scholarly journals CLUSTER ANALYSIS OF TERRITORIAL COMMUNITIES’ BUDGET EXPENDITURE STRUCTURE IN UKRAINE UNDER FISCAL EQUALIZATION

2021 ◽  
Author(s):  
Dmytro Khodyko
Keyword(s):  
Cluster Analysis ◽  
Central Government ◽  
Capital Expenditure ◽  
Fiscal Equalization ◽  
General Fund ◽  
Wage Share ◽  
Use Of Resources ◽  
Significant Difference ◽  
Expenditure Structure ◽  
Budget Expenditure

The national fiscal equalization mechanism currently in force in Ukraine functions according to the tax capability criterion based on local budget revenues from personal income taxation. Potential conflicts of interest are inherent to this criterion due to differences in full revenue structures of territorial communities’ budgets, as well as their public service capacity and capital endowment, so that local authorities may not be motivated enough to use central government transfers to stimulate wider demand for productive labor in the community. Based on the relative budget expenditure indicators for 872 Ukrainian territorial communities, according to the 2020 totals, five categories of expenditure structure were identified using k-means cluster analysis: 1) the share of administrative spending in general fund expenditure is between 30% and 50%, the share of capital expenditures is at most 25% of total budget expenditure; 2) the capital expenditure share is at least 20%; 3) the share of wages is at most 75% in general fund expenditure; 4) the administrative spending share is higher than 50%; 5) the administrative spending share is lower than 30%, capital expenditure does not exceed 20% of the total. Parameters were estimated for log-linear dependency between general fund revenues per capita and ratios of direct/reverse transfers from central government budget, within the identified clusters and the full sample. The results allow noticing that the dependency between the revenue values and transfer ratios is statistically weaker and less elastic for clusters 2 and 3. Besides, the cluster groups show the statistically significant difference in average population of the respective communities, with lower population in clusters 1 and 4, moderate in 2 and 5, and higher in cluster 3. The differences in expenditure structure between donors and recipients of the fiscal equalization mechanism are most evident in modestly populated communities, i.e. with approximately 10,000 populations (clusters 2 and 5), where the analysis reveals subsidizing of higher administrative expenditure and capital investment shares at the expense of communities with more efficient administration. The potential conflict of interest is further amplified by lower differentiation in transfer ratios of communities with lower wage share, which predominantly act as donors through reverse budget transfers (cluster 3), as well as of communities with high capital expense shares, which are predominantly recipients (cluster 2). The identified interests and issues of the communities constituting the expenditure structure clusters allow suggesting two model priorities for inter-municipal cooperation. The first one is common projects in public services provision between the modestly populated communities with high wage shares and unequal endowment in investment resources. The second one is the shared commercial use of resources in least financially capable communities, funded by donor communities with comparatively low wage share which, in their turn, would require further optimization of administrative expenditures to be able to implement the projects of this kind.

A Simultaneous Cluster Analysis of Cognitive, Emotional, and Personality Factors and Insomnia and Sleep Quality Among Earthquake Victims

2019 ◽  
Vol 13 (4) ◽  
pp. 745-752 ◽  
Author(s):  
Habibolah Khazaie ◽  
Ali Zakiei ◽  
Saeid Komasi
Keyword(s):  
Cluster Analysis ◽  
Emotion Regulation ◽  
Sleep Quality ◽  
Personality Traits ◽  
Experiential Avoidance ◽  
Dysfunctional Attitudes ◽  
Personality Factors ◽  
Cross Sectional ◽  
Mean Values ◽  
Significant Difference

ABSTRACTObjectiveThe current study compares the measures of sleep quality and intensity of insomnia based on the clustering analysis of variables including dysfunctional beliefs and attitudes about sleep, experiential avoidance, personality traits of neuroticism, and complications with emotion regulation among the individuals struck by an earthquake in Kermanshah Province.MethodsThis study is a cross-sectional study that was carried out among earthquake victims of Kermanshah Province (western Iran) in 2017. Data were gathered starting 10 days after the earthquake and lasted for 2 weeks; of 1,200 standard questionnaires distributed, 1,001 responses were received, and the analysis was performed using 999 participants. The data analysis was carried out using a cluster analysis (K-mean method).ResultsTwo clusters were identified, and there is a significant difference between these two clusters in regard to all of the variables. The cluster with higher mean values for the selected variables shows a higher intensity of insomnia and a lower sleep quality.ConclusionsConsidering the current results, it can be concluded that variables of dysfunctional attitudes and beliefs about sleep, experiential avoidance, the personality traits of neuroticism, and complications with emotion regulation are able to identify the clusters where there is a significant difference in regard to sleep quality and the intensity of insomnia. (Disaster Med Public Health Preparedness. 2019;13:745–752)

