bluuebunny/crossref_metadata_2025 huggingface dataset:
Three-way clustering of multi-tissue multi-individual gene expression data using constrained tensor decomposition
Authors: Wang Miaoyan , Fischer Jonathan , Song Yun S.
Published: December 2017

The advent of next generation sequencing methods has led to an increasing availability of large, multi-tissue datasets which contain gene expression measurements across different tissues and individuals. In this setting, variation in expression levels arises due to contributions specific to genes, tissues, individuals, and interactions thereof. Classical clustering methods are illsuited to explore these three-way interactions, and struggle to fully extract the insights into transcriptome complexity and regulation contained in the data. Thus, to exploit the multi-mode structure of the data, new methods are required. To this end, we propose a new method, called MultiCluster, based on constrained tensor decomposition which permits the investigation of transcriptome variation across individuals and tissues simultaneously. Through simulation and application to the GTEx RNA-seq data, we show that our tensor decomposition identifies three-way clusters with higher accuracy, while being 11x faster, than the competing Bayesian method. For several age-, race-, or gender-related genes, the tensor projection approach achieves increased significance over single-tissue analysis by two orders of magnitude. Our analysis finds gene modules consistent with existing knowledge while further detecting novel candidate genes exhibiting either tissue-, individual-, or tissue-by-individual specificity. These identified genes and gene modules offer bases for future study, and the uncovered multi-way specificities provide a finer, more nuanced snapshot of transcriptome variation than previously possible.
Spawning Biology and Induced Breeding of freshwater catfish Mystus dibrugarensis: An approach to conservation
Authors: Bailung Bhenila , Biswas S. P.
Published: December 2017

Spawning biology of hormone induced bagridae catfish, Mystus dibrugarensis was observed in captive condition. Active involvement of male in courtship after 5-9 hr. of hormone administration was observed. Different doses of ovaprim 0.4, 0.6, 0.8, 1.0 ml/kg were used by maintaining 1:1, 2:1 and 3:1 ratio of M:F. All female successfully bred in all the condition in more or less amount. Overall 24.5-77.5% fertilization and 12-76% hatching rate was observed. However, considering the rate of fertilization, and hatching success in the present case, at 0.8 ml/kg body weight and sex ratio 2♂: 1 ♀ seems ideal for induced breeding of M. dibrugarensis. Apart from induced breeding certain reproductive aspects were also studied in the present experiment.
Deep learning with implicit handling of tissue-specific phenomena predicts tumor DNA accessibility and immune activity
Authors: Wnuk Kamil , Sudol Jeremi , Givechian Kevin B. , Soon-Shiong Patrick , Rabizadeh Shahrooz , Szeto Christopher , Vaske Charles
Published: December 2017

DNA accessibility is a key dynamic feature of chromatin regulation that can potentiate transcriptional events and tumor progression. Recently, neural networks have begun to make it possible to explore the impact of mutations on DNA accessibility and transcriptional regulation by demonstrating state-of-the-art prediction of chromatin features from DNA sequence data in specific tissue types. We demonstrate enhancements to improve such tissue-specific prediction performance, and show that by extending models with RNA-seq expression input, they can be applied to novel tissue samples whose types were not present in training. We show that our expression-informed model achieved particularly consistent accuracy predicting DNA accessibility at promoter and promoter flank regions of the genome.

Leveraging this new tool to analyze tumor genomes across tissues, we provide a first glimpse of the DNA accessibility landscape across The Cancer Genome Atlas (TCGA). Our analysis of the Lung Adenocarcinoma (LUAD) cohort reveals that viewing tumors from the perspective of accessibility at promoters uniquely highlights several immune pathways inversely correlated with an overall more open chromatin state. Further, through identification of accessibility sites linked with differential gene expression in immune-inflamed LUAD tumors and training of a classifier ensemble, we show that patterns of predicted chromatin state are discriminative of immune activity across many tumor types, with direct implications for patient prognosis. We see such models playing a significant future role in matching patients to appropriate immunotherapy treatment regimens, as well as in analysis of other conditions where epigenetic state may play a significant role.

Significance Statement

DNA accessibility determines whether proteins have access to DNA-binding sites and is a key dynamic feature that influences regulation of gene expression that differentiates cells. We improve and extend a neural network model in a way that expands its application domain beyond studying the impact of genetic sequence and mutations on DNA accessibility in specific cell types, to tissues for which training data is unavailable.

