scholarly journals Budget Rules and Fiscal Policy: Ten Lessons from Theory and Evidence

2014 ◽  
Vol 15 (1) ◽  
pp. 84-99 ◽  
Author(s):  
Alan J. Auerbach
Keyword(s):  
Fiscal Policy ◽  
Political Institutions ◽  
Potential Role ◽  
Economic Outcomes ◽  
Fiscal Rules ◽  
Considerable Research

Abstract There has been considerable research and discussion over the years about the potential role of fiscal rules in supporting better economic outcomes; the design, implementation and enforcement, of such rules; and the prospects for alternative fiscal and political institutions to promote the objectives to which fiscal rules are typically targeted. This paper provides an overview of some of the findings that this research and unfolding events have brought forward, organized in the form of ten lessons that can be learned from accumulating theory and evidence.

Is fiscal policy always counter- (pro-) cyclical? The role of public debt and fiscal rules

2017 ◽  
Vol 65 ◽  
pp. 138-146 ◽  
Author(s):  
Jean-Louis Combes ◽  
Alexandru Minea ◽  
Moussé Sow
Keyword(s):  
Fiscal Policy ◽  
Public Debt ◽  
Fiscal Rules

The Potential Role of Intellectual Capital in the Process of Accounting Convergence

2021 ◽  
pp. 12-23
Author(s):  
Ionica Oncioiu
Keyword(s):  
Fiscal Policy ◽  
Intellectual Capital ◽  
Potential Role ◽  
Intangible Assets ◽  
Business Development ◽  
Senior Staff ◽  
Key Factor ◽  
And Control ◽  
Accounting Convergence

Today, wealth is created through a combination of intangible assets that generate value. Companies have recognized the importance of intellectual capital as a key factor for success, looking for ways to measure and control this factor. Differences arising between accounting and fiscal policy will be resolved over accounting. This chapter shows that it is imperative to review fiscal policy on intangibles so as to reach the premises of business development, reestablishing profit growth, and fiscal parameter supervision by senior staff. The transition to accounting convergence is very complex and will result in terms of significant accounting policies and principles that are currently in project of the IASB and FASB.

scholarly journals Fiscal Policy and the Cycle in Latin America: the Role of Financing Conditions and Fiscal Rules

2018 ◽  
Vol 36 (85) ◽  
pp. 101-116 ◽  
Author(s):  
Enrique Alberola ◽  
Iván Kataryniuk ◽  
Ángel Melguizo ◽  
René Orozco
Keyword(s):  
Latin America ◽  
Fiscal Policy ◽  
Fiscal Rules

scholarly journals Fiscal Policy and the Cycle in Latin America: The Role of Financing Conditions and Fiscal Rules

2016 ◽  
Author(s):  
Enrique Alberola ◽  
Ivvn Kataryniuk ◽  
Angel Melguizo ◽  
Renn Orozco
Keyword(s):  
Latin America ◽  
Fiscal Policy ◽  
Fiscal Rules

scholarly journals Monetary and Fiscal Policy Rules in the EMU

2004 ◽  
Vol 5 (4) ◽  
pp. 407-434 ◽  
Author(s):  
Bas van Aarle ◽  
Florence Huart ◽  
Harry Garretsen
Keyword(s):  
Fiscal Policy ◽  
Fiscal Rules ◽  
Inflation Expectations ◽  
Macroeconomic Shocks ◽  
Policy Rules ◽  
Region Model ◽  
The Individual ◽  
Monetary And Fiscal Policy ◽  
Adjustment Dynamics

Abstract This paper studies the design and effects of monetary and fiscal policy in the euro area. To do so, a stylized two-region model of monetary and fiscal policy rules in the EMU is built. We analyse how monetary and fiscal rules affect the adjustment dynamics in the model. Both the effects on the individual countries and on the EMU aggregate economy are studied. Three aspects play an important role in the analysis: (i) the consequences of alternative monetary and fiscal policy rules, (ii) the consequences of asymmetries between EMU countries (asymmetries in macroeconomic shocks and macroeconomic structures), and (iii) the role of alternative degrees of backward- and forward-looking behaviour in consumer decisions and inflation expectations.

POPDC proteins and cardiac function

2019 ◽  
Vol 47 (5) ◽  
pp. 1393-1404 ◽  
Author(s):  
Thomas Brand
Keyword(s):  
Potential Role ◽  
Striated Muscle ◽  
Short Review ◽  
Effector Proteins ◽  
Muscle Disease ◽  
Disease Genes ◽  
Protein Protein Interaction ◽  
Interaction Partners ◽  
And Function

Abstract The Popeye domain-containing gene family encodes a novel class of cAMP effector proteins in striated muscle tissue. In this short review, we first introduce the protein family and discuss their structure and function with an emphasis on their role in cyclic AMP signalling. Another focus of this review is the recently discovered role of POPDC genes as striated muscle disease genes, which have been associated with cardiac arrhythmia and muscular dystrophy. The pathological phenotypes observed in patients will be compared with phenotypes present in null and knockin mutations in zebrafish and mouse. A number of protein–protein interaction partners have been discovered and the potential role of POPDC proteins to control the subcellular localization and function of these interacting proteins will be discussed. Finally, we outline several areas, where research is urgently needed.

The Effect of Path Length and Display Size on Memory for Spatial Information

2012 ◽  
Vol 59 (3) ◽  
pp. 147-152 ◽  
Author(s):  
Katherine Guérard ◽  
Sébastien Tremblay
Keyword(s):  
Path Length ◽  
Potential Role ◽  
Spatial Information ◽  
Recall Performance ◽  
Minor Role ◽  
Length Effect ◽  
Serial Memory ◽  
Fixed Reference ◽  
A Minor

In serial memory for spatial information, some studies showed that recall performance suffers when the distance between successive locations increases relatively to the size of the display in which they are presented (the path length effect; e.g., Parmentier et al., 2005) but not when distance is increased by enlarging the size of the display (e.g., Smyth & Scholey, 1994). In the present study, we examined the effect of varying the absolute and relative distance between to-be-remembered items on memory for spatial information. We manipulated path length using small (15″) and large (64″) screens within the same design. In two experiments, we showed that distance was disruptive mainly when it is varied relatively to a fixed reference frame, though increasing the size of the display also had a small deleterious effect on recall. The insertion of a retention interval did not influence these effects, suggesting that rehearsal plays a minor role in mediating the effects of distance on serial spatial memory. We discuss the potential role of perceptual organization in light of the pattern of results.

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