EcoTerra Model - application of environmental fiscal reform in local government financing in Portugal

Critical Issues in Environmental Taxation: International and Comparative Perspectives: Volume VI, 699-715

Descentralización fiscal en Argentina: restricciones impuestas por un proceso mal orientado

Incluye Bibliografía

Development trends and challenges for local e-governments: evidence from municipalities in Chile and Peru

Includes bibliography

Modelos de sistemas de financiamento dos cuidados de saúde: o impacto nos custos

Ao longo das últimas décadas tem-se verificado um crescente aumento dos custos de saúde na generalidade dos países e, em particular, nos países desenvolvidos. Este facto tem suscitado o aumento de estudos sobre os determinantes dos custos de saúde, bem como uma crescente preocupação por parte dos decisores políticos. No cerne da discussão está a importância da organização e do modelo de financiamento dos sistemas de saúde, de forma a promover a eficiência e a assegurar o acesso equitativo aos cuidados de saúde. A presente dissertação procura analisar a evolução dos custos com a saúde dos 15 países mais antigos da União Europeia, da Suíça e dos Estados Unidos da América, entre o período de 2000 e 2013. Os objetivos principais deste trabalho são os de compreender os aspetos gerais dos modelos de financiamento de saúde presentes concentrando-nos na questão das fontes de financiamento para analisar o impacto que estas têm nos custos de saúde dos países, nomeadamente no montante de custos e na sua evolução recente. Os resultados deste estudo sugerem que o crescimento do PIB se encontra associado ao aumento dos gastos de saúde, culminando com as conclusões propostas por estudos anteriores. A evidência sobre o impacto do envelhecimento das populações não é conclusiva. A forma como os sistemas de saúde dos diferentes países são organizados e financiados, também influenciam a evolução dos custos de saúde.

09032-017 Miller Creek Watershed Final Report

Miller Creek is on the 2006 Section 303d Impaired Waters List and has a 19,926 acre watershed. All indicators, as reported in the Miller Creek assessment, show that the impairment is due to sediment and nutrient delivery from upland runoff which contributes to elevated water temperatures, excessive algae, and low dissolved oxygen levels within the stream. In an effort to control these problems, the Miller Creek Water Quality Project will target areas of 5 tons per acre or greater soil loss or with 0.5 tons per acre or greater sediment delivery rates. The assessment revealed these targeted priority lands make up 32% or 6,395 acres of the Miller Creek watershed. Priority lands include cropland, pasture land, timber, and sensitive riparian areas. It is the goal of this project to reduce sediment delivery by 70% on 60% or 3,837 acres of these priority lands. This will be accomplished through installation of strategically placed structural practices, rotational grazing systems, and buffer strips. These practices will reduce soil loss, reduce sediment delivery, improve water quality, and improve wildlife habitat in the watershed. Utilizing partnerships with NRCS and IDALS-DSC will be important in making this project successful. In addition to using matching funds from EQIP, WHIP, and CRP, the Monroe SWCD is committed to prioritizing local cost share funds through IFIP and REAP for use in the Miller Creek Watershed.

Financing local development: Quasi-experimental evidence from municipalities in Brazil, 1980-1991

This paper uses a regression discontinuity design to estimate the impact of additional unrestrictedgrant financing on local public spending, public service provision, schooling, literacy, andincome at the community (municipio) level in Brazil. Additional transfers increased local publicspending per capita by about 20% with no evidence of crowding out own revenue or otherrevenue sources. The additional local spending increased schooling per capita by about 7% andliteracy rates by about 4 percentage points. The implied marginal cost of schooling -accountingfor corruption and other leakages- amounts to about US$ 126, which turns out to be similar tothe average cost of schooling in Brazil in the early 1980s. In line with the effect on human capital,the poverty rate was reduced by about 4 percentage points, while income per capita gains werepositive but not statistically significant. Results also suggest that additional public spending hadstronger effects on schooling and literacy in less developed parts of Brazil, while poverty reductionwas evenly spread across the country.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Consumer Advisory Bulletin, "Zero-Percent Financing" Can Cost You Plenty!, January 2008

The Attorney General’s Consumer Protection Division receives hundreds of calls and consumer complaints every year. Follow these tips to avoid unexpected expense and disappointments. This record is about: ""Zero-Percent Financing" Can Cost You Plenty!

