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1.
A moral hazard model is used to show why overly optimistic revenue forecasts prior to elections can be optimal: Opportunistic governments can increase spending and appear more competent; ex post deficits emerge in election years, thereby producing political forecast cycles – as also found for US states in the empirical literature. Additionally, we obtain three theoretical results which are tested with panel data for Portuguese municipalities. The extent of manipulations is reduced when (i) the winning margin is expected to widen; (ii) the incumbent is not re-running; and/or (iii) the share of informed voters (proxied by education) goes up. 相似文献
2.
The paper provides evidence that fiscal rules can limit the political budget cycle. It uses data on Italian municipalities during the 2000s and shows that: 1) municipalities are subject to political budget cycles in capital spending; 2) the Italian sub-national fiscal rule (Domestic Stability Pact, DSP) introduced in 1999 has been enforced by the central government; 3) municipalities subject to the fiscal rule show more limited political budget cycles than municipalities not subject to the rule. In order to identify the effect, we rely on the fact that the domestic fiscal rule does not apply to municipalities below 5000 inhabitants. We find that the political budget cycle increases real capital spending by about 10–20 percent on average in the years prior to municipal elections and that municipalities subject to the DSP show a pre-electoral increase in capital spending which is only a quarter of the one of municipalities not subject to the rule. 相似文献
3.
Bona Kim Seongseop Kim Cindy Yoonjoung Heo 《International Journal of Hospitality & Tourism Administration》2019,20(1):15-46
It is important to understand customer dissatisfaction in order to maintain a sustainable business, given that the negative effects of customer dissatisfaction in service businesses may be even greater than the positive effects of satisfaction. This study investigates customer dissatisfaction and its consequences by focusing on the mediating role of attitude toward a hotel according to different hotel classes related to customer expectation level. The results show a mediating role for attitude in the relationship between customer dissatisfaction and specific negative behavioral intentions. This study broadens our knowledge of customer dissatisfaction and the role of attitude toward a hotel in the relevant literature. The empirical findings demonstrate that regardless of hotel type, customer dissatisfaction significantly affects their attitude and their consequent negative behavioral intention. 相似文献
4.
以目前云南省最新发布的水利工程相关营改增文件及水利工程概算定额为主要依据,结合云南省水利工程的实际情况,从编制依据的确定及了解工程基本情况开始,逐步分析一个完整的设计概算在编制过程中关于人材机、直接费费率、间接费费率等基础资料在选择运用时应注意的要点,同时为编制云南省水利工程设计概算的造价人员提供参考。 相似文献
5.
6.
Co-governance of forests, or participatory forest management, has been a wide-spread conservation and development (C&D) intervention in India for over two decades. The practice began in the 1990s as Joint Forest Management (JFM), where local communities – organised into forest protection committees (FPCs) – worked in cooperation with various state forest departments. Later on, this intervention took shape of Community Forest Management (CFM), where communities managed their forests largely independent of the forest departments. Under both the JFM and CFM models, gender mainstreaming – enabling equal distribution of opportunities and services across genders – held a pivotal position. This study shows that despite continued marginalisation, female FPC members often performed as if initiatives were successful. Thus, the central question investigated in this paper is: "Why women performed success in participatory forest management interventions while experiencing marginalisation in the FPC?” This paper adopts an ethnographic case study methodology (immersion), utilising in-depth ethnographic case studies from three states of India for analysing performances of success and the resulting dynamics of participation, to explain the gendered nuances of the grassroots conservation and development interventions. The concept of 'situated agency' of community actors is explored to understand the practices around the performances of success in C&D interventions in forest-dependent communities in India. The paper argues that these performances hold the promise of a slow, but steady progress towards the creation of a gender-sensitive system in an otherwise patriarchal social structure. 相似文献
7.
Timo Purmonen Soili Törmälehto Hanna Wahlman Kari Puolakka 《Journal of medical economics》2019,22(2):151-157
Background: Biologic treatments have enhanced the treatment outcomes of patients with active ankylosing spondylitis (AS). Until recently, TNF-alpha-inhibitors have been the only biologics approved for the treatment of active AS. The objective of this study was to assess the potential financial impact of the first non-TNF-alpha biologic secukinumab (fully human IL-17A-inhibitor) vs adalimumab (TNF-alpha-inhibitor) in the treatment of AS in Finland.Materials and methods: In this model-based budget impact analysis, patients were treated either with secukinumab (150?mg) or adalimumab (40?mg). The number of patients and market share of different biologics were based on national reimbursement registry data. Adalimumab was the most commonly used biologic treatment for AS, and in the base case analysis all adalimumab patients are assumed to switch to secukinumab. Response rates were based on a matching-adjusted indirect comparison between secukinumab and adalimumab. Patients not achieving response were switched to another biologic treatment.Results: Treating AS patients with secukinumab instead of adalimumab leads to potential savings of 18.2 million euros within a 5-year time period. The total costs within the follow-up time were 59.5 million euros and 77.7 million euros with and without secukinumab, respectively. According to sensitivity analyses, a higher adoption rate of secukinumab corresponds to higher potential savings.Conclusions: Secukinumab is a cost-saving treatment option compared with adalimumab in the treatment of AS in Finland. More patients could be treated with a biologic by allocating resources more efficiently. 相似文献
8.
A widespread view in the ‘political budget cycles’ literature is that incumbent politicians seek to influence voters’ perceptions of their competence and/or preferences by using the composition of the fiscal budget as a signalling tool. However, little is known about whether voters actually receive and perceive the signal in that way. To empirically assess the relevance of the signalling channel at the municipal level, we conducted a survey among 2000 representative German citizens in 2018. Only a small fraction of voters feel well-informed about the fiscal budget signal and use the information it contains to decide whether to vote for the incumbent politician. Persons paying more attention to the signal sent by local politicians live in smaller municipalities, are more satisfied with their economic situation, are more educated, and do not feel that they are being electorally manipulated. Our analysis raises doubt about the relevance of budget composition as a signalling mechanism for voters at the local level. 相似文献
9.
应急财政资金管理是我国建设应急管理体系的重要环节。当前我国的应急财政资金使用中存在常规资金规模偏小、筹集比例不合理、资金管理不完善、资金使用缺乏监督等问题。应从完善应急财政资金预算管理制度,拓宽筹资渠道,优化应急财政资金的拨付和使用程序,健全应急财政资金的监管制度等方面,完善我国应急财政管理。 相似文献
10.
Josip Mikuli Damir Krei Katarina Mili
evi Maja eri Boena urkovi 《International Journal of Tourism Research》2016,18(1):74-81
This study is based on data from 679 tourists staying at hostel accommodation facilities in Zagreb, a propulsive city‐break destination in Central Europe. Besides providing insight into the socio‐demographic and behavioural characteristics of hostel tourists, this study uncovers determinant destination attributes influencing their perceptions of destination attractiveness. In particular, impact asymmetry analysis identified potential sources of delight and frustration among hostel tourists. Since the hostel tourist segment, as such, is almost completely unconsidered in contemporary tourism research, partly covered only by a few studies on youth travellers and backpackers, the results of this case study are valuable to both practitioners and researchers related to the hostelling industry and city destination marketing organizations. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献