Tax Costs and Employment Benefits of Enterprise Zones

1996 ◽  
Vol 10 (1) ◽  
pp. 69-90 ◽  
Author(s):  
Kala Seetharam Sridhar
Keyword(s):  
Enterprise Zones ◽  
Employment Benefits ◽  
Tax Costs

Unfunded Public Employee Health Care Benefits and GASB No. 45

2007 ◽  
Vol 21 (3) ◽  
pp. 245-263 ◽  
Author(s):  
Elizabeth K. Keating ◽  
Eric S. Berman
Keyword(s):  
Health Care ◽  
Financial Reporting ◽  
Full Range ◽  
Financial Reports ◽  
Employment Benefits ◽  
Care Plans ◽  
Advantages And Disadvantages ◽  
Government Accounting ◽  
The Government ◽  
The Impact

The Government Accounting Standards Board (GASB) recently released Statement No. 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions and its companion Statement No. 43 for pooled stand-alone health care plans, which will profoundly affect American governmental finance. The goal of this article is to encourage governments to consider carefully a full range of options in funding and restructuring other post-employment benefits (OPEB). This article will review Statement No. 45's potential impact on governments and review existing disclosures in financial reports as well as bond offering statements. The article will discuss the statement's impact on budgets and governmental operations, including collective bargaining. Funding options under Statement No. 45 will be detailed, including the advantages and disadvantages of irrevocable trusts and OPEB bonds. The article will also discuss the impact of Medicare Part D subsidies received by governments, as well as the bond rating implications of policy decisions surrounding OPEB. As the largest government entities are just now implementing GASB Statement No. 45, estimates of the magnitude of unfunded OPEB liabilities are limited as are the strategies likely to be adopted to cover these obligations. This article offers a summary of the unfunded OPEB liabilities reported by states and major cities and suggests some measures for assessing the ability of these entities to address these costs.

scholarly journals The Effects of US State-Level Energy and Environmental Policies on Clean Tech Innovation and Employment

2016 ◽  
Vol 6 (2) ◽  
pp. 1 ◽  
Author(s):  
Ross Gittell ◽  
Josh Stillwagon
Keyword(s):  
Climate Change ◽  
Climate Change Policy ◽  
State Level ◽  
Environmental Policies ◽  
Environmental Benefits ◽  
Level Energy ◽  
Negative Effects ◽  
Employment Benefits ◽  
Technology Industry ◽  
Change Policy

<p>This paper explores the influence of US state-level policies meant to address climate change on clean technology industry development. The largest influence of climate change policies is identified as being on energy research employment. Only some policies seem to contribute positively to clean tech employment while other policies appear to discourage employment growth. The magnitudes of the short term effects, even when statistically significant, are modest. Negative impacts on employment are identified for several mandate-oriented, so called command and control, policies including vehicle greenhouse gas standards, energy efficiency resource standards, and renewable portfolio standards with the former two having increasing negative effects over time. The findings suggest that climate change policy advocates should be careful to not assume that there will be positive clean tech employment benefits from state-level energy and environmental policies. Instead, the benefits from these policies may derive primarily from other considerations beyond the scope of this paper, including health and environmental benefits and reduction of dependence on foreign energy sources.</p>

scholarly journals Ireland agrees to cover tax costs on Wellcome grants

Nature ◽  
1994 ◽  
Vol 371 (6494) ◽  
pp. 190-190
Author(s):  
Alison Abbott
Keyword(s):  
Tax Costs

scholarly journals Diagnóstico del área financiera del sector supermercados e hipermercados en el departamento de Boyacá.

2014 ◽  
Vol 13 (2) ◽  
pp. 33-52
Author(s):  
Jorge Enrique Romero Muñoz ◽  
Diana Carolina Castelblanco Vargas ◽  
Martha Liliana Bastidas Arandia
Keyword(s):  
Financial Management ◽  
Rating Scale ◽  
Performance Level ◽  
Working Capital ◽  
Chambers Of Commerce ◽  
Management Area ◽  
Capital Tax ◽  
Low Performance ◽  
Financial Environment ◽  
Tax Costs

El trabajo muestra las características generales del área financiera de las empresas del sector Supermercados e hipermercados del departamento de Boyacá con las variables: contabilidad, presupuestos, capital de trabajo, tributaria, costos, análisis de la gestión financiera y conocimiento del entorno financiero, se identifican las fortalezas y debilidades en el manejo del área financiera de las empresas, asícomo los puntos críticos de atención en cada una de las variables analizadas. La información se obtuvo a partir de la realización de un cuestionario de 60 preguntas dirigidas a una muestra de 173 empresarios del sector, registrados en las Cámaras de Comercio de Tunja, Duitama y Sogamoso, seleccionados de manera aleatoria, eneste cuestionario se evaluó el nivel de desempeño de los empresarios con respecto a las preguntas formuladas mediante una escala de valoración de 1 a 4. Los resultados obtenidos señalaron un desempeño muy bajo en el manejo del área financiera en las empresas del sector, ya que ninguna de las variables evaluadas supera los 3 puntos, de igual forma cabe resaltar que el área de Tributaria y Contabilidad, son las demayor preocupación en el sector.PALABRAS CLAVEDiagnóstico, área financiera, contabilidad, presupuestos, capital de trabajo, tributaria, costos. ABSTRACTThe work shows the general characteristics of the financial area companies Supermarkets and hypermarkets in the department of Boyacá with variables: accounting, budgeting, working capital, tax, costs, financial management analysis and knowledge of the financial environment, in this case are identified strengths and weaknesses in the financial management area businesses as well as the criticalpoints of care in each of the variables analyzed. The information was obtained from the realization of a questionnaire to 60 questions to a sample of 173 entrepreneurs registered in the Chambers of Commerce of Tunja, Duitama and Sogamoso, randomly selected, in this questionnaire, the performance level of the entrepreneurswas evaluated with respect to questions using a rating scale of 1-4. The results indicated a very low performance in the area of financial management companies in the sector, as any of the evaluated variables than 3 points, just as it should be noted that the area of Tax and Accounting, are of major concern in the sector.KEY WORDSDiagnostic, financial area, accounting, budgets, the capital of work, tributary, costs 

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