Fiscal sustainability across government tiers: an assessment of soft budget constraints

This paper analyses how fiscal adjustment comes about when both central and sub-national governments are involved in consolidation. We test sustainability of public debt with a fiscal rule for both the federal and regional government. Results for the German Länder show that lower tier governments bear a relatively smaller part of the burden of debt consolidation, if they consolidate at all. Most of the fiscal adjustment occurs via central government debt. In contrast, both the US federal and state levels contribute to consolidation of public finances.

Efectos de la reforma contable en la administración local

L' any 2006 entra en vigor una nova instrucció de comptabilitat per a l' administració local que provocarà alguns efectes que s' intenten analitzar en aquest article. En primer lloc, s' analitza el pas de dos models comptables a tres, després s' estudien les modificacions més importants,i s' acaba amb les principals conclusions obtingudes i la repercussió en la gestió comptable

Rapid increase in incidence of breast ductal cancer in situ in Girona, Spain 1983-2007

Introduction: The aim of this study was to describe breast ductal cancer in situ (DCIS) incidence trends in women in the Girona province during a period of 25 years. The influence of age, use of mammography and implementation of the breast cancer screening programs was explored. Incidence of subsequent invasive breast cancers (IBC) and DCIS treatment was also considered. Materials and Methods: Cases diagnosed with primary pure DCIS (n=416) during 1983-2007 were extracted from the population-based Girona Cancer Registry. The estimated annual percent change was estimated using joinpoint analysis. Results: DCIS incidence showed a sharp rise until 1998, followed by a less marked upward trend. Among women aged 50-69 the increase was particularly important between 1992 and in 1996, reflecting the spread in mammography use. Conclusion: The upward trend of DCIS was mainly related to an increase in mammography use either opportunistic or as a result of screening implementation

El suïcidi a Catalunya : una mirada teòrica i estadística

Endinsar-se en l’estudi de les tipologies i les estadístiques de suïcidis implica posarsobre la taula una problemàtica que durant els últims anys ha estat tabú fora delsarticles científics, ja que es tenia por que parlar d’aquest tema en mitjans decomunicació podria fomentar l’aparició de més suïcidis.Aquest article pretén realitzar una mirada estadística i comparativa del suïcidi aCatalunya els darrers dos anys i a la província de Girona els darrers 10 anys. Laintenció es desvetllar certs interrogants que, per manca d’informació, no estant al’abast de molta gent, com podrien ser: Quin gènere es suïcida més, homes o dones?A quina edat o franja d’edat hi ha més suïcidis? Aquestes dades són percentualmentiguals a tot arreu?Amb aquesta finalitat, i per intentar donar resposta a aquestes qüestions realitzaremun visió objectiva, comparativa i concreta dels resultats obtinguts, tenint present queés tan sols una fotografia determinada d’una població

The impact of FTAs on MENA trade in agricultural and industrial products

This paper analyses the impact of Free Trade Agreements (FTAs) on Middle East and North African Countries (MENA) trade for the period 1994-2010. The analysis distinguishes between industrial and agricultural trade to take into account the different liberalisation schedules. An augmented gravity model is estimated using up-to-date panel data techniques to control for all time-invariant bilateral factors that influence bilateral trade as well as for the so-called multilateral resistance factors. We also control for the endogeneity of the agreements and test for self-selection bias due to the presence of zero trade in our sample. The main findings indicate that North-South-FTAs and South-South- FTAs have a differential impact in terms of increasing trade in MENA countries, with the former being more beneficial in terms of exports for MENA countries, but both showing greater global market integration. We also find that FTAs that include agricultural products, in which MENA countries have a clear comparative advantage, have more favourable effects for these countries than those only including industrial products. JEL code: F10, F15

La evolución de la financiación de las comunidades autónomas de régimen común, 2002-2011

En este trabajo se construyen series de financiación a competencias homogéneas e igual esfuerzo fiscal para las comunidades autónomas de régimen común durante el período 2002-11, así como series complementarias de financiación por caja y financiación destinada a competencias singulares. También se recopilan otros agregados de interés que pueden servir para relativizar la financiación autonómica, incluyendo la población ajustada regional. Estas series se utilizan en la segunda parte del trabajo para ilustrar algunos rasgos de interés de la evolución de la financiación agregada regional y de la posición relativa de las distintas comunidades autónomas en términos de financiación por unidad de necesidad.

