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Journal articles on the topic 'Timing fiscale'

Author: Grafiati

Published: 10 March 2023

Last updated: 31 July 2025

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1

Brien, Spencer T., Robert J. Eger, and David S. T. Matkin. "The Timing of Managerial Responses to Fiscal Stress." Public Administration Review 81, no. 3 (2021): 414–27. http://dx.doi.org/10.1111/puar.13359.

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2

Brown, Lawrence D., Dosoung P. Choi, and Kwon-Jung Kim. "The Impact of Announcement Timing on the Informativeness of Earnings and Dividends." Journal of Accounting, Auditing & Finance 9, no. 4 (1994): 653–74. http://dx.doi.org/10.1177/0148558x9400900402.

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We relate the informativeness of earnings and dividend announcements to their timing relative to the fiscal quarter end to which the earnings pertain. Evidence is provided that the information content of earnings decreases as the timing of its announcement relative to the fiscal quarter end increases, and that such information erosion is more pronounced for smaller firms. Evidence is also provided that the information content of dividend announcements increases as its timing relative to the fiscal quarter end increases, and that such information enhancement is relatively more pronounced for la

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3

Hory, Marie-Pierre. "Delayed mimicking: the timing of fiscal interactions in Europe." European Journal of Political Economy 55 (December 2018): 97–118. http://dx.doi.org/10.1016/j.ejpoleco.2017.11.005.

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Libich, Jan, and Petr Stehlík. "Monetary Policy Facing Fiscal Indiscipline under Generalized Timing of Actions." Journal of Institutional and Theoretical Economics 168, no. 3 (2012): 393. http://dx.doi.org/10.1628/093245612802920962.

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Sinha, Nishi, and Dov Fried. "Clustered Disclosures by Competing Firms: The Choice of Fiscal Year-Ends." Journal of Accounting, Auditing & Finance 23, no. 4 (2008): 493–516. http://dx.doi.org/10.1177/0148558x0802300404.

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In some industries, firms schedule their disclosure at about the same time, usually around the end of the business season, whereas in others such disclosures are more dispersed over time. This paper examines firms' choice of fiscal year-ends (and hence of disclosure timing) relative to the business cycle and to the timing chosen by other firms in the industry. We model a stochastic setting in which the periodic closing of books yields information that is relevant for subsequent managerial decisions. The results show that although it is business seasonality that is the primary determinant of re

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FORTUNATO, DAVID, and MATT W. LOFTIS. "Cabinet Durability and Fiscal Discipline." American Political Science Review 112, no. 4 (2018): 939–53. http://dx.doi.org/10.1017/s0003055418000436.

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We argue that short government durations in parliamentary democracies increase public spending by driving a political budget cycle. We present a revision of the standard political budget cycle model that relaxes the common (often implicit) assumption that election timing is fixed and known in advance. Instead, we allow cabinets to form expectations about their durability and use these expectations to inform their spending choices. The model predicts that (1) cabinets should spend more as their expected term in office draws to a close and (2) cabinets that outlive their expected duration should

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Panzaru, Ciprian, Sorin Belea, and Laura Jianu. "Delayed Taxation and Macroeconomic Stability: A Dynamic IS–LM Model with Memory Effects." Economies 13, no. 7 (2025): 208. https://doi.org/10.3390/economies13070208.

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This study develops a dynamic IS-LM macroeconomic model that incorporates delayed taxation and a memory-dependent income effect, and calibrates it to quarterly data for Romania (2000–2023). Within this framework, fiscal policy lags are modelled using a “memory” income variable that weights past incomes, an approach grounded in distributed lag theory to capture how historical economic conditions influence current dynamics. The model is analysed both analytically and through numerical simulations. We derive stability conditions and employ bifurcation analysis to explore how the timing of taxatio

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Ferris, J. Stephen, and Marcel-Cristian Voia. "What Determines the Length of a Typical Canadian Parliamentary Government?" Canadian Journal of Political Science 42, no. 4 (2009): 881–910. http://dx.doi.org/10.1017/s0008423909990680.

