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231.
232.
Affordability is one important and widely accepted element of state and local debt policy. However, there is no well-established measure of affordability and no clear standard for making normative judgments about what amount of debt is affordable for a specific jurisdiction. This article suggests a six-step method for measuring affordability of state debt that provides a useful guideline for determining when a state may be entering a "danger zone" by having debt that exceeds norms of affordability. 相似文献
233.
Kurt Weyland 《管理》1998,11(1):51-75
This article advances an institutionalist explanation for the decline of Brazil's developmental state, showing how an initially strong state undermined its own strength over time. The Brazilian state greatly expanded its interventionism and fragmented society—through state-corporatist mechanisms—in order to enhance its power to guide development. Yet the mushrooming state apparatus increasingly lacked internal coordination. This disunity diminished the state's capacity to attain its goals and provided added opportunities for the fragmented social groups created by the state's divide-and-rule strategies to "capture" public agencies. The resulting weakening of the state is evident in taxation, the policy focus of this article. Competing state agencies granted proliferating tax privileges, and business sectors supported by clientelist politicians blocked governmental efforts to maintain or raise the tax burden. This decline in extractive capacity contributed to the fiscal crisis that has paralyzed Brazil's developmental state since the early 1980s. 相似文献
234.
Operational criteria for the determination of suicide 总被引:7,自引:0,他引:7
M L Rosenberg L E Davidson J C Smith A L Berman H Buzbee G Gantner G A Gay B Moore-Lewis D H Mills D Murray 《Journal of forensic sciences》1988,33(6):1445-1456
Suicide is an important public health problem for which we have an inadequate public health database. In the United States, decisions about whether deaths are listed as suicides on death certificates are usually made by a coroner or medical examiner. These certification decisions are frequently marked by a lack of consistency and clarity, and laws and procedures for guiding these decisions vary from state to state and even from county to county. Without explicit criteria to aid in this decision making, coroners or medical examiners may be more susceptible to pressures from families or communities not to certify specific deaths as suicide. In addition, coroners or medical examiners may certify similar deaths differently at different times. The degree to which suicides may be underreported or misclassified is unknown. This makes it impossible to estimate accurately the number of deaths by suicide, to identify risk factors, or to plan and evaluate preventive interventions. To remedy these problems, a working group representing coroners, medical examiners, statisticians, and public health agencies developed operational criteria to assist in the determination of suicide. These criteria are based on a definition of suicide as "death arising from an act inflicted upon oneself with the intent to kill oneself." The purpose of these criteria is to improve the validity and reliability of suicide statistics by: (1) promoting consistent and uniform classifications; (2) making the criteria for decision making in death certification explicit; (3) increasing the amount of information used in decision making; (4) aiding certifiers in exercising their professional judgment; and (5) establishing common standards of practice for the determination of suicide. 相似文献
235.
Matthew Mills 《The Journal of legal history》2016,37(3):269-302
The first express judicial reliance on the public benefit requirement for charitable trusts to conclusively determine charitable validity seems to occur in 1862, although implied references to similar ideas are seen up to a century previously. With limited exceptions, the origin of the public benefit requirement has been under-examined. This article argues that a multi-factorial and contextual approach best explains its adoption in the nineteenth century. Three developments in nineteenth-century law and society encouraged judges to broaden charity law: (1) increasing religious pluralism, (2) increasing state education, and (3) regular income taxation. These changes, combined with the formalization of the doctrine of precedent, required both some limit on the scope of charity law and a new substantive justification for novel decisions on charitable validity. This article argues that judges and lawyers, whether intentionally or subconsciously, borrowed ideas of public benefit from closely related mortmain cases to develop the public benefit requirement. 相似文献
236.
After its initial success in the private sector, activity-based costing (ABC) has been embraced by the public sector as an analytical tool that can be used to improve the efficiency of government operations, especially in the area of the privatization of operations. Despite claims that ABC can greatly enhance the evaluation of how to most efficiently deliver services, there are significant obstacles that must be overcome before ABC can be effectively implemented. In order to underscore the challenges facing successful ABC execution in the public sector, the use of activity-based cost accounting by the City of Indianapolis for its privatization initiatives is discussed. Generally ABC is not up to challenge of providing local governments with the tool necessary to comprehensively evaluate direct services and determine which are candidates for contracting out or privatization. 相似文献
237.
238.
Kurt Hübner 《Asia Europe Journal》2012,9(2-4):159-177
The financial crisis of 2008 and even more so the crisis of the Eurozone drastically increased the demand for decisive leadership and public crisis management. Due to the size of its economy and its position in the global as well as in the European economy, Germany should take the lead in this crisis management. Germany’s management of the two crises differs but also shows strong similarities. A “center-left Grand Coalition” managed the global financial crisis; a global crisis in which Germany was one among several relevant global players. A center-right government under the leadership of the same chancellor then during the sovereign debt crisis manages the Eurozone crisis. This is a regional crisis but with global implications. German government was slow in responding to both crises but acted eventually after some procrastination. Both cases, however, differ with regards to Germany’s actual role in crisis management. During the global financial crisis, other global actors pushed Germany to the forefront. The Eurozone crisis, a regional crisis, demands a leading role of Germany, the largest economy and member state of the EU. The paper, however, argued that the German crisis management with regards to the Eurozone is very much driven by ideas that preserve German norms but do not live up to the challenges of the crisis. Germany’s insistence in its own interests and norms hinders the delivery of a comprehensive crisis management of the Eurozone crisis within the European Union. 相似文献
239.
After a bitter and devastating war, Bosnia and Herzegovina is making slow but steady progress rebuilding its economy and government structure. As normalcy returns, the demand for government services invariably will continue to increase, especially at the sub-entity levels of government. Unfortunately, the current fiscal structure severely restricts the resources available to local governments. This article suggests that Bosnia and Herzegovina consider adopting a property tax as a means to provide much- needed revenue. After describing the current governmental and fiscal system that has evolved since the signing of the Dayton Accords, the authors discuss why an area-based property tax, rather than a more traditional property tax based on capital value or market prices, makes sense for this country in transition. 相似文献
240.
Don't Sweat the Details! Enhancing Congressional Committee Expertise Through the Use of Detailees
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In contrast to the dramatic growth in the size and influence of the executive branch over the past 40 years, congressional committee staffing levels are at an all‐time low. Faced with growing demands to produce legislation and to conduct oversight of executive branch policymaking, Congress can and does supplement its existing staff by borrowing personnel, known as detailees, from federal agencies. Using an original dataset of detailees from 1997 to 2015, we analyze the degree to which congressional committees rely on detailees to increase legislative capacity. We find that committees in the House and Senate use detailees in different ways to further both legislative and oversight initiatives. 相似文献