La financiación autonómica: datos para una negociación complicada

Tras un cierto tira y afloja, el Gobierno ha anunciado que en pocos meses se iniciará el proceso de análisis y negociación que deberá culminar con la reforma del sistema de financiación regional. Trabajando con datos homogeneizados de financiación autonómica, en la presente nota se destacan algunos aspectos de la evolución recient del sistem y de su situación actual que puede ayudar a entender el punto de partida de este proceso y las reivindicaciones de las distintas comunidades.

Earnings quality and performance in the banking industry: a profit frontier approach

The analysis of efficiency and productivity in banking has received a great deal of attention for almost three decades now. However, most of the literature to date has not explicitly accounted for risk when measuring efficiency. We propose an analysis of profit efficiency taking into account how the inclusion of a variety of bank risk measures might bias efficiency scores. Our measures of risk are partly inspired by the literature on earnings management and earnings quality, keeping in mind that loan loss provisions, as a generally accepted proxy for risk, can be adjusted to manage earnings and regulatory capital. We also consider some variants of traditional models of profit efficiency where different regimes are stipulated so that financial institutions can be evaluated in different dimensions—i.e., prices, quantities, or prices and quantities simultaneously. We perform this analysis on the Spanish banking industry, whose institutions have been deeply affected by the current international financial crisis, and where re-regulation is taking place. Our results can be explored in multiple dimensions but, in general, they indicate that the impact of earnings management on profit efficiency is of less magnitude than what might a priori be expected, and that on the whole, savings banks have performed less well than commercial banks. However, savings banks are adapting to the new regulatory scenario and rapidly catching up with commercial banks, especially in some dimensions of performance.

Ikääntyvät työelämässä. Päihittääkö nuoruus ja koulutus aikuisuuden ja kokemuksen?

The Ageing in Working Life. Do Adolescence and Schooling Beat Adulthood and Experience? This study examines the changes in the work and the work organisations of employees in the fields of health care and retail trade who have turned 45 and their experience of change. In addition, the question of how ageing employees experience their status in post-modern working life is explored. Attention is also focused on the choices and decisions connected with staying at work and retiring. These views are examined in relation to professions and professional cultures. Thematic interviews (N=98) were used to gather the material. The effects of the market liberalistic turn in welfare policy are clearly seen in the everyday work of the health care professions. These changes were examined from the point of view of managing by outcomes and quality assurance, multi-professional cooperation, flexibility in the division of labour, and the spread of market-like procedures. The discourse of those in involved retail trade was dominated by extremely tight global market competition and control of outcomes, and by the structural changes taking place in the retail trade sector. This change discourse was to a large extent a reaction to those changes in the functional environment which were experienced as negative and to the conflict between their own professional identity and professional ethics on the one hand, and their functional environment on the other. There were also obstacles connected with professional culture: defending one's own station and power, guarding the 'frontier', showed up in attitudes towards new management and organisation models or towards structural and functional reforms. The deep structures of professional culture and the mindset of the actors change much more slowly than the functional practices of organisations. For those in a supervisory position, the loss of power due to becoming part of a chain or because of the introduction of a team organisation model was not an easy thing to accept. The nurses and others in related fields felt that they were forced to do work that was below their level of training and professional skill. For sales personnel and those who did assisting work in health care, power and the possibility of having an influence were not so important, as long as they were able to do their work in their own way and were trusted. This view is often completely forgotten, for example, in various organisation models in which power and the possibility of having an influence entwined with power are taken for granted as being clearly positive and desired aspects of job satisfaction. Up to date professional skills were experienced as being important from the point of view of professional identity and self-worth. Thus, training can be understood as a moral obligation, which in turn is intertwined with professional ideology. In the rhetoric of adult education, an adult is expected to be an active player who will seek training again and again if working life so requires. The dark side of this ideology, which leads to feelings of guilt, was apparent in the thoughts of the respondents. Am I never good enough at my job; why must I continually strive for better, additional qualifications? The majority of the respondents evaluated their expertise as being at quite a high level. This self-confidence did not extend to applying for a job. Job recruitment was seen as a situation in which age discrimination reached its peak. The interviewees were unanimous about the idea that society favours the young. Especially among those in the retail trade sector, there was a feeling that it would be difficult, if not impossible, to find a new job of the same level or a permanent post if they were made redundant. Age discrimination was also apparent in the retail trade field in the form of older employees being retired against their will or transferred to other tasks. It was felt that ruthless forced retirement of older workers was part of the personnel policy of some organisations. The importance of one's outward appearance was connected with the theme of discrimination. This phenomenon is described using the concept of the double standard of ageing in feminist research. An ageing woman is relegated to an inferior position due to both her age and her sex. A culture that would both make possible and allow various types of choices regardless of age, which is described as being characteristic of the post-modern era, does not seem to be very topical in the practice of working life. It is important for employees that the management and the personnel policy that is being implemented makes them feel like both their contribution and they as individuals are appreciated, that their opinions are listened to and that they are noticed as persons. The interviewees hoped for gratitude and a concern for the well-being of employees that shows in everyday life. They valued training and activities aimed at maintaining their work ability, but thought that better coping at work and a pleasant working environment cannot be achieved through such measures as along as the foundation is 'in a mess'. Development of the quality of working life is the only thing that can improve job satisfaction and get people to remain in the work force longer than at present. There should be a sufficient number of properly trained employees at the work place. It was important to the respondents that they be able to stay on their job to the end with honour, since compromising with their own quality standards or acting contrary to their ideal self-image in terms of professional ethics would strike a blow to their professional self-esteem. They called for the development of various types of workplace flexibility, and felt that they have the right to a lightened workload and to early retirement. Early retirement was even seen as an altruistic deed: it would free up a place for younger workers. Thoughts of retirements were explained by familiar factors such as health and finances, life situation, the enticement of free-time, as well as by various factors related to work. It is very important to ageing employees that their work has meaningful content. The values related to self-fulfilment are felt to be of great importance, and if they cannot be realised at work, the respondents wanted more free time, either through retirement or in the form of flexibility in working life.

