Wiley-Blackwell: Public Budgeting & Finance最新文献_第10页

A Strategy to Prevent Losses in Local Government Investment Pools 防止地方政府投资池损失的策略

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 2002-12-02 DOI: 10.1111/1540-5850.00066

T. Lynch, H. Shamsub, C. Onwujuba

引用次数: 9

Capitalization and Depreciation of Infrastructure by State and Local Governmental Entities 国家和地方政府实体的基础设施资本化和折旧

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-12-01 DOI: 10.1046/J.0275-1100.1999.01177.X

Jean E. Harris

引用次数: 10

Using Adjusted Performance Measures for Evaluating Resource Use 使用调整后的绩效指标评估资源使用情况

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-09-01 DOI: 10.1046/J.0275-1100.1999.01172.X

Leanna Stiefel, R. Rubenstein, A. Schwartz

引用次数: 43

Turning Up the Heat: The Impact of Electric Utility Competition on K-12 Education Funding in Ohio 打开暖气:电力公用事业竞争对俄亥俄州K-12教育资金的影响

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-09-01 DOI: 10.1046/J.0275-1100.1999.01171.X

Howard B. Fleeter

{"title":"Turning Up the Heat: The Impact of Electric Utility Competition on K-12 Education Funding in Ohio","authors":"Howard B. Fleeter","doi":"10.1046/J.0275-1100.1999.01171.X","DOIUrl":"https://doi.org/10.1046/J.0275-1100.1999.01171.X","url":null,"abstract":"Ohio, like many states, is currently-considering deregulation of the retail electric power industry. This issue is made more complex in Ohio because structural change in the delivery of electric power is also likely to have a negative effect on state and local government revenues. This effect occurs because of three main forces: the elimination of differential property tax treatment of utilities relative to general businesses, the likely decrease in state electricity excise tax revenues as a result of falling power prices and administrative difficulty in taxing out of state providers, and the potential for stranded costs to diminish the taxable value of electric generating equipment. This article provides an overview of these issues and a brief analysis of the extent to which these problems will be shared by other states. The article then demonstrates the impact of deregulation-induced tax changes on both state and local school district revenues in Ohio and concludes with a discussion of how the state's ability to insulate local governments from these adverse fiscal effects is made both more imperative and more difficult by a recent Supreme Court Ruling on school funding Finally, the issues discussed in the article are placed in a more general context of the challenges of adjusting tax policy to changing circumstances.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"770 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132971374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Needs and Financial Problems of Small and Rural Localities: The Case of West Virginia 小型和农村地区的需求和财政问题:以西弗吉尼亚州为例

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-09-01 DOI: 10.1046/J.0275-1100.1999.01169.X

M. Dougherty, Kenneth A. Klase, Soo Geun Song

引用次数: 16

Activity-Based Costing in Government: Possibilities and Pitfalls 政府作业成本核算:可能性与缺陷

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-06-01 DOI: 10.1046/J.0275-1100.1999.01160.X

Richard E. Brown, Mark Myring, Cadillac G. Gard

引用次数: 62

The Value-Added Tax in Ghana 加纳的增值税

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-06-01 DOI: 10.1046/J.0275-1100.1999.01164.X

George O. Assibey-Mensah

引用次数: 7

Performance Budgeting and Performance Funding in the States: A States Assessment 各州的绩效预算和绩效资金:一项各州评估

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-03-01 DOI: 10.1046/J.0275-1100.1999.01157.X

Meagan M. Jordan, M. Hackbart

{"title":"Performance Budgeting and Performance Funding in the States: A States Assessment","authors":"Meagan M. Jordan, M. Hackbart","doi":"10.1046/J.0275-1100.1999.01157.X","DOIUrl":"https://doi.org/10.1046/J.0275-1100.1999.01157.X","url":null,"abstract":"For a variety of reasons, performance budgeting has gained new life in the 1990s. Initially introduced in the 1950s by the Hoover Commission and others, performance budgeting efforts, in the 1990s, go beyond the workload productivity and efficiency focus of earlier phases and place greater emphasis on outcomes and accountability. This study reports on a survey of state executive-branch budget officers designed to determine the current status of state performance budgeting efforts including performance budgeting processes used by the states, their perceived impacts on budget decision making, and their probable future use. In addition, the study assessed the emerging role of performance funding as a further extension of performance budgeting processes. The linking of performance to the allocation or distribution of appropriated funds may be emerging as the next iteration of performance budgeting in the states. In addition to reporting on the survey, relationships between performance budgeting and various aspects of state budgeting practices are analyzed through crosstabulations, and regression analysis is employed to examine the states' organization, fiscal, and political capacity to implement performance budgeting and funding.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117081639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 121

The Impact of Objective and Empathic Dispositions on Local Government Budget Analysts' Spending Preferences 客观倾向和共情倾向对地方政府预算分析师支出偏好的影响

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1999-03-01 DOI: 10.1046/J.0275-1100.1999.01158.X

Clifford P. McCue

{"title":"The Impact of Objective and Empathic Dispositions on Local Government Budget Analysts' Spending Preferences","authors":"Clifford P. McCue","doi":"10.1046/J.0275-1100.1999.01158.X","DOIUrl":"https://doi.org/10.1046/J.0275-1100.1999.01158.X","url":null,"abstract":"The spending preferences of local government budget analysts are based on individual decision modes; how individuals attend to, encode, and process information. While academicians and practitioners tend to assume that a budget analyst's disposition to act leads to specific spending preferences, that assumption is rarely tested empirically. This study draws on two theoretical constructs derived from social psychology, rationality (objectivism), and emotions (empathy). Leary and his colleagues demonstrate that objectivism predisposes one toward rational decision making in a variety of settings, while Eisenberg and her colleagues show that highly empathic individuals are predisposed toward helping and prosocial behavior. Results of this study suggests that empathic budget analysts, those scoring higher on the empathy scale, have distinctly different spending preferences than those budget analysts scoring higher on the objectivism scale; empathic budget analysts are disposed toward humanitarian criteria in decision making while objective budget analysts are disposed toward quantifiable cost-benefit considerations.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130086908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Federal Agency Budget Officers: Who Needs Them? 联邦机构预算官员:谁需要他们?

Wiley-Blackwell: Public Budgeting & Finance Pub Date : 1998-12-01 DOI: 10.1046/J.0275-1100.1998.01152.X

Herbert G. Persil

引用次数: 0