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

scholarly journals Performance of Multiple Borrowing Clients in Gandaki Province of Nepal

2019 ◽  
Vol 2 ◽  
pp. 18-31
Author(s):  
Bharat Ram Dhungana ◽  
Ramkrishna Chapagain
Keyword(s):  
Economic Performance ◽  
Regulatory Authority ◽  
Capital Expenditure ◽  
Women Empowerment ◽  
Income Generation ◽  
Consumption Expenditure ◽  
Microfinance Institutions ◽  
Inferential Statistics ◽  
Significant Difference ◽  
Micro Enterprises

The multiple borrowing problems are more common in microfinance institutions in Nepal. The study aims to evaluate the performance of multiple borrowing clients in Gandaki province of Nepal with reference to Muktinath Bikas Bank Limited (MBBL). The performance of multiple borrowing clients, in terms of women empowerment, consumption expenditure, capital expenditure, micro-enterprises creation, saving, investment, and profit, has been examined with the help of descriptive and inferential statistics. The study has been confined to five districts of Gandaki province and the data have been collected from MBBL clients who are involved in microfinance intervention at least from the last five or more years. The performance of most of the observed clients was empowered by microfinance activities but no significant difference in terms of changes in the livelihood parameters. Although microfinance programmes empower clients, the results of the investment, saving, micro-enterprises creation, capital and consumption expenditure, and income generation of clients are not convincing. The regulatory authority should identify the problems of multiple borrowing whether the financing from microfinance institutions is just for their profit or for productive application of loan. The socio-economic performance of clients is connected with the effective monitoring of clients made by microfinance institutions whether the loan has been properly utilized or not.

scholarly journals Validation of distinct pathogenic patterns in a cohort of membranoproliferative glomerulonephritis patients by cluster analysis

2019 ◽  
Vol 13 (2) ◽  
pp. 225-234
Author(s):  
Nóra Garam ◽  
Zoltán Prohászka ◽  
Ágnes Szilágyi ◽  
Christof Aigner ◽  
Alice Schmidt ◽  
...  
Keyword(s):  
Cluster Analysis ◽  
Membranoproliferative Glomerulonephritis ◽  
Late Onset ◽  
Age At Onset ◽  
Disease Onset ◽  
Membrane Attack Complex ◽  
Hierarchical Cluster ◽  
Nephritic Syndrome ◽  
Significant Difference ◽  
High Prevalence

Abstract Background A novel data-driven cluster analysis identified distinct pathogenic patterns in C3-glomerulopathies and immune complex-mediated membranoproliferative glomerulonephritis. Our aim was to replicate these observations in an independent cohort and elucidate disease pathophysiology with detailed analysis of functional complement markers. Methods A total of 92 patients with clinical, histological, complement and genetic data were involved in the study, and hierarchical cluster analysis was done by Ward method, where four clusters were generated. Results High levels of sC5b-9 (soluble membrane attack complex), low serum C3 levels and young age at onset (13 years) were characteristic for Cluster 1 with a high prevalence of likely pathogenic variations (LPVs) and C3 nephritic factor, whereas for Cluster 2—which is not reliable because of the small number of cases—strong immunoglobulin G staining, low C3 levels and high prevalence of nephritic syndrome at disease onset were observed. Low plasma sC5b-9 levels, decreased C3 levels and high prevalence of LPV and sclerotic glomeruli were present in Cluster 3, and patients with late onset of the disease (median: 39.5 years) and near-normal C3 levels in Cluster 4. A significant difference was observed in the incidence of end-stage renal disease during follow-up between the different clusters. Patients in Clusters 3–4 had worse renal survival than patients in Clusters 1–2. Conclusions Our results confirm the main findings of the original cluster analysis and indicate that the observed, distinct pathogenic patterns are replicated in our cohort. Further investigations are necessary to analyse the distinct biological and pathogenic processes in these patient groups.