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Abstract. In this paper we examine the length of political tenure in Canadian federally elected parliamentary governments since 1867. Using annual data on tenure length, we categorize the distribution of governing tenures in terms of a hazard function: the probability that an election will arise in each year, given that an election has not yet been called. Structuring the election call as an optimal stopping rule, we test whether that distribution responds predictably to characteristics of the political and/or economic environment. The results of using the continuous Cox and Gompertz models to

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9

Hübscher, Evelyne. "The politics of fiscal consolidation revisited." Journal of Public Policy 36, no. 4 (2015): 573–601. http://dx.doi.org/10.1017/s0143814x15000057.

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AbstractThis paper examines the capacity of governments to implement fiscal reforms in times of austerity. Unlike existing studies, which mostly focus on gradual policy changes like government spending, this analysis distinguishes between consolidation events and consolidation size to examine fiscal reforms. This strategy clarifies contradictory results in previous research and yields new insights into the underlying mechanism of fiscal reform. Based on an action-based data set that includes information about discretionary changes in taxation and government spending policies from 1978 until 20

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Cantoni, Davide, Cathrin Mohr, and Matthias Weigand. "The Rise of Fiscal Capacity: Administration and State Consolidation in the Holy Roman Empire." Econometrica 92, no. 5 (2024): 1439–72. http://dx.doi.org/10.3982/ecta20612.

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This paper studies the role of fiscal capacity in European state consolidation. Our analysis is organized around novel data on the territories and cities of the Holy Roman Empire in the early modern period. Territories implementing an early fiscal reform were more likely to survive, increased in size, and achieved a more compact extent. We provide evidence for the causal interpretation of these results and show key mechanisms: revenues, military investments, and marriage success. The imposition of Imperial taxes, quasi‐random in timing and size, increased the benefits of an efficient tax admin

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Chavagneux, Christian. "Paradis fiscaux : l'Europe trop timide." Alternatives Économiques N° 345, no. 4 (2015): 48. http://dx.doi.org/10.3917/ae.345.0048.

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Blot, Christophe, Marion Cochard, Jérôme Creel, Bruno Ducoudré, Danielle Schweisguth, and Xavier Timbeau. "Is there an alternative strategy for reducing public debt by 2032?" Panoeconomicus 61, no. 1 (2014): 39–57. http://dx.doi.org/10.2298/pan1401039b.

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EMU countries have engaged in fiscal consolidation since 2011. This strategy has proven to be costly in terms of GDP. This cost has been amplified by the fact that fiscal multipliers are high in time of crisis, as recently stressed by the literature. Within this context, we wonder whether there is an alternative strategy aiming at bringing back the debt ratio to 60% of GDP in 2032, meanwhile lowering output losses. To this end, we report simulations realized from a simple model describing the Eurozone and the timing for consolidation. Based on a pragmatic view of the fiscal compact, we find an

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13

Libich, Jan, and Dat Thanh Nguyen. "Macro Meets Micro: Stochastic (Calvo) Revisions in Games." B.E. Journal of Theoretical Economics 14, no. 1 (2014): 339–69. http://dx.doi.org/10.1515/bejte-2013-0042.

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AbstractThe timing of moves in conventional games is deterministic. To better capture the uncertainty of many real world situations, we postulate a stochastic timing framework. The players get a revision opportunity at a pre-specified time (common to them) with some known probability (different across them). The probabilistic revisions resemble the Calvo (1983) timing widely used in macroeconomics, and by nesting the standard simultaneous move game and Stackelberg leadership they can serve as a “dynamic commitment” device. The analysis shows how the revision time and probabilities affect the o

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14

Wichmann, Roberta Moreira, Werley Cordeiro, and João F. Caldeira. "How Financial Stress Can Impact Fiscal and Monetary Policies: Threshold VAR Analysis for Brazilian Economy." Econometrics 12, no. 4 (2024): 37. https://doi.org/10.3390/econometrics12040037.