Recortes sí, ¿pero cuáles?

Article d'opinió sobre les retallades pressupostàries en educació

Retallades sí, però quines?

Article d'opinió sobre les retallades pressupostàries en educació

Rahatalous

Suomen Pankin kirjaston rahatalouden kokoelma on maan kattavin ja monipuolisin rahatalouteen ja rahoitusmarkkinoihin painottunut kokoelma. Kokoelmaan kuuluu merkittävä määrä nimekkeitä, joita ei ole hankittu muihin suomalaisiin kirjastoihin. Rahatalouden kokoelma koostuu monografioista, painetuista kausijulkaisuista ja elektronisista lehtitietokannoista. Kokoelma on painottunut tieteelliseen kirjallisuuteen, joka tukee pankissa tehtävää tutkimusta. Lisäksi aineistossa on huomattava määrä yleistajuista kirjallisuutta rahatalouden eri aihealueilta. Rahatalouden kokoelmaan kuuluu monografioita n. 9000 nimekettä (joulukuu 2010). Kokoelma käsittää nimekkeitä useilta eri aihealueilta, kuten rahapolitiikka ja rahateoria (n. 900), valuutat, valuuttajärjestelmät ja valuuttakurssit (n. 1100), pankkitoiminta ja keskuspankit (n. 1300), rahoitusmarkkinat (n. 1700), yleinen talousteoria ja oppihistoria (n. 1300), talouspolitiikka ja -historia (n. 450), hyöty- ja hintateoriat (n. 300), taloudellinen kasvu ja kansantulo (n. 700), suhdanteet (n. 250), julkinen talous ja verotus (n. 400) ja ekonometria (n. 600). Lehtiä kokoelmaan kuuluu n. 300 nimekettä, joista edelleen tilataan 200 nimekettä. Osa lehdistä löytyy painettuna ja osa on käytettävissä kirjastoon hankittujen elektronisten lehtitietokantojen kautta. Kokoelma karttuu pääosin ostojen kautta ja uutta aineistoa hankitaan jatkuvasti. Kokoelmaa on kartutettu systemaattisesti 1950-luvulta lähtien, minkä vuoksi siihen kuuluu merkittävästi vanhempaa aineistoa. Kokoelmaan kuuluvista kirjoista n. 26 % on julkaistu 2000-luvulla ja n. 21 % 1990-luvulla. Varsin suuri osa kirjoista, n. 29 %, on julkaistu 1970- ja 1980-luvulla. Ennen vuotta 1950 julkaistua aineistoa on n. 10 % kokoelmasta. Aineisto on valtaosin englanninkielistä, mutta kokoelmaan kuuluu myös suomen-, ruotsin- ja saksankielisiä nimekkeitä. Monografiat on luokiteltu Suomen Pankin kirjaston oman luokitusjärjestelmän mukaan. Kokoelmaa säilytetään Suomen Pankin kirjaston tiloissa jaettuna avokokoelmaan ja varastokokoelmaan. Aineiston ensisijaisia käyttäjiä ovat pankin oma henkilökunta, mutta kirjasto on avoinna myös kaikille ulkoisille asiakkaille. Kokoelma on lainattavissa muutamia poikkeuksia lukuun ottamatta.