Nylon 66 / Nomex Composite Yarn Performance Analysis

2014 ◽  
Vol 568-570 ◽  
pp. 1671-1674
Author(s):  
Gen Yang Cao ◽  
Dan Sheng ◽  
Kai Yang ◽  
Xue Feng Lu ◽  
Wei Lin Xu
Keyword(s):  
Mechanical Properties ◽  
Cluster Analysis ◽  
Performance Analysis ◽  
Confidence Interval ◽  
Polyamide 66 ◽  
Nylon 66 ◽  
Composite Yarn ◽  
Significant Difference ◽  
Relationship Of ◽  
The Relationship

The embedded composite spinning technology was applied in spinning the composite yarn of polyamide 66 and nomex .The relationship of the polyamide 66 and nomex’s content with the mechanical properties of composite yarn and hairiness was discussed. The method of cluster analysis was applied in analyzing the four kinds of yarn’s mechanical properties. And the results show that when the confidence interval is 95%, the significance of two kinds yarns were greater than 0.05. There is no significant difference between the programs. While the analysis of the hairiness data showed that the fourth solution’s harmful hairiness was much lower that the first solution’s. Therefore, the best solution is the fourth solution.

Similarity of budget expenditure structure across voivodships and their sustainable development

2017 ◽  
Vol 62 (9) ◽  
pp. 79-93
Author(s):  
Marcin Salamaga
Keyword(s):  
Sustainable Development ◽  
Social Cohesion ◽  
Data Bank ◽  
Local Data ◽  
Development Indicators ◽  
Sustainable Development Indicators ◽  
Matrix Similarity ◽  
The Relationship ◽  
Expenditure Structure ◽  
Budget Expenditure

The aim of this article is to describe the relationship between the expenditure structure of Polish voivodships and their sustainable development. The research was conducted on the basis of the CSO data for the years 2013—2015 from the Local Data Bank. Index of matrix similarity was used to examine the similarity of voivodships budget structure. Computed index values allowed to group all pairs of voivodships using the algorithm of vector elimination. In certain clusters, location and variability of selected sustainable development indicators were analyzed. This allowed to check how similarity of the expenditure structure of voivodships had influenced their increased economic and social cohesion.

Political Economy of Fiscal Equalization: The Case of Croatia

2017 ◽  
Vol 15 (2) ◽  
pp. 155-173 ◽  
Author(s):  
Anto Bajo ◽  
Marko Primorac
Keyword(s):  
Political Economy ◽  
Local Government ◽  
Income Tax ◽  
Central Government ◽  
The Political ◽  
Mountainous Areas ◽  
Fiscal Equalization ◽  
Political Alignment ◽  
Fiscal Equalization System ◽  
The Relationship

Due to ineffectiveness in mitigating fiscal inequalities, Croatian fiscal equalization system has recently been reformed. Before that, criteria for application of fiscal equalization instruments were based on a status of local government units in areas of special national concern and hill and mountainous areas. The aim of this paper is to examine the relationship between the use of equalization instruments and political structure of local government units in 2010. The research revealed a statistically significant relationship between the political alignment of local and central government and the preferential status at areas of special national concern and the distribution of grants through the income tax return.

The Psychology of Yoga Practitioners: A Cluster Analysis

2017 ◽  
Vol 27 (1) ◽  
pp. 51-58 ◽  
Author(s):  
Jeremy E. C. Genovese ◽  
Kristine M. Fondran
Keyword(s):  
Cluster Analysis ◽  
Body Satisfaction ◽  
Developmental Trajectory ◽  
Yoga Practice ◽  
Developmental Sequence ◽  
Significant Difference ◽  
Cluster A ◽  
Fitness And Health ◽  
Body Self ◽  
Yoga Practitioners