Leveraging our tool to analyze tumor genomes, we demonstrate that in lung adenocarcinomas the accessibility perspective uniquely highlights immune pathways inversely correlated with a more accessible DNA state. Further, we show that accessibility patterns learned from even a single tumor type can discriminate immune inflammation across many cancers, often with direct relation to patient prognosis.
Neurohormonal signalling controls insulin sensitivity and specificity in C. elegans
Authors: O. Burton Nicholas , Dwivedi Vivek K. , Burkhart Kirk B. , Kaplan E.W. Rebecca , Baugh L. Ryan , Horvitz H. Robert
Published: December 2017

Insulin and insulin-like growth factor signalling regulates a broad spectrum of growth and metabolic responses to a variety of internal and environmental stimuli. Such responses can be tailored to the environment so that changes in insulin signalling result in distinct physiological responses to different stimuli. For example, the inhibition of insulin-like signalling by osmotic stress or by starvation of C. elegans results in physiologically distinct states and patterns of gene expression. How does insulin-like signalling elicit different responses to different environmental stimuli? We report that neurohormonal signalling involving the C. elegans cytosolic sulfotransferase SSU-1 controls developmental arrest in response to osmotic stress but not to starvation; that SSU-1 functions in a single pair of sensory neurons to control signalling via the nuclear hormone receptor NHR-1; that signalling controlled by SSU-1 acts antagonistically to insulin-like signalling; and that the FOXO transcription factor DAF-16, a downstream effector of insulin-like signalling, enters the nucleus in response to osmotic stress but activates gene expression only if SSU-1 is active. We propose that neurohormonal signalling controlled by one or more cytosolic sulfotransferases similarly regulates the specificity of responses to changes in insulin signalling during periods of environmental stress in other organisms and that abnormalities in such sulfotransferase-controlled neurohormonal signalling might contribute to human disorders that involve insulin signalling, such as obesity and type 2 diabetes.
fluxweb: a R package to easily estimate energy fluxes in food webs
Authors: Gauzens Benoit , Barnes Andrew , Giling Darren , Hines Jes , Jochum Malte , Lefcheck Jonathan S. , Rosenbaum Benjamin , Wang Shaopeng , Brose Ulrich
Published: December 2017

Understanding how changes in biodiversity will impact the stability and functioning of ecosystems is a central challenge in ecology. Food-web approaches have been advocated to link community composition with ecosystem functioning by describing the fluxes of energy among species or trophic groups. However, estimating such fluxes remains problematic because current methods become unmanageable as network complexity increases.

We developed a generalisation of previous indirect estimation methods assuming a steady state system [1, 2, 3]: the model estimates energy fluxes in a top-down manner assuming system equilibrium; each node’s losses (consumption and physiological) balances its consumptive gains. Jointly, we provide theoretical and practical guidelines to use the fluxweb R package (available on CRAN at https://bit.ly/2OC0uKF).

We also present how the framework can merge with the allometric theory of ecology [4] to calculate fluxes based on easily obtainable organism-level data (i.e. body masses and species groups -eg, plants animals), opening its use to food webs of all complexities. Physiological losses (metabolic losses or losses due to death other than from predation within the food web) may be directly measured or estimated using allometric relationships based on the metabolic theory of ecology, and losses and gains due to predation are a function of ecological efficiencies that describe the proportion of energy that is used for biomass production.

The primary output is a matrix of fluxes among the nodes of the food web. These fluxes can be used to describe the role of a species, a function of interest (e.g. predation; total fluxes to predators), multiple functions, or total energy flux (system throughflow or multitrophic functioning). Additionally, the package includes functions to calculate network stability based on the Jacobian matrix, providing insight into how resilient the network is to small perturbations at steady state.

Overall, fluxweb provides a flexible set of functions that greatly increase the feasibility of implementing food-web energetic approaches to more complex systems. As such, the package facilitates novel opportunities for mechanistically linking quantitative food webs and ecosystem functioning in real and dynamic natural landscapes.
Two consecutive microtubule-based epithelial seaming events mediate dorsal closure in the scuttle fly Megaselia abdita
Authors: Fraire-Zamora Juan J. , Jaeger Johannes , Solon Jérôme
Published: December 2017

Evolution of morphogenesis is generally associated with changes in genetic regulation. Here we report evidence indicating that dorsal closure, a conserved morphogenetic process in dipterans, evolved as the consequence of rearrangements in epithelial organization rather than signaling regulation. In Drosophila melanogaster, dorsal closure consists of a two-tissue system where the contraction of extraembryonic amnioserosa and a JNK/Dpp-dependent epidermal actomyosin cable result in microtubule-dependent seaming of the epidermis. We find that dorsal closure in Megaselia abdita, a three-tissue system comprising serosa, amnion and epidermis, differs in morphogenetic rearrangements despite conservation of JNK/Dpp signaling. In addition to an actomyosin cable, M. abdita dorsal closure is driven by the rupture and contraction of the serosa and the consecutive microtubule-dependent seaming of amnion and epidermis. Our study indicates that the evolutionary transition to a reduced system of dorsal closure involves simplification of the seaming process without changing the signaling pathways of closure progression.