Optimizing Pavement Base, Subbase, and Subgrade Layers for Cost and Performance of Local Roads, TR-640

This report is one of two products for this project with the other being a design guide. This report describes test results and comparative analysis from 16 different portland cement concrete (PCC) pavement sites on local city and county roads in Iowa. At each site the surface conditions of the pavement (i.e., crack survey) and foundation layer strength, stiffness, and hydraulic conductivity properties were documented. The field test results were used to calculate in situ parameters used in pavement design per SUDAS and AASHTO (1993) design methodologies. Overall, the results of this study demonstrate how in situ and lab testing can be used to assess the support conditions and design values for pavement foundation layers and how the measurements compare to the assumed design values. The measurements show that in Iowa, a wide range of pavement conditions and foundation layer support values exist. The calculated design input values for the test sites (modulus of subgrade reaction, coefficient of drainage, and loss of support) were found to be different than typically assumed. This finding was true for the full range of materials tested. The findings of this study support the recommendation to incorporate field testing as part of the process to field verify pavement design values and to consider the foundation as a design element in the pavement system. Recommendations are provided in the form of a simple matrix for alternative foundation treatment options if the existing foundation materials do not meet the design intent. The PCI prediction model developed from multi-variate analysis in this study demonstrated a link between pavement foundation conditions and PCI. The model analysis shows that by measuring properties of the pavement foundation, the engineer will be able to predict long term performance with higher reliability than by considering age alone. This prediction can be used as motivation to then control the engineering properties of the pavement foundation for new or re-constructed PCC pavements to achieve some desired level of performance (i.e., PCI) with time.

Best Practices for Low-Cost Safety Improvements on Iowa’s Local Roads, 2008

Many good maintenance practices are done routinely to ensure safe travel on low-volume local roads. In addition, there are many specific treatments that may go beyond the point of routine maintenance and in fact provide additional safety benefits with a relatively low price tag. The purpose of this publication is to try to assemble many of these treatments that are currently practiced in Iowa by local agencies into one, easy-to-reference handbook that not only provides some clarity to each treatment with photos and narrative, but also features references to agencies currently using that technique. Some strategies that are utilized by Iowa, other states, and are topics of research have also been included to allow the user more information about possible options. Even though some areas overlap, the strategies presented have been grouped together in the following areas: Signing and Delineation, Traffic "Calming," Pavement Marking and Rumble Strips/Stripes, Roadside and Clear Zone, Guardrail and Barriers, Lighting, Pavements and Shoulders, Intersections, Railroad Crossings, Bridges and Culverts, and Miscellaneous. The intention is to make this a “living” document, which will continue to be updated and expanded periodically as other existing practices are recognized or new practices come into being.

The Timeliness and Cost-Effectiveness of the Local and Regional Procurement of Food Aid

Local and regional procurement (LRP) of food aid is often claimed to lead to quicker and more cost-effective response. We generate timeliness and cost-effectiveness estimates by comparing US-funded LRP activities in nine countries against in-kind, transoceanic food aid shipments from the US to the same countries during the same timeframe. Procuring food locally or distributing cash or vouchers results in a time savings of nearly 14 weeks, a 62 percent gain. Cost-effectiveness varies significantly by commodity type. Procuring grains locally saved over 50 percent, on average, while local procurement of processed commodities was not always cost-effective. (C) 2013 Elsevier Ltd. All rights reserved.

President's Private Sector Survey on Cost Control : report on Department of Health and Human Services, Public Health Service/Health Care Financing Administration.

Mode of access: Internet.