program, a summary of the results obtained, the lessons learned, and an assessment of the present status of the consolidation system developed in the program. 7 refs., 15 figs., 5 tabs.

  12. SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Szora Tamas Atila

    2012-12-01

    Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

  13. Dysfunctional overnight memory consolidation in ecstasy users.

    Science.gov (United States)

    Smithies, Vanessa; Broadbear, Jillian; Verdejo-Garcia, Antonio; Conduit, Russell

    2014-08-01

    Sleep plays an important role in the consolidation and integration of memory in a process called overnight memory consolidation. Previous studies indicate that ecstasy users have marked and persistent neurocognitive and sleep-related impairments. We extend past research by examining overnight memory consolidation among regular ecstasy users (n=12) and drug naïve healthy controls (n=26). Memory recall of word pairs was evaluated before and after a period of sleep, with and without interference prior to testing. In addition, we assessed neurocognitive performances across tasks of learning, memory and executive functioning. Ecstasy users demonstrated impaired overnight memory consolidation, a finding that was more pronounced following associative interference. Additionally, ecstasy users demonstrated impairments on tasks recruiting frontostriatal and hippocampal neural circuitry, in the domains of proactive interference memory, long-term memory, encoding, working memory and complex planning. We suggest that ecstasy-associated dysfunction in fronto-temporal circuitry may underlie overnight consolidation memory impairments in regular ecstasy users.

  14. Fiscal ethics, policies, and theories

    Directory of Open Access Journals (Sweden)

    Andrés Blanco

    2016-08-01

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

  15. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

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

  16. The FCC in Fiscal 1971.

    Science.gov (United States)

    Federal Communications Commission, Washington, DC.

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

  17. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

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

  18. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

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

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

  19. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

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

  20. System consolidation of memory during sleep.

    Science.gov (United States)

    Born, Jan; Wilhelm, Ines

    2012-03-01

    Over the past two decades, research has accumulated compelling evidence that sleep supports the formation of long-term memory. The standard two-stage memory model that has been originally elaborated for declarative memory assumes that new memories are transiently encoded into a temporary store (represented by the hippocampus in the declarative memory system) before they are gradually transferred into a long-term store (mainly represented by the neocortex), or are forgotten. Based on this model, we propose that sleep, as an offline mode of brain processing, serves the 'active system consolidation' of memory, i.e. the process in which newly encoded memory representations become redistributed to other neuron networks serving as long-term store. System consolidation takes place during slow-wave sleep (SWS) rather than rapid eye movement (REM) sleep. The concept of active system consolidation during sleep implicates that (a) memories are reactivated during sleep to be consolidated, (b) the consolidation process during sleep is selective inasmuch as it does not enhance every memory, and (c) memories, when transferred to the long-term store undergo qualitative changes. Experimental evidence for these three central implications is provided: It has been shown that reactivation of memories during SWS plays a causal role for consolidation, that sleep and specifically SWS consolidates preferentially memories with relevance for future plans, and that sleep produces qualitative changes in memory representations such that the extraction of explicit and conscious knowledge from implicitly learned materials is facilitated.

  1. Self-consolidating concrete homogeneity

    Directory of Open Access Journals (Sweden)

    Jarque, J. C.

    2007-08-01

    Full Text Available Concrete instability may lead to the non-uniform distribution of its properties. The homogeneity of self-consolidating concrete in vertically cast members was therefore explored in this study, analyzing both resistance to segregation and pore structure uniformity. To this end, two series of concretes were prepared, self-consolidating and traditional vibrated materials, with different w/c ratios and types of cement. The results showed that selfconsolidating concretes exhibit high resistance to segregation, albeit slightly lower than found in the traditional mixtures. The pore structure in the former, however, tended to be slightly more uniform, probably as a result of less intense bleeding. Such concretes are also characterized by greater bulk density, lower porosity and smaller mean pore size, which translates into a higher resistance to pressurized water. For pore diameters of over about 0.5 μm, however, the pore size distribution was found to be similar to the distribution in traditional concretes, with similar absorption rates.En este trabajo se estudia la homogeneidad de los hormigones autocompactantes en piezas hormigonadas verticalmente, determinando su resistencia a la segregación y la uniformidad de su estructura porosa, dado que la pérdida de estabilidad de una mezcla puede conducir a una distribución no uniforme de sus propiedades. Para ello se han fabricado dos tipos de hormigones, uno autocompactante y otro tradicional vibrado, con diferentes relaciones a/c y distintos tipos de cemento. Los resultados ponen de manifiesto que los hormigones autocompactantes presentan una buena resistencia a la segregación, aunque algo menor que la registrada en los hormigones tradicionales. A pesar de ello, su estructura porosa tiende a ser ligeramente más uniforme, debido probablemente a un menor sangrado. Asimismo, presentan una mayor densidad aparente, una menor porosidad y un menor tamaño medio de poro, lo que les confiere mejores

  2. 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.

  3. State and local fiscal impacts associated with nuclear energy centers: some initial considerations

    Energy Technology Data Exchange (ETDEWEB)

    Bjornstad, D.J.

    1976-04-01

    The concept of the nuclear energy center is designed to consolidate a number of electrical power reactors and/or related fuel cycle activities on a single site. Such a siting strategy would concentrate a great deal of economic activity in one area and, as a consequence, generate significant impacts on state and local governments by increasing tax bases and public service demands and by altering intergovernmental fiscal relations. This study was designed to place rough empirical measures on relevant impact variables and to highlight areas for which a need for further research was indicated.

  4. Evaluation consolidated under Financial Group Banca Transilvania

    Directory of Open Access Journals (Sweden)

    Chebac Neculina

    2009-06-01

    Full Text Available One of the components of prudence measures adopted by the competentauthorities with the regulation and supervision of financial markets at national andEuropean level is mandatory consolidation of accounts. Romania as member of theEuropean Union it harmonized national regulations with the European consolidation ofaccounts of companies. For the banks have been issued by the appropriate rules by theregulators authority, concerned by National Bank of Romania. In accordance withnational regulations, companies are required to prepare annual consolidated financialstatements may make such situations according to the regulations or accounting inaccordance with Directive VII of the European Economic Community, underInternational Financial Reporting Standards.

  5. CONSOLIDATIVE PRIMARY PULMONARY LYMPHOMA: THREE MISDIAGNOSED CASES

    Institute of Scientific and Technical Information of China (English)

    陈恩国; 余碧芸; 洪武军; 应可净

    2003-01-01

    Objective: To investigate the clinical features and the reason of misdiagnosis of consolidative primary pulmonary lymphoma. Methods: Retrospective study was conducted for three cases with consolidative primary pulmonary lymphoma(PPL). The relevant literatures of primary pulmonary lymphoma in recent years were also reviewed. Results: All patients had been misdiagnosed for a long time due to the non-specific clinical features. Conclusion: Consolidative PPL is difficult to diagnose and is misdiagnosed frequently in clinic. Definitive diagnosis of PPL requires an adequate biopsy specimen. The most important prognostic factor is the histology.

  6. RLV Hopper: consolidated system concept

    Energy Technology Data Exchange (ETDEWEB)

    Spies, Johann [Astrium - Space Infrastructure, Bremen (Germany)

    2003-11-01

    The Hopper, a concept for a reusable launch system was developed and found attractive in the frame of FESTIP, ESA's Future European Space Transportation Initiation Programme. Later, in the national German ASTRA programme this concept was adapted to newly emerged requirement and subjected to a detailed design loop. Taking off horizontally and staging at high sub-orbital velocity, the Hopper needs a rail-guided launch sled, downrange landing, re-transportation back to the launch site, and one, but only one upper stage. Horizontal take-off is used to improve safety and to reduce thrust requirement, and number, mass, and cost of main engines, and also problems with vehicle centering. Transporting of the cargo (e.g. payload and expendable upper stage) in the RLV results in only one aerodynamically affected flight configuration. Staging at high sub-orbital velocity above the sensible atmosphere enables the use of only one standardised upper stage for all missions. Using a cryogenic upper stage the Hopper system is nearly optimally staged for the dimensioning GTO mission. The paper describes the consolidated unmanned RLV concept and highlights areas of special interest, evolution potential, and further steps. (Author)

  7. Fiscal policy : Brazilian fiscal policy in crisis context

    OpenAIRE

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Syed Ammad

    2012-09-01

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

  9. Consolidation and reconsolidation: two lives of memories?

    Science.gov (United States)

    McKenzie, Sam; Eichenbaum, Howard

    2011-07-28

    Most studies on memory consolidation consider the new information as if it were imposed on a tabula rasa, but considerable evidence indicates that new memories must be interleaved within a large network of relevant pre-existing knowledge. Early studies on reconsolidation highlighted that a newly consolidated memory could be erased after reactivation, but new evidence has shown that an effective reactivation experience must also involve memory reorganization to incorporate new learning. The combination of these observations on consolidation and reconsolidation highlights the fundamental similarities of both phenomena as the integration of new information and old, and it suggests reconsolidation = consolidation as a neverending process of schema modification. Copyright © 2011 Elsevier Inc. All rights reserved.

  10. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  11. Rate type isotach compaction of consolidated sandstone

    NARCIS (Netherlands)

    Waal, J.A. de; Thienen-Visser, K. van; Pruiksma, J.P.

    2015-01-01

    Laboratory experiments on samples from a consolidated sandstone reservoir are presented that demonstrate rate type compaction behaviour similar to that observed on unconsolidated sands and soils. Such rate type behaviour can have large consequences for reservoir compaction, surface subsidence and

  12. Fiscal Federalism in Russia: A Canadian Perspective

    OpenAIRE

    2001-01-01

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

  13. Healthcare mergers and acquisitions: strategies for consolidation.

    Science.gov (United States)

    Zuckerman, Alan M

    2011-01-01

    The passage of federal healthcare reform legislation, in combination with other factors, makes it likely that the next few years will be a major period of consolidation for healthcare organizations. This article examines the seven key forces reshaping healthcare delivery--from insurance industry consolidation to cost inflation to the increasing gap between financially strong and struggling providers--and provides advice for organizations on both sides of an acquisition.

  14. Consolidation Properties of Highly Plastic Clay During Osmotic Pressure Consolidation Test

    Institute of Scientific and Technical Information of China (English)

    魏静; 王建华

    2003-01-01

    For the very soft clay with high water content, its void ratio, compressibility coefficient and permeability varied with stress during consolidation. It is necessary to use large strain consolidation based on the permeabilityvoid ratio relationship and effective stressvoid ratio relationship to analyze these properties. To overcome the disadvantages of conventional oedometer test, and determine the effective stressvoid relations of this kind of soil, osmotic pressure consolidation test for highly plastic clay study and the expression of permeabilityvoid ratio are performed. Therefore, the decided properties will be reasonably used for solving the large strain consolidation equation.

  15. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    2013-11-01

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

  16. 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.

  17. L‘ESPACE FISCAL EUROPEEN

    OpenAIRE

    Dragos CHILEA

    2009-01-01

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

  18. 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.

  19. 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

  20. [Impacts of farmland consolidation on farmland landscape].

    Science.gov (United States)

    Deng, Jinsong; Wang, Ke; Li, Jun; Xu, Junfeng; Shen, Zhangquan; Gao, Yurong

    2006-01-01

    Farmland consolidation is the act of regulating, improving, and comprehensively renovating the structure, quality, and layout of field, water, road, forestry, and village in the countryside in a certain area by means of administration, economy, law, and engineering techniques according to the goal and usage defined by land use planning, so as to improve farmland use rate and its output rate, to increase farmland area, and to achieve better productive, living, and ecological environment. Recently, farmland consolidation has been carried out all over the country, especially in its economy-developed regions. But, unscientific planning and unsuitable farmland consolidation engineering have negative effects on field ecological system. In this paper, based on the technology of GIS and RS, the basic theories and methods of landscape ecology and a compositive grading method were applied to analysis the dynamics of farmland landscape fragmentation in Tongxiang county. The results showed that the farmland landscape fragmentation in this county was strongly affected by consolidation. More attention should be paid to the protection of farmland landscape during consolidation, and to avoid or decrease the negative effects resulted from unscientific planning and unsuitable farmland consolidation engineering.

  1. Legal awareness and consolidation of Russian society

    Directory of Open Access Journals (Sweden)

    A. Kuriukin

    2015-01-01

    Full Text Available In article the author considers a question of interaction and mutually definition of sense of justice as phenomenon and political consolidation of society as process and result. Recognizing that positive type of political consolidation of society today admits democratic, despite existence of other types - nationalist, radical, religious and fundamentalist, the author carries out the analysis of its structural components, in relation to their reflectionand refraction in modern Russian sense of justice. The methodology includes logiko-legal, system and structural, concrete and sociological, and other methods of scientific sociological research. Results: By results of the analysis the conclusion of that modern Russian society seeks to be consolidated on mobilization type is drawn, round the specific personality, unconditionally supporting the bright political acts and actions embodying separate moods and expectations of masses. For the rest, from positions of sense of justice, the base of public consolidation remains very weak, therefore she hardly achievable. Accurately understanding it, the Russian power successfully substitutes public consolidation for consolidation of political establishment.

  2. Horizontal fiscal imbalance in Germany

    Directory of Open Access Journals (Sweden)

    Paweł Kowalik

    2015-04-01

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

  3. Planck pre-launch status: The optical system

    DEFF Research Database (Denmark)

    Tauber, J. A.; Nørgaard-Nielsen, Hans Ulrik; Ade, P. A. R.

    2010-01-01

    Planck is a scientific satellite that represents the next milestone in space-based research related to the cosmic microwave background, and in many other astrophysical fields. Planck was launched on 14 May of 2009 and is now operational. The uncertainty in the optical response of its detectors...

  4. Planck pre-launch status: The Planck mission

    DEFF Research Database (Denmark)

    Tauber, J. A.; Mandoles, N.; Puget, J.-L.