Impact Statement

Evolutionary reduction in tissue number involves the simplification of the seaming process but not signaling during epithelial fusion.
FLASH free-electron laser single-shot temporal diagnostic: terahertz-field-driven streaking
Authors: Ivanov Rosen , Liu Jia , Brenner Günter , Brachmanski Maciej , Düsterer Stefan
Published: December 2017

The commissioning of a terahertz-field-driven streak camera installed at the free-electron laser (FEL) FLASH at DESY in Hamburg, being able to deliver photon pulse duration as well as arrival time information with ∼10 fs resolution for each single XUV FEL pulse, is reported. Pulse durations between 300 fs and <15 fs have been measured for different FLASH FEL settings. A comparison between the XUV pulse arrival time and the FEL electron bunch arrival time measured at the FLASH linac section exhibits a correlation width of 20 fs r.m.s., thus demonstrating the excellent operation stability of FLASH. In addition, the terahertz-streaking setup was operated simultaneously to an alternative method to determine the FEL pulse duration based on spectral analysis. FLASH pulse duration derived from simple spectral analysis is in good agreement with that from terahertz-streaking measurement.
A compact and versatile tender X-ray single-shot spectrometer for online XFEL diagnostics
Authors: Rehanek Jens , Milne Christopher J. , Szlachetko Jakub , Czapla-Masztafiak Joanna , Schneider Jörg , Huthwelker Thomas , Borca Camelia N. , Wetter Reto , Patthey Luc , Juranić Pavle
Published: December 2017

One of the remaining challenges for accurate photon diagnostics at X-ray free-electron lasers (FELs) is the shot-to-shot, non-destructive, high-resolution characterization of the FEL pulse spectrum at photon energies between 2 keV and 4 keV, the so-called tender X-ray range. Here, a spectrometer setup is reported, based on the von Hamos geometry and using elastic scattering as a fingerprint of the FEL-generated spectrum. It is capable of pulse-to-pulse measurement of the spectrum with an energy resolution (ΔE/E) of 10−4, within a bandwidth of 2%. The Tender X-ray Single-Shot Spectrometer (TXS) will grant to experimental scientists the freedom to measure the spectrum in a single-shot measurement, keeping the transmitted beam undisturbed. It will enable single-shot reconstructions for easier and faster data analysis.
Diffraction gratings metrology and ray-tracing results for an XUV Raman spectrometer at FLASH
Authors: Dziarzhytski Siarhei , Siewert Frank , Sokolov Andrey , Gwalt Grzegorz , Seliger Tino , Rübhausen Michael , Weigelt Holger , Brenner Günter
Published: December 2017

The extreme-ultraviolet double-stage imaging Raman spectrometer is a permanent experimental endstation at the plane-grating monochromator beamline branch PG1 at FLASH at DESY in Hamburg, Germany. This unique instrument covers the photon energy range from 20 to 200 eV with high energy resolution of about 2 to 20 meV (design values) featuring an efficient elastic line suppression as well as effective stray light rejection. Such a design enables studies of low-energy excitations like, for example, phonons in solids close to the vicinity of the elastic line. The Raman spectrometer effectively operates with four reflective off-axial parabolic mirrors and two plane-grating units. The optics quality and their precise alignment are crucial to guarantee best performance of the instrument. Here, results on a comprehensive investigation of the quality of the spectrometer diffraction gratings are presented. The gratings have been characterized by ex situ metrology at the BESSY-II Optics Laboratory, employing slope measuring deflectometry and interferometry as well as atomic force microscopy studies. The efficiency of these key optical elements has been measured at the at-wavelength metrology laboratory using the reflectometer at the BESSY-II Optics beamline. Also, the metrology results are discussed with respect to the expected resolving power of the instrument by including them in ray-tracing studies of the instrument.
Twinning in 5-fluorosalicylic acid: description of a new polymorph
Authors: Lutz Martin , Vliem Jara F. , Rodenburg Hendrik P.
Published: December 2017