Att lära för livet hemma och i skolan : elevers uppfattningar av kost och hälsa, konsumtion och privatekonomi samt hushåll och miljö

The home is an important societal arena for upbringing and learning. A child can experience a feeling of participation in the household he or she belongs to very early in life. In this manner, the home environment constitutes an essential foundation for instruction in the subject of Home Economics. At school, Home Economics pupils should fulfill the intentions that school curriculum has for the subject, that is to say develop the knowledge, skills, and values that allow pupils to be able to take responsibility for their health, finances, comfort, and safety in their close environment. The purpose of this study is twofold. Firstly, the study aims to examine what knowledge and attitudes children and teenagers have acquired from their home environment, close environment, as well as school. Secondly, the study aims to evaluate the effects of instruction in Home Economics, at the 7th grade level, as regards diet and health, consumption and private finances, as well as household and the environment. The study’s methodological foundation focuses on pupils’ understanding of the surrounding world. A phenomenographical approach to the research phenomenon basis itself on the supposition that knowledge is fixed in human beings’ consciousness and experiences. Furthermore, the study stresses individual variations in conjunction with the experienced phenomenon. The empirical portion of the study is based on semistructured interviews of 30 pupils divided into two reference groups. The pupils were interviewed before instruction in the subject of Home Economics started and upon completing instruction. The interview data was analyzed and interpreted in accordance with the “multistage model”. The study results show that upbringing in the home environment is determinative as pertains to understanding of the socio-cultural household environment. Mealtime traditions, for example, are deeply ingrained but nonetheless influenced by lifestyle changes. The study shows that a didactic challenge exists to draw attention to the consequences of poor mealtime habits and stress for everyone raising or educating children and teenagers. Despite good knowledge of what a healthy diet is, the majority of pupils choose fast-food and junk-food when they eat out to save time and money. Studies of pupils’ preparedness for consumption show that a purposeful upbringing in the home in combination with relevant instruction in Home Economics, results in knowledgeable consumers. This study also shows that upbringing in the home environment and instruction in Home Economics requires an intense and conscious focus on the consequences of a household not run in accordance with nature, where the household lifestyle is nonsustainable. Pupils’ understanding is often based on the disregarding of the survival perspective for a comfort perspective. Parents and Home Economics teachers should be able to bring up and teach children and teenagers in a manner that allows children and teenagers to take responsibility for their health, private finances, as well as comfort and safety in the close environment. The method is conscious nurturing and instruction.

