Analysis of Ethical Leadership and Integrity Development in Local Government: The United States, The Netherlands, Montenegro, and Serbia

2016 ◽  
Vol 39 (11) ◽  
pp. 872-882 ◽  
Author(s):  
Rod Erakovich ◽  
Emile Kolthoff
Keyword(s):  
United States ◽  
Local Government ◽  
The Netherlands ◽  
Ethical Leadership ◽  
The United States

A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Postemployment Benefits in The United States

2019 ◽  
Vol 46 (1) ◽  
pp. 57-77
Author(s):  
Dale L. Flesher ◽  
Craig Foltin ◽  
Gary John Previts ◽  
Mary S. Stone
Keyword(s):  
United States ◽  
Local Government ◽  
Accounting Standards ◽  
The United States ◽  
Pension Funds ◽  
Defined Benefit ◽  
Defined Contribution ◽  
Defined Contribution Plans ◽  
State And Local Government ◽  
State And Local

ABSTRACT Both the business media and the popular press have emphasized the underfunding problems associated with pension funds that are set aside for state and local government workers, a group that also includes teachers and professors at state-affiliated colleges and universities. The realization that pension funds are typically underfunded stems from the fact that the accounting standards associated with state and local government employee pension funds have led to greater transparency since 2011. This paper examines, explains, and interprets the historical development over the last 70 years of accounting standards for state and local government pension funds in the United States. Changing accounting standards, along with economic and social change, have led to consequences such as employers transforming their pension programs to avoid substantial costs and significant liabilities, for example by changing from defined benefit to defined contribution plans.

scholarly journals A perfect symbiosis: Curaçao, the Netherlands and financial offshore services, 1951–2013

2021 ◽  
pp. 1-29
Author(s):  
Tijn van Beurden ◽  
Joost Jonker
Keyword(s):  
United States ◽  
The Netherlands ◽  
Competitive Advantage ◽  
Tax Avoidance ◽  
The United States ◽  
Tax Treaties ◽  
Gradual Decline ◽  
Western Countries ◽  
Financial Centre ◽  
The One

Analysing Curaçao as an offshore financial centre from its inception to its gradual decline, we find that it originated and evolved in close concert with the demand for such services from Western countries. Dutch banks and multinationals spearheaded the creation of institutions on the island facilitating tax avoidance. In this they were aided and abetted by their government, which firmly supported the Antilles in getting access to bilateral tax treaties, notably the one with the United States. Until the mid 1980s Curaçao flourished, but then found it increasingly difficult to keep a competitive advantage over other offshore centres. Meanwhile the Curaçao connection had enabled the Netherlands to turn itself into a hub for international revenue flows that today still feed both Dutch tax income and specialised financial, legal and accounting services.

Conference on the Limitation of Armament and Problems of the Pacific

1921 ◽  
Vol 15 (4) ◽  
pp. 503-510
Author(s):  
James Brown Scott
Keyword(s):  
United States ◽  
The Netherlands ◽  
British Empire ◽  
The United States ◽  
The Pacific ◽  
Far Eastern ◽  
The City

A conference of a group of Powers heretofore known as the Principal Allied and Associated Powers (the British Empire, France, Italy, Japan and the United States), to discuss the limitation of armament, and of these Powers, and Belgium, China, the Netherlands and Portugal, to consider Pacific and Far Eastern problems, will open in the City of Washington on November 11, 1921.

Comparing deconcentrating poverty policies in the United States and the Netherlands: A critical reply to Stal and Zuberi

Cities ◽  
2011 ◽  
Vol 28 (3) ◽  
pp. 260-264 ◽  
Author(s):  
Manuel B. Aalbers ◽  
Wouter P.C. van Gent ◽  
Fenne M. Pinkster
Keyword(s):  
United States ◽  
The Netherlands ◽  
The United States

scholarly journals The impact of geographic market definition on the stringency of hospital merger control in Germany and the Netherlands

2012 ◽  
Vol 7 (3) ◽  
pp. 363-381 ◽  
Author(s):  
Marco Varkevisser ◽  
Frederik T. Schut
Keyword(s):  
United States ◽  
The Netherlands ◽  
The United States ◽  
Merger Control ◽  
Market Definition ◽  
Competition Authority ◽  
Hospital Mergers ◽  
Hospital Markets ◽  
Hospital Merger ◽  
The Impact

AbstractIn markets where hospitals are expected to compete, preventive merger control aims to prohibit anticompetitive mergers. In the hospital industry, however, the standard method for defining the relevant market (SSNIP) is difficult to apply and alternative approaches have proven inaccurate. Experiences from the United States show that courts, by identifying overly broad geographic markets, have underestimated the anticompetitive effects of hospital mergers. We examine how geographic hospital markets are defined in Germany and the Netherlands where market-oriented reforms have created room for hospital competition. For each country, we discuss a landmark case where definition of the geographic market played a decisive role. Our findings indicate that defining geographic hospital markets in both countries is less complicated than in the United States, where antitrust analysis must take managed care organisations into account. We also find that different methods result in much more stringent hospital merger control in Germany than in the Netherlands. Given the uncertainties in defining hospital markets, the German competition authority seems to be inclined to avoid the risk of being too permissive; the opposite holds for the Dutch competition authority. We argue that for society the costs of being too permissive with regard to hospital mergers may be larger than the costs of being too stringent.

Sign in / Sign up

Export Citation Format

Share Document