The crystal structure of 5-fluorosalicylic acid is known from the literature [Choudhury & Guru Row (2004). Acta Cryst. E60, o1595–o1597] as crystallizing in the monoclinic crystal system with space-group setting P21/n and with one molecule in the asymmetric unit (polymorph I). We describe here a new polymorph which is again monoclinic but with different unit-cell parameters (polymorph II). Polymorph II has two molecules in the asymmetric unit. Its structure was modelled as a twin, with a pseudo-orthorhombic C-centred twin cell.
Sulfur as hydrogen-bond acceptor in cocrystals of 2-thio-modified thymine
Authors: Hützler Wilhelm Maximilian , Bolte Michael
Published: December 2017

Doubly and triply hydrogen-bonded supramolecular synthons are of particular interest for the rational design of crystal and cocrystal structures in crystal engineering since they show a high robustness due to their high stability and good reliability. The compound 5-methyl-2-thiouracil (2-thiothymine) contains an ADA hydrogen-bonding site (A = acceptor and D = donor) if the S atom is considered as an acceptor. We report herein the results of cocrystallization experiments with the coformers 2,4-diaminopyrimidine, 2,4-diamino-6-phenyl-1,3,5-triazine, 6-amino-3H-isocytosine and melamine, which contain complementary DAD hydrogen-bonding sites and, therefore, should be capable of forming a mixed ADA–DAD N—H...S/N—H...N/N—H...O synthon (denoted synthon 3s
N·S;N·N;N·O), consisting of three different hydrogen bonds with 5-methyl-2-thiouracil. The experiments yielded one cocrystal and five solvated cocrystals, namely 5-methyl-2-thiouracil–2,4-diaminopyrimidine (1/2), C5H6N2OS·2C4H6N4, (I), 5-methyl-2-thiouracil–2,4-diaminopyrimidine–N,N-dimethylformamide (2/2/1), 2C5H6N2OS·2C4H6N4·C3H7NO, (II), 5-methyl-2-thiouracil–2,4-diamino-6-phenyl-1,3,5-triazine–N,N-dimethylformamide (2/2/1), 2C5H6N2OS·2C9H9N5·C3H7NO, (III), 5-methyl-2-thiouracil–6-amino-3H-isocytosine–N,N-dimethylformamide (2/2/1), (IV), 2C5H6N2OS·2C4H6N4O·C3H7NO, (IV), 5-methyl-2-thiouracil–6-amino-3H-isocytosine–N,N-dimethylacetamide (2/2/1), 2C5H6N2OS·2C4H6N4O·C4H9NO, (V), and 5-methyl-2-thiouracil–melamine (3/2), 3C5H6N2OS·2C3H6N6, (VI). Synthon 3s
N·S;N·N;N·O was formed in three structures in which two-dimensional hydrogen-bonded networks are observed, while doubly hydrogen-bonded interactions were formed instead in the remaining three cocrystals whereby three-dimensional networks are preferred. As desired, the S atoms are involved in hydrogen-bonding interactions in all six structures, thus illustrating the ability of sulfur to act as a hydrogen-bond acceptor and, therefore, its value for application in crystal engineering.
Responsibility, authority, and accountability in school-based and non-school-based management
Authors: Grinshtain Yael , Gibton Dan
Published: December 2017

Purpose

The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles.

Design/methodology/approach

Using the qualitative method, 20 semi-structured interviews were conducted with school principals from one district in Israel. Thematic analysis was used in order to identify themes in the interviews that enable creating codes for the characteristics of authority and responsibility and for the principals’ strategies.

Findings

Gaps were found between authority and responsibility, with particularly low levels of authority alongside high levels of responsibility. Coupled with the demand for accountability, those gaps led principals to adopt three strategies – active, partly active, and passive – to help reduce the tension resulting from them. The SBM definition has links to the specific strategy that principals used.

Originality/value

The results indicate the importance of clear definitions of authority and responsibility in principals’ work. The current study deepens the understanding of the gaps between these concepts as key for understanding accountability at decentralized schools; tensions that principals cope with as a result of those gaps; and the strategies that enable principals to ease the tension for the benefit of all those involved in the principals’ work.
Aspiring to break away from the same old Spanish educational leadership model
Authors: Martínez Ruiz María A. , Hernández-Amorós María J.
Published: December 2017

Purpose

The purpose of this paper is to seek insights into the demands and challenges faced by school principals in Spain, especially in their dealings with local education authorities.

Design/methodology/approach

In all, 100 principals from public infant, primary and secondary schools in Alicante (Spain) participated in the study, which was carried out from a qualitative research perspective using deductive content analysis.

