scholarly journals FISCAL FEDERALISM – ADVANTAGES AND DISADVANTAGES

2018 ◽  
Vol 92 ◽  
pp. 477-484
Author(s):  
Barbara Wieliczko
Keyword(s):  
Fiscal Federalism ◽  
Advantages And Disadvantages

Udziały jednostek samorządu terytorialnego w podatkach państwowych

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 147-169
Author(s):  
Katarzyna Wójtowicz
Keyword(s):  
Fiscal Federalism ◽  
Final Section ◽  
National Income ◽  
Income Taxes ◽  
Local Revenue ◽  
Advantages And Disadvantages ◽  
Different Types ◽  
Fiscal Efficiency ◽  
Tax Sharing ◽  
Basic Features

The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.

MODERN INSTITUTIONAL AND LEGAL MECHANISMS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS

2021 ◽  
pp. 38-48
Author(s):  
Tatyana N. Kozhina ◽  
Alexander V. Petukhov
Keyword(s):  
Comparative Analysis ◽  
Economic Crisis ◽  
Fiscal Federalism ◽  
Budget Process ◽  
Economic Management ◽  
Vertical Coordination ◽  
Economic Relations ◽  
Federal States ◽  
Advantages And Disadvantages ◽  
Budget System

The article analyzes the tools and mechanisms of the Russian budget system used in the context of the global economic crisis and pandemic. A synchronous comparative analysis applied to the mechanisms and institutions of state-territorial administration in foreign federations was used as a research method. Under normal circumstances, ensuring a high degree of vertical coordination of the budget process implies special attention to its constitutional, legal and administrative aspects. However, in extreme circumstances, the need for quick decisions and urgent measures exacerbates the problems of vertical coordination and can subsequently result in deterioration in the quality of public services provided. Based on the study of actual data and analytical studies, general and special problems of the budget process in the federal states are identified. The necessary institutional and legal changes are identified to address such socio-economic problems as reorganization of health care and overcoming social poverty. The ways of solving these problems in the framework of various models of the budget process federal management are considered. The relevance of a comparative analysis of budget federalism mechanisms is due to the fact that centralized methods of the budget process prevail in the Russian budget system today, with obvious asymmetry in the subjects' economic development. The economic crisis has increased the imbalance between the donor and recipient regions. That is why at present, improving the mechanisms for inter-budgetary alignment, the search for optimal institutions of administrative and economic management, taking into account the lessons of the crisis and the experience of foreign countries, attract the attention of researchers from different countries. By comparing traditional institutions and innovations, it is possible to draw conclusions about the specifics of the budget mechanism in the Russian Federation and the goals of its economic policy. When implementing anti-crisis measures, it is of great importance to establish an optimal balance between vertical and horizontal alignment of regional budgets as a strategy for further development of the federation. The analysis of the advantages and disadvantages of decentralized and centralized management makes it possible to identify the most effective institutional and legal mechanisms for influencing socio-economic relations. For present-day Russian economy, the task of increasing the role of regions in the budget policy of the state, taking into accounts their specifics and opportunities for stimulating the economic growth, remains urgent.

scholarly journals FORMATION OF AN EFFECTIVE SYSTEM OF FISCAL FEDERALISM IS A STRATEGIC FACTOR IN THE DEVELOPMENT OF THE RUSSIAN ECONOMY

2020 ◽  
Vol 30 (5) ◽  
pp. 639-646
Author(s):  
V.G. Kostenkova
Keyword(s):  
Economic Development ◽  
Fiscal Federalism ◽  
Financial Resources ◽  
Practical Implementation ◽  
Advantages And Disadvantages ◽  
Strategic Factor ◽  
Effective System ◽  
The Usa ◽  
Effective Development ◽  
Federal Center

