Although fiscal policies of central governments sometimes provide modest insurance against regional income shocks, this paper shows that procyclical fiscal policy among provincial governments can easily overwhelm these stabilizing effects. We examine the cyclicality of budget items among provincial governments in seven federations, showing that own-source taxes are generally highly procyclical,...

-In many digital Very Large Scale Integration design, clock system is one of the most power consumption component. It consumes 30% to 60% of the total system power. As we are in need to reduce the power consumption on portable digital circuit because power budget is severely limited on portable digital circuit. To achieve this requirement, a clock system employing two techniques such as Dual Ed...

The past few decades have witnessed bleak pictures of unhappy physicians worldwide. Japanese physicians working in hospitals are particularly distressed. Today, Japan's healthcare system is near collapse because physicians are utterly demoralized. Their loss of morale is due to budget constraints, excessive demands, physician shortages, poor distribution, long working hours, hostile media, incr...

When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...

CONSIDER THIS IRONY OF MODERN LIFE: IN A MEDICAL CRISIS, EMERGENCY physicians would have an easier time accessing a patient’s bank account using his or her automatic teller machine card than they would finding critical medical history using his or her medical insurance card. Medical records, including crucial electrocardiograms, drug allergies, or medical conditions, are typically stored on pap...

fuel wood provides the main source of energy for cooking and space heating for over 80 percent of households living in kenya. the heavy reliance on the biomass energy has exerted an imbalance in demand and supply consequently resulting in adverse environmental effects in kenya. as part of innovation efforts, several energy-conserving technologies have been developed. a unique cook stove named m...

the relationship between added value of economic activities and the governments budget along with the impact of this budget on the employment of economic activities are among the issues that economic decision-makers and analysts assume to be crucial. classification of statistical data has not yet allowed experts and decision-makers to evaluate the governments role in production and employment i...

This Issue Brief addresses three questions raised by recent trends in personal saving: How are national savings measured and what is the meaning of the trends in measured personal saving rates, given what is included and what is not included in those measures? What is the effect of retirement saving programs--in particular, 401(k) plans and individual retirement accounts (IRAs)--on personal sav...

Indifference-zone-selection procedures have been widely studied and applied to determine the required sample sizes for selecting a good design from k alternatives. However, efficiency is still a key concern for application of simulation to ranking and selection problems. In this paper, we present a new approach that can further enhance the efficiency of indifferencezone-selection procedures. Ou...