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This study examines economic policy responses in Brazil during periods of financial stress, with a particular emphasis on the dynamics of both the impulse and rule components of fiscal policy. We offer novel empirical evidence on policy responses under both low and high stress conditions, utilizing monthly data that span the past two decades. To this end, we construct a Financial Stress Index (FSI) and integrate it into a threshold-VAR framework. Additionally, we employ five distinct methodologies to decompose fiscal policy into its impulse and rule components. Our analysis yields two main fin

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Chugh, Sanjay K. "DOES THE TIMING OF THE CASH-IN-ADVANCE CONSTRAINT MATTER FOR OPTIMAL FISCAL AND MONETARY POLICY?" Macroeconomic Dynamics 13, S1 (2009): 133–50. http://dx.doi.org/10.1017/s1365100509080158.

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I demonstrate that the precise timing of financial markets and goods markets in a simple cash good/credit good model does not matter for the main results in the Ramsey literature on optimal fiscal and monetary policy. In Ramsey models based on Lucas and Stokey [Journal of Monetary Economics12, 55–93 (1983)] and Chari, Christiano, and Kehoe [Journal of Money, Credit, and Banking23, 519–539 (1991)], nominal money holdings are freely adjustable in response to shocks in the period in which they will be used to purchase consumption. In contrast, under Svensson [Journal of Political Economy93, 919–9

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Canace, Thomas G., and Leigh Salzsieder. "The Timing of Asset Purchases to Achieve Earnings Thresholds." Journal of Management Accounting Research 28, no. 1 (2015): 81–106. http://dx.doi.org/10.2308/jmar-51106.

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ABSTRACT This study examines whether managers use capital investment decisions, and the resulting depreciation expense, to achieve quarterly earnings thresholds. We also address whether these actions merely facilitate short-term earnings management or whether firms may trade off investment decisions to deliver earnings. We posit that managers may view capital expenditures as an alternative for earnings considerations because of the process for capital expenditure decision making and the accounting for these investments. Our findings suggest that managers use discretion over capital expenditure

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17

Barngetuny, Jackson. "Revisiting the Multiplier–Crowding-Out Trade-off: Empirical Evidence from Kenya." International Journal of Finance and Accounting 4, no. 1 (2025): 171–84. https://doi.org/10.37284/ijfa.4.1.3310.

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This study investigates the complex interplay between government fiscal policy and economic growth in Kenya, focusing particularly on the balance between fiscal multipliers and the crowding-out of private investment. Using a quantitative approach, the research applies Local Projection Methods (LPM) to estimate the size and timing of fiscal multipliers and employs Vector Autoregressive (VAR) models to assess the extent to which public borrowing influences private sector investment. The analysis utilises time-series data spanning from 2000 to 2023, sourced from authoritative institutions such as

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18

Gemmell, Norman, Richard Kneller, and Ismael Sanz. "The Timing and Persistence of Fiscal Policy Impacts on Growth: Evidence from OECD Countries." Economic Journal 121, no. 550 (2011): F33—F58. http://dx.doi.org/10.1111/j.1468-0297.2010.02414.x.

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19

Vlamis, Prodromos. "Greek fiscal crisis and repercussions for the property market." Journal of Property Investment & Finance 32, no. 1 (2014): 21–34. http://dx.doi.org/10.1108/jpif-08-2013-0052.

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Purpose – The aim of the paper is to present a review of the fiscal imbalances and debt crisis in Greece and identify the possible links with the recent developments in the Greek property market. Design/methodology/approach – The author follows a non-technical approach to discuss a number of factors that have contributed to the fiscal crisis that Greece has been experiencing since October 2009. The author critically analyses both the “internal” causes of the deteriorating fiscal stance of the Greek economy (that is the prolonged macroeconomic imbalances that the Greek economy faces and the cre

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20

Johnso, Mike. "The Role of Fiscal Multipliers in High-Debt Economies." International Journal of Economic Policy 5, no. 3 (2025): 29–44. https://doi.org/10.47941/ijecop.2988.

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Purpose: This study sought to examine the role of fiscal multipliers in high-debt economies. Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily ac

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21

Mihóková, Lucia, Radovan Dráb, and Andrea Kralik. "Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 2 (2019): 515–34. http://dx.doi.org/10.11118/actaun201967020515.