The problems of formation of an effective system of fiscal federalism in modern Russia are considered. For a number of objective and subjective reasons, inter-budgetary relations between the federal center and the regions are based on an obvious priority in favor of the interests of the federal center. This has an extremely negative effect on the socio-economic development of the country's regions. The article presents an overview of scientific studies devoted to determining the need to use fiscal federalism as a strategic factor ensuring the effective development of the country's regions. The system of fiscal federalism in the USA and Germany, its advantages and disadvantages is analyzed. The author notes that the experience of these countries confirms the need to use fiscal federalism in countries with a large territory and significant differences in the level of economic development between regions. Ensuring the competitiveness of the region and its transition to an innovative development model can become a reality only if the regions, firstly, have the necessary financial resources for this; secondly, if they are independent in making decisions on determining the direction of using these resources. When the system is conserved, when the region is strategically dependent on the opinion of the federal center, it is a dead-end option. The economic situation in the Udmurt Republic is analyzed, which is a typical example of an industrial region in the Urals. In the current century, three programs for the development of the regional economy have been adopted. However, the practical implementation of the programs ran into great difficulties, since Russian regions are unable to ensure the solution of current problems and development for the future due to the lack of the necessary financial resources. In these conditions, the formation of a modern effective system of fiscal federalism should be considered as a problem requiring a mandatory prompt solution. The socio-political situation in the country and the prospects for its development are determined by the state of affairs in the regions. Therefore, the development of fiscal federalism acts as a strategic condition for the development of the national economy as a whole.

Cryogenic atomic force microscopy

1991 ◽  
Vol 49 ◽  
pp. 54-55
Author(s):  
K. A. Fisher ◽  
M. G. L. Gustafsson ◽  
M. B. Shattuck ◽  
J. Clarke
Keyword(s):  
Room Temperature ◽  
Rapid Freezing ◽  
Cryogenic Temperatures ◽  
Soft Or ◽  
Electrically Conductive ◽  
Force Microscopy ◽  
Flexible Molecules ◽  
Advantages And Disadvantages ◽  
Atomic Force ◽  
Chemical Perturbation

The atomic force microscope (AFM) is capable of imaging electrically conductive and non-conductive surfaces at atomic resolution. When used to image biological samples, however, lateral resolution is often limited to nanometer levels, due primarily to AFM tip/sample interactions. Several approaches to immobilize and stabilize soft or flexible molecules for AFM have been examined, notably, tethering coating, and freezing. Although each approach has its advantages and disadvantages, rapid freezing techniques have the special advantage of avoiding chemical perturbation, and minimizing physical disruption of the sample. Scanning with an AFM at cryogenic temperatures has the potential to image frozen biomolecules at high resolution. We have constructed a force microscope capable of operating immersed in liquid n-pentane and have tested its performance at room temperature with carbon and metal-coated samples, and at 143° K with uncoated ferritin and purple membrane (PM).

A conduction-cooled stage for high-resolution Cryo-SEM

1992 ◽  
Vol 50 (2) ◽  
pp. 1282-1283
Author(s):  
John G. Sheehan
Keyword(s):  
High Resolution ◽  
Liquid Nitrogen ◽  
Mechanical Stability ◽  
Cooling System ◽  
Cold Trap ◽  
Nitrogen Gas ◽  
Particulate Suspensions ◽  
Advantages And Disadvantages ◽  
Convection Cooling ◽  
Styrene Butadiene

The goal is to examine with high resolution cryo-SEM aqueous particulate suspensions used in coatings for printable paper. A metal-coating chamber for cryo-preparation of such suspensions was described previously. Here, a new conduction-cooling system for the stage and cold-trap in an SEM specimen chamber is described. Its advantages and disadvantages are compared to a convection-cooling system made by Hexland (model CT1000A) and its mechanical stability is demonstrated by examining a sample of styrene-butadiene latex.In recent high resolution cryo-SEM, some stages are cooled by conduction, others by convection. In the latter, heat is convected from the specimen stage by cold nitrogen gas from a liquid-nitrogen cooled evaporative heat exchanger. The advantage is the fast cooling: the Hexland CT1000A cools the stage from ambient temperature to 88 K in about 20 min. However it consumes huge amounts of liquid-nitrogen and nitrogen gas: about 1 ℓ/h of liquid-nitrogen and 400 gm/h of nitrogen gas. Its liquid-nitrogen vessel must be re-filled at least every 40 min.