    2010-01-01

    The European Space Agency's Planck satellite, launched on 14 May 2009, is the third-generation space experiment in the field of cosmic microwave background (CMB) research. It will image the anisotropies of the CMB over the whole sky, with unprecedented sensitivity ( ~ 2 × 10-6) and angular...

  5. Planck pre-launch status: High Frequency Instrument polarization calibration

    CERN Document Server

    Rosset, C; Ponthieu, N; Ade, P; Catalano, A; Conversi, L; Couchot, F; Crill, B P; Désert, F -X; Ganga, K; Giard, M; Giraud-Héraud, Y; Haïssinski, J; Henrot-Versillé, S; Holmes, W; Jones, W C; Lamarre, J -M; Lange, A; Leroy, C; Macías-Pérez, J; Maffei, B; de Marcillac, P; Miville-Deschênes, M -A; Montier, L; Noviello, F; Pajot, F; Perdereau, O; Piacentini, F; Piat, M; Plaszczynski, S; Pointecouteau, E; Puget, J -L; Ristorcelli, I; Savini, G; Sudiwala, R; Veneziani, M; Yvon, D

    2010-01-01

    The High Frequency Instrument of Planck will map the entire sky in the millimeter and sub-millimeter domain from 100 to 857 GHz with unprecedented sensitivity to polarization ($\\Delta P/T_{\\tiny cmb} \\sim 4\\cdot 10^{-6}$) at 100, 143, 217 and 353 GHz. It will lead to major improvements in our understanding of the Cosmic Microwave Background anisotropies and polarized foreground signals. Planck will make high resolution measurements of the $E$-mode spectrum (up to $\\ell \\sim 1500$) and will also play a prominent role in the search for the faint imprint of primordial gravitational waves on the CMB polarization. This paper addresses the effects of calibration of both temperature (gain) and polarization (polarization efficiency and detector orientation) on polarization measurements. The specific requirements on the polarization parameters of the instrument are set and we report on their pre-flight measurement on HFI bolometers. We present a semi-analytical method that exactly accounts for the scanning strategy of...

  6. The Study on Provincial-level Land Consolidation Zoning

    Institute of Scientific and Technical Information of China (English)

    Guoping; CHEN; Xiaowei; WU

    2013-01-01

    The principles and methods of regional land consolidation in Yunnan Province are expounded. On the basis of differences in topography, climate, soil, hydrology and other natural conditions and the characteristics of spatial layout of land use, agricultural zoning, cropping system and land consolidation measures, the land consolidation zoning indicator system composed of five indicators covering ecological environment, socio-economy, land use, land consolidation and land quality is established by using the GIS spatial analysis and mathematical analysis. Against this backdrop, the Yunnan Province is divided into five first-level land consolidation zones, including the middle-mountain lake basin plateau consolidation zone in central Yunnan, the middle and low mountain wide valley basin consolidation zone in southwest Yunnan, the karst middle and low mountains consolidation zone in southeast Yunnan, the high-mountain and highlands consolidation zone in northeast Yunnan, the middle -mountain and mountain plateau consolidation zone in northeast Yunnan.

  7. The relationship between fiscal and monetary policy

    Directory of Open Access Journals (Sweden)

    A. CAIRNCROSS

    2013-12-01

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

  8. 7 CFR 958.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

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

  9. 31 CFR 342.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 342.9 Section 342.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.9...

  10. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

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

  11. 7 CFR 1216.11 - Fiscal year.

    Science.gov (United States)

    2010-01-01

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

  12. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

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

  13. A Taylor Rule for Fiscal Policy

    NARCIS (Netherlands)

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

    2011-01-01

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

  14. Measuring Fiscal Capacity of School Systems.

    Science.gov (United States)

    Green, Harry A.

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

  15. 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.

  16. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

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

  17. 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.

  18. 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)...

  19. 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...

  20. Is fiscal policy coordination in EMU desirable?

    NARCIS (Netherlands)

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

    2001-01-01

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

  1. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

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

    Monetary union in Europe started in 1999. The fiscal policy implications are, in many ways, more complex than the monetary issues. This book contains 11 papers and three review essays, which analyze a spectrum of empirical, theoretical, institutional and political aspects of the design and impact......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...... of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co...

  2. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

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

    Monetary union in Europe started in 1999. The fiscal policy implications are, in many ways, more complex than the monetary issues. This book contains 11 papers and three review essays, which analyze a spectrum of empirical, theoretical, institutional and political aspects of the design and impact......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...... of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co...

  3. 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.

  4. 48 CFR 232.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

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

  5. 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

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

    Science.gov (United States)

    Wolensky, Robert P.; Enright, Robert B.

    1991-01-01

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

  7. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

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

  8. What are the Effects of Fiscal Policy Shocks?

    NARCIS (Netherlands)

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

    2002-01-01

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

  9. 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.

  10. Investigations of stone consolidants by neutron imaging

    Energy Technology Data Exchange (ETDEWEB)

    Hameed, F. [Atomic Institute of the Austrian Universities, Vienna University of Technology, Vienna (Austria)], E-mail: hameed@ati.ac.at; Schillinger, B. [Technische Universitaet Muenchen, FRM II and Physics Department E21, Garching (Germany); Rohatsch, A. [Institute for Engineering Geology, Vienna University of Technology, Vienna (Austria); Zawisky, M.; Rauch, H. [Atomic Institute of the Austrian Universities, Vienna University of Technology, Vienna (Austria)

    2009-06-21

    The chemical preservation and structural reintegration of natural stones applied in historical buildings is carried out by the use of different stone strengtheners. As these agents contain hydrogen, they offer good properties for neutron imaging. The main interest in the restoration process is the development of a suitable stone consolidant. In cooperation with the St. Stephans Cathedral and the geologists at Vienna University of Technology, we are investigating the penetration depth and distribution of different stone consolidants. These studies are being carried out with different stone samples, mostly porous natural building stones, limestones and sandstones. The two strengtheners used in this study are ethyl silicate ester (Wacker OH100) and dissolved polymethylmetacrylate (PMMA, Paraloid B72). Neutron radiography and neutron tomography can be used successfully to visualize the distribution of consolidants both in two and three dimensions.

  11. Strategies for selling and consolidating physician practices.

    Science.gov (United States)

    Mancino, D M

    1997-01-01

    The changing dynamics of healthcare service delivery is forcing many physicians to consider selling their practices to hospitals or health plans or consolidating them with other practices. Besides being subject to the corporate and tax requirements that apply to the sale of any business, the sale of physician practices is also subject to Federal fraud and abuse and self-referral laws. Several sale strategies are available to physicians who desire to sell or consolidate their practices, including asset sales, stock sales, forward mergers, drop down consolidations, spinoffs, and statutory mergers. Each strategy has advantages and disadvantages, but whichever strategy is chosen, both sellers and buyers must ensure that tax issues are addressed and that the transaction complies with the requirements of Federal anti-kickback and self-referral laws.

  12. Investigations of stone consolidants by neutron imaging

    Science.gov (United States)

    Hameed, F.; Schillinger, B.; Rohatsch, A.; Zawisky, M.; Rauch, H.

    2009-06-01

    The chemical preservation and structural reintegration of natural stones applied in historical buildings is carried out by the use of different stone strengtheners. As these agents contain hydrogen, they offer good properties for neutron imaging. The main interest in the restoration process is the development of a suitable stone consolidant. In cooperation with the St. Stephans Cathedral and the geologists at Vienna University of Technology, we are investigating the penetration depth and distribution of different stone consolidants. These studies are being carried out with different stone samples, mostly porous natural building stones, limestones and sandstones. The two strengtheners used in this study are ethyl silicate ester (Wacker OH100) and dissolved polymethylmetacrylate (PMMA, Paraloid B72). Neutron radiography and neutron tomography can be used successfully to visualize the distribution of consolidants both in two and three dimensions.

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

    Directory of Open Access Journals (Sweden)

    Miguel Requena Tapia

    2001-12-01

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

  14. 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.

  15. 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.

  16. El Régimen Fiscal de los bienes de la Iglesia durante el siglo IV

    Directory of Open Access Journals (Sweden)

    Narciso Santos Yanguas

    2011-01-01

    Full Text Available El patrimonio de la Iglesia, aunque remonta en sus orígenes a las comunidades cristianas de los 3 primeros siglos, no tendría un reconocimiento oficial hasta la época de Constantino. A continuación lo consolidaría el emperador Constancio II mediante la aplicación de exenciones fiscales. Dicho patrimonio se incrementaría a través de la apropiación de los templos paganos y de sus bienes, a pesar de la fase de regresión que supone la época de Juliano (361-363. A lo largo del siglo IV el Código Teodosiano documenta la situación de las propiedades eclesiásticas y su fiscalidad.The patrimony of the Church, whose origins can be traced back to the Christian communities of the first three centuries, will not officially reckoned until Emperor Constantine’s times. Emperor Constantius II would then consolidate it by applying fiscal exemptions. Despite the fact that Emperor Julian’s rule (361-363 can in itself explain a degree of diminution, the truth is that the said patrimony was increased by the appropriation of pagan temples and the goods contained in them. In the fourth century the Theodosian Codex lists ecclesiastical properties and their fiscal treatment.

  17. The consolidation of rafted sea ice

    Science.gov (United States)

    Bailey, E.; Feltham, D.; Sammonds, P.

    2009-04-01

    Rafting is an important process in the deformation of sea ice that occurs when two ice sheets collide. This process is particularly common in the North Caspian Sea, where ice floes override one another multiple times to produce thick sea ice features. To date, rafting has received little attention in the literature perhaps because in most regions pressure ridges produce the greatest loads on offshore structures. In the North Caspian Sea the shallow waters constrain the size to which pressure ridges can grow and the low salinity seems to favor rafting over ridging. Therefore it is likely that multiply-rafted sea ice may be the governing design feature for ice loads in the Caspian Sea. Here we present a one-dimensional, thermal-consolidation model for rafted sea ice. This is of interest because the degree of consolidation will affect the strength of a rafted structure, and therefore may be of value for modeling rafted ice loads. Results show that the thickness of the liquid layers reduces asymptotically with time, such that there always remains a thin liquid layer. We propose that when the liquid layer is equal to the surface roughness the adjacent layers can be considered consolidated. Using parameters specific to the North Caspian Sea, calculations show that it took 1hr, 14mins for the ice sheets to consolidate. To test the accuracy of the model concurrent experiments were carried out in the HSVA ice basin. During an experiment, equally sized portions of level ice were manually piled on top of one another to produce a rafted section. The rate of consolidation or bonding of the layers was then monitored by coring and using thermistors that were frozen into the level ice prior to rafting. Once consolidated, strength tests were carried out on the rafted ice and compared with those of level ice.

  18. Memory consolidation in the cerebellar cortex.

    Directory of Open Access Journals (Sweden)

    Daniel O Kellett

    Full Text Available Several forms of learning, including classical conditioning of the eyeblink, depend upon the cerebellum. In examining mechanisms of eyeblink conditioning in rabbits, reversible inactivations of the control circuitry have begun to dissociate aspects of cerebellar cortical and nuclear function in memory consolidation. It was previously shown that post-training cerebellar cortical, but not nuclear, inactivations with the GABAA agonist muscimol prevented consolidation but these findings left open the question as to how final memory storage was partitioned across cortical and nuclear levels. Memory consolidation might be essentially cortical and directly disturbed by actions of the muscimol, or it might be nuclear, and sensitive to the raised excitability of the nuclear neurons following the loss of cortical inhibition. To resolve this question, we simultaneously inactivated cerebellar cortical lobule HVI and the anterior interpositus nucleus of rabbits during the post-training period, so protecting the nuclei from disinhibitory effects of cortical inactivation. Consolidation was impaired by these simultaneous inactivations. Because direct application of muscimol to the nuclei alone has no impact upon consolidation, we can conclude that post-training, consolidation processes and memory storage for eyeblink conditioning have critical cerebellar cortical components. The findings are consistent with a recent model that suggests the distribution of learning-related plasticity across cortical and nuclear levels is task-dependent. There can be transfer to nuclear or brainstem levels for control of high-frequency responses but learning with lower frequency response components, such as in eyeblink conditioning, remains mainly dependent upon cortical memory storage.

  19. La dinámica de la sustentabilidad fiscal en los municipios urbanos de la Provincia de Mendoza

    Directory of Open Access Journals (Sweden)

    Raúl Molina

    2016-11-01

    Full Text Available La finalidad del trabajo es revisar el comportamiento fiscal comparado de los departamentos urbanos que forman parte del “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz y Las Heras, así como analizar distintos indicadores de sustentabilidad fiscal y su aplicación a la situación actual y futura de los mismos. A partir del análisis de la deuda pública consolidada y su relación con los resultados financieros de los respectivos municipios, se analizan las perspectivas de solvencia de cada uno de ellos, para determinar, en su caso, los esfuerzos fiscales necesarios para retomar la senda de la sustentabilidad. Sin duda, la efectividad de la política presupuestaria y tributaria, y el nivel del gasto público, repercuten claramente en los resultados de la gestión, pero hay también otros aspectos, como la selección de formas alternativas para financiar el gasto público y el manejo del endeudamiento, que impactan en los resultados financieros de los municipios. Clasificación JEL: H7.Palabras clave: Finanzas Públicas Intergubernamentales; Estados sub-nacionales; Solvencia fiscal; Sustentabilidad; Déficits. The dynamics of fiscal sustainability in the urban municipalities of the Province of MendozaAbstractThe purpose of this paper is to review the fiscal performance compared to urban municipalities of “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz and Las Heras and to analyze different indicators of fiscal sustainability and its application to the current and future situation of them. From the analysis of the consolidated public debt and its relationship to the financial performance of the respective municipalities, the prospects solvency of each of them are analyzed to determine the necessary fiscal efforts to resume the path of sustainability. Certainly the effectiveness of budgetaryl and tax policy, and the level of public spending clearly affect the results of management, but there are also other aspects such as the selection

  20. Consolidation modelling for thermoplastic composites forming simulation

    Science.gov (United States)

    Xiong, H.; Rusanov, A.; Hamila, N.; Boisse, P.

