187,647 research outputs found

    THE TAX POLICY AND ITS IMPACT ON LABOUR MARKET IN SLOVAKIA

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    The global financial crisis has manifest unfavorably also in Slovakia namely in economic growth decline and in the increase unemployment. The labor market is depressed by excess labor supply over labor demand. Under the impression of global crisis the Slovak republic, as well as the other states, takes in arrangements for reduction its impacts on economy and on entrepreneurs and citizens. Received measures of labor market policy against crisis should affect labor demand, i.e. willingness to employ and incentive to find a job. Tax policy measures against crisis should support low consumption through lowering tax burden of income and improvement business environment.tax policy, labor market, unemployment, tax stabilization function, employment policy, employee premium

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Romanian Public Debt in Interwar Period and Between 1948-1989

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    In analyzing the public debt problem, there is an analytic presentation and also a historic presentation. The present project is a combination between the two modalities, emphasizing the institutional side, where the historic presentation is made by underlining the changing moments in history. The unitary characteristic of the public debt should be taken into account; also, there is the option between analyzing the public debt in the larger sense and in the unitary sense. In the larger sense, the public debt includes also the indebt of the country’s financial institutions and the local authorities. We will analyze, out of the larger public debt problematic, the ones regarding the loans contracted and managed by the Ministry of Finance, which are considered to be part of the public debt. For understanding the legislative environment of constituting and managing Romania’s public debt, some notes are necessary to be made. First, even the expression of legislative environment has to be understood starting from the premises that for the entire analyzed period, Romania had democratic institutions, which acted and manifested according to the modern world’s accepted rules. A problem involved by the analysis of the content regards the up to date theme, a discussion about the public debt in Romania. Initially we started from the idea that the thematic is up to date through the clarifications that can be brought by our own past experience to serve the present. There are also other arguments: we noticed the necessity of accuracy, the terminology precision, there being lots of gaps in understanding the public debt mechanism. The minimum explanation of public debt domain is necessary, being known that the terminology used has changed its meanings in time, and this era’s approach of the terminology gives us the opportunity to understand the public debt phenomenon in that period of time. Present governing works would be more efficient, more precise and more accurate if past experience would be considered.