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The paper refers to important tax evasion consequences in the form of destabilization and countries’ fiscal development deteoriation. The main objective of the research is to analyse the selected determinants impact on short‑term fiscal imbalance expressed as primary balance with the emphasis on tax evasion. The object of the research is analysed using a panel regression model within four pre‑identified clusters during the period of 21 years. The results of the conducted analysis point out that the tax evasion has a significant effect primary balance. They also point out the differences of tax

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22

Cassell, Cory A., James C. Hansen, Linda A. Myers, and Timothy A. Seidel. "Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement." Journal of Accounting, Auditing & Finance 35, no. 2 (2017): 263–89. http://dx.doi.org/10.1177/0148558x17726241.

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We focus on the first year of the auditor–client relationship and investigate whether audit quality varies with the timing of the new auditor’s appointment. We find that audit quality is not lower for companies that engage new auditors before the end of the third fiscal quarter than for companies that do not change auditors. However, companies that engage new auditors during or after the fourth fiscal quarter are more likely to misstate their audited financial statements than companies that engage new auditors earlier in the year and companies that do not change auditors. In additional tests,

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23

Terletzki, Peggy, and Claudia-Yvette Matthes. "Tripartite Bargaining and its Impact on Stabilisation Policy in Central and Eastern Europe." International Journal of Comparative Labour Law and Industrial Relations 21, Issue 3 (2005): 369–403. http://dx.doi.org/10.54648/ijcl2005019.

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Abstract: In this paper we examine the impact of self-imposed governmental constraints (by tripartite arrangements) and the timing of reforms (window of opportunity) on the successful implementation of large-scale reforms (fiscal stabilisation policy) in seven Central and Eastern European Countries. By analysing different sources and conducting interviews with experts and members of the tripartite councils, we consider the impact of tripartite structures on the government decision-making process in Bulgaria, Estonia, the Czech and Slovak Republics, Hungary, Poland and Slovenia. Our findings in

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24

Fares, Ali, Ashraf Elazouni, and Mubarak i. Al-Alaw. "Finance-based Scheduling for Cash-flow Management of Maintenance Portfolios: Multi-objective Optimization Approach." Decision Making: Applications in Management and Engineering 7, no. 2 (2024): 355–79. http://dx.doi.org/10.31181/dmame7220241136.

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Bridge agencies are often challenged to develop maintenance programs under given budgets. Numerous studies developed budget-allocation models for maintenance programs during defined planning horizons of multiple fiscal years while totally ignoring the crucial aspect of cash flow. The payment schedules (both timing and amount) for contractors might indicate agencies’ cash needs that exceed the available budgets during certain fiscal years, which create cash flow problems. While numerous finance-based scheduling (FBS) models were developed to manage cash flow for contractors, this function was t

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Butkus, Mindaugas, Laura Dargenyte-Kacileviciene, Kristina Matuzeviciute, Dovile Rupliene, and Janina Seputiene. "Are there more than three regimes in the output-unemployment relationship? A panel quantile regression estimates of Okun's gap model in EU countries." Eastern Journal of European Studies 15, no. 1 (2024): 201–18. http://dx.doi.org/10.47743/ejes-2024-0109.

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Until recently, the output-unemployment relationship (Okun’s coefficient) was believed to follow two regimes, implying a uniform effect of expansionary fiscal policy on unemployment during economic booms and declines. However, research by Oh (2018) and Donayre (2022) introduced a three-regime approach, suggesting this relationship varies over different economic phases. Building on this, we propose a multinomial Okun’s coefficient model using a gap model and quantile regression to estimate the coefficient at various unemployment levels. Our findings reveal that Okun's coefficient is significant

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Klase, Kenneth A. "The Relationship between Fiscal Stress and Patterns of State Budgeting Strategies Used in Cutback Management in the Last Two U.S. Recessions." Public Finance and Management 18, no. 1 (2018): 39–63. http://dx.doi.org/10.1177/152397211801800103.