    2016-10-01

    Pre-impregnated thermoplastic composites are widely used in the aerospace industry for their excellent mechanical properties, Thermoforming thermoplastic prepregs is a fast manufacturing process, the automotive industry has shown increasing interest in this manufacturing processes, in which the reconsolidation is an essential stage. The model of intimate contact is investigated as the consolidation model, compression experiments have been launched to identify the material parameters, several numerical tests show the influents of the temperature and pressure applied during processing. Finally, a new solid-shell prismatic element has been presented for the simulation of consolidation step in the thermoplastic composites forming process.

  1. Local Identity in Times of Jurisdictional Consolidation

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Kjær, Ulrik

    2014-01-01

    Reforming the public sector has become increasingly popular. Some of the reforms have been jurisdictional consolidations of subnational authorities such as regions and municipalities. One question which remains unanswered is whether such consolidations affect citizens’ local identity? We take...... a first step towards providing an answer by examining whether citizens’ affective attachment to their municipality – and other administrative and geographical areas – declined or flourished in connection with a large-scale municipal reform implemented in Denmark in 2007. Empirically, we make use...

  2. The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices

    Directory of Open Access Journals (Sweden)

    Ionel Bostan

    2017-05-01

    Full Text Available The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the postEU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs’ mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection.

  3. Fiscal implications of population ageing.

    Science.gov (United States)

    Johnson, P

    1997-12-29

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

  4. 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.

  5. Consolidação fiscal nos Estados brasileiros: uma análise de duração

    Directory of Open Access Journals (Sweden)

    Bruno de Paula Rocha

    2008-08-01

    Full Text Available The objective of this paper is to analyze theduration of fiscal consolidation of Brazilianstates in the period 1986-2001. For thispropose, we applied the duration modelsmethodology. We sought to establish the maincharacteristics that explain the probability that astate would remain in fiscal balance, once it hasachieved that position. The non-parametricresults suggest that the probability that fiscalconsolidation will be maintained fallsdramatically after the first year and even moreafter the second year. Parametric analysis showsthat there is a core of relevant variables, such asthe Number of Failures, the PersonnelCosts/Net Current Revenue ratio, the dummyvariable for the years before the BrazilianConstitution of 1988, the dummy variable forthe years after the refinance law 9496/97 andthe polarization in the preferences of the partiesthat compose the Legislative Assembly.

  6. Dynamic Multi-period Freight Consolidation

    NARCIS (Netherlands)

    Perez Rivera, Arturo Eduardo; Mes, Martijn R.K.; Corman, Francesco; Voβ, Stefan; Negenborn, Rudy R.

    2015-01-01

    Logistic Service Providers (LSPs) offering hinterland transportation face the trade-off between efficiently using the capacity of long-haul vehicles and minimizing the first and last-mile costs. To achieve the optimal trade-off, freights have to be consolidated considering the variation in the

  7. Dynamic multi-period freight consolidation

    NARCIS (Netherlands)

    Perez Rivera, Arturo Eduardo; Mes, Martijn R.K.

    2016-01-01

    Logistic Service Providers (LSPs) o ering hinterland transportation face the trade-o between e ciently using the capacity of long-haul vehicles and minimizing the rst and last-mile costs. To achieve the optimal trade-o , freights have to be consolidated considering the variation in the arrival of

  8. Negative Reinforcement Impairs Overnight Memory Consolidation

    Science.gov (United States)

    Stamm, Andrew W.; Nguyen, Nam D.; Seicol, Benjamin J.; Fagan, Abigail; Oh, Angela; Drumm, Michael; Lundt, Maureen; Stickgold, Robert; Wamsley, Erin J.

    2014-01-01

    Post-learning sleep is beneficial for human memory. However, it may be that not all memories benefit equally from sleep. Here, we manipulated a spatial learning task using monetary reward and performance feedback, asking whether enhancing the salience of the task would augment overnight memory consolidation and alter its incorporation into…

  9. AMD and TACC Consolidation: A Delphi Study

    Science.gov (United States)

    2013-06-01

    single or several AMDs. Figure 1: US Probability of Fault Zones ( Fogler , 2010) Regardless of whether consolidation is pursued or not, a...and Information Technology (7 th ed.). New York, NY: McGraw-Hill/Irwin, 2011. Fogler , Peter. “Earthquakes: Risk, Detection, Warning, and Research

  10. 40 CFR 164.32 - Consolidation.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Consolidation. 164.32 Section 164.32 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS RULES OF PRACTICE GOVERNING HEARINGS, UNDER THE FEDERAL INSECTICIDE, FUNGICIDE, AND RODENTICIDE ACT, ARISING FROM REFUSALS...

  11. Learning and Consolidation of Novel Spoken Words

    Science.gov (United States)

    Davis, Matthew H.; Di Betta, Anna Maria; Macdonald, Mark J. E.; Gaskell, Gareth

    2009-01-01

    Two experiments explored the neural mechanisms underlying the learning and consolidation of novel spoken words. In Experiment 1, participants learned two sets of novel words on successive days. A subsequent recognition test revealed high levels of familiarity for both sets. However, a lexical decision task showed that only novel words learned on…

  12. Consolidating Air Force Maintenance Occupational Specialties

    Science.gov (United States)

    2016-01-01

    Level Current Assigned Level (91% of Authorized Level) 11% -17% 16% -11% 23 4. Long-Run Cost and Readiness Implications of Air Force...Requirements and Readiness .............. 19 4. Long-Run Cost and Readiness Implications of Air Force Specialty Consolidation ................. 23 Cost ...Force Specialty Constructs After Taking into Account Retention ......................................................... 16 Table 4.1. Cost Impacts of

  13. Consolidation and reconsolidation of object recognition memory.

    Science.gov (United States)

    Balderas, Israela; Rodriguez-Ortiz, Carlos J; Bermudez-Rattoni, Federico

    2015-05-15

    In the first part of this review, we will present evidence showing a functional double dissociation between different structures of the medial temporal lobe in the consolidation of object and object-in-context recognition memory. In addition, we will provide evidence to support this differential participation through protein synthesis inhibitors and neurotransmitters antagonists and agonists. This evidence points out that the perirhinal, prefrontal and insular cortices consolidate the information of individual stimuli, i.e., objects, while the hippocampus consolidates the contextual information where the objects were experimented. In the second part of this review, we will present evidence that shows that the perirhinal cortex is also necessary for reconsolidation of ORM; the destabilization/re-stabilization memory process upon its activation. In the final part of this review, we will present evidence that shows that ORM reconsolidation is an independent process from its retrieval in the perirhinal cortex. Altogether, this review depicts part of the mechanisms by which the medial temporal lobe processes the functional components of recognition memory, in both consolidation and reconsolidation.

  14. CASC Consolidates Its Liquid Propulsion Sector

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    @@ To consolidate its liquid rocket engine development ability, China Aerospace Science and Technology Corporation (CASC) integrated several of its subsidiaries, Beijing Aerospace Propulsion Institute, Beijing Institute of Aerospace Testing Technology, and Shanghai Institute of Space Propulsion (SISP) into the Academy of Aerospace Liquid Propulsion Technology (AALPT). The establishment of the new AALPT was announced on July 22 in Beijing.

  15. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... the identity of the customers who originate orders, or even the fact that two sets of orders may have... letters from 56 commenters in response to the proposed consolidated audit trail representing a wide range... comment letters received, 13 expressed support for the proposal; \\10\\ 36 expressed support, but...

  16. Modified-starch Consolidation of Alumina Ceramics

    Institute of Scientific and Technical Information of China (English)

    JU Chenhui; WANG Yanmin; YE Jiandong; HUANG Yun

    2008-01-01

    The alumina ceramics with the homogeneous microstructure and the higher density were fabricated via the modified-starch consolidation process by 1.0 wt%of a modified starch as a consolidator/binder.The swelling behavior of the modified oxidized tapioca starch was analyzed by optical microscope,and two other corn starches(common corn starch and high amylose COrn starch)were also analyzed for comparison.The modified starch used as a binder for the consolidation swelled at about 55℃.began to gelatinize at 65℃ and then was completely gelatinized at 75℃.But the corn starches could not be completely gelatinized even at 80℃for 1 h.The high-strength green bodies(10.6 MPa)with the complex shapes were produced.The green bodies were sintered without any binder burnout procedure at 1700℃and a relative density of 95.3% was obtained for the sintered bodies,which is similar to that of the sintered sample formed by conventional slip casting.In addition,the effect of temperature on the apparent viscosity of the starch/alumina slurry in the process was investigated,and the corresponding mechanism for the starch consolidation was discussed.

  17. Strategies for successfully consolidating revenue operations.

    Science.gov (United States)

    Mardon, Stephanie; Reed, Susan A; Parris, Robert; Bonser, Amanda

    2014-09-01

    Beginning a large revenue cycle consolidation project with a highly disciplined pilot project can support the goal of a predictable and efficient rollout systemwide. A commitment to consistent metrics pays off in continuous improvement, transparency, and accountability. Detailed staffing plans are essential to meeting milestone targets during the transition. The right technology is key to achieving standardization and to measuring progress.

  18. Consolidated Afloat Networks and Enterprise Services (CANES)

    Science.gov (United States)

    2016-03-01

    Intelligence , Surveillance and Reconnaissance, Information Operations, Logistics and Business domains require the CANES infrastructure to operate...2016 Major Automated Information System Annual Report Consolidated Afloat Networks and Enterprise Services (CANES) Defense Acquisition Management...Programs 3 Program Information 4 Responsible Office 4 References 4 Program Description 5 Business Case 6 Program Status 7

  19. Consolidated bioprocessing for biofuel production: recent advances

    OpenAIRE

    Chinn, Mari; Mbaneme,Veronica

    2015-01-01

    Veronica Mbaneme-Smith, Mari S Chinn Department of Biological and Agricultural Engineering, North Carolina State University, Raleigh, NC, USA Abstract: Consolidated bioprocessing (CBP), the combination of saccharolytic enzyme production and secretion, hydrolysis of polysaccharides, and fermentation of available sugars within a single-unit operation, improves cellulose conversion efficiency and decreases lignocellulosic biomass processing costs for producing biofuels and value-added products....

  20. 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...

  1. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

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

  2. FISCAL POLICY DYNAMICS, EMPLOYMENT AND CONSUMPTION

    Directory of Open Access Journals (Sweden)

    Cornelia VĂCEANU

    2015-06-01

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

  3. 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.

  4. Nicotine facilitates memory consolidation in perceptual learning.

    Science.gov (United States)

    Beer, Anton L; Vartak, Devavrat; Greenlee, Mark W

    2013-01-01

    Perceptual learning is a special type of non-declarative learning that involves experience-dependent plasticity in sensory cortices. The cholinergic system is known to modulate declarative learning. In particular, reduced levels or efficacy of the neurotransmitter acetylcholine were found to facilitate declarative memory consolidation. However, little is known about the role of the cholinergic system in memory consolidation of non-declarative learning. Here we compared two groups of non-smoking men who learned a visual texture discrimination task (TDT). One group received chewing tobacco containing nicotine for 1 h directly following the TDT training. The other group received a similar tasting control substance without nicotine. Electroencephalographic recordings during substance consumption showed reduced alpha activity and P300 latencies in the nicotine group compared to the control group. When re-tested on the TDT the following day, both groups responded more accurately and more rapidly than during training. These improvements were specific to the retinal location and orientation of the texture elements of the TDT suggesting that learning involved early visual cortex. A group comparison showed that learning effects were more pronounced in the nicotine group than in the control group. These findings suggest that oral consumption of nicotine enhances the efficacy of nicotinic acetylcholine receptors. Our findings further suggest that enhanced efficacy of the cholinergic system facilitates memory consolidation in perceptual learning (and possibly other types of non-declarative learning). In that regard acetylcholine seems to affect consolidation processes in perceptual learning in a different manner than in declarative learning. Alternatively, our findings might reflect dose-dependent cholinergic modulation of memory consolidation. This article is part of a Special Issue entitled 'Cognitive Enhancers'.

  5. Sleep enhances memory consolidation in children.

    Science.gov (United States)

    Ashworth, Anna; Hill, Catherine M; Karmiloff-Smith, Annette; Dimitriou, Dagmara

    2014-06-01

    Sleep is an active state that plays an important role in the consolidation of memory. It has been found to enhance explicit memories in both adults and children. However, in contrast to adults, children do not always show a sleep-related improvement in implicit learning. The majority of research on sleep-dependent memory consolidation focuses on adults; hence, the current study examined sleep-related effects on two tasks in children. Thirty-three typically developing children aged 6-12 years took part in the study. Actigraphy was used to monitor sleep. Sleep-dependent memory consolidation was assessed using a novel non-word learning task and the Tower of Hanoi cognitive puzzle, which involves discovering an underlying rule to aid completion. Children were trained on the two tasks and retested following approximately equal retention intervals of both wake and sleep. After sleep, children showed significant improvements in performance of 14% on the non-word learning task and 25% on the Tower of Hanoi task, but no significant change in score following the wake retention interval. Improved performance on the Tower of Hanoi may have been due to children consolidating explicit aspects of the task, for example rule-learning or memory of previous sequences; thus, we propose that sleep is necessary for consolidation of explicit memory in children. Sleep quality and duration were not related to children's task performance. If such experimental sleep-related learning enhancement is generalizable to everyday life, then it is clear that sleep plays a vital role in children's educational attainment.

  6. 31 CFR 501.717 - Consolidation of proceedings.