Findings

Most participants noted the need to improve channels of communication with, and support from, the local education authority. They also stressed the desirability of increasing their autonomy, reducing bureaucratic tasks and improving working conditions, which is in line with the international framework. Their narratives make it clear that they remain tied to a management leadership model but actually aspire to an instructive leadership.

Research limitations/implications

An absence of triangulation and the use of a single data collection technique are the limitations of this paper.

Practical implications

These participants are practising professionals who are proposing ways to improve aspects of their working lives based on actual experience. Acknowledging their voices could inspire the design of policies aimed at improving the principal’s role in Spain.

Originality/value

Knowledge is contributed to the area of study into proposals for improving the role of the principal, but with new and contextualised insights.
Further evidence on the determinants of local government audit delay
Authors: Johnson Laurence E.
Published: December 2017

This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated using two-stage least squares regression. The study finds that audit delay is positively associated with correlates of audit quality and that cities experience less delay than do counties. The results indicate that, while audit fees have no explanatory power concerning audit delay, delay exerts a positive influence on fees.
The determinants of monitoring costs in not-for-profit organizations
Authors: Pearson Timothy A. , Brooks Richard C. , Neidermeyer Adolph A.
Published: December 2017

This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.
A cost efficiency analysis of school districts: is larger more efficient?
Authors: Garner C. William
Published: December 2017

Can school districts become too large whereby their size exceeds their point of efficiency? To investigate this question, all K-12 school districts in New Jersey were divided into three groups based on student body size. In a comparison of six average cost measures, larger districts were found to be more efficient on only one of the six measures. A more optimum size for school districts appeared to be in moderate sized districts. The theoretical grounds for this investigation regarded the suggested effects of vertical and horizontal decentralization.
Financing mental health reform in kansas
Authors: Lee Robert H. , Chamberlain Ronna
Published: December 2017

This paper examines the impact of the Kansas Mental Health Reform Act of 1990 on the mental health care system, on the budget of the state, and on the budgets of the Community Mental Health Centers. Both the successes and the failures of Mental Health Reform suggest that coordination of institutional and financial arrangements are needed to improve the outcomes of care. From a budgetary perspective, Mental Health Reform demonstrates the central role of Medicare and Medicaid in financing services for vulnerable populations. The reform also demonstrates that shifting costs to Medicare and Medicaid is a component of prudent financial management by the states.
Local economic development financing: issues and findings
Authors: Liou Kuotsai Tom
Published: December 2017

This symposium examines issues related to local economic development financing. The symposium introduction paper consists of two sections: (1) a review of the literature related to local economic development in general and to the financing economic development in particular; and (2) a summary of major findings from the four symposium papers addressing such issues as rural bank loans, the tax increment financing program, professionalism in economic development, and regional development through tax sharing.
Determinants of local government revenue forecasting practice: empirical evidence from florida
Authors: Frank Howard A. , Zhao Yongfeng
Published: December 2017

Two decades of research on municipal forecasting practice suggest that it is less advanced than other sectors. Moreover, local forecasters have a greater error tolerance than peers. Survey results of Florida’s finance directors provide evidence of why this is the case. Unlike other levels of government, local finance officials receive limited political or bureaucratic scrutiny that might induce more accurate forecasts. The judgmental approaches deployed facilitate the downside bias typically found in municipal forecast practice which fosters surplus building, per Wildavsky’s (1986) description of municipal budgeting. Absent greater senior management participation, it is unlikely municipal forecast practice will change. Findings also confirm that survey-based forecast research should account for respondents’ stated levels of accuracy and their “risk adjusted” perceptions that account for a preferred downside bias of one to seven percent.
Assessing the impact of perceived school board effectiveness on financing k-12 education in tennessee
Authors: French P. Edward
Published: December 2017

Education funding has been a significant concern of both providers and consumers of the educational system in the United States for many generations. This expenditure accounts for the single largest allocation in most state and local government budgets; and scholars, practitioners, and the general public often question whether or not American students are getting the most “bang for their buck”. While school board members are not responsible for the allocation of revenues from federal, state, and local governments, these individuals are directly responsible for the distribution of these funds for the operation of local schools within their districts. The purpose of this study is to determine if school board members in Tennessee understand the role they play in allocating educational finances which ultimately influence student achievement. The results of this analysis suggest that the perceptions of school board members in Tennessee are not always reflective of the actual outcomes when real data is examined regarding school district expenditures.
Less is more: exploring citizen-based financial reporting in local government
Authors: Kloby Kathryn
Published: December 2017