Computer simulations for the TEM bend contour technique

1996 ◽  
Vol 54 ◽  
pp. 134-135
Author(s):  
Vladimir Yu. Kolosov ◽  
Anders R. Thölén
Keyword(s):  
Computer Simulations ◽  
Real Space ◽  
Advantages And Disadvantages ◽  
Short Overview ◽  
Diffraction Contrast ◽  
Beam Method ◽  
Convergent Beam ◽  
Contour Technique

In this paper we give a short overview of two TEM applications utilizing the extinction bend contour technique (BC) giving the advantages and disadvantages; especially we consider two areas in which the BC technique remains unique. Special attention is given to an approach including computer simulations of TEM micrographs.BC patterns are often observed in TEM studies but are rarely exploited in a serious way. However, this type of diffraction contrast was one of the first to be used for analysis of imperfections in crystalline foils, but since then only some groups have utilized the BC technique. The most extensive studies were performed by Steeds, Eades and colleagues. They were the first to demonstrate the unique possibilities of the BC method and named it real space crystallography, which developed later into the somewhat similar but more powerful convergent beam method. Maybe, due to the difficulties in analysis, BCs have seldom been used in TEM, and then mainly to visualize different imperfections and transformations.

Instrumental Assessment in Cleft Palate Care

2013 ◽  
Vol 23 (2) ◽  
pp. 49-61 ◽  
Author(s):  
Jamie Perry ◽  
Graham Schenck
Keyword(s):  
Cleft Palate ◽  
New Developments ◽  
Perceptual Evaluation ◽  
Advantages And Disadvantages ◽  
Instrumental Assessment ◽  
Speech Language Pathologist ◽  
Hypernasal Speech ◽  
Perceptual Assessment ◽  
Velopharyngeal Function ◽  
And Function

Despite advances in surgical management, it is estimated that 20–30% of children with repaired cleft palate will continue to have hypernasal speech and require a second surgery to create normal velopharyngeal function (Bricknell, McFadden, & Curran, 2002; Härtel, Karsten, & Gundlach, 1994; McWilliams, 1990). A qualitative perceptual assessment by a speech-language pathologist is considered the most important step of the evaluation for children with resonance disorders (Peterson-Falzone, Hardin-Jones, & Karnell, 2010). Direct and indirect instrumental analyses should be used to confirm or validate the perceptual evaluation of an experienced speech-language pathologist (Paal, Reulbach, Strobel-Schwarthoff, Nkenke, & Schuster, 2005). The purpose of this article is to provide an overview of current instrumental assessment methods used in cleft palate care. Both direct and indirect instrumental procedures will be reviewed with descriptions of the advantages and disadvantages of each. Lastly, new developments for evaluating velopharyngeal structures and function will be provided.

Multidisciplinary management of vascular access for haemodialysis: from the preparation of the initial access to the treatment of stenosis and thrombosis

VASA ◽  
2011 ◽  
Vol 40 (3) ◽  
pp. 188-198 ◽  
Author(s):  
Reinhold ◽  
Haage ◽  
Hollenbeck ◽  
Mickley ◽  
Ranft
Keyword(s):  
Vascular Access ◽  
Central Venous ◽  
Advantages And Disadvantages ◽  
Multidisciplinary Study ◽  
First Results ◽  
Lower Complication ◽  
Lower Complication Rate ◽  
Access Problems ◽  
Arteriovenous Grafts ◽  
The Individual

In February 2008 a multidisciplinary study group was established in Germany to improve the treatment of patients with potential vascular access problems. As one of the first results of their work interdisciplinary recommendations for the management of vascular access were provided, from the creation of the initial access to the treatment of complications. As a rule the wrist arteriovenous fistula (AVF) is the access of choice due to its lower complication rate when compared to other types of access. The AVF should be created 3 months prior to the expected start of haemodialysis to allow for sufficient maturation. Second and third choice accesses are arteriovenous grafts (AVG) and central venous catheters (CVC). Ultrasound is a reliable tool for vessel selection before access creation, and also for the diagnosis of complications in AVF and grafts. Access stenosis and thrombosis can be treated surgically and interventionally. The comparison of both methods reveals advantages and disadvantages for each. The therapeutic decision should be based on the individual patients’ constitution, and also on the availability and experience of the involved specialists.

Sign in / Sign up

Export Citation Format

Share Document