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“Fiscal Trap”, the case of Greece
Get PDFPresent research aims at the introduction of the term “Fiscal Trap” in economic literature, as a comprehensive definition of the economic situation in which any available combination of fiscal-only policy measures (tax increases and austerity measures), would fail to fulfill fiscal targets during periods of recession. Using recent experience from the case of Greece, an ex-post evaluation of adopted policy effectiveness is pursued. Fiscal austerity and increased taxation enforced in Greece during the years 2009-2012, resulted in decreased tax revenues, lower GDP and increased debt-to-GDP ratio. In order to slip away from the vicious cycle generated by austerity and tax hikes, policymakers might need the help of an appropriate monetary stimulus
Media Influence through What Is Reported and How It Is Reported
Get PDFLiving in the digital age certainly has its advantages but presents challenges to the basic principles of integrity, honesty, and truthfulness. Media bias can be detected by reviewing the list of trending and widely discussed topics shared by media outlets. The news presented can often be identified as leaning towards one of the three political spectrums: right-wing, left-wing, or center. The infiltration of political bias within the media influences public opinion
Analysis of Precipitation Trends and Prediction in Selected Cities in the Southeast Louisiana
Get PDFThe impacts of climate change are being felt in Louisiana, in the form of changing weather patterns that have resulted in changes in floods, hurricanes, tornadoes frequencies of occurrence, and magnitudes, among others resulting in, flooding. The variabilities in rainfall in a drainage basin affect water availability and sustainability. This study analyzed the precipitation data of Southeastern Louisiana, United States, for the period 1990 to 2020. Data used in the study was from, Donaldsonville, Galliano, Lafourche, Gonzales, Ascension, Morgan, New Orleans, Audubon, Plaquemine, and Ponchatoula, Tangipahoa, weather stations. These stations were selected because the differences between each of their highest and lowest average annual rainfall data were greater than 20 inches. To investigate climate patterns and trends for the given weather stations in Southeastern Louisiana, precipitation data were analyzed on annual time scales using data collected from the World Bank Group Climate Change Knowledge Portal for Development Practitioners and Policy Makers and the Applied Climate Information System (ACIS) of the National Weather Service Prediction Center. The data were further aggregated using annual average blocks of 4 years, and linear and polynomial regression was performed to establish trends. The highest and lowest average annual rainfall data for Donaldsonville, Galliano, Lafourche, Gonzales, Ascension, Morgan, New Orleans, Audubon, Plaquemine, and Ponchatoula, Tangipahoa, weather stations were, 75 and 48, 71 and 44, 73.5 and 52.7, 75 and 46.4, 72 and 41.3, 94 and 55.3, Ponchatoula, and 78.6 and 44, respectively. Plaquemine recorded the highest average annual average rainfall while New Orleans, Audubon station recorded the lowest. The projection of the precipitation in 2030 has been carried out to inform scientists and stakeholders about the approximate quantity of rainfall expected and enable them to make their expected impacts on agriculture, economy, etc. The precipitation for 2030 was predicted by extrapolating models for the weather stations. The data used for the modeling was selected based on the data entries most representative. Hence, the coefficient of correlation and the number of data entries were both considered. Extrapolating results for 2030 precipitation in Donaldsonville, Galliano, Gonzales, Morgan, New Orleans, Audubon, and Plaquemine were found to be within the ranges, (85.6 - 86.7), (75.55 - 76.60), (89.7 - 90.67), (99.9 - 100.5), (71.68 - 72.66), and (107.7 - 108.8) inches, respectively. Hence, the average annual precipitations in areas covered by these stations except for Plaquemine station are expected to significantly increase. A restively low increase in average precipitation is expected for Plaquemine station. The increase could impact agriculture negatively or positively depending on the crop’s soil moisture tolerance
General Chemistry for Science Majors
No full textChemistry 1, Lecture +Lab (Science Majors) is designed to meet the scope and sequence requirements of the two-semester general chemistry course. The textbook provides an important opportunity for students to learn the core concepts of chemistry and understand how those concepts apply to their lives and the world around them. The book also includes a number of innovative features, including interactive exercises and real-world applications, designed to enhance student learning. The second edition has been revised to incorporate clearer, more current, and more dynamic explanations, while maintaining the same organization as the first edition
Elementary Spanish I
No full textThe Creation of This Book
This textbook was created as part of the Interactive OER for Dual Enrollment project, facilitated by LOUIS: The Louisiana Library Network and funded by a $2 million Open Textbooks Pilot Program grant from the Department of Education.
This project supports the extension of access to high-quality post-secondary opportunities to high school students across Louisiana and beyond by creating materials that can be adopted for dual enrollment environments. Dual enrollment is the opportunity for a student to be enrolled in high school and college at the same time.
The cohort-developed OER course materials are released under a license that permits their free use, reuse, modification and sharing with others. This includes a corresponding course available for Elementary Spanish I (3-4 credit hours) in MoodleNet and Canvas Commons and for Elementary Spanish I+II (6 credit hours) in MoodleNet and Canvas Commons that can be imported to other Learning Management System platforms. For access/questions, contact Affordable Learning Louisiana.
If you are adopting this textbook, we would be glad to know of your use via this brief survey
Tax Management, Ownership Structure and Corporate Governance
Get PDFWe use 2010-2018 publicly listed Chinese company data to analyze how ownership structure and corporate governance affects tax management. Our results indicate that diverse ownership structure might lower a company’s tax rates, whereas traditional corporate governance measures, such as board size, independent board member percentage and duality of CEO serving as chair do not affect tax
The Balance Sheet Healthcare Model for African American Communities
Get PDFAppalled by the over-representation of the African-American community with diseases of the heart, lungs, blood, liver, kidneys, and intestines this paper presents an innovative model, Balance Sheet Healthcare Model, using an accounting framework as a way of thinking about the body and the effects of food consumption choices, to control and lower healthcare costs and increase individual’s wellbeing
Supreme Court Ruling in South Dakota v. Wayfair Inc. Updates Physical Nexus Standards and Sales Tax Collection Policies
Get PDFIn the case of South Dakota v. Wayfair Inc., the U.S. Supreme Court overturned controlling cases addressing standards and guidelines for sales tax collections. These precedent cases, in existence for decades, formed the basis for competitive advantages that the E-commerce industry held over traditional commerce. These two cases held that an out-of-state seller’s liability to collect and remit sales tax to the consumer’s respective state depended on whether the seller had a physical presence in that state. This research paper examines several issues leading to this recent Supreme Court decision. Additionally, coordinated state efforts in 2000 led to what would become the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA offered voluntary guidelines to assist states in modernizing sales tax collection policies. Future implications of the South Dakota v. Wayfair Inc., decision upon commerce policy and sales tax collections are explored
Will the New State Laws on Fairness in Female Athletics and the Politics of Transgender Athletes Create a New Sports Exception Under Title IX?
Get PDFIn the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. Tthe Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the vote, several of the parties have sworn that the fight is not over and the legal issues were not addressed. The proponents vow to bring the Fairness in Women’s Sports Acts back to the forefront again next year. We are going to go back, review, analyze, and take a look at some of those issues
Sarbanes-Oxley Act (SOX) and Corporate Risk Management
Get PDFPrior studies have found mixed relationship between corporate risk management activities and firm value. In this paper, we document that corporate risk management activities are significantly affected by the strength of corporate governance. Firms use significantly less derivatives after the passage of SOX, i.e., when the corporate governance is stronger. The passage of SOX allows us to implement the difference-in-differences approach and mitigate endogeneity bias. The relation is both statistically and economically significant. Our findings shed new light on the agency problem associated with the risk management activities