The purpose of this exploratory research is to identify key motivations, administrative costs, and instrumental benefits of translating data-rich budgets into user-friendly reports for citizens. This research draws from interviews with chief financial officers in local governments that are recognized by the Government Finance Officers Association for preparing additional financial reports that appeal to a citizen-based audience. Candid discussions and thoughtful reflections of respondents demonstrate that chief financial officers play a leading role in determining the style and extent to which financial information is communicated to external audiences. The research suggests that adopting this form of financial reporting, however, does not necessarily have an impact on citizen participation in the budget process. Recommendations from the point of view of the research participant are presented for practitioners interested in implementing citizen-based financial reporting. The research concludes with a discussion of the state of practice of citizen-based financial reporting of the research sample and areas for future study.
Stabilization fund strategies in massachusetts: a survey of chief financial officers
Authors: Snow Douglas , Gianakis Gerasimos
Published: December 2017

This article summarizes findings of a survey designed to obtain perceptions of municipal finance officers in Massachusetts regarding stabilization fund management strategies. Responses indicate that stabilization funds have become embedded components of municipal revenue management strategies, that municipalities are reluctant to tap stabilization fund balances, and that chief financial officers perceive these balances to be important to bond ratings. Some finance officers report active use of stabilization funds, generally because their communities either rely on the stabilization fund to finance capital projects or because they are currently vulnerable to revenue emergencies. A small number of communities report that they rely on voters to override statutory property tax levy limits, while maintaining stabilization fund balances above the statewide median.
Conceptualizing Financial Condition In Local Government
Authors: Rivenbark William C. , Roenigk Dale J. , Allison Gregory S.
Published: December 2017

While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to struggle with defining financial condition, interpreting it from annual financial statements, and communicating it in a systematic way. This review presents a framework for analyzing, interpreting, and communicating financial condition within the fund and government-wide reporting structure. It specifically responds to the void in the public administration literature for a manageable, yet comprehensive, approach to financial condition analysis. The goal is to help local officials conceptualize financial condition from the interpretation of resource flow and stock as presented in annual financial statements.
Performance reporting: Assessing citizen access to performance measures on state government websites
Authors: Harris Judith A. , McKenzie Karen S. , Rentfro Randall W.
Published: December 2017

Performance measurement is common in state and local governments. However, having a performance measurement system does not guarantee that results are shared with the citizenry. This study evaluates the relative accessibility of performance information on state government websites. Drawing upon the e-government and bureaucratic paradigms developed by Ho (2002), we find that state governments are more likely to approach reporting of performance information from a bureaucratic perspective than an e-government perspective. Regardless of the paradigm used, however, locating and accessing performance information often is a difficult and frustrating process. We argue that states are missing an opportunity to better manage the government-citizen relationship when they fail to share the results of their performance measurement efforts.
Who are the public equity holders? partners needed in Philadelphia and baltimore for urban sustainability
Authors: Gibson Ed
Published: December 2017

The Great Recession has strained governments at all levels and presented cities, especially formerly industrial cities, with nearlyunprecedented budgetary challenges. This paper examines the long-termimplications for infrastructure maintenance and service provision ofunfavorable economic and demographic trends in Philadelphia andBaltimore. The concept of the public equity holder, which borrows a term forpublic finance from corporate finance, introduces a category of potentialcontributors to the capital deficit undermining urban sustainability. Theconcept is illustrated by a case study of the two cities to explore howcandidate public equity holders, including taxpayers, nonprofits, and publicemployees, may contribute. Resulting from this research are identifiablefactors, particularly patience and risk tolerance, which have led to orimpeded partnerships promoting urban sustainability and will provide thefoundation for broader future study
The revenue system of China: Past, present, and emerging issues
Authors: Xu Hua , Cui Huiyu
Published: December 2017

This article examines the major modifications made to the national revenue system since the initial reform and opening up of China in the late 1970s. A detailed analysis of revenue structures at the central and local levels of government is presented; several emerging issues are also discussed. The authors suggest that past reforms were largely successful in terms of rationalization of intergovernmental fiscal relations and have profoundly impacted the current revenue system to meet certain policy goals and administrative needs. A brief comparison illustrates that although central and local revenue systems share basic similarities such as a general reliance on tax revenue and an overall dependence on turnover and income taxes, striking differences are also in evidence which include extra-budgetary revenues and a high concentration of land-related revenue in local governments as well as a highly diversified local revenue structure. Key emergent issues identified include the readjustment of the roles played by the different levels of government in revenue administration and expenditure assignment, the increased importance of intergovernmental transfer and accountability, and possibilities for the adoption of new taxes such as a real property tax, a social security tax, and a volume-based vehicle emission tax.
Rural taxation reforms and compulsory education finance in china
Authors: Wang Wen , Jerry Zhao Zhirong
Published: December 2017

