Financing framework for local governments: diagnosis and change proposals

Motivation: The best way to widen access to public services at the local level is to increase efficiency of local government spending. However, an increase in efficiency may refer to output or inputs. In the latter case it does not widen access to public services. Moreover, factors conducive to spending efficiency may be detrimental to local cohesion. Finding a way so that the financing framework for local governments would reconcile the efficiency condition with the conditions of access to public services and local cohesion respectively, is an issue of great importance for economic policy. It seems to be so especially in a country like Poland, where there are large differences in the level of development between regions for historical reasons. These differences, if left accumulating, could easily jeopardize efficiency due to distorted capital flows, not to mention political tensions they may cause. Aim: The article aims at identifying basic features of the financing framework for local governments in Poland that hinder efficiency of their spending and at proposing feasible changes to that framework that would improve the efficiency but not at the expense of local cohesion or access to public services. Results: The article argues that the financing framework of local governments in Poland would better meet conditions of both efficiency and access to public services, if local governments relied mostly on revenues from income taxes instead of transfers from the central government, and some elements of tax competition between local authorities, although restricted to PIT-free allowance, were introduced. Such a shift in local governments revenue composition would not weaken local cohesion, if it was accompanied by an appropriate solidarity subvention financed by the richest voivodeship and the central government, and non-recurring central government revenues were allocated to investments exceeding financial capacity of local governments.

Clinical effectiveness of implant support for distal extension removable partial dentures: functional evaluation using occlusal force measurement and masticatory efficiency

Background Implant-supported removable partial dentures (ISRPD) are supported at the free-end region with implant retainers. As implant retainers prevent denture settlement and facilitate denture retention, this is intended to improve masticatory performance in comparison with that of conventional removable dentures. In the present study, we evaluated the effect of implant retainers at the free-end region of removable dentures on occlusal force and masticatory efficiency using a pressure-sensitive sheet, and measured glucose concentration in saliva after mastication with gummy candy. Methods In the present study, the occlusal force and masticatory efficiency of 13 subjects were measured in the following three conditions: without dentures (Condition 1), wearing dentures but not supported by implants (Condition 2), and wearing dentures supported by implants (ISRPD) (Condition 3). All data were statistically compared. Results Regarding the occlusal force, Condition 3 showed significantly higher scores than the other conditions; however, there were no significant differences between Conditions 1 and 2. Regarding the masticatory efficiency, Condition 3 showed significantly higher scores than Condition 2. Conclusions With ISRPD, the occlusal force and masticatory efficiency were increased in comparison with those with conventional removable dentures.

Efficiency Determinant Analysis in Islamic Bank in Indonesia

This study is aimed to discover efficiency determinant factors of Islamic banks in Indonesia to maintain financial system stability. Financial data of 11 Islamic Banks in Indonesia was obtained from 2010-2019. Purposive sampling method is employed to determine the obtained-sample with the availability of financial statements as criteria. There are two analysis data methods, firstly, Data Envelopment Analysis (DEA) is employed to calculate the efficiency score and analyze the efficiency condition of Islamic banks, and secondly multiple regression analysis which is employed to identify the determinant factors of efficiency. Based on the research model used, this study found that only the CAR and size variables were able to significantly increase the efficiency of Islamic banks. Likewise, macroeconomic variables have not been able to have any impact on the level of efficiency. Policy recommendations are also provided in the end of the discussion chapter.

Is Church’s Thesis Still Relevant?

The article analyses the role of Church’s Thesis (hereinafter CT) in the context of the development of hypercomputation research. The text begins by presenting various views on the essence of computer science and the limitations of its methods. Then CT and its importance in determining the limits of methods used by computer science is presented. Basing on the above explanations, the work goes on to characterize various proposals of hypercomputation showing their relative power in relation to the arithmetic hierarchy.The general theme of the article is the analysis of mutual relations between the content of CT and the theories of hypercomputation. In the main part of the paper the arguments for abolition of CT caused by the introduction of hypercomputable methods in computer science are presented and critique of these views is presented. The role of the efficiency condition contained in the formulation of CT is stressed. The discussion ends with a summary defending the current status of Church’s thesis within the framework of philosophy and computer science as an important point of reference for determining what the notion of effective calculability really is. The considerations included in this article seem to be quite up-to-date relative to the current state of affairs in computer science.1

Effect of Geometry Variability on Transonic Fan Blade Untwist †

Due to manufacturing tolerance and deterioration during operation, fan blades in the same engine exhibit geometric variability. The absence of symmetry will inevitably exacerbate and contribute to the complexities of running geometry prediction as the blade variability is bound to be amplified by aerodynamic and centrifugal loading. In this study, we aim to address the fan blade untwist related phenomenon known as alternate passage divergence (APD). As the name suggests, APD manifests as alternating passage geometry (and hence alternating tip stagger pattern) when the fan stage is operating close to/at peak efficiency condition. APD can introduce adverse influence on fan performance, aeroacoustics behaviour, and high cycle fatigue characteristics of the blade. The main objective of the study is to identify the parameters contributing to the APD phenomenon. In this study, the APD behaviours of two transonic fan blade designs are compared.

A Test Scenario Automatic Generation Strategy for Intelligent Driving Systems

In this paper, a methodology of automatic generation of test scenarios for intelligent driving systems is proposed, which is based on the combination of the test matrix (TM) and combinatorial testing (CT) methods together. With a hierarchical model of influence factors, an evaluation index for scenario complexity is designed. Then an improved CT algorithm is proposed to make a balance between test efficiency, condition coverage, and scenario complexity. This method can ensure the required combinational coverage and at the same time increase the overall complexity of generated scenarios, which is not considered by CT. Furthermore, the way to find the best compromise between efficiency and complexity and the bound of scenario number has been analyzed theoretically. To validate the effectiveness, it has been applied in the hardware-in-the-loop (HIL) test of a lane departure warning system (LDW). The results show that the proposed method can ensure required coverage with a significantly improved scenario complexity, and the generated test scenario can find system defects more efficiently.

Development of low-cost non-contact structural health monitoring system for rotating machinery

Condition monitoring systems are increasingly being employed in industrial applications to improve the availability of equipment to increase the overall equipment efficiency. Condition monitoring of gearboxes, a key element of rotating machines, ensures to continuously reduce and eliminate costs, unscheduled downtime and unexpected breakdowns. This study demonstrates a low-cost microcontroller-based non-contact data acquisition system for condition monitoring of rotating machinery. Experimental validation of the proposed system was carried out by performing examination tests on a gearbox test rig. A user-friendly graphical user interface was also developed which facilitates users to perform signal processing in both real-time and offline mode. The proposed system can perform most of the functions available in complex, stand-alone vibration analysers. The use of a general-purpose PC and standard programing language makes the system simple, economical and adaptable to a variety of problems. The tests show the developed system can perform properly as proposed.