bluuebunny/crossref_metadata_2025 huggingface dataset:
Workforce Statistics: Do We Know What We Think We Know – And What Should We Know?
Authors: Levitan Sar A. , Gallo Frank
Published: March 2019

Changing economic and social conditions necessitate a critical review of existing productivity, compensation, workforce quality, occupational and labor market-related economic hardship measures. Differing results among surveys – even after adjusment – for employment, working time, compensation, and occupational status suggest the need for further examination. Recommendations include more intensive examinations of labor market-related hardship, doubling the size of the Current Population Survey, investing more resources in longitudinal surveys, increased use of social security and unemployment insurance records, and greater attention to international comparisons of worker productivity and compensation.
Locating New Firms in Local Economies: A Comparison of Sampling Procedures in Rural Iowa
Authors: Buss Terry F. , Lin Xiannuan , Popovich Mark G.
Published: March 2019

Researchers conducting economic base, targeted industry, business survival, or new business start-up research must be able to enumerate all firms in local economies. Dun and Bradstreet market identifier files (and their derivative public use database, U.S. Enterprise and Establishment Microdata file), state unemployment insurance administrative files (ES202), and direct enumeration(e.g. telephone Yellow Pages, etc) are becoming more widely used for enumeration, but little is known about their comparative representativeness. Using rural Iowa as a case study, the three databases were compared. Results showed that each database was biased in its own way and therefore not strictly comparable to the others. The study concluded that the databases would need to be supplemented if high levels of accuracy are required.
Measurement Errors in Census Counts and Estimates of Intercensal Net Migration
Authors: Kintner Hallie J. , Swanson David A.
Published: March 2019

We present a method for generating confidence intervals around estimates of intercensal net migration, made using the life table survival method, that incorporate estimates of census measurement errors. The life table survival method applies a life table to a census count to project survivors at some past or future time points. Net migration is then estimated as the difference between the projected number of survivors and the enumerated population at that time. We present confidence intervals based on mean square error, the sum of the variance and squared bias. We assume that random variation in the number of net migrants in an age-sex group is due to random variation in mortality rates and to measurement errors in census counts. We illustrate the technique using data from a small area in Alaska.
Household and Medical Provider Reports on Medical Conditions: National Medical Expenditure Survey, 1987,
Authors: Johnson Ayah E. , Sanchez Maria Elena
Published: March 2019

The National Medical Expenditure Survey (NMES) collected data on medical conditions for persons that sought medical care in 1987. Data on medical conditions were obtained from two sources: the household respondent and the medical provider. This paper uses 1987 NMES data to quantify the level of congruence between household and medical provider reports, and to identify correlates that may explain differences between the two reporting sources. It is important to determine the extent to which household and provider reports on condition data agree and the reasons why disagreements may arise. Moreover, the study uses multivariate techniques to identify correlates that enhance the probability of agreement between household and medical provider reports.
Age-Adjustment of Income Inequality Trends: A Methodological Critique
Authors: Asher Martin A. , Defina Robert H.
Published: March 2019

This article re-examines standard methodology used to eliminate the impact of changes in age composition and age-income profiles on trends in income inequality. Attempts at such adjustment rely primarily on the approach developed in Paglin (1975) or on subsequent refinements of the Paglin measure (Formby et al., 1989). The present study identifies fundamental shortcomings in the approach and, hence, in associated estimates. To illuminate the degree of imprecision associated with the Paglin-type measure, the paper employs an alternative age-adjustment procedure based on an Entropy measure of dispersion discussed in Shorrocks (1980) and Mookherjee and Shorrocks (1982). The Entropy measure overcomes the problems with Paglin's approach and allows age-related changes to be accurately identified. Comparing age-adjusted inequality changes between 1980 and 1986 calculated in Formby et al. (1989), which are based on the Paglin-type measure, with those based on the Entropy measure reveals that the former approach overstates the importance of age by over 60 percent.
The impact of measurement error in the U.S. National Income and Product Accounts on forecasts of GNP and its components
Authors: Fleming Martin , Jordan John S. , Lang Kathleen M.
Published: March 2019

This paper reviews the performance of the National Income and Product Accounts(NIPA) over the period 1986 through 1991. Forecasts published jointly by the American Statistical Association and the National Bureau of Economic Research are decomposed into two components, pure prediction error and data measurement error. The results show that more than two-thirds of observed forecast error could be attributed to data measurement error over all forecast horizons examined, including those as brief as one quarter ahead. Outdated estimation methods for large portions of GNP, namely PCE and S&L, are identified as potential driving forces behind the problems caused by measurement error.
School enrollment in an extended demographic model
Authors: Campbell, Jr. Harrison S.
Published: March 2019

This paper presents a demographic model for projecting school enrollment in a metropolitan area. A standard cohort survivorship model is disaggregated with respect to education allowing students to be ‘aged’ through the system of education according to calculated progression rates. Education as a life event is introduced through the concept of educational survivorship. The model is applied to the Chicago region and projections for the region are compared to actual enrollment data. It is argued that the framework makes the effects of demographic structure and assumptions concerning the rate at which students flow through the system transparent, facilitating the educational planning process.
Economic database systems: further reflections on the state of the art
Authors: Renfro Charles O.
Published: March 2019