In recent decades, the responsibility for the financing of compulsory education in rural China has rested with townships and villages which, with limited tax authority and uneven revenue capacity, increasingly relied on a plethora of arbitrarily imposed fees for funding. To reduce farmers’ fiscal burdens, in 2000, the central government installed a series of rural taxation reforms. Correspondingly, the central government shifted the administrative responsibilities of rural compulsory education to the county level in 2001, and implemented a series of policies to make up for the loss of revenues to education. Using a provincial-level dataset from 1998 to 2006, we examined whether and how the rural taxation reforms affected the adequacy and equity of compulsory education finance in China, addressing related theoretical and policy implications from the perspective of intergovernmental fiscal relations.
Double (Accounting) Standards: A Comparison Of Public And Private Sector Defined Benefit Pension Plans
Authors: Easterday Kathryn E. , Eaton Tim V.
Published: December 2017

We examine and compare funding status, actuarial assumptions and asset investment allocations of defined benefit pension plans in the public and private sectors across time, using information as reported under GASB and FASB. We find that pension plans in both sectors are underfunded and that inferences about pension funding in the public sector would be different if pension assets' fair values were required in the computation of funding status. Actuarial assumptions of public employee plans appear to be both more optimistic and less variable than those of private sector plans. Finally, we document that public sector plans allocate invested assets somewhat differently than in the private sector, although our findings do not confirm anecdotal reports of riskier pension investment strategies relative to the private sector.
Changing and/or funding opeb promises: A typology of local government responses to gasb 45 and the realization of opeb liabilities
Authors: (Wie) Yusuf Juita Elena , Musumeci Thomas
Published: December 2017

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent different combinations of strategies involving OPEB promises and assets. We illustrate these strategies and responses using selected counties and nine mid-Atlantic cities.
Citizen perceptions of general-purpose and special district governments: A comparative analysis
Authors: Killian Larita J. , Le Kimdy
Published: December 2017

Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency and tended to ignore how special districts impact government accountability. This study fills a critical need by testing how type of government (general versus special) impacts citizen awareness of and familiarity with government, a precondition for accountability. Drawing from two theoretical perspectives (institutional reform and public choice), we used survey research to assess familiarity with the goals and performance and financial practices of local governments in Indiana. Our study participants were more aware of and familiar with general than special governments, which supports the institutional reform perspective more than public choice. We conclude that efforts to improve accountability should be expanded to include special districts.
Public university opeb burden: Recognition, funding and future obligations
Authors: Fischer Mary , Marsh Treba , Hunt George L. , Hora Bambi A. , Montondon Lucille
Published: December 2017

Public universities began reporting the costs for nonpension retiree benefit obligations known as other postemployment benefits (OPEB) in their fiscal 2008 financial statements. The reported OPEB obligation is the projected benefits to be paid after an employee retires. This descriptive study examines the status of OPEB funding at land grant universities, composition of the benefits provided, and whether modifications are under consideration. Results indicate land grant institutions cover their costs on a pay-as-you-go basis, OPEB liabilities are significantly underfunded, and universities provide comparable types of benefits in their OPEB plan. Revenue shortfalls and current fiscal pressures raise concerns about how they can support the OPEB liabilities. Thus many institutions are evaluating the OPEB cost and the benefits currently provided.
An historical analysis of the use of debt-related derivatives by state governments in the context of the great recession
Authors: Luby Martin J. , Kravchuk Robert S.
Published: December 2017

Debt-related financial derivative usage by state and local governments became a very salient topic over the last few years in light of the Great Recession and its impacts on the efficacy of these financial instruments. However, there has been a dearth of systematic research on the types and kinds of derivatives state and local governments have actually employed in recent years. While anecdotes of financial derivative usage has grabbed the headlines (such as the case of Jefferson County, Alabama), there has been little research examining the derivative portfolios among states or local governments pre- and post-Great Recession. Using descriptive research, this paper attempts to rectify this gap in the literature for state governments as a means of better understanding how the recent financial crisis has impacted the critical debt management decision to use financial derivatives.
Diversificaiton toward stability? The effect of local sales taxes on own source revenue
Authors: Afonso Whitney B.
Published: December 2017