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This research examines patterns of budget responses used in cutback management by all fifty states in response to budget shortfalls and fiscal stress. It uses NASABO data on state budget responses for all fifty states during 2002–2013, including the last two recessions, to address research questions concerning which response strategies are used, timing of responses in relation to fiscal stress, and differences in budget response strategies depending on severity of fiscal stress. Based on analysis of frequency data, states used more responses, and increasingly more severe responses, over the co

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Győrffy, Dóra. "Adopting the Euro: a path to fiscal sustainability." Acta Oeconomica 55, no. 2 (2005): 151–70. http://dx.doi.org/10.1556/aoecon.55.2005.2.2.

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Following their accession to the European Union, new member states are now facing the next step in the integration process: the adoption of the common currency. While there is a relative agreement about the overall benefits of joining the European Monetary Union (EMU), the timing of entry has been subject to significant controversy. A gradual path of accession is often suggested since the contractionary effects of fulfilling the fiscal criterion of the Maastricht Treaty might contradict the objective of real convergence. The author argues against this position by showing that even without EMU

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Wilson, Daniel J. "Fiscal Spending Jobs Multipliers: Evidence from the 2009 American Recovery and Reinvestment Act." American Economic Journal: Economic Policy 4, no. 3 (2012): 251–82. http://dx.doi.org/10.1257/pol.4.3.251.

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This paper estimates the “jobs multiplier” of fiscal stimulus spending using the state-level allocations of federal stimulus funds from the American Recovery and Reinvestment Act (ARRA) of 2009. Because the level and timing of stimulus funds that a state receives was potentially endogenous, I exploit the fact that most of these funds were allocated according to exogenous formulary allocation factors such as the number of federal highway miles in a state or its youth share of population. Cross-state IV results indicate that ARRA spending in its first year yielded about eight jobs per million do

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Eghlaiow, Salem, Guneratne Wickremasinghe, and Stella Sofocleous. "A review of the empirical determinants of audit delay." Corporate Ownership and Control 9, no. 2 (2012): 511–14. http://dx.doi.org/10.22495/cocv9i2c5art5.

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Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the single most important factor in determining the timing of financial reports releases, this concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date. The first section sheds some light on the significance of studying the determinants of audit delay. Next, it reviews the literature on audit report delay (ARL) and its determinants.

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Misra, Kanishka, Vishal Singh, and Qianyun (Poppy) Zhang. "Frontiers: Impact of Stay-at-Home-Orders and Cost-of-Living on Stimulus Response: Evidence from the CARES Act." Marketing Science 41, no. 2 (2022): 211–29. http://dx.doi.org/10.1287/mksc.2021.1329.

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During the 2020 COVID-19 epidemic, the U.S. Congress passed the CARES Act that (among other measures) provides direct payments to households. Using a large debit cards database, we analyze consumer expenditures following the stimulus payments. We observe zip code level daily transactions (approximately 12 million cards) before and immediately following the disbursements of stimulus checks. Empirical analysis exploits geographical variation in timing of federal deposits to identify marginal propensity to consume (MPC) for stimulus payments. We estimate between 0.29 (excluding banking) and 0.51

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Olasunkanmi, OSENI Isiaq. "Fiscal Policy Shocks and Private Consumption in Nigeria: Blanchard-Perotti (2002) Approach." Journal of Economics and Behavioral Studies 7, no. 6(J) (2015): 42–60. http://dx.doi.org/10.22610/jebs.v7i6(j).617.

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This paper examines the effects of fiscal policy shocks on private consumption in Nigeria. Albeit, there is a considerable number of works examining the effects of fiscal policy shocks on private consumption globally but in Nigeria, no study has used the structural VAR approach by Blanchard and Perotti (2002) as used in this paper. This approach relies on institutional information about the tax and transfer systems and the timing of tax collection to identify the automatic response of taxes and spending to private consumption as well as to infer fiscal shocks. The key result of this paper is t

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Vangeel, Wouter, Laurens Defau, and Lieven De Moor. "The influence of a mortgage interest and capital deduction policy on house prices." Journal of Property Investment & Finance 38, no. 6 (2020): 563–77. http://dx.doi.org/10.1108/jpif-08-2019-0102.