Palveluprosessin suorituskyvyn mittaaminen

Uudelle toimialalle siirtyminen tuo mukanaan yrityksille monenlaisia haasteita. Tämän työn tavoitteena on rakentaa SOL Palvelut Oy:n uusien turvatarkastuspalveluiden johdolle helppokäyttöinen suorituskykymittaristo nykytilanteen kartoittamiseen sekä päätöksenteon tukemiseen. Mittariston rakentamiseen käytetään Lappeenrannan teknillisen yliopiston kehittämää Excel-pohjaista Sake-ohjelmistoa. Lisäksi työn tarkoituksena on tarjota mittaustulosten, teorioiden sekä oman kokemuksen pohjalta muutamia kehitysehdotuksia palvelun tuottamisen parantamiseksi. Oma kokemuspohja syntyy turvatarkastajan peruskurssin suorittamisen sekä itse turvatarkastajan työn tekemisen kautta. Teoriaosuudet käsittelevät palveluiden laatujohtamista, viestintää, motivointia sekä suorituskyvyn mittaamista. Aihealueet ovat määräytyneet mittariston rakentamisen tarpeen, mittaustulosten sekä havaittujen kehityskohteiden kautta. Teorioiden lisäksi työssä tutkitaan turvatarkastuspalveluiden tuottamisen taustalla vaikuttavia tekijöitä kuten lainsäädäntöä, ilmailumääräyksiä sekä kilpailua. Työn empiriaosuus koostuu puolestaan mittariston rakentamisen vaiheista sekä varsinaisten mittaustulosten käsittelemisestä ja hyödyntämisestä. Työlle asetetut tavoitteet täyttyivät hyvin ja yrityksen johdolle kyettiin rakentamaan hyvällä pohjalla oleva suorituskyvyn mittausjärjestelmä. Nykyarvojen perusteella pystyttiin kartoittamaan yrityksen nykytilaa ja sitä kautta voitiin luoda kehitysehdotuksia toimintojen tehostamiseksi. Erityisiksi kehityskohteiksi nousivat talous, koulutus sekä henkilöstö. Näiden tulosten sekä oman työkokemuksen pohjalta työssä on käsitelty kehitysehdotuksia, jotka koskevat mm. viestintää, palkitsemista, palveluohjaajia, koulutuksen kannattavuutta sekä työvuoroja.

Kansainvälisen valuuttarahaston (IMF) julkaisut

International Monetary Fund (IMF) eli Kansainvälinen valuuttarahasto perustettiin v. 1945 valvomaan 187 jäsenmaansa rahoitusjärjestelmiä ja edistämään rahoitusmarkkinoiden vakautta ja kansainvälistä kauppaa. IMF julkaisee kansainvälisiä maksutasetilastoja n. 200 maasta, ulkomaankaupan tilastotietoa, aikasarjoja v. 1948 lähtien ja valtiontalouden rahoitustilastoja sekä maakohtaisia raportteja. Painettuun kokoelmaan kuuluu vuosikertomuksia, kausijulkaisuja, tilastoja ja monografioita. Ne käsittelevät makrotaloutta, taloudellista kehitystä, rahoitusmarkkinoita, kansainvälistä taloutta ja valuuttamarkkinoita. Kokoelmassa on yhteensä n. 4342 nimekettä ja se karttuu jatkuvasti. Kokoelman vanhin julkaisu on vuodelta 1944. Suurin osa kokoelman julkaisuista on ilmestynyt v. 1995 - 2011. Sitä uudempia ei ole enää hankittu painettuina. Kokoelmaan kuuluu erilaisia vuosikirjoja pitkältä ajanjaksolta, kuten Annual report (1948 -), Annual Report on Exchange Arrangements (1990 -), Balance of payments statistics yearbook (1938 - ), Direction of trade statistics yearbook (1958 - ), Government finance statistics yearbook (1952 - ) ja International financial statistics yearbook (1991 - ). Kokoelma sisältää myös kausijulkaisuja kuten Economic review (1951 - ), IMF staff papers (1951 -) ja International financial statistics (1948 -). Kokoelmaan kuuluvat myös elektronisia julkaisuja sisältävät IMF E-Library ja AREAER -tietokannat. AREAR-tietokannassa on Annual Report on Exchange Arrangements -julkaisut sähköisessä muodossa. Tietokannassa on dataa mm. IMF:n jäsenmaiden valuutta- ja kauppajärjestelyistä. IMF E-Library, sisältää elektronisia julkaisuja sekä tilastotietokannat: International financial statistics (IFS), Balance of payments statistics (BOP), Direction of trade statistics (DOT) ja Government finance statistics (GFS). Julkaisuja on yhteensä n. 11 806. Kokoelman uudempaa osaa säilytetään Suomen Pankin kirjaston avokokoelmassa ja vanhempaa varastokokoelmassa. Painetut julkaisut ovat käytettävissä kirjastossa ja lainattavissa lukuun ottamatta tilastojulkaisuja, kausijulkaisuja ja vuosikirjoja. Elektronisia tietokantoja voi käyttää vain organisaation henkilökunta.