Abstract Yoga practitioners (N = 261) completed the revised Expression of Spirituality Inventory (ESI) and the Multidimensional Body-Self Relations Questionnaire. Cluster analysis revealed three clusters: Cluster A scored high on all four spiritual constructs. They had high positive evaluations of their appearance, but a lower orientation towards their appearance. They tended to have a high evaluation of their fitness and health, and higher body satisfaction. Cluster B showed lower scores on the spiritual constructs. Like Cluster A, members of Cluster B tended to show high positive evaluations of appearance and fitness. They also had higher body satisfaction. Members of Cluster B had a higher fitness orientation and a higher appearance orientation than members of Cluster A. Members of Cluster C had low scores for all spiritual constructs. They had a low evaluation of, and unhappiness with, their appearance. They were unhappy with the size and appearance of their bodies. They tended to see themselves as overweight. There was a significant difference in years of practice between the three groups (Kruskall -Wallis, p = .0041). Members of Cluster A have the most years of yoga experience and members of Cluster B have more yoga experience than members of Cluster C. These results suggest the possible existence of a developmental trajectory for yoga practitioners. Such a developmental sequence may have important implications for yoga practice and instruction.

scholarly journals New Classification of Crown Forms and Gingival Characteristics in Taiwanese

2008 ◽  
Vol 2 (1) ◽  
pp. 114-119 ◽  
Author(s):  
Yu-Hsiang Chou ◽  
Chi-Cheng Tsai ◽  
Jen-Chyan Wang ◽  
Ya-Ping Ho ◽  
Kun-Yen Ho ◽  
...  
Keyword(s):  
Cluster Analysis ◽  
Anterior Tooth ◽  
New Classification ◽  
Gingival Thickness ◽  
Crown Width ◽  
Implant Placement ◽  
Compound C ◽  
Significant Difference ◽  
Interdental Papilla

Objectives: The aim of the investigation was to examine the forms of the crowns in the maxillary anterior tooth segment and corresponding gingival characteristics among healthy Taiwanese subjects. Materials and Methods: The crown width at the apical third (CW), length (CL), gingival angle (GA) and the interdental papilla height were assessed from the diagnostic stone model using a calibrated periodontal caliper. A CW/CL-ratio was calculated for each tooth and averaged for each tooth region. Gingival thickness (GT) and width of keratinized gingiva (WG) were measured clinically. Results: The cluster analysis revealed 3 classifications of crown forms: narrow (N), compound (C) and square (S) types. There was a significant difference among the 3 classifications with respect to CW/CL-ratio, GT, and WG (p < 0.0001). Conclusions: The results demonstrated varied crown forms and corresponding gingival characteristics in Caucasian and Taiwanese. The new classifications hinted that there was a polymorphism in different races and could be a valuable esthetic guideline and reference for anterior tooth rehabilitation, including various periodontal and restorative treatments and anterior implant placement procedures in Taiwanese.

scholarly journals Public Administration in EU: Harmonization of Income Taxes

2019 ◽  
pp. 280-291
Author(s):  
J. Korecko ◽  
R. Bacik ◽  
I. Voznakova
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Income Taxes ◽  
Tax Burden ◽  
Tax Rates ◽  
Member States ◽  
Advantages And Disadvantages ◽  
Significant Difference ◽  
Tax Harmonization ◽  
The Eu

In the European communities, the need for tax harmonization has begun to commence since the beginning of integration efforts in the 1960s. The first attitudes to tax harmonization were very ambitious. The plan was not only structural harmonization but also harmonization of tax rates. The paper examines the nature and course of the direct tax harmonization process, describes its advantages and disadvantages as well as the positive and negative effects of tax competition. The paper aims to examine the development and volume of selected income taxes collected in the Member States of the European Union. It tells whether the harmonization of income taxes is still a stagnant process. Cluster analysis deals with looking for similarities of multidimensional objects. Two clustering methods were used – hierarchical agglomeration clustering and non-hierarchical clustering. Cluster analysis aimed to achieve groups of states that would have some homogeneity. Cluster analysis sorted the data into sets with the highest possible similarity within the group and the most significant difference between the groups. Analysis of tax burden and income tax rates confirmed significant differences in these indicators across the EU. On the other hand, cluster analysis revealed similar developments in tax systems in terms of their geographical location in Europe. Cluster analysis can be used to suggest possible steps to co-operate in harmonizing Member State taxes in the future. The authors of this article propose the possibility of harmonizing taxes and cooperating gradually within clusters rather than trying to apply uniform rules in all EU Member States at the same time. The conclusion of the article raises problems in the field of harmonization of direct taxes in the EU. The possibility of preserving autonomy in deciding on tax burden in the country is left to the many Member States because they see that autonomy as a competitive advantage, particularly in the field of investment. Keywords: tax, harmonization, income, European Union, cluster analysis.

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