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PurposeSince 2005, Belgian housing prices have strongly increased. As the timing coincides with the implementation of a new fiscal package in order to stimulate homeownership, our study attempts to provide an understanding whether the mortgage interest and capital deduction (MICPD) policy has had the side-effect of increasing housing prices while, at the same time, controlling for key housing price determinants.Design/methodology/approachA fixed-effects regression model is used on a panel dataset of the three Belgian regions over the period 1995–2015.FindingsEstimations are carried out separat

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Du, Houyang, Ye Guo, and Xuan Liu. "How does the timing of markets affect optimal monetary and fiscal policy in sticky price models?" Economic Modelling 72 (June 2018): 237–48. http://dx.doi.org/10.1016/j.econmod.2018.02.001.

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Jacques, Olivier, and Lukas Haffert. "Are governments paying a price for austerity? Fiscal consolidations reduce government approval." European Political Science Review 13, no. 2 (2021): 189–207. http://dx.doi.org/10.1017/s1755773921000035.

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AbstractWhat are the political effects of fiscal consolidations? Theoretical considerations suggest that consolidations should reduce the public’s support for their governments, but empirical studies have found surprisingly small effects on government support. However, most of these studies analyze electoral outcomes, which are separated from the consolidation by a multi-link causal chain. We argue that more direct measures of government support, such as executive approval, show much stronger negative effects of consolidation, since they are less affected by the strategic timing of consolidati

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Romer, Christina D., and David H. Romer. "The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks." American Economic Review 100, no. 3 (2010): 763–801. http://dx.doi.org/10.1257/aer.100.3.763.

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This paper investigates the impact of tax changes on economic activity. We use the narrative record, such as presidential speeches and Congressional reports, to identify the size, timing, and principal motivation for all major postwar tax policy actions. This analysis allows us to separate legislated changes into those taken for reasons related to prospective economic conditions and those taken for more exogenous reasons. The behavior of output following these more exogenous changes indicates that tax increases are highly contractionary. The effects are strongly significant, highly robust, and

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Riak, Jacob Dut Chol. "Politics of Fiscal Regimes and Economic Instruments in Petroleum Industry." International Journal of Law and Politics Studies 6, no. 6 (2024): 49–59. http://dx.doi.org/10.32996/ijlps.2024.6.6.3.

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The paper has extensively discussed fiscal regimes and their typologies, such as concession and contractual. It also discusses the choice of petroleum system on the title of petroleum resources with the state, transfer of ownership of petroleum resources, sharing of cost and profit oil, timing of the revenues, changes on revenues also changes profitability, annual work programme & budget and risks responsibilities. While the paper also pinpoints the economic instruments and typologies such as market creation, property rights, charge systems, liability systems, financial systems, and bonds

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Wang, John, Arti Jain, Arun Kumar Yadav, and Divakar Yadav. "Analyzing the Complexity of US Federal Debt." International Journal of Business Analytics 11, no. 1 (2024): 1–22. http://dx.doi.org/10.4018/ijban.360380.

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The United States federal debt has witnessed a significant surge over recent decades. This study delves into inquiries regarding the persistent patterns in federal debt, key factors driving this alarming trend, and the optimal timing for implementing corrective measures to mitigate its speeding flight. Utilizing modern machine learning techniques, notably Random Forest (RF) and Support Vector Regression (SVR), alongside conventional statistical forecasting techniques, the research aims to predict future trends. It emphasizes the critical role of business analytic thinking in deciphering fiscal

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Nuru, Naser Yenus. "Government spending multipliers over business cycle." African Journal of Economic and Management Studies 11, no. 1 (2019): 18–29. http://dx.doi.org/10.1108/ajems-05-2019-0187.

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Purpose The purpose of this paper is to show the asymmetric effects of government spending shocks for South Africa over the period 1960Q1–2014Q2. Design/methodology/approach A threshold vector autoregressive model that allows parameters to switch according to whether a threshold variable crosses an estimated threshold is employed to address the objective of this paper. The threshold value is determined endogenously using Hansen (1996) test. Generalized impulse responses introduced by Koop et al. (1996) are used to study the effects of government spending shocks on growth depending on their siz

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Fathoni, Muchamad Irham. "Indonesia's Value Added Tax (VAT) Reform: Fiscal Benefits and Sectoral Impacts." Jurnal Syntax Admiration 6, no. 1 (2025): 530–48. https://doi.org/10.46799/jsa.v6i1.2039.

