scholarly journals Beyond death and taxes: Fiscal studies and the fiscal state

2021 ◽  
pp. 0308518X2199312
Author(s):  
Heather Whiteside
Keyword(s):  
Temporal Trends ◽  
Asset Ownership ◽  
Intergovernmental Transfers ◽  
Unit Of Analysis ◽  
The Past ◽  
State Revenue ◽  
Fiscal Sociology ◽  
Tax State ◽  
Meaningful Engagement ◽  
Fiscal State

The past decade has seen a resurgence of interdisciplinary interest in fiscal studies, from the new fiscal sociology to fiscal geographies and beyond, with roots in the 20th century theories of Schumpeter (liberal) and O’Connor (Marxian). The notion of a ‘tax state’ remains particularly germane, and indeed fiscal studies have all but narrowed to assessments of the relations and implications of taxation. This paper calls for a meaningful engagement with the ‘fiscal’ in fiscal studies where taxation is better understood as being but one component of public sector revenue and expenditure (alongside other important features like asset ownership, debt/credit, and intergovernmental transfers). More than an academic quibble over terminology or unit of analysis, narrowing ‘fiscal’ to ‘tax’ obscures many budget items and misses out on important temporal trends in the political economy of state revenue and expenditure. These issues are explored in two parts: the roots of fiscal studies (politicizing theoretical underpinnings), and the various conjunctural features of the fiscal state (tracing the temporal through Canadian examples).

scholarly journals Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis

2019 ◽  
Vol 3 (1) ◽  
pp. 20-36
Author(s):  
Dewi Angraini ◽  
Decky Hendarsyah
Keyword(s):  
Information System ◽  
Government Regulation ◽  
Accounting Information ◽  
Test Results ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
State Revenue ◽  
Tax State ◽  
Independent Variable ◽  
Permanent Employees

This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.

scholarly journals IPTEKS PELAKSANAAN SEWA BARANG MILIK NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Cecen A. Sadil ◽  
Dede F. Mahyudin ◽  
Wanly Harikase ◽  
Jenny Morasa
Keyword(s):  
State Revenue ◽  
Tax State ◽  
Work Units ◽  
Requirements Documents

The implementation of BMN Rental is the utilization of other parties within a certain period of time and receive cash rewards that can increase non-tax state revenue (PNBP). Based on the results of observations, it can be seen that the object of lease in the implementation of BMN leases in Manado KPKNL has covered all rental objects above, so Manado KPKNL expects reports from other work units and awareness of satker in reporting BMN after that KPKNL Manado takes investigative actions to the field , there are still many satker who complain about the high cost of rent. BMN leasing in Manado KPKNL is considered to be lacking, because there are still a lot of satker who have not fully understood the requirements for submitting the lease documents, so that when the lease application is submitted there are still many incomplete / incomplete requirements documents. Suggestions from penuis for KPKNL Manado are expected to be able to set a reasonable and affordable BMN rental price. Advice from the author is expected for each Satker to pay more attention to the requirements before applying for BMN rent.Keywords : Rental Implementation, state property (BMN).

Abstract 092: No Change in Peripartum Cardiomyopathy Outcomes or Risk Factors Over the Past Decade

2017 ◽  
Vol 10 (suppl_3) ◽  
Author(s):  
Nivedita Basu ◽  
Madeline Mahowald ◽  
Kris Kawamoto ◽  
Melinda Davis
Keyword(s):  
Risk Factors ◽  
Maternal Age ◽  
Care Center ◽  
Tertiary Care ◽  
Temporal Trends ◽  
Peripartum Cardiomyopathy ◽  
Icd Implantation ◽  
The Past ◽  
Increased Risk

Background: Few studies have evaluated temporal trends in outcomes and risk factors for peripartum cardiomyopathy (PPCM). Prior research using administrative data could only assess short-term in-hospital adverse events. It has also been hypothesized that the incidence of PPCM is rising due to advancing maternal age and increased risk factors. Therefore, we examined long-term outcomes and prognostic factors to determine if there has been any change over the past decade. Methods: Patients seen at a tertiary care center between 2000 and 2011 with a diagnosis of PPCM were identified by ICD9 code 674.5x and confirmed by manual chart review. Year of diagnosis, clinical and demographic variables, echocardiographic data, and outcomes including myocardial recovery (defined as EF>=55%), ICD placement, LVAD, transplant, and death were reviewed for follow-up through November 2016. Results: Of 60 patients, 31 (52%) were diagnosed recently (2006-2011) and 29 (48%) were diagnosed prior to 2006 (1996-2005). There were no significant differences in the recent group compared to the past group in initial EF (19% vs 22%), final EF (39% vs 39%), and final recovery status (52% vs 48%). Similarly, there were no differences in rates of ICD implantation, LVAD/transplant, mortality, and years of survival. There were no differences in age at diagnosis or in rates of hypertension, smoking, or diabetes. Few patients in either category underwent a subsequent pregnancy. Mean years of follow-up (through 2016) were longer for those diagnosed prior to 2006 (8.3 years vs 3.4 years, p<0.001). Conclusions: There has been no improvement in outcomes for patients diagnosed with PPCM in the past decade. Maternal age and risk factors do not appear to be increasing. Despite advances in heart failure treatment and increased awareness of PPCM, more research about the management and follow-up of young mothers with PPCM is needed.