    Science.gov (United States)

    2010-07-01

    ... Trading With the Enemy Act (TWEA) Penalties § 501.717 Consolidation of proceedings. By order of the... cost or delay. Consolidation shall not prejudice any rights under this subpart and shall not affect...

  7. On the issue of modern Russian society’s consolidation

    Directory of Open Access Journals (Sweden)

    T. N. Samsonova

    2015-01-01

    Full Text Available The authors analyze the problems that challenge to consolidation of contemporary Russian society, such as social inequality in different spheres, high level of corruption, the inefficiency of public authorities, demographic problems etc, and trace major consolidation trends.

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

    Directory of Open Access Journals (Sweden)

    Julián Martínez Vargas

    2006-06-01

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

  9. Acquisition forecast: Fiscal year 1995

    Science.gov (United States)

    1995-01-01

    This volume includes projections of all anticipated FY95, and beyond, NASA contract actions above $25,000 that small and small disadvantaged businesses may be able to perform under direct contract with the government or as subcontractors. The forecast consolidates anticipated procurements at each NASA center into an agencywide report, with the aim of increasing industries' advance knowledge of NASA requirements and enhancing competition in contracting. Each center forecast report is divided into three principal categories of procurement: research and development, services, and supplies and equipment.

  10. Consolidation theory and rheology of mud: A literature survey

    NARCIS (Netherlands)

    Merckelbach, L.M.

    1996-01-01

    In the framework of project Strength evolution of soft consolidating mud layers, financially supported by the Netherlands Foundation of Technology, a literature survey on consolidation theory and rheological modelling of mud was carried out. A consolidation theory, focused on the Gibson equation (Gi

  11. Interpretation of Consolidation Test on Søvind Marl

    DEFF Research Database (Denmark)

    Grønbech, Gitte Lyng; Ibsen, Lars Bo; Nielsen, Benjaminn Nordahl

    2012-01-01

    The article deals with the interpretation of consolidation test in order to determine the preconsolidation stress; this is done by reviewing different methods. A main point in the article is the interaction between the consolidation and the secondary consolidation strains, and the methods used...

  12. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  13. 24 CFR 91.10 - Consolidated program year.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Consolidated program year. 91.10... Consolidated program year. (a) Each of the following programs shall be administered by a jurisdiction on a single consolidated program year, established by the jurisdiction: CDBG, ESG, HOME, and HOPWA. Except as...

  14. 24 CFR 91.402 - Consolidated program year.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Consolidated program year. 91.402... Consolidated Plan § 91.402 Consolidated program year. (a) Same program year for consortia members. All units of general local government that are members of a consortium must be on the same program year for CDBG, HOME...

  15. Correlation of Red Mud Consolidation with its Soil Properties

    Science.gov (United States)

    Stinson, John M.

    Consolidation tests of red muds from various bauxites allow the prediction of the extent of settlement in a mud lake and the rate of consolidation. Differences in the consolidation properties have been shown to correlate with the moisture contents at which the various muds change from a liquid to a plastic state, as indicated by the Atterberg Liquid and Plastic Limits.

  16. Sherburne National Wildlife Refuge : Fiscal Year 2002

    Data.gov (United States)

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

  17. Sherburne National Wildlife Refuge : Fiscal Year 2000

    Data.gov (United States)

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

  18. Sherburne National Wildlife Refuge : Fiscal Year 2001

    Data.gov (United States)

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

  19. 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.

  20. Windom Wetland Management District : Fiscal Year 2003

    Data.gov (United States)

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

  1. Windom Wetland Management District : Fiscal Year 2002

    Data.gov (United States)

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

  2. Windom Wetland Management District : Fiscal Year 2001

    Data.gov (United States)

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

  3. Fiscal autonomy of urban councils in Zimbabwe

    African Journals Online (AJOL)

    LAW

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

  4. Windom Wetland Management District : Fiscal Year 2000

    Data.gov (United States)

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

  5. 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...

  6. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-01

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

  7. Fiscal Year 2016 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-11-01

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

  8. Essays on fiscal and monetary policy

    OpenAIRE

    2005-01-01

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

  9. Fiscal Convergence in an Enlarged European Union

    Directory of Open Access Journals (Sweden)

    Georgeta VINTILĂ

    2014-02-01

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

  10. 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.

  11. Creating sustainable fiscal space for infrastructure

    OpenAIRE

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

    2015-01-01

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

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

    Science.gov (United States)

    1985-01-22

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

  13. A cellular mechanism for system memory consolidation

    Directory of Open Access Journals (Sweden)

    Michiel W. H. Remme

    2014-03-01

    Full Text Available Declarative memories initially depend on the hippocampus. Over a period of weeks to years, however, these memories become hippocampus-independent through a process called system memory consolidation. The underlying cellular mechanisms are unclear. Here, we suggest a consolidation mechanism, which is based on STDP and a ubiquitous anatomical network motif. As a first step in the memory consolidation process, we consider pyramidal neurons in the hippocampal CA1 area. These cells receive Schaffer collateral (SC input from the CA3 area at the proximal dendrites, and perforant path (PP input from entorhinal cortex at the distal dendrites. Both pathways carry sensory information that has been processed by cortical networks and that enters the hippocampus through the entorhinal cortex. Hence, information from entorhinal cortex reaches CA1 cells through an indirect pathway (via CA3 and SC and a direct pathway (PP. Memories are assumed to be initially stored in the recurrent CA3 network and the SC synapses during the awake, exploratory state. During a subsequent consolidation phase (during slow-wave sleep SC-dependent memories are partly transferred to the PP synapses. Through mathematical analysis and numerical simulations we show that this consolidation process occurs as a natural result from the combination of (1 STDP at PP synapses and (2 the temporal correlations between SC and PP activities, since the (indirect SC input is delayed compared to the (direct PP input by about 5-10 ms. With a detailed compartmental model we then show that the spatial tuning of a CA1 cell is copied from the proximal SC-synaptic inputs to the distal PP-inputs. Next, we repeated the network motif across many levels in a hierarchical network model: each direct connection at one level is part of the indirect pathway of the next level. Analysis and simulations of this hierarchical system demonstrate that memories gradually move from hippocampus into neocortex. Moreover, the

  14. 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”.

  15. Implementation of a consolidated, standardized database of environmental measurements data

    Energy Technology Data Exchange (ETDEWEB)

    James, T.L. [Tennessee Univ., Knoxville, TN (United States). Energy, Environment and Resources Center; Zygmunt, B.C. [Oak Ridge National Lab., TN (United States)

    1996-10-01

    This report discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality assurance/quality control (QA/QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, resolving configuration control issues, incorporating historical data, identifying emerging standards, and developing pointers to other data. OREIS is used to illustrate these topics.

  16. Shock wave consolidated MgB 2 bulk samples

    Science.gov (United States)

    Matsuzawa, Hidenori; Tamaki, Hideyuki; Ohashi, Wataru; Kakimoto, Etsuji; Dohke, Kiyotaka; Atou, Toshiyuki; Fukuoka, Kiyoto; Kikuchi, Masae; Kawasaki, Masashi; Takano, Yoshihiko

    2004-10-01

    Commercially available MgB 2 powders were consolidated into bulk samples by two different shock wave consolidation methods: underwater shock consolidation method and gun method. Resistance vs. temperature of the samples was measured by the four-terminal method for pulsed currents of up to 3 A in self-field, as well as Vickers hardness, SEM micrographs of fraction surfaces, packing densities, and X-ray diffraction patterns. These results, in comparison with cold isostatic pressed samples, indicated that the underwater shock consolidated sample was superior in grain connectivity to the others. This is probably because the underwater shock consolidation generated most anisotropic and hence high frictional, compressive, intergrain forces.

  17. Shock wave consolidated MgB{sub 2} bulk samples

    Energy Technology Data Exchange (ETDEWEB)

    Matsuzawa, Hidenori; Tamaki, Hideyuki; Ohashi, Wataru; Kakimoto, Etsuji; Dohke, Kiyotaka; Atou, Toshiyuki; Fukuoka, Kiyoto; Kikuchi, Masae; Kawasaki, Masashi; Takano, Yoshihiko

    2004-10-01

    Commercially available MgB{sub 2} powders were consolidated into bulk samples by two different shock wave consolidation methods: underwater shock consolidation method and gun method. Resistance vs. temperature of the samples was measured by the four-terminal method for pulsed currents of up to 3 A in self-field, as well as Vickers hardness, SEM micrographs of fraction surfaces, packing densities, and X-ray diffraction patterns. These results, in comparison with cold isostatic pressed samples, indicated that the underwater shock consolidated sample was superior in grain connectivity to the others. This is probably because the underwater shock consolidation generated most anisotropic and hence high frictional, compressive, intergrain forces.

  18. Dynamic consolidation of aluminum-silicon carbide composites

    Energy Technology Data Exchange (ETDEWEB)

    Rabin, B.H.; Korth, G.E.; Williamson, R.L.

    1990-01-01

    Dynamic consolidation was investigated as a potential method for producing P/M metal matrix composites. In this study, 2124 aluminum powders were mixed with silicon carbide particulate and consolidated using explosives. Numerical simulations were performed to provide insight into the consolidation process and to aid in the selection of experimental conditions. The microstructure of the as-consolidated product was dependent upon processing variables. Careful control of the shock parameters allowed full density, crack free composites to be achieved in cylindrical geometries. Although full density was obtained, low fracture strengths suggested a lack of interparticle bonding, probably resulting from the limited ability to redistribute surface oxides during consolidation. 10 refs., 9 figs.

  19. Landsat International Cooperators and Global Archive Consolidation

    Science.gov (United States)

    ,

    2016-04-07

    Landsat missions have always been an important component of U.S. foreign policy, as well as science and technology policy. The program’s longstanding network of International Cooperators (ICs), which operate numerous International Ground Stations (IGS) around the world, embodies the United States’ policy of peaceful use of outer space and the worldwide dissemination of civil space technology for public benefit. Thus, the ICs provide an essential dimension to the Landsat mission.In 2010, the Landsat Global Archive Consolidation (LGAC) effort began, with a goal to consolidate the Landsat data archives of all international ground stations, make the data more accessible to the global Landsat community, and significantly increase the frequency of observations over a given area of interest to improve scientific uses such as change detection and analysis.

  20. Consolidation of Inorganic Precipitated Silica Gel

    Directory of Open Access Journals (Sweden)

    Matthias Kind

    2011-08-01

    Full Text Available Colloidal gels are possible intermediates in the generation of highly porous particle systems. In the production process the gels are fragmented after their formation. These gel fragments compact to particles whose application-technological properties are determined by their size and porosity. In the case of precipitated silica gels, this consolidation process depends on temperature and pH, among other parameters. It is shown that these dependencies can be characterized by oedometer measurements. Originally, the oedometer test (one-dimensional compression test stemmed from soil mechanics. It has proven to be an interesting novel examination method for gels. Quantitative data of the time-dependent shrinkage of gel samples can be obtained. The consolidation of the gels shows a characteristic dependence on the above parameters.

  1. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Johnsen, Line Korsgaard; Geertsen, Svend Sparre;

    2016-01-01

    an important role in modulating the effects that a single bout of cardiovascular exercise has on the consolidation phase following motor skill learning. There appears to be a dose-response relationship in favour of higher intensity exercise in order to augment off-line effects and strengthen procedural memory.......A single bout of high intensity aerobic exercise (~90% VO2peak) was previously demonstrated to amplify off-line gains in skill level during the consolidation phase of procedural memory. High intensity exercise is not always a viable option for many patient groups or in a rehabilitation setting...... where low to moderate intensities may be more suitable. The aim of this study was to investigate the role of intensity in mediating the effects of acute cardiovascular exercise on motor skill learning. We investigated the effects of different exercise intensities on the retention (performance score...

  2. 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…

  3. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

    Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

  4. Consolidation of democracy in South Korea?

    OpenAIRE

    Jonsson, Gabriel

    2014-01-01

    Although South Korea has accomplished a democratic transition, democraticconsolidation has not been achieved. The study investigates this notion on thebasis of criteria of democratic consolidation, how the presidents have fulfilledtheir promises on the deepening of democracy and how the Articles in the1987 Constitution on democracy have been implemented. What developmentssupport and disapprove this notion? The interaction between domestic politicsand the implementation of the Constitution dur...

  5. Consolidated bioprocessing method using thermophilic microorganisms

    Energy Technology Data Exchange (ETDEWEB)

    Mielenz, Jonathan Richard

    2016-02-02

    The present invention is directed to a method of converting biomass to biofuel, and particularly to a consolidated bioprocessing method using a co-culture of thermophilic and extremely thermophilic microorganisms which collectively can ferment the hexose and pentose sugars produced by degradation of cellulose and hemicelluloses at high substrate conversion rates. A culture medium therefor is also provided as well as use of the methods to produce and recover cellulosic ethanol.

  6. Consolidated results 1999 outlook for 2000

    Energy Technology Data Exchange (ETDEWEB)

    Gadonneix, P. [Gaz de France (GDF), 75 - Paris (France)

    2000-07-01

    This document presents an economic analysis of the consolidated results 1999 for the Group Gaz De France for the year 1999, showing a radical change for the gas industry. The main topics discussed are: a growth market for natural gas, a highly de-compartmentalized market, a market in which the Gaz de France group is an European leader and a market marked in 1999 by a sharp rise in oil prices. (A.L.B.)

  7. Iterative consolidation of unorganized point clouds.

    Science.gov (United States)

    Liu, Shengjun; Chan, Kwan-Chung; Wang, Charlie C L

    2012-01-01

    Unorganized point clouds obtained from 3D shape acquisition devices usually present noise, outliers, and nonuniformities. The proposed framework consolidates unorganized points through an iterative procedure of interlaced downsampling and upsampling. Selection operations remove outliers while preserving geometric details. The framework improves the uniformity of points by moving the downsampled particles and refining point samples. Surface extrapolation fills missed regions. Moreover, an adaptive sampling strategy speeds up the iterations. Experimental results demonstrate the framework's effectiveness.

