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Craig L. Johnson 《Public Budgeting & Finance》1999,19(1):47-67
Despite the persistent efforts of federal tax policymakers to place binding constraints on the economic development bond market in the United States, it has grown since the Tax Reform Act of 1986 and is a well established segment of the municipal securities market. This article provides an analysis of the development bond market by describing tax increment debt finance (TIF) in the United States and conducting an empirical analysis of California TIF debt. Our analysis indicates that tax increment debt finance (TIF) is no longer an obscure infrequently used financing tool, but for local governments in many states is a commonly used means of raising capital for multiple purposes. Our empirical analysis highlights the unique project-specific features of tax increment finance that bond issuers must understand and manage to enhance the credit quality and minimize the financing costs of tax increment debt. 相似文献
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Darling Nancy Dowdy Bonnie B. Van Horn M. Lee Caldwell Linda L. 《Journal of youth and adolescence》1999,28(4):461-480
This study examines the association of self-perceptions with sixth to eighth graders' exposure to mixed-sex and dating contexts. It contrasts two hypotheses: the stress hypothesis, which suggests that the transition to romantic relationships will be associated with declines in self-esteem, especially for girls, and the leisure hypothesis, which suggests that movement into a desired role in an emotionally positive social context will be associated with positive emotions and higher self-esteem. Results indicate that adolescents experience mixed-sex settings positively, and that comfort with the other sex (for girls) and more time spent with the other sex (for boys) are predictive of more positive self-perceptions. Activity diary data suggest that these differences are due to differences in the emotional climate of same- and mixed-sex settings, rather than to the activities adolescents engage in with same- and mixed-sex groups. Dating boys who are less interested in dating experience lower self-esteem. Results are discussed in light of the transitional nature of mixed-sex relationships in early adolescence and the preparatory role played by same-sex friendships. 相似文献
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Many Western developmental theorists (e.g., Baumeister, 1986; Erikson, 1968) propose an increasingly autonomous self-construal during adolescence (e.g., Erikson, 1968). In this study self-construal among 191 older children and young adolescents (ages 9 through 16) from private and public schools in Madras, India, was assessed by means of the self attitudes instrument (Kuhn and McPartland, 1954) and the scoring system of Trafimow et al. (1991). Individuality in self-construal did not increase with age across all groups but was mediated by socioeconomic strata (SES, as indexed by school) and gender. Boys from high SES schools best conformed to the Western conceptualization of self-concept development. Boys from lower SES schools exhibited opposite patterns with higher group responses in the older age group. The findings highlight the importance of social context in individual development. 相似文献
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This report studies the available data concerning suicide rates in the Ukraine and points to the importance of appropriate monitoring of suicides and attempted suicides. It illustrates the necessity of collecting this information and of developing "The Ukrainian National Program on Suicide Prevention." Unfortunately, suicide research and publications about suicide rates were prohibited in the former Soviet Union, so some of the data about suicidal behavior in the Ukraine is incomplete. We used the official suicide death statistics of the Ukraine from the Center of Statistics (Ukrainian Ministry of Health) for the period 1988-1998. The overall rate of suicide in the Ukraine is relatively high. Official statistics in the Ukraine show that there were 29.6 suicides per 100,000 population in 1998. The frequency of completed suicide differs in the various regions of the country, suicides being more frequent in the industrially developed regions and in the rural areas of the country than in the cities. In the western part of the Ukraine the frequency of suicide is relatively low (11.1 per 100,000). Between 1988 and 1997 the suicide rate increased by 57%. In 1998 the suicide rate for women was approximately five times lower than that for men. 相似文献
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