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This study comprehensively analyzes the impact and implications of the planned increase in Value Added Tax (VAT) rates from 11% to 12% in the wider context of the Indonesian economy. Using an analytical-descriptive approach with a literature review method, this study examines various dimensions of policy impacts, including fiscal, macroeconomic, sectoral, and implementation feasibility aspects. This study found that the increase in VAT has the potential to increase state revenues by IDR 85-95 trillion per year, but also has potential consequences of inflationary pressures of 1.1-1.4% and a sho

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Douds, Fergus, and Vicky Bridges. "Survey of suicides in the Fife region of Scotland." Psychiatric Bulletin 23, no. 5 (1999): 267–69. http://dx.doi.org/10.1192/pb.23.5.267.

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Aims and methodsSuicides in the Fife region were investigated over a two-year period. The timing of the final contact with general practitioners and psychiatric services was ascertained. Data were collected from procurators fiscal records, general practices, and where applicable, psychiatric records.ResultsThere were 74 suicide victims during the study period. Forty-six per cent of suicide victims saw their general practitioner in the month before death, and 55% had a history of previous contact with psychiatric services, although only 27% of this group saw a psychiatrist in the month before d

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Haan, Peter, and Songül Tolan. "Labor supply and fiscal effects of partial retirement – The role of entry age and the timing of pension benefits." Journal of the Economics of Ageing 14 (2019): 100187. http://dx.doi.org/10.1016/j.jeoa.2019.01.001.

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Panahov, F. "Stimulation of Monetary Policy in the Real Economy." Management of Economy: Theory and Practice. Chumachenko’s Annals, no. 2022 (December 20, 2022): 204–6. http://dx.doi.org/10.37405/2221-1187.2022.204-206.

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In order to ensure normal production growth and maximum employment of the population, in practice such regulatory instruments of macroeconomic policy as budgetary-tax (fiscal) and monetary (monetary) ones are used. Through these regulators of macroeconomic policy, it is possible to achieve the necessary results in the economic and social life of the country in a short time. The timing of achieving such results is directly related to the rigidity of the application of these regulatory levers. The more rigid their application, the shorter the time for obtaining the intended results becomes. The

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Dalal, Shalini, Sebastian Bruera, Charles Masino, et al. "Timing of access to outpatient palliative care services: What’s in a name?" Journal of Clinical Oncology 32, no. 31_suppl (2014): 10. http://dx.doi.org/10.1200/jco.2014.32.31_suppl.10.

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10 Background: We have previously shown the name “palliative” to be a barrier to early palliative care (PC) referral. Further, following service name change to supportive care (SC) in late 2007, we immediately observed an increased survival time of about 1.5 months from PC consultation suggesting earlier referral following the name change. This study was conducted to determine the timing of patient access to outpatient PC services over several years period after the name change. Methods: Records of consecutive outpatient referrals in fiscal years (FY) 2007 (pre-name change), 2008 (transition p

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Vierke, Intan Maria Lewiayu, Dharma Budhi, Achmad Sanusi, and Syaiful Ahmar. "Analysis of Fiscal Incentive Policies in The Electronic Industries Using Regulatory Impact Analysis (RIA)." Journal of Scientific Research, Education, and Technology (JSRET) 2, no. 1 (2023): 288–306. http://dx.doi.org/10.58526/jsret.v2i1.78.

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As one of the sectors that are the focus of the development of Making Indonesia 4.0, the electronics industry is one of the sectors that must accelerate itself in facing high competition in the era of the industrial revolution 4.0, where the development of digital technology and global needs for various technology support instruments are very high. The competitiveness of the electronics industry must be a concern; for this reason, this research will analyse the fiscal incentives applied to the electronics industry sector, especially the Government Borne Import Duty (BMDTP). The implementation

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Клімова, Світлана Миколаївна, Каріна Юріївна Галинська, Надія Володимирівна Мирна та Дмитро Сергійович Комуняр. "Fіscal policy as an instrument of state national security provision". Pressing Problems of Public Administration 2, № 65 (2024): 216–34. https://doi.org/10.26565/1684-8489-2024-2-11.