  8. Autobiographical thinking interferes with episodic memory consolidation.

    Directory of Open Access Journals (Sweden)

    Michael Craig

    Full Text Available New episodic memories are retained better if learning is followed by a few minutes of wakeful rest than by the encoding of novel external information. Novel encoding is said to interfere with the consolidation of recently acquired episodic memories. Here we report four experiments in which we examined whether autobiographical thinking, i.e. an 'internal' memory activity, also interferes with episodic memory consolidation. Participants were presented with three wordlists consisting of common nouns; one list was followed by wakeful rest, one by novel picture encoding and one by autobiographical retrieval/future imagination, cued by concrete sounds. Both novel encoding and autobiographical retrieval/future imagination lowered wordlist retention significantly. Follow-up experiments demonstrated that the interference by our cued autobiographical retrieval/future imagination delay condition could not be accounted for by the sound cues alone or by executive retrieval processes. Moreover, our results demonstrated evidence of a temporal gradient of interference across experiments. Thus, we propose that rich autobiographical retrieval/future imagination hampers the consolidation of recently acquired episodic memories and that such interference is particularly likely in the presence of external concrete cues.

  9. Local communities’ consolidation process: political factors

    Directory of Open Access Journals (Sweden)

    V. V. Fedorenko

    2017-04-01

    It has been underlined that the local communities’ consolidation process in the contemporary world is the problem which has both empirical and theoretical importance. Depending on the size of the local area, local polices are taking different forms. As usual, they provide an agreement and compromise solutions based on issues that are important to the local community. The experience of the developed democracies has shown that local assemblies ensure the establishment of coalitions based on short-termed procedures. The study has tested that an important aspect of the formation of local communities consolidated position is based on development issues and civil participation. It is especially visible in the United States and the EU countries. The municipality level determines the quality of local political bodies, which is formed on party basis. For contemporary Ukraine important tools for provision of political responsibility are forces, which take care about the local communities and determine their development for a long period. Overall, the consolidation of political forces in the local government system is an important task that determines the need for the adoption of regulatory instruments which would ensure the harmonious and constructive political cooperation regardless of their ideological positions.

  10. Consolidation treatments applied to ceramic tiles: are they homogeneous?

    Directory of Open Access Journals (Sweden)

    D. Costa

    2017-01-01

    Full Text Available The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression, creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved.

  11. Land Consolidations in Slovakia, Step Forward, Two Steps Back?

    Directory of Open Access Journals (Sweden)

    Muchová Zlatica

    2015-12-01

    Full Text Available This article describes the process of land consolidations in Slovakia. Fundamental goals of land consolidation are defined in the paper. Land ownership is briefly described with emphasis on historical development. Functional reorganisation of the territory is described in detail. The authors state that this objective is in land consolidation designs, often neglected and landscaping is shifted into the background. Preference is given to activities associated with ownership as evidenced by the common tendency to award contracts for simple land consolidation. The numbers of awarded contracts for comprehensive and simple landscape consolidations from 1990 to the present were evaluated. Reasons for the observed stagnation of comprehensive land consolidation projects have been mentioned. Causes have been found and the problem was displayed from various positions. Finally, possible solutions have been found in order to stimulate discussion on the topic: why there is stagnation in designing of land consolidations in Slovakia.

  12. Bedrijfsresultaten in de kottervisserij bezien door de fiscale bril

    NARCIS (Netherlands)

    Davidse, W.P.

    1987-01-01

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

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

    Data.gov (United States)

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

  14. Monetary and fiscal policy interaction and government debt stabilization

    NARCIS (Netherlands)

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

    1995-01-01

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

  15. Consolidity: Mystery of inner property of systems uncovered

    Directory of Open Access Journals (Sweden)

    Hassen T. Dorrah

    2012-10-01

    Full Text Available This paper uncovers the mystery of consolidity, an inner property of systems that was amazingly hidden. Consolidity also reveals the secrecy of why strong stable and highly controllable systems are not invulnerable of falling and collapsing. Consolidity is measured by its Consolidity Index, defined as the ratio of overall changes of output parameters over combined changes of input and system parameters, all operating in fully fuzzy environment. Under this notion, systems are classified into consolidated, quasi-consolidated, neutrally consolidated, unconsolidated, quasi-unconsolidated and mixed types. The strategy for the implementation of consolidity is elaborated for both natural and man-made existing systems as well as the new developed ones. An important critique arises that the by-product consolidity of natural or built-as-usual system could lead to trapping such systems into a completely undesired unconsolidity. This suggests that the ample number of conventional techniques that do not take system consolidity into account should gradually be changed, and adjusted with improved consolidity-based techniques. Four Golden Rules are highlighted for handling system consolidity, and applied to several illustrative case studies. These case studies cover the consolidity analysis of the Drug Concentration problem, Predator-Prey Population problem, Spread of Infectious Disease problem, AIDS Epidemic problem and Arm Race model. It is demonstrated that consolidity changes are contrary (opposite in sign to changes of both stability and controllability. This is a very significant result showing that our present practice of stressing on building strong stable and highly controllable systems could have already jeopardized the consolidity behavior of an ample family of existing real life systems. It is strongly recommended that the four Golden Rules of consolidity should be enforced as future strict regulations of systems modeling, analysis, design and

  16. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

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

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

  17. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

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

  18. 48 CFR 432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

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

  19. 48 CFR 2432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

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

  20. School Choice Legislation: Impact Assessment and Fiscal Notes

    Science.gov (United States)

    Ford, Michael; Merrifield, John

    2013-01-01

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

  1. 7 CFR 932.19 - Crop year and fiscal year.

    Science.gov (United States)

    2010-01-01

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

  2. 48 CFR 32.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

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

  3. 26 CFR 1.6073-2 - Fiscal years.

    Science.gov (United States)

    2010-04-01

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

  4. 22 CFR 231.07 - Fiscal Agent obligations.

    Science.gov (United States)

    2010-04-01

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

  5. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section... (CONTINUED) MEDICAL ASSISTANCE PROGRAMS STATE FISCAL ADMINISTRATION Federal Matching and General Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  6. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

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

  7. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...) Maintain an accounting system and supporting fiscal records to assure that claims for Federal funds are in...

  8. 77 FR 28614 - Fiscal Year (FY) 2012 Funding Opportunity

    Science.gov (United States)

    2012-05-15

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

  9. School Choice Legislation: Impact Assessment and Fiscal Notes

    Science.gov (United States)

    Ford, Michael; Merrifield, John

    2013-01-01

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

  10. 7 CFR 1280.109 - Fiscal period and marketing year.

    Science.gov (United States)

    2010-01-01

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

  11. 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…

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

    NARCIS (Netherlands)

    Groenendijk, Nico; Jaansoo, Annika

    2016-01-01

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

  13. 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

  14. 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…

  15. 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.

  16. A novel means of proppant consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Wiggins, C.B.; Zhang, K. [Trican Well Service Ltd., Calgary, AB (Canada)

    2010-07-01

    The most significant objective during fracturing operations is the successful placement of proppant into fracture channels within hydrocarbon bearing formation zones. This is accomplished by creating a high conductivity channel, enabling hydrocarbons an open path from the far depths of the reservoir into a wellbore area. However, it is important that the proppant remain in place to maintain a high conductivity channel once it has been successfully placed into the formation. Difficulties can be encountered as a result of significant pressure differences between the extremities of the fracture channel and the near wellbore area, with a tendency of flow towards the lower pressure area around the wellbore. As a means of counteracting proppant flowback, a variety of methods have been utilized with varying degrees of success. This paper outlined the development and utilization of a unique chemical-based system as a method of proppant consolidation. The different methods of counteracting proppant flowback include reducing the production rate; the use of fibrous and deformable materials; and the use of resin coated proppants. The difficulties with using resin-coated proppants stem from compatibility issues with fracturing fluids; economic costs; and diminished effectiveness at lower temperatures and pressures. The product discussed in the paper fell under a different category of proppant flowback controls as it acted by adsorbing to the surface of the proppant molecule, and changing the surface properties of the proppant. The paper discussed the lab testing and proppant flowback analyses that were performed in order to understand the effectiveness of the consolidating agent under simulated downhole conditions. It was concluded that a measurable and quantifiable increase in the proppant's resistance to flowback was observed through the use of a novel proppant consolidation chemical. 8 refs., 18 figs.

  17. 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...

  18. [Sleep-wake cycle and memory consolidation].

    Science.gov (United States)

    Baratti, Carlos M; Boccia, Mariano M; Blake, Mariano G; Acosta, Gabriela B

    2007-01-01

    Although several hypothesis and theories have been advanced as explanations for the functions of sleep, a unified theory of sleep function remains elusive. Sleep has been implicated in the plastic cerebral changes that underlie learning and memory, in particular those related to memory consolidation of recently acquired new information. Despite steady accumulations of positive findings over the last ten years, the precise role of sleep in memory and brain plasticity is unproven at all. This situation might be solved by more integrated approaches that combine behavioral and neurophysiological measurements in well described in vivo models of neuronal activity and brain plasticity.

  19. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Beck, Mikkel Malling; Lind, Rune Rasmussen

    2016-01-01

    of the exercise bout used to stimulate improvements in procedural memory is unknown. The effects of three different temporal placements of high intensity exercise were investigated following visuomotor skill acquisition on the retention of motor memory in 48 young (24.0 ± 2.5 yrs), healthy male subjects randomly...... greater for EX90 than CON (p improvements in procedural memory......High intensity aerobic exercise amplifies offline gains in procedural memory acquired during motor practice. This effect seems to be evident when exercise is placed immediately after acquisition, during the first stages of memory consolidation, but the importance of temporal proximity...

  20. The fiscal gap: An estimate for Russia

    Directory of Open Access Journals (Sweden)

    Evgeny Goryunov

    2015-09-01

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

  1. Hacia un control fiscal orientado a resultados

    Directory of Open Access Journals (Sweden)

    Clara López Obregón

    2003-12-01

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

  2. LA POLITIQUE FISCALE ET LA FISCALITÉ

    Directory of Open Access Journals (Sweden)

    Nicu DURET

    2007-09-01

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

  3. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

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

    2014-01-01

    relationship between municipal mergers and fiscal outcomes is analysed. Measured on the balance between revenues and expenses, liquid assets and debts, municipal mergers improve the fiscal outcomes of the municipalities in a five-year perspective, although the pre-reform effects tend to be negative....... The basic argument is that the conceptualisation of fiscal management in political science is often too narrow as it focuses on the budget and pays hardly any attention to balances in the final accounts and debts – elements of management which are central to policy making. On this background, the causal...... of endogeneity problems and enabling causal inference. The analysis is based on administrative data from the Danish municipalities in the period 2003–11....

  4. Nonlinear analysis of consolidation with variable compressibility and permeability

    Institute of Scientific and Technical Information of China (English)

    ZHUANG Ying-chun; XIE Kang-he; LI Xi-bin

    2005-01-01

    Terzaghi gave a theory of soil consolidation based on the effective stress principle, which was derived on several ideal assumptions to get a simplified theory. To avoid the limitations involved in Terzaghi's theory, many efforts are being made by scholars to solve the problems in practical engineering situations. This paper presents a generalized theory for one dimensional consolidation of saturated soft clay with variable compressibility and permeability. The semi-analytical solution presented here takes into account the well known empirical e-logk and e-logp'(σ') relations under instantaneous loading. Study of the consolidation behaviors showed that the ratio of Cc and Ck (the slope of e-logp and e-logk respectively) govern the ratio of consolidation. A simulative laboratory investigation with GDS advanced consolidation system was made to analyze the clay consolidation process and compare the results with the semi-analytical solution.

  5. Coefficient of consolidation by end of arc method

    Institute of Scientific and Technical Information of China (English)

    Mohsen Abbaspout; Reza Porhoseini; Kazem Barkhordari; Ahmad Ghorbani

    2015-01-01

    One of the most important issues in geotechnical engineering is excess pore pressure caused by clay soil loading and consolidation. Regarding uncertainties and complexities, this issue has long been the subject of attention of many researchers. In this work, a one-dimensional consolidation apparatus was equipped in a way that pore water pressure and settlement could be continuously read and recorded during consolidation process under static loading. The end of primary consolidation was obtained using water pressure changes helping to present a new method for determining the end of primary consolidation and consolidation coefficient. This method was then compared with two classical theory methods of lg t and t . Using Terzaghi’s theory, the way of pore pressure dissipation for lg t, t and the new method was found and compared with experimental results. It is concluded that the new method has better results.

  6. Consolidant particle transport in limestone, concrete and bone

    OpenAIRE

    Campbell, Alanna Stacey

    2013-01-01

    The use of chemically compatible nano and fine particle colloidal consolidants is a new development within the field of cultural heritage conservation and applied most widely so far to the historic built environment. The ability to introduce a significantly higher quantity of chemically compatible consolidant to a substrate in fewer treatments with the possibility for greater penetration and fewer possible side-effects compared to more established consolidants is a significant ...

  7. Planning and Design for Eco-Sustainable Farmland Consolidation

    Institute of Scientific and Technical Information of China (English)

    BAO Hai-Jun; WU Yu-Zhe; WU Ci-Fang; XU Bao-Gen

    2005-01-01

    With a view of sustainable development, different kinds of farmland consolidation are reviewed. A planning and design mode for eco-sustainable farmland consolidation, which integrated the ecotypic board, the ecotypic tunnel, the ecotypic island, and the ecotypic boundary, is proposed. Then, an actual case of farmland consolidation, a project located in Yinzhou County, Zhejiang Province, is used to demonstrate the effective application procedures of the planning and design mode.

  8. Consolidated Al/Cu/sub 2/O thermites

    Energy Technology Data Exchange (ETDEWEB)

    Haws, L.D.; Kelly, M.D.; Mohler, J.N.; Latkin, A.