    Ensaios em finan??as p??blicas municipais

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    Esta tese busca discutir problemas relacionados ??s finan??as p??blicas municipais no pa??s. Um aprimoramento de nosso federalismo fiscal, com maior descentraliza????o de recursos e implementa????o de regras de transfer??ncias federativas com maiores incentivos pr??-efici??ncia ??? aumentando os incentivos pr??-obten????o de melhores resultados sociais por parte das unidades subfederadas ??? pode se revelar instrumento importante na melhoria de nossas condi????es sociais. Para isto, dividiu-se esta tese em quatro partes distintas. No primeiro cap??tulo, discutem-se os impactos das receitas petrol??feras sobre as finan??as p??blicas municipais. As mudan??as legais ocorridas no pa??s na d??cada de noventa do ??ltimo s??culo - relativas ao setor petrol??fero - levaram a crescente (e concentrada) transfer??ncia de recursos do setor para os estados e munic??pios brasileiros. A forte sensa????o que estes estariam sendo desperdi??ados de alguma forma vem suscitando discuss??es sobre a necessidade de se reformular sua distribui????o. As recentes descobertas de megacampos petrol??feros no pr??-sal do litoral brasileiro somente intensificaram este processo. Buscou-se identificar os efeitos destas transfer??ncias sobre as vari??veis fiscais municipais no pa??s. Detectou-se que n??o ocorreu substitui????o tribut??ria, ou seja, estes recursos n??o diminu??ram o esfor??o arrecadat??rio dos munic??pios. Em compensa????o, tanto os recursos cuja distribui????o ?? bem mais concentrada (referentes aos royalties excedentes) quanto aqueles mais bem-distribu??dos (referentes aos royalties originais) levaram as prefeituras a aumentar seus gastos correntes (piorando sua composi????o do ponto de vista social) e diminuir seus investimentos. O contr??rio parece ocorrer com os recursos cuja distribui????o se d?? de forma intermedi??ria (os royalties referentes ??s participa????es especiais. No segundo cap??tulo, discute-se o impacto das receitas petrol??feras sobre a profici??ncia dos alunos at?? a quarta s??rie prim??ria das escolas p??blicas municipais. As receitas petrol??feras ??? agregadas ou n??o ??? n??o se mostraram estatisticamente significativas na explica????o do desempenho observado pelos alunos da quarta s??rie prim??ria das escolas municipais em portugu??s ou matem??tica. Este resultado, entretanto, deve ser olhado com cautela, uma vez que n??o ?? trivial identificar como (e o tempo necess??rio) estes efeitos seriam gerados. Entretanto, diferentes fontes de receitas municipais impactariam de forma diferenciada as profici??ncias observadas nos testes de portugu??s e matem??tica, explicitando a necessidade de se entender melhor estas diferen??as para se desenhar mecanismo mais eficiente de repasse de recursos constitucionais aos munic??pios. No terceiro cap??tulo, estudam-se os impactos das emancipa????es municipais ocorridas na d??cada de 90 sobre o bem-estar das popula????es locais. Devido ?? Constitui????o Federal de 1988, o n??mero de munic??pios no Brasil multiplicou-se fortemente na d??cada de 90 do ??ltimo s??culo. Mais de mil munic??pios foram criados em todo o pa??s, fazendo seu n??mero ultrapassar a casa dos 5.500. Este processo tem sido interpretado de forma bastante negativa. Baseado em evid??ncias aned??ticas, se pressup??e que os atores pol??ticos locais o utilizaram para se apropriar de maior parcela dos recursos transferidos de outros n??veis governamentais. Entretanto, nenhum esfor??o mais sistem??tico foi realizado buscando calcular, de maneira efetiva, os resultados sociais l??quidos deste processo. ?? isto que se busca fazer aqui, utilizando dados sobre os munic??pios mineiros - cujo n??mero passa de 723 em 1991 para 853 em 2000. Foram detectados impactos positivos relacionados a diversas vari??veis educacionais e de sa??de. Ao mesmo tempo, o contr??rio ocorreu com os indicadores de pobreza e indig??ncia. Este resultado mostra que o movimento observado de emancipa????o municipal talvez tenha sido bastante ben??fico, sinalizando para a exist??ncia de mercados pol??ticos eficientes nestas localidades, o que indicaria a necessidade de se manter uma maior autonomia local relativa a processos de emancipa????o de distritos. Por fim, no quarto cap??tulo, analisam-se os impactos de lei (implementada em Minas Gerais) que buscou aumentar os incentivos pr??-efici??ncia das prefeituras municipais a partir das transfer??ncias federativas. Buscando melhorar as condi????es de vida dos munic??pios mineiros, o governo estadual mineiro instituiu, em 1995, a lei 12.040, conhecida como Lei Robin Hood. Esta permitia que 25% dos recursos de ICMS a serem distribu??dos aos munic??pios mineiros se dessem sobre resultados observ??veis em diversas ??reas tais como sa??de, educa????o, conserva????o ecol??gica, entre outras. Ou seja, esta institu??a, em rela????o a estas transfer??ncias, um contrato de alto poder com os munic??pios relacionados ??s pol??ticas p??blicas implementadas. O estudo destas transfer??ncias (relativas ?? educa????o e sa??de) mostrou resultados d??bios. Resultados positivos relativos ?? educa????o e ?? sa??de parecem ocorrer em todo o estado, mas os incentivos dados poderiam ser bem maiores - faz-se necess??rio um refinamento das regras da partilha destas transfer??ncias. Dada a relativa escassez deste tipo de contrato em transfer??ncias federativas, seja no Brasil, seja no restante do mundo, este resultado aponta a necessidade de utiliza????o de instrumentos de maior poder nas rela????es federativas, buscando incrementar as condi????es de vida locais

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Withdrawn by Author

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    <p>Withdrawn by Author </p&gt

    The time profile of public-expenditure growth in India: an empirical-investigation

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    PT: J; CR: BIRD RM, 1972, FINANZARCHIV, V30, P454 BONIN JM, 1969, PUBLIC FINANCE FINAN, V24, P441 CHRISTINE A, 1978, PUBLIC FINANCE, V33, P42 DIAMOND J, 1977, FINANZARCHIV, V35, P387 GUPTA SP, 1967, PUBLIC FINANCE FINAN, V22, P423 HENNING JA, 1974, PUBLIC FINANCE FINAN, V24, P325 NAGARAJAN P, 1979, PUBLIC FINANC, V34, P100 PEACOCK AT, 1961, GROWTH PUBLIC EXPEND PLUTA JE, 1979, PUBLIC FINANCE Q, V7, P25 PRYOR FL, 1968, PUBLIC EXPENDITURES REDDY KN, 1970, PUBLIC FINANC, V25, P81 TUSSING D, 1974, PUBLIC FINANCE Q, V2, P202 WISEMAN J, 1975, PUBLIC FINANCE Q, V3, P411; NR: 13; TC: 0; J9: ECON LETT; PG: 7; GA: NL598Source type: Electronic(1
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