Local governments are expanding their revenue portfolios and becoming less dependent on property taxes. It should not be assumed, however, that this diversification is increasing the stability of local governmentsʼ own source revenue, as previous research suggests. It is thus important for local government officials to know how this process will affect the stability of their own source revenue, as they are almost certainly diversifying away from a stable tax, the property tax (Groves and Kahn, 1952; McCubbins and Moule, 2010), and moving toward a more volatile tax, such as the sales tax. Using county-level data in thirty-five states, I examine the effect of local option sales taxes (LOSTs) on the volatility of own source revenue and find that greater use of LOSTs increases revenue volatility.
Accounting professionalism and local government gaap adoption: A national study
Authors: Khumawala Saleha , Marlowe Justin , Gordon Neely Daniel
Published: December 2017

We examine the factors that associate with local government decisions to comply with Generally Accepted Accounting Principles (GAAP). GAAP non-compliance is surprisingly common among larger local governments, and that trend has important implications for public policy, financial management transparency, and government accountability. To examine the factors that drive GAAP compliance, we develop a conceptual framework based on the politico-economic perspective on accounting policy choice, and then test that model with data from a national survey of local government finance professionals. Our key contribution is that we incorporate accounting professionalism. The findings suggest that for many local governments the decision to adopt GAAP is a response to the pressures of professionalism rather than a rational response to political and economic motives.
Smart cuts?: Strategic planning, performance management and budget cutting in U.S. cities during the great recession
Authors: Jimenez Benedict S.
Published: December 2017

Periods of fiscal decline present an opportunity for city officials to transform their local government into a leaner and more effective organization by targeting cuts to non-essential programs and services. However, the political nature of the fiscal retrenchment process means that such opportunity is often squandered. Could the application of strategic planning and performance management in cutback management lead to a more focused and targeted budget cutting? Advocates of rational management believe that information gathering, analysis and use in decision-making can help local governments adapt to a fiscal crisis by facilitating targeted cuts in expenditures that preserve administrative capacity, and avoiding across-the-board cuts that trim both the organization's muscle and fat. The results of this research show that rational analytic techniques do matter in budget cutting.
Charitable contributions and quality in the us hospice care setting
Authors: Noe Kelly , Forgione Dana A.
Published: December 2017

This paper examines the association of charitable donations with quality of care proxies for nonprofit hospice providers in the United States (US). An estimated 1.45 million patients received hospice care in the US in 2008. Medicare hospice spending exceeded $10 billion in 2007 and is expected to more than double over the next 10 years. Using Guidestar and Medicare Hospice Cost Report data, we find donations are positively associated with proxies for nurse and social worker quality of care, but not with our home-health aide quality proxy. This research adds to our understanding of charitable contributions in hospice provider organizations.
Portability, an innovative property tax relief whose time hasn’t come
Authors: Guo Hai (David) , Frank Howard A.
Published: December 2017

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.
Assessing the strength and weakness of the dataarts cultural data profile in comparison with the nccs 990 data
Authors: Kim Mirae , Charles Cleopatra
Published: December 2017

The DataArts dataset, although it covers mostly arts organizations, has emerged as an alternative source of data for nonprofit research. Most existing studies use the IRS 990 data, which is considered a reliable source for research. We evaluate the reliability of the DataArts dataset by comparing the consistency of the values reported to the DataArts Cultural Data Profile (CDP) and to the 990 forms. We: 1) examine correlations between the same measures in each dataset, 2) assess the cumulative distribution of differences between the two datasets and 3) compare the results of the same empirical model conducted with the DataArts dataset and 990 data, respectively. We conclude that the DataArts dataset is an adequate and reliable source of financial and performance information, but researchers should be aware of a few limitations.
Experimental evidence about deficit reduction strategies: bias in measuring tax and spending preferences
Authors: Dineen Jennifer , Robbins Mark D. , Simonsen Bill
Published: December 2017

Fiscal conditions and budget constraints in the United States have placed solutions to budget deficit problems at the center of the public policy debate. Preferences for deficit reduction strategies are likely to be heavily associated with particular ideologies and other demographic and economic variables. Therefore, since this study is a true randomized experiment, it provides strong evidence about the influence of question wording on deficit reduction preferences, and therefore the likelihood it is susceptible to manipulation. We find clear evidence that using the word ‘tax’ significantly and substantially influences respondents’ choices. This result is robust over two experimental trials about a year apart and whether or not control variables are included.
Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation
Authors: Jatmiko Wahyu Prabowo Tri , Leung Philomena , Guthrie James
Published: December 2017

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in relation to five financial management aspects (i.e. market-oriented, budgeting, performance management, financial reporting and auditing systems). However, the reforms are inconsistent with the NPM philosophy of efficiency and effectiveness in public service provisions. By requiring the use of the existing system, the reforms actually created inefficiency. This research is novel in investigating the gap between 'ideal concepts' and examining practices in an emerging country context.