    1978-01-01

    Processes were developed at Mound Facility to produce high density Al/Cu/sub 2/O thermite composites. Consolidation of the precursor thermite powders produces efficient chemical heat sources that are safe to handle, are machineable, and generate minimum gas pressure upon reaction. This paper describes some of the ignition characteristics and performance features of selected consolidated thermite systems. In addition, an inexpensive low energy input system for igniting consolidated thermites is described.

  9. Impuestos ambientales y Reforma Fiscal Verde

    OpenAIRE

    Casado Conde, Ander

    2016-01-01

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

  10. Public investment and the EU fiscal framework

    OpenAIRE

    2004-01-01

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

  11. Federalismo fiscal en México

    OpenAIRE

    Horacio Sobarzo Fimbres

    2005-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Damir Sehovic

    2014-11-01

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

  13. Fiscal impacts of immigration to the United States.

    Science.gov (United States)

    Rothman, E S; Espenshade, T J

    1992-01-01

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

  14. On the issue of modern Russian society’s consolidation

    National Research Council Canada - National Science Library

    T. N. Samsonova; E. S. Shpuga

    2015-01-01

    The authors analyze the problems that challenge to consolidation of contemporary Russian society, such as social inequality in different spheres, high level of corruption, the inefficiency of public...

  15. Entrepreneurial motivation as a determinant of South American firm consolidation

    National Research Council Canada - National Science Library

    Agustin, Aacute lvarez Herranz; Pilar, Valencia De Lara

    2011-01-01

    .... Men, older entreprenuers, those starting a business to exploit opportunities, and those who consider entrepreneurship a good career alternative also exhibit a higher probability of consolidating...

  16. Nanocomposite Thermolectric Materials by High Pressure Powder Consolidation Manufacturing Project

    Data.gov (United States)

    National Aeronautics and Space Administration — In response to NASA's need to develop advanced nanostructured thermolectric materials, UTRON is proposing an innovative high pressure powder consolidation...

  17. Nanocomposite Thermolectric Materials by High Pressure Powder Consolidation Manufacturing Project

    Data.gov (United States)

    National Aeronautics and Space Administration — In response to NASA's need to develop advanced nanostructured thermolectric materials, UTRON is proposing an innovative high pressure powder consolidation...

  18. Democratic consolidation in sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Ángel Pérez González

    2001-12-01

    Full Text Available The contributions made by theory on democratic consolidation in Eastern Europe are also pertinent to analysis of processes of democratization and democratic consolidation in other areas, such as sub-Saharan Africa. The parameters of analysis highlight the importance of a strong state (organized, with legitimated institutions and a structured society (whether multiethnic or not as necessary conditions for democratization. On the assumption that the colonizing powers basically used two models –the French assimilationist model and the British indirect government model– the study of how these conditions were fulfilled in various sub-Saharan states leads to two conclusions: the first, the possibility of a process of democratization in those states where European (French colonization produced a total assimilation of the colonized society, including above all the colonizer’s political values; and the second, the possibility of processes of democratization in states produced by British colonization where the indigenous structures and those of the metropolis were superimposed, a phenomenon which allowed the application of democratic values by legitimated local institutions.

  19. Memory Consolidation and Neural Substrate of Reward

    Directory of Open Access Journals (Sweden)

    Redolar-Ripoll, Diego

    2012-08-01

    Full Text Available The aim of this report is to analyze the relationships between reward and learning and memory processes. Different studies have described how information about rewards influences behavior and how the brain uses this reward information to control learning and memory processes. Reward nature seems to be processed in different ways by neurons in different brain structures, ranging from the detection and perception of rewards to the use of information about predicted rewards for the control of goal-directed behavior. The neural substrate underling this processing of reward information is a reliable way of improving learning and memory processes. Evidence from several studies indicates that this neural system can facilitate memory consolidation in a wide variety of learning tasks. From a molecular perspective, certain cardinal features of reward have been described as forms of memory. Studies of human addicts and studies in animal models of addiction show that chronic drug exposure produces stable changes in the brain at the cellular and molecular levels that underlie the long-lasting behavioral plasticity associated with addiction. These molecular and cellular adaptations involved in addiction are also implicated in learning and memory processes. Dopamine seems to be a critical common signal to activate different genetic mechanisms that ultimately remodel synapses and circuits. Despite memory is an active and complex process mediated by different brain areas, the neural substrate of reward is able to improve memory consolidation in a several paradigms. We believe that there are many equivalent traits between reward and learning and memory processes.

  20. Granular mechanics of normally consolidated fine soils

    Science.gov (United States)

    Yanqui, Calixtro

    2017-06-01

    In this paper, duality is demonstrated to be one of the inherent properties of granular packings, by mapping the stress-strain curve into the diagram that relates the pore ratio and the localization of the contact point. In this way, it is demonstrated that critical state is not related to the maximum void ratio, but to a unique value related to two different angles of packing, one limiting the domain of the dense state, and other limiting the domain of the loose state. As a consequence, packings can be dilative or contractive, as mutually exclusive states, except by the critical state point, where equations for both granular packings are equally valid. Further analysis shows that stresses, in a dilative packing, are transmitted by chains of contact forces, and, in a contractive packing, by shear forces. So that, stresses, for the first case, depend on the initial void ratio, and, for the second case, are independent. As it is known, normally consolidated and lightly overconsolidated fine soils are in loose state, and, hence, their strength is constant, because it does not depend on their initial void ratio; except at the critical state, for which, the consolidated-drained angle of friction is related to the plasticity index or the liquid limit. In this fashion, experimental results reported by several authors around the world are confronted with the theory, showing a good agreement.

  1. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  2. An Empirical Study on Fiscal Sustainability in Malaysia

    Directory of Open Access Journals (Sweden)

    Hussin Abdullah

    2012-01-01

    Full Text Available Fiscal sustainability has become a prominent issue in developing countries, and fiscal sustainability assessments have become an increasingly demanded component of macroeconomic analysis. Unfortunately, there is no single basic source of information on fiscal sustainability. Country economists who are new to fiscal sustainability analysis could rely on sample work by other economists and could delve into scattered journal articles for the theoretical background. This paper focuses on a particular country: Malaysia. The main purpose of this paper is to monitor fiscal sustainability in Malaysia using empirical analysis, and see whether the fiscal sustainability indicators are consistent with the co-integration framework. We employ VAR analysis as it is simple to compute and easily automated. We show how it is possible to analyze a change of policy within a VAR framework. We also use a Multivariate Co-integration Test methodology to conduct inference about the co-integrating relationship between fiscal sustainability indicators and output (GDP. Empirical validation from the time series analysis finds that fiscal sustainability indicators and Gross domestic Product (GDP are co-integrated, which provides some support for the position that Malaysia’s fiscal sustainability is sustainable in the long run in sampling period. This finding suggests that the Government should improve the presentation of sustainability of fiscal policy and develop the analysis, review the sustainability indicators, and strengthen the role of the long term estimates in the design of short term fiscal policy.

  3. Fiscal 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.

  4. 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

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

    Directory of Open Access Journals (Sweden)

    Jolanta Maria CIAK

    2016-02-01

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

  6. Yardstick competition, fiscal disparities, and equalization

    NARCIS (Netherlands)

    Allers, Maarten A.

    2012-01-01

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

  7. Public Libraries Survey: Fiscal Year 2009

    Science.gov (United States)

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

    2011-01-01

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

  8. Public Libraries Survey: Fiscal Year 2008

    Science.gov (United States)

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

    2010-01-01

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

  9. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

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

    2009-01-01

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

  10. State Library Agency Survey: Fiscal Year 2007

    Science.gov (United States)

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

    2008-01-01

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

  11. When is fiscal adjustment an illusion?

    NARCIS (Netherlands)

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

    1999-01-01

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

  12. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

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

  13. 45 CFR 98.67 - Fiscal requirements.

    Science.gov (United States)

    2010-10-01

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

  14. Yardstick competition, fiscal disparities, and equalization

    NARCIS (Netherlands)

    Allers, Maarten A.

    2012-01-01

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

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

    Science.gov (United States)

    Baer, David; Cohen, Lee

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

  16. Statistics Concerning Indian Education, Fiscal Year 1973.

    Science.gov (United States)

    Hildebrand, Alice S., Comp.

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

  17. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

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

  18. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

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

    1998-04-01

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

  19. When is fiscal adjustment an illusion?

    NARCIS (Netherlands)

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

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

  20. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

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

  1. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

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

  2. School Principal Speech about Fiscal Mismanagement

    Science.gov (United States)

    Hassenpflug, Ann

    2015-01-01

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

  3. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

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

  4. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.

  5. Consolidation of Cloud Computing in ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall; Giordano, Domenico

    2017-01-01

    Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vac resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in respons...

  6. Acute Exercise and Motor Memory Consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard

    It is well documented in the scientific literature that acute and chronic exercise positively affects cognitive function and brain health in humans. It has also been shown more recently that acute aerobic exercise can improve the acquisition and retention of motor skills. While this has interesting...... of exercise intensity, timing and type on the consolidation of visuomotor skill learning, to obtain further understanding of the behavioral effects and underlying mechanisms. Study I focused on the role of exercise intensity and included a low (EX45: 45% Wmax) and high (EX90: 90% Wmax) intensity aerobic...... scores. Study II focused on the role of exercise timing and included the CON and EX90 groups from study I. Two additional high intensity exercise groups were included performing the cycling bout at 1h (EX90+1) and 2h (EX90+2) post motor skill acquisition. Results showed that the positive effect...

  7. LS1: electrical engineering upgrades and consolidation

    CERN Document Server

    Duval, F

    2012-01-01

    Compared to past shutdowns, the Engineering Department Electrical Engineering (EN-EL) Group's activity volume will be multiplied by about four during LS1. The Group is experienced in handling such situations and will cope with this by transferring manpower from studies to worksite supervision and thanks to its subcontractors who know how to increase their manpower in such a manner as to maintain a good level of professionalism. EN-EL is substantially increasing its resources to cope with this workload. This increase in resources is, however, limited by the management capacity of EN-EL's core staff. As a consequence, not all of the requested activities will be possible and prioritization will be necessary. This paper details the upgrades and the consolidation to be carried out during LS1 and the measures taken by EN-EL to cope with this heavy workload.

  8. Consolidation of Cloud Computing in ATLAS

    CERN Document Server

    Taylor, Ryan P.; The ATLAS collaboration; Di Girolamo, Alessandro; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall

    2016-01-01

    Throughout the first year of LHC Run 2, ATLAS Cloud Computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS Cloud Computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vac resources, streamlined usage of the High Level Trigger cloud for simulation and reconstruction, extreme scaling on Amazon EC2, and procurement of commercial cloud capacity in Europe. Building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems. ...

  9. ER Consolidated Quarterly Report October 2014

    Energy Technology Data Exchange (ETDEWEB)

    Cochran, John R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2014-10-01

    This Environmental Restoration Operations (ER) Consolidated Quarterly Report (ER Quarterly Report) provides the status of ongoing corrective actions and related Long- Term Stewardship (LTS) activities being implemented by Sandia National Laboratories, New Mexico (SNL/NM) ER for the April, May, and June 2014 quarterly reporting period. Section 2.0 provides the status of ER Operations activities including closure activities for the Mixed Waste Landfill (MWL), project management and site closure, and hydrogeologic characterizations. Section 3.0 provides the status of LTS activities that relate to the Chemical Waste Landfill (CWL) and the associated Corrective Action Management Unit (CAMU). Section 4.0 provides the references noted in Section I of this report.

  10. 12 CFR 931.5 - Liquidation, merger, or consolidation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Liquidation, merger, or consolidation. 931.5 Section 931.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.5 Liquidation, merger, or consolidation....

  11. Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma

    DEFF Research Database (Denmark)

    Mellqvist, Ulf-Henrik; Gimsing, Peter; Hjertner, Oyvind

    2013-01-01

    The Nordic Myeloma Study Group conducted an open randomized trial to compare bortezomib as consolidation therapy given after high-dose therapy and autologous stem cell transplantation (ASCT) with no consolidation in bortezomib-naive patients with newly diagnosed multiple myeloma. Overall, 370...

  12. Simulation and video software development for soil consolidation testing

    NARCIS (Netherlands)

    Karim, U.F.A.

    2003-01-01

    The development techniques and file structures of CTM, a novel multi-media (computer simulation and video) package on consolidation and laboratory consolidation testing, are presented in this paper. A courseware tool called Authorware proved to be versatile for building the package and the paper sho

  13. Impact of consolidation pressure on contaminant migration in clay liner

    Directory of Open Access Journals (Sweden)

    Zhi-hong ZHANG

    2013-07-01

    Full Text Available Consolidation deformation occurs in clay liners under the self-weight of wastes at a simple garbage dump or dredged sediment dump, which leads to a decrease in the porosity. However, the migration of contaminants in clay liners is influenced by the porosity. Thus, the impact of consolidation deformation of clay liners on the migration of contaminants cannot be ignored. Based on Biot’s consolidation theory, the contaminant migration theory, and consideration of the three kinds of migration mechanisms of convection, diffusion, and adsorption, a one-dimensional migration model of contaminants in deforming porous media was established, and the finite difference method was adopted to obtain the numerical solutions for an established initial-boundary value problem. The impact of consolidation pressure on the migration law of a contaminant was studied. The results show that, regardless of adsorption modes, different consolidation pressures have similar impacts on the migration law of the contaminant. Namely, over a certain migration time, the greater the consolidation pressure is, the smaller the migration depth of the contaminant. The results also show that, while the migration time increases, the impact of a certain increment of consolidation pressure on the variation of contaminant concentration with the depth increases gradually and, while the migration depth increases, the impact of a certain increment of consolidation pressure on the variation of the contaminant concentration with time increases gradually.