scholarly journals Global change in the functional diversity of marine fisheries exploitation over the past 65 years

2020 ◽  
Vol 287 (1933) ◽  
pp. 20200889 ◽  
Author(s):  
Isaac Trindade-Santos ◽  
Faye Moyes ◽  
Anne E. Magurran
Keyword(s):  
Functional Diversity ◽  
Functional Divergence ◽  
Marine Ecosystem ◽  
Temporal Trends ◽  
Functional Trait ◽  
Marine Fisheries ◽  
Large Marine Ecosystems ◽  
The Past ◽  
Functional Richness ◽  
Spatial And Temporal Trends

Overexploitation is recognized as one of the main threats to global biodiversity. Here, we report a widespread change in the functional diversity of fisheries catches from the large marine ecosystems (LMEs) of the world over the past 65 years (1950 to 2014). The spatial and temporal trends of functional diversity exploited from the LMEs were calculated using global reconstructed marine fisheries catch data provided by the Sea Around Us initiative (including subsistence, artisanal, recreational, industrial fisheries, and discards) and functional trait data available in FishBase. Our analyses uncovered a substantial increase in the functional richness of both ray-finned fishes (80% of LMEs) and cartilaginous species (sharks and rays) (75% of LMESs), in line with an increase in the taxonomic richness, extracted from these ecosystems. The functional evenness and functional divergence of these catches have also altered substantially over the time span of this study, with considerable geographic variation in the patterns detected. These trends show that global fisheries are increasingly targeting species that play diverse roles within the marine ecosystem and underline the importance of incorporating functional diversity in ecosystem management.

The Landscape of Special Education Licensure, 2016

2018 ◽  
Vol 42 (2) ◽  
pp. 101-116 ◽  
Author(s):  
Paul T. Sindelar ◽  
Tiffany L. Fisher ◽  
Jonté A. Myers
Keyword(s):  
Special Education ◽  
Student Outcomes ◽  
Department Of Education ◽  
Special Education Teacher ◽  
Hearing Impairments ◽  
Unit Of Analysis ◽  
The Past ◽  
Disability Categories ◽  
Almost All ◽  
The Impact

With vetted data from state department of education websites, the authors undertook to update previous studies of special education licensure. They organized state licensure structures by the presence or absence of (a) grade bands and (b) differentiations (by category or severity). They assessed the impact of structure on student outcomes and special education teacher (SET) shortage, and sought commonalities in structures of effective states. They found that almost all states differentiate licensure for preschool teachers and teachers of students with visual or hearing impairments. Most states also offer a generic license. Currently, fewer states use other disability categories than was true in the past, and more states now use grade and severity distinctions. Structure was unrelated to student outcomes and SET shortage, and the authors found only two commonalities among effective states. As a unit of analysis, state may be too coarse, and the authors argue for within-state time series analysis as an alternative.

scholarly journals SOLUSI MODEL PERIKATAN PENGELOLAAN SDA PERTAMBANGAN MINERAL DAN BATUBARA SESUAI SYARIAH

2017 ◽  
Vol 19 (3) ◽  
pp. 318
Author(s):  
Istiyanti Istiyanti ◽  
Nurul Huda
Keyword(s):  
Natural Resources ◽  
Coal Mining ◽  
Natural Resources Management ◽  
Exploration And Exploitation ◽  
Resources Management ◽  
State Revenue ◽  
Uncertainty Calculation ◽  
Tax State ◽  
Principle Of Justice ◽  
The Government

Natural resources management of mineral and coal mining in Indonesia is considered very alarming. Arise various problems due to the inability of the government to manage natural resources in question. One result is the low tax state revenue (non-tax) from the field of mineral and coal mining natural resources. The cause of the low non-tax revenues, among others, uncertainty calculation basis as part of the State obscurity impact the model of the contract made between the government and the companies that carry out exploration and exploitation. Authors conducted a study to formulate a solution model of contract that Shariah compliance in managing the natural resources of mineral and coal mining in Indonesia by using the methodology Analytic Networking Process (ANP) as well as with the help of software Super Decision. The results of this research is choice of Musharaka Mudaraba models of contract in managing the natural resources of mineral and coal mining based on the principle of justice.

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