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The article highlights the obstacles to combining budgetary and tax policy in Ukraine in the context of hostilities. The ways of ensuring national security are outlined. One of them is fiscal policy, which allows governments not only to counteract economic downturns, reduce unemployment, and ensure price stability, but also to counteract internal and external threats. The purpose of this study is to analyse Ukraine’s fiscal policy under martial law, to formulate problematic issues in the implementation of this policy, and to identify ways to improve the mechanism of developing and implementing

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Wahyuni, Nining Ika. "PENGARUH PERATAAN LABA MELALUI MANIPULASI AKTIVITAS RIIL TERHADAP PERSISTENSI LABA." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 5, no. 1 (2017): 1. http://dx.doi.org/10.30871/jaemb.v5i1.447.

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This research aims to provide empirical evidence concerning the effect of income smoothing through real activities manipulation to the earning persistence. By using quarterly financial statement, this study also supposes to determine the timing of smoothing taken by the suspect firm. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning manipulation is measured by summing the standardized of the three proxies. Companies that have been used as a sample in according to the purpos

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Asongu, Simplice. "Are proposed African monetary unions optimal currency areas? Real, monetary and fiscal policy convergence analysis." African Journal of Economic and Management Studies 5, no. 1 (2014): 9–29. http://dx.doi.org/10.1108/ajems-02-2012-0010.

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Purpose – A spectre is hunting embryonic African monetary zones: the European Monetary Union crisis. The purpose of this paper is to assess real, monetary and fiscal policy convergence within the proposed WAM and EAM zones. The introduction of common currencies in West and East Africa is facing stiff challenges in the timing of monetary convergence, the imperative of central bankers to apply common modeling and forecasting methods of monetary policy transmission, as well as the requirements of common structural and institutional characteristics among candidate states. Design/methodology/approa

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Simpson, Ryan, and Elena Naumova. "Associations Between Peaks of Foodborne Infections and Food Recalls." Current Developments in Nutrition 4, Supplement_2 (2020): 1488. http://dx.doi.org/10.1093/cdn/nzaa061_116.

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Abstract Objectives Food delivery and supply chains represent complex dynamic systems susceptible to pathogen introduction. However, seasonal infections are rarely compared with the timing of food recalls. Gaps between peak infections and recalls illustrate inefficient food inspection and monitoring. We use seasonality features (peak timing and amplitude) to examine associations between peaks of pathogen infectiousness and food recalls. Methods Monthly counts of 3 foodborne infections (Salmonella, Listeria, and Shiga toxin-producing E.coli) were abstracted from the CDC's public database, FoodN

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Cantrell, Brett W. "Generic Bank: Accounting for Debt Securities Sales and Impairments." Issues in Accounting Education 34, no. 4 (2019): 15–29. http://dx.doi.org/10.2308/iace-52469.

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ABSTRACT This case examines the accounting rules for debt security impairments with a particular focus on the role of securities sales in determining whether debt securities are impaired. Generic Bank's securities portfolio contains material unrealized losses, and the bank desires to sell debt securities near the close of the fiscal year to free up resources for liquidity purposes. The case permits an examination of possible financial reporting consequences from security sales transactions under ASC 326-30, and how the structure, timing, and necessity of sales interacts with financial reportin

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Smirnov, Evgenii Nikolayevich. "Growth in the debt burden of the global economy: the scale and directions of counteraction in the context of the crisis." Mezhdunarodnaja jekonomika (The World Economics), no. 5 (May 1, 2021): 335–47. http://dx.doi.org/10.33920/vne-04-2105-02.

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The article analyzes the key aspects of the debt burden, which has taken on an unprecedented scale in the economies of developed and developing countries. The coronavirus pandemic has led to a significant increase in government support for households and companies, while the volatility of global financial markets has increased. Given the continuing uncertainty about the further recovery of the global economy, the timing of countries’ return to pre-crisis levels of borrowing remains unclear. At the same time, we note a growing mismatch between risk assessments in financial markets and the expec

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