  14. Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma

    DEFF Research Database (Denmark)

    Mellqvist, Ulf-Henrik; Gimsing, Peter; Hjertner, Oyvind

    2013-01-01

    The Nordic Myeloma Study Group conducted an open randomized trial to compare bortezomib as consolidation therapy given after high-dose therapy and autologous stem cell transplantation (ASCT) with no consolidation in bortezomib-naive patients with newly diagnosed multiple myeloma. Overall, 370...

  15. 12 CFR 611.1123 - Merger or consolidation agreements.

    Science.gov (United States)

    2010-01-01

    ... benefits plan, its subsequent continuation or adaptation by the board of directors of the proposed..., Consolidations, and Charter Amendments of Associations § 611.1123 Merger or consolidation agreements. (a... employees that is a party to the proposed transactions. (7) A statement that the board of directors of...

  16. 41 CFR 101-26.501-3 - Consolidated purchase program.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Consolidated purchase... SOURCES AND PROGRAM 26.5-GSA Procurement Programs § 101-26.501-3 Consolidated purchase program. (a) Except..., purchased in the aggregate by group to the extent practical. These procurements are designed to obtain...

  17. The Consolidation of a Rural School District: A Case Study.

    Science.gov (United States)

    Leisey, Robin M.; And Others

    The Coffee County (Georgia) Board of Education voted to consolidate Nicholls and Broxton High Schools with Coffee High School. This case study analyzes the issues of school consolidation, benefits to students and financial implications through sociological and political science perspectives. Data were collected by personal interview, document…

  18. 40 CFR 791.22 - Consolidation of hearings.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Consolidation of hearings. 791.22 Section 791.22 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) TOXIC SUBSTANCES CONTROL ACT (CONTINUED) DATA REIMBURSEMENT Hearing Procedures § 791.22 Consolidation of hearings. (a...

  19. Point-Counterpoint: Consolidated Clinical Microbiology Laboratories

    Science.gov (United States)

    2014-01-01

    The manner in which medical care is reimbursed in the United States has resulted in significant consolidation in the U.S. health care system. One of the consequences of this has been the development of centralized clinical microbiology laboratories that provide services to patients receiving care in multiple off-site, often remote, locations. Microbiology specimens are unique among clinical specimens in that optimal analysis may require the maintenance of viable organisms. Centralized laboratories may be located hours from patient care settings, and transport conditions need to be such that organism viability can be maintained under a variety of transport conditions. Further, since the provision of rapid results has been shown to enhance patient care, effective and timely means for generating and then reporting the results of clinical microbiology analyses must be in place. In addition, today, increasing numbers of patients are found to have infection caused by pathogens that were either very uncommon in the past or even completely unrecognized. As a result, infectious disease specialists, in particular, are more dependent than ever on access to high-quality diagnostic information from clinical microbiology laboratories. In this point-counterpoint discussion, Robert Sautter, who directs a Charlotte, NC, clinical microbiology laboratory that provides services for a 40-hospital system spread over 3 states in the southeastern United States explains how an integrated clinical microbiology laboratory service has been established in a multihospital system. Richard (Tom) Thomson of the NorthShore University HealthSystem in Evanston, IL, discusses some of the problems and pitfalls associated with large-scale laboratory consolidation. PMID:25253793

  20. 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.

  1. Memory processes during sleep: beyond the standard consolidation theory.

    Science.gov (United States)

    Axmacher, Nikolai; Draguhn, Andreas; Elger, Christian E; Fell, Juergen

    2009-07-01

    Two-step theories of memory formation suggest that an initial encoding stage, during which transient neural assemblies are formed in the hippocampus, is followed by a second step called consolidation, which involves re-processing of activity patterns and is associated with an increasing involvement of the neocortex. Several studies in human subjects as well as in animals suggest that memory consolidation occurs predominantly during sleep (standard consolidation model). Alternatively, it has been suggested that consolidation may occur during waking state as well and that the role of sleep is rather to restore encoding capabilities of synaptic connections (synaptic downscaling theory). Here, we review the experimental evidence favoring and challenging these two views and suggest an integrative model of memory consolidation.

  2. Test Expectation Enhances Memory Consolidation across Both Sleep and Wake.

    Science.gov (United States)

    Wamsley, Erin J; Hamilton, Kelly; Graveline, Yvette; Manceor, Stephanie; Parr, Elaine

    2016-01-01

    Memory consolidation benefits from post-training sleep. However, recent studies suggest that sleep does not uniformly benefit all memory, but instead prioritizes information that is important to the individual. Here, we examined the effect of test expectation on memory consolidation across sleep and wakefulness. Following reports that information with strong "future relevance" is preferentially consolidated during sleep, we hypothesized that test expectation would enhance memory consolidation across a period of sleep, but not across wakefulness. To the contrary, we found that expectation of a future test enhanced memory for both spatial and motor learning, but that this effect was equivalent across both wake and sleep retention intervals. These observations differ from those of least two prior studies, and fail to support the hypothesis that the "future relevance" of learned material moderates its consolidation selectively during sleep.

  3. Consolidation of the formation sand by chemical methods

    Directory of Open Access Journals (Sweden)

    Mariana Mihočová

    2006-10-01

    Full Text Available The sand control by consolidation involves the process of injecting chemicals into the naturally unconsolidated formation to provide an in situ grain-to-grain cementation. The sand consolidation chemicals are available for some 30 years. Several types of consolidating material were tried. Presently available systems utilize solidified plastics to provide the cementation. These systems include phenol resin, phenol-formaldehyde, epoxy, furan and phenolic-furfuryl.The sand consolidation with the steam injection is a novel technique. This process provides a highly alkaline liquid phase and temperatures to 300 °C to geochemically create cements by interacting with the dirty sand.While the formation consolidation has widely applied, our experience has proved a high level of success.

  4. Study of consolidating materials applied on wood by hyperspectral imaging

    Science.gov (United States)

    Bonifazi, G.; Serranti, S.; Capobianco, G.; Agresti, G.; Calienno, L.; Picchio, R.; Lo Monaco, A.; Santamaria, U.; Pelosi, C.

    2016-05-01

    The focus of this study was addressed to investigate the potentiality of HyperSpectral Imaging (HSI) in the monitoring of commercial consolidant products applied on wood samples. Poplar (Populus Sp.) and walnut (Juglans Regia L.) were chosen for the consolidant application. Both traditional and innovative products were selected, based on acrylic, epoxy and aliphatic compounds. Wood samples were stresses by freeze/thaw cycles in order to cause material degradation. Then the consolidants were applied under vacuum. The samples were finally artificially aged for 168 hours in a solar box chamber. The samples were acquired in the SWIR (1000-2500 nm) range by SISUChema XL™ device (Specim, Finland) after 168 hours of irradiation. As comparison, color measurement was also used as economic, simple and noninvasive technique to evaluate the deterioration and consolidation effects on wood. All data were then processed adopting a chemometric approach finalized to define correlation models, HSI based, between consolidating materials, wood species and short time ageing effects.

  5. U.S. EPA challenges and review--highlights of the Fiscal Year 1994 Inspection Program and EPA's laboratory accreditation considerations.

    Science.gov (United States)

    Dull, D

    1995-03-01

    The reorganization and consolidation of the United States Environmental Protection Agency's (EPA's) Headquarters Enforcement and Compliance programs into a new Office of Enforcement and Compliance Assurance (OECA) is now complete. The Good Laboratory Practice (GLP) inspection program is now part of the Office of Compliance, one of the principal offices in this new organization. The role of the Office of Compliance and the implications of these changes for the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and Toxic Substances Control Act (TSCA) GLP programs are addressed. Highlights of the fiscal year 1994 inspection program are reviewed. The status of the Agency's consideration of laboratory accreditation is discussed.

  6. 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...... (at least for strategic reasons) tend to have higher deficits than left-wing governments, and that increasing political polarization increases debt accumulation. To test the predictions of the model, we construct a replicable index of fiscal transparency on 19-country OECD data. Simultaneous estimates...... of debt and transparency strongly confirm that a higher degree of fiscal transparency is associated with lower public debt and deficits, independent of controls for explanatory variables from other approaches...

  7. 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.

  8. 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.

  9. 26 CFR 1.6153-2 - Fiscal years.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Fiscal years. 1.6153-2 Section 1.6153-2...) INCOME TAXES Time and Place for Paying Tax § 1.6153-2 Fiscal years. In the case of an individual on the fiscal year basis, the dates prescribed for payment of the estimated tax shall be the 15th day of the...

  10. 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...

  11. Fiscal decentralization and its effects on macroeconomic performance

    OpenAIRE

    Yalım, Derya

    2003-01-01

    Cataloged from PDF version of article. Decentralization has become an important policy issue in recent years. International organizations allocate more space for fiscal decentralization in their agenda. In the literature, there are vast amount of studies that concentrate on the advantages or disadvantages of fiscal decentralization. The literature suggested that with a good policy design of the fiscal decentralization, especially developing countries might achieve desired ou...

  12. 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.

  13. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

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

    , 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......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...

  14. Annual Hanford Seismic Report for Fiscal Year 2007

    Energy Technology Data Exchange (ETDEWEB)

    Rohay, Alan C.; Sweeney, Mark D.; Hartshorn, Donald C.; Clayton, Ray E.; Devary, Joseph L.

    2007-12-27

    This annual report documents the locations, magnitudes, and geologic interpretations of earthquakes recorded for the Hanford monitoring region of south-central Washington in fiscal year 2007 (October 2006 through September 2007). The report provides summaries of seismic events recorded during the first three quarters of fiscal year 2007 and contains a more comprehensive discussion of seismic events for the fourth quarter of the fiscal year.

  15. 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.

  16. Study on Changes for Landscape Structure after Farml and Consolidation

    Institute of Scientific and Technical Information of China (English)

    梁大慶; 陳意昌; 張俊斌

    2016-01-01

    The consolidation work established standard blocks and installed agricultural water channels so that each block could be directly connected to road, irrigated, and draining.For this reason, the roads and channels are increasing quickly that changed the farm landscape structure greatly after farmland consolidation.This study used the network connectivity and circuitry indices of landscape ecology theory to characterize the corridors changing in Liu -Xiang farmland consolidation area,Ping -Dong County, the south of Taiwan.The results revealed that connectivity and circuitry of farm road corridor increased after consolidation,the connectivity from 0.405 to 0.504,and the circuitry from 0.102 to 0.247.These results showed that farm roads brought the connivances and added the paths for people, but disturbed the other creatures to pass through.And that connectivity and circuitry of waterway corridor also increased after consolidation,connectivity from 0.35 to 0.50, and circuitry from 0.to 0.241.The results show that transmission ’ s capability of channel corridors is better for creatures after farmland consolidation.If we used the ecological engineering for water channel and planting extensively in farm roads and banks that will be well for the farmland consolidation areas.

  17. Delayed working memory consolidation during the attentional blink.

    Science.gov (United States)

    Vogel, Edward K; Luck, Steven J

    2002-12-01

    After the detection of a target (T1) in a rapid stream of visual stimuli, there is a period of 400-600 msec during which a subsequent target (T2) is missed. This impairment in performance has been labeled the attentional blink. Recent theories propose that the attentional blink reflects a bottleneck in working memory consolidation such that T2 cannot be consolidated until after T1 is consolidated, and T2 is therefore masked by subsequent stimuli if it is presented while T1 is being consolidated. In support of this explanation, Giesbrecht & Di Lollo (1998) found that when T2 is the final item in the stimulus stream, no attentional blink is observed, because there are no subsequent stimuli that might mask T2. To provide a direct test of this explanation of the attentional blink, in the present study we used the P3 component of the event-related potential waveform to track the processing of T2. When T2 was followed by a masking item, we found that the P3 wave was completely suppressed during the attentional blink period, indicating that T2 was not consolidated in working memory. When T2 was the last item in the stimulus stream, however, we found that the P3 wave was delayed but not suppressed, indicating that T2 consolidation was not eliminated but simply delayed. These results are consistent with a fundamental limit on the consolidation of information in working memory.

  18. Axisymmetric Consolidation of Unsaturated Soils by Differential Quadrature Method

    Directory of Open Access Journals (Sweden)

    Wan-Huan Zhou

    2013-01-01

    Full Text Available Axisymmetric consolidation in a sand drain foundation is a common problem in foundation engineering. In unsaturated soils, the excess pore-water and pore-air pressures simultaneously change during the consolidation procedure; and the solutions are not easy to obtain. The present paper uses the differential quadrature method (DQM for axisymmetric consolidation of unsaturated soils in a sand drain foundation. The radial seepage of sand drain foundation is considered based on the framework of Fredlund’s one-dimensional consolidation theory in unsaturated soils. With the use of Darcy’s law and Fick’s law, the polar governing equations of excess pore-air and pore-water pressures of axisymmetric consolidation are derived. By using DQM, the two governing equations are transformed into two sets of ordinary differential equations. Then the solutions of excess pore-water and pore-air pressures can be obtained by Rong-Kutta method. The DQM solution can be used to deal with the case of nonuniform initial pore-air and pore-water distributions. Finally, case studies are presented to investigate the behavior of axisymmetric consolidation of unsaturated soils. The convergence analysis and average degree of consolidation, the settlements in radial and vertical direction, and the effects of different initial excess pore pressure distributions are presented, and discussed in this paper.

  19. Schema-conformant memories are preferentially consolidated during REM sleep.

    Science.gov (United States)

    Durrant, Simon J; Cairney, Scott A; McDermott, Cathal; Lewis, Penelope A

    2015-07-01

    Memory consolidation is most commonly described by the standard model, which proposes an initial binding role for the hippocampus which diminishes over time as intracortical connections are strengthened. Recent evidence suggests that slow wave sleep (SWS) plays an essential role in this process. Existing animal and human studies have suggested that memories which fit tightly into an existing knowledge framework or schema might use an alternative consolidation route in which the medial prefrontal cortex takes on the binding role. In this study we sought to investigate the role of sleep in this process using a novel melodic memory task. Participants were asked to remember 32 melodies, half of which conformed to a tonal schema present in all enculturated listeners, and half of which did not fit with this schema. After a 24-h consolidation interval, participants were asked to remember a further 32 melodies, before being given a recognition test in which melodies from both sessions were presented alongside some previously unheard foils. Participants remembered schema-conformant melodies better than non-conformant ones. This was much more strongly the case for consolidated melodies, suggesting that consolidation over a 24-h period preferentially consolidated schema-conformant items. Overnight sleep was monitored between the sessions, and the extent of the consolidation benefit for schema-conformant items was associated with both the amount of REM sleep obtained and EEG theta power in frontal and central regions during REM sleep. Overall our data suggest that REM sleep plays a crucial role in the rapid consolidation of schema-conformant items. This finding is consistent with previous results from animal studies and the SLIMM model of Van Kesteren, Ruiter, Fernández, and Henson (2012), and suggest that REM sleep, rather than SWS, may be involved in an alternative pathway of consolidation for schema-conformant memories.

  20. [The fiscal position of medical specialists].

    Science.gov (United States)

    Stevens, S; Moors, M

    2013-01-01

    Independent medical specialists in the Netherlands are treated as entrepreneurs for tax purposes and therefore enjoy tax benefits. A change in the legal relationship between medical specialists and hospitals is foreseen in 2015. Independent medical specialists will then no longer be considered to be entrepreneurs. This could negatively affect their tax position. The Dutch government has adopted a policy aimed at controlling expenses arising from medical specialists' fees. According to this policy, the formation of regional practices or mega-practices of specialists will be discouraged. In contrast, the current fiscal legislation encourages medical specialists to incorporate their practice into regional practices or mega-practices or to become shareholders of their hospitals. It has been proposed that fiscal benefits be linked to certain aspects of entrepreneurship, such as investing in medical equipment or employing medical personnel.

  1. Annual Procurement Report, Fiscal Year 1997

    Science.gov (United States)

    1997-01-01

    This report presents summary data on all NASA procurement actions and detailed information on contracts, grants, agreements, and other procurements over $25,000 awarded by NASA during Fiscal Year 1997. The dollar value on procurements over $25,000 amounted to 98 percent of the total dollar value of procurement actions completed during Fiscal Year 1997. However, these larger procurements accounted for only 43 percent of the total actions. Procurement action, as used in this report means contractual actions to obtain supplies, services or construction which increase or decrease funds. A procurement action thus may be a new procurement or modifications such as supplemental agreements, change orders, or termination's to an existing contract that change the total amount of funds obligated. An obligation is a contractual commitment to pay for supplies or services that are specified in the contract. The Annual Procurement Report is also available via the internet on the Procurement homepage.

  2. Hydrogen program summary Fiscal Year 1994

    Energy Technology Data Exchange (ETDEWEB)

    1995-03-01

    The annual program summary provides stakeholders within the hydrogen community with a snapshop of important advances that have occurred in the National Hydrogen Program over the fiscal year, including industry interactions and cooperation. The document will also be used to encourage additional potential industrial partners to join the Hydrogen Program Team. Fiscal Year 1994 marked a turning point for the Hydrogen Program, with a budget that grew significantly. The focus of the program was broadened to include development of hydrogen production technologies using municipal solid waste and biomass, in addition to an increased emphasis on industrial involvement and near-term demonstration projects. In order to maintain its near- and long-term balance, the Hydrogen Program will continue with basic, fundamental research that provides the long-term, high-risk, high-payoff investment in hydrogen as an energy carrier.

  3. Ecological Fiscal Policy: between Theory and Practice

    Directory of Open Access Journals (Sweden)

    Mariana VUŢĂ

    2011-12-01

    Full Text Available The environment is becoming a more important element in the public decision process. Governments, non-profit organizations, civil society and firms are involved in different projects in order to protect this public good. But what does a state do in order to correct the damages brought upon the environment? This paper aims, on one side, to underline state’s fiscal leverages in order to internalize costs related to pollution externalities, and on the other side to preset clean investments encouraging instruments. The study will show that even though in Romania the fiscal pressure in high budgetary encasements obtained though environmental instruments do not help in putting in place a coherent policy with positive and visible effects upon future generations.

  4. 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.)

  5. Intergovernmental Fiscal Relations: Questions of Accountability and Autonomy

    National Research Council Canada - National Science Library

    Gonçalves Veiga, Linda; Kurian, Mathew; Ardakanian, Reza

    2015-01-01

    ..., notably water and waste Coverage includes optimal arrangements for sharing fiscal responsibilities among different levels of government, the potential impact of decentralization on the quality...

  6. Mistakes in the fiscal policy in Spain before the crisis

    Directory of Open Access Journals (Sweden)

    Ferreiro Jesús

    2013-01-01

    Full Text Available The paper analyses the mistakes made in the management of the fiscal policy in Spain before the crisis. The authors argue that the low size of the public expenditures, the adoption of a procyclical expansionary fiscal policy the years before the crisis, and the lack of a correct coordination between the Spanish fiscal policy and the ECB’s monetary policy, are key elements to understand the depth and length of the economic crisis and the current high fiscal imbalances in Spain.

  7. 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.

  8. 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.

  9. REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2010-12-01

    Full Text Available The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.

  10. The fiscal compact, cyclical adjustment and the remaining leeway for expansionary fiscal policies in the Euro area

    Directory of Open Access Journals (Sweden)

    Truger Achim

    2015-01-01

    Full Text Available Fiscal policy in the Euro area is still dominated by austerity measures implemented under the institutional setting of the “reformed” stability and growth pact, and the even stricter “fiscal compact”. At the same time, calls for a more expansionary fiscal policy to overcome the economic crisis have become more frequent, recently. Therefore, the article tries to assess the remaining leeway for a truly expansionary fiscal policy within the existing institutional framework. Special emphasis is put on the method of cyclical adjustment employed by the European commission in order to assess member states’ fiscal position and effort. It turns out that even in the existing framework the leeway for a macroeconomically and socially more sensible fiscal policy using the interpretational leeway inherent in the rules is quite substantial.

  11. Money Market Operations in Fiscal 2006

    OpenAIRE

    Financial Markets Department

    2007-01-01

    Throughout fiscal 2006, the Bank of Japan conducted money market operations with the uncollateralized overnight call rate as the operating target. Between March 2001 and March 2006, the Bank adopted the so-called "quantitative easing policy" whereby it conducted money market operations with the main target being the outstanding balance of current accounts at the Bank. Thus, this marked the first time in five years that the Bank used uncollateralized overnight call rates as its operating target.

  12. Money Market Operations in Fiscal 2003

    OpenAIRE

    Financial Markets Department

    2004-01-01

    In fiscal 2003, the Bank of Japan changed the target level for current account balances held at the Bank five times, raising it by 15 trillion yen in total. To achieve the target and maintain stability in the money market, the Bank conducted money market operations appropriately by carefully monitoring money market conditions and market participants' bidding in response to the Bank's operations. Autonomous factors such as the flow of treasury funds and banknotes contributed to the increase in...

  13. Fort Drum Preliminary Fiscal Impact Analysis.

    Science.gov (United States)

    1986-02-01

    of inmigrants 0 Fiscal histories, projections, and impacts for counties, cities, towns, villages, school districts, and the state. The results of...distribution of the inmigrating population within the three counties. Thus, an accurate forecast of the expected distribution of the inmigrating population is a...The distribution of inmigration to the school districts was made using the analysis explained in Chapter 3. Children associated with 800 new on-post

  14. Fiscal Decentralization and Soft Budget Constraints

    OpenAIRE

    Timofeev Andrey

    2002-01-01

    Liberalization policies of transition have led to the mass reduction of enterprise subsidization which prevailed in socialist economies. However, in some sectors of the economy, subsidies associated with price controls remain due to "social" and "political" factors. Moreover in multi-tier governments, subnational levels seem to be more sensitive to these factors because of their proximity to the constituency. Thus decentralization of fiscal resources might interfere with the elimination of re...

  15. A neural network method to evaluate consolidation coefficient

    Institute of Scientific and Technical Information of China (English)

    2003-01-01

    Many methods to calculate the consolidation coefficient of soil depend on judgment of testing curves of consolidation,and the calculation result is influenced by artificial factors. In this work, based on the main principle of back propagation neural network, a neural network model to determine the consolidation coefficient is established. The essence of the method is to simulate a serial of compression ratio and time factor curves because the neural network is able to process the nonlinear problems. It is demonstrated that this BP model has high precision and fast convergence. Such method avoids artificial influence factor successfully and is adapted to computer processing.

  16. Thermal Conductivity Measurements on consolidated Soil Analogs

    Science.gov (United States)

    Seiferlin, K.; Heimberg, M.; Thomas, N.

    2007-08-01

    Heat transport in porous media such as soils and regolith is significantly reduced compared to the properties of compact samples of the same material. The bottle neck for solid state heat transport is the contact area between adjacent grains. For "dry" and unconsolidated materials the contact areas and thus the thermal conductivity are extremely small. Sintering and cementation are two processes that can increase the cross section of interstitial bonds signifcantly. On Mars, cementation can be caused by condensation of water or carbon dioxide ice from the vapor phase, or from salts and minerals that fall out from aqueous solutions. We produced several artificially cemented samples, using small glass beads of uniform size as soil analog. The cementation is achieved by initially molten wax that is mixed with the glass beads while liqiud. The wax freezes preferably at the contact points between grains, thus minimizing surface energy, and consolidates the samples. The thermal conductivity of these samples is then measured in vacuum. We present the results of these measurements and compare them with theoretical models. The observed range of thermal conductivity values can explain some, but not all of the variations in thermal intertia that can be seen in TES remote sensing data.

  17. On The Thermal Consolidation Of Boom Clay

    CERN Document Server

    Delage, Pierre; Cui, Yu-Jun

    2012-01-01

    When a mass of saturated clay is heated, as in the case of host soils surrounding nuclear waste disposals at great depth, the thermal expansion of the constituents generates excess pore pressures. The mass of clay is submitted to gradients of pore pressure and temperature, to hydraulic and thermal flows, and to changes in its mechanical properties. In this work, some of these aspects were experimentally studied in the case of Boom clay, so as to help predicting the response of the soil, in relation with investigations made in the Belgian underground laboratory at Mol. Results of slow heating tests with careful volume change measurements showed that a reasonable prediction of the thermal expansion of the clay-water system was obtained by using the thermal properties of free water. In spite of the density of Boom clay, no significant effect of water adsorption was observed. The thermal consolidation of Boom clay was studied through fast heating tests. A simple analysis shows that the hydraulic and thermal trans...

  18. AD Consolidation for operation beyond 2010

    CERN Document Server

    Eriksson, T

    2008-01-01

    The Antiproton Decelerator (AD), which started up for physics in 2000 and today supplies low-energy antiprotons to the ATRAP, ALPHA, ASACUSA and ACE experiments is based on the ACOL machine from which it still retains most of the components. ACOL construction was completed in 1986 at a total cost of approximately 80 MCHF (excluding infrastructure) which today would correspond to a value of around 160 MCHF. During recent years, a reduction of maintenance and modernisation has been unavoidable due to budgetary restraints. In order to identify the resources needed for continued AD operation beyond 2010 with a reasonably low risk of failures and to avoid increasing maintenance and repair costs, a study has been conducted involving groups from the AB, AT and TS departments. Analysis of breakdown risks, identification of items and costs for consolidation has been done as well as a risk score classification. To be noted is the relatively modest cost of the proposed items in view of the value of the facility and in c...

  19. The regulation of transcription in memory consolidation.

    Science.gov (United States)

    Alberini, Cristina M; Kandel, Eric R

    2014-12-04

    De novo transcription of DNA is a fundamental requirement for the formation of long-term memory. It is required during both consolidation and reconsolidation, the posttraining and postreactivation phases that change the state of the memory from a fragile into a stable and long-lasting form. Transcription generates both mRNAs that are translated into proteins, which are necessary for the growth of new synaptic connections, as well as noncoding RNA transcripts that have regulatory or effector roles in gene expression. The result is a cascade of events that ultimately leads to structural changes in the neurons that mediate long-term memory storage. The de novo transcription, critical for synaptic plasticity and memory formation, is orchestrated by chromatin and epigenetic modifications. The complexity of transcription regulation, its temporal progression, and the effectors produced all contribute to the flexibility and persistence of long-term memory formation. In this article, we provide an overview of the mechanisms contributing to this transcriptional regulation underlying long-term memory formation.

  20. Automation, consolidation, and integration in autoimmune diagnostics.

    Science.gov (United States)

    Tozzoli, Renato; D'Aurizio, Federica; Villalta, Danilo; Bizzaro, Nicola

    2015-08-01

    Over the past two decades, we have witnessed an extraordinary change in autoimmune diagnostics, characterized by the progressive evolution of analytical technologies, the availability of new tests, and the explosive growth of molecular biology and proteomics. Aside from these huge improvements, organizational changes have also occurred which brought about a more modern vision of the autoimmune laboratory. The introduction of automation (for harmonization of testing, reduction of human error, reduction of handling steps, increase of productivity, decrease of turnaround time, improvement of safety), consolidation (combining different analytical technologies or strategies on one instrument or on one group of connected instruments) and integration (linking analytical instruments or group of instruments with pre- and post-analytical devices) opened a new era in immunodiagnostics. In this article, we review the most important changes that have occurred in autoimmune diagnostics and present some models related to the introduction of automation in the autoimmunology laboratory, such as automated indirect immunofluorescence and changes in the two-step strategy for detection of autoantibodies; automated monoplex immunoassays and reduction of turnaround time; and automated multiplex immunoassays for autoantibody profiling.