This paper considers the current and prospective development of economic database systems, thematically complementing a 1980 paper by the author. First created for use with macroeconomic data, often in order to support the construction and use of econometric and other models, these systems have been applied in this way and more broadly since the 1970s. However, during the past decade, microeconomic systems have also begun to be developed, particularly for use with longitudinal data sets. With the advent of the Internet, using next generation systems, the potential now exists for the widespread, cost and use-effective distribution of various types of economic and social data for research and other purposes. This paper examines some of the requirements for the appropriate development of these systems. It stresses the absolute need for improved data documentation and advocates the machine distribution of documented data as a standard procedure. It evaluates proposals by Kendrick and David that economic database systems should be organized according to the Relational Database Model, a computer science concept originally formulated by E.F. Codd. The appendix presents and describes the widely used TSD economic data transfer format, which permits documented inter-system time-series data transfers.
Measurement of the value of homemaker's time: an empirical test of the alternative methods of the opportunity cost approach
Authors: Sharpe Deanna L. , Abdel-Ghany Mohamed
Published: March 2019

Household production is typically measured by estimating the time that the homemaker spends in the various household activities. The focus in this paper was on valuating the household production time of Canadian full-time homemakers. Four variants of the opportunity cost approach, namely, imputed wage, potential wage, Heckman's two-stage reservation wage, and Kidd's reservation wage were used to estimate and compare homemaker's time. The results indicate that the four different variants yielded different estimates of the value of household production time. One of the main conclusions is that Heckman's two-stage reservation wage approach, albeit having the advantage of correcting selection bias, it produced a wide range for the estimated reservation wage, which led us to doubt its reliability as a practical measure of the value of household production time.
Quarterly aggregate capital input and the cost of capital for the US: 1948–1993
Authors: Sharma Subhash C. , He Yijian
Published: March 2019

It is the flow of capital services, instead of the capital stock, along with the flows of other inputs, which is related to the flows of outputs in economic theory of cost and production. In applied research, quite often to capture the dynamic phenomena which occur within a year, there is a need to use quarterly data which may not be captured by annual data. However, quarterly data on capital input and the cost of capital are not readily available. Thus, in this paper the quarterly real and nominal aggregate net capital stock, flow of capital services (capital input), and the user cost of capital are constructed from 1948: I to 1993: IV. In the aggregation of net capital stock, we have combined four categories, i.e., nonresidential structures, nonresidential producers' durable equipment, residential structures and equipment, and business inventories. Following Jorgenson et al. [12], we then constructed aggregate capital input by using the Tornqvist aggregation index over these four categories. Finally, the composite cost of capital is obtained by dividing the revenue of capital by the aggregate capital input.
American Jewish household income, 1969 and 1989
Authors: Walters William H. , Wilder Esther I.
Published: March 2019

We estimate the real and relative income of American Jewish households using data from the National Jewish Population Surveys of 1970–1971 and 1990. While the median real income of American Jewish households did not change significantly from 1969 to 1989, lower-income Jewish households (those with no workers and those with predominantly older persons) experienced dramatic real income growth. At the same time, the average Jewish income advantage declined due to the rising incomes of other urban, non-Hispanic white households.
The choice of principal variables for computing the Physical Quality of Life Index
Authors: Ogwang Tomson
Published: March 2019

The present paper addresses the issue of choice of principal variables for computing the Physical Quality of Life Index (PQLI). To this end, the variable selection strategy considered by Jolliffe, which utilizes the principal components approach, is applied to the data for 150 countries reported by Morris. To test the robustness of our results the methodology is also applied to four different subsamples of the 150 countries (low income, lower middle income, upper middle income and high income). All the results indicate the need to retain only one of the three components of the PQLI, namely the literacy index. Thus, a simpler PQLI series based solely on the literacy index would be cheaper to compute without loss of too much information.
The regional accounts of the general government: An application to Portugal
Authors: Ramos Pedro Nogueira
Published: March 2019

This article highlights the efforts that have been carried out, at the European Union level and in particular in Portugal, to add a new domain to the more traditional regional accounts, a domain which concerns the institutional sector of general government. The regional accounts of the general government aim at quantifying the impact of the regional policy, understood in the broad sense as the effect of the whole of the general government activity over the regions, that is felt in four different ways: on the regional production; on the investment; on the distribution of income; and on the wealth of the other institutional sectors. The impact on the regions' income results either of the production activity pursued by general government, or through the pure redistribution of income operated by that sector. The paper includes two appendices that enclose the results obtained for Portugal, and the main regionalising procedures and sources.
The measurement of inflation: Aggregation at the basic level
Authors: Silver Mick , Webb Bruce
Published: March 2019

The advent of bar-code, retail scanner data provides an alternative data source for the compilation of consumer price indexes. This paper outlines the nature and merits of such data for this purpose. The data allows aggregation via superlative index number formulae at a very elementary level and provides superior coverage to conventional sources. However, it has been argued that aggregation bias may still arise if the unit values which feed into the superlative indexes are defined for product items, as opposed to product items for given outlets. We explore for six products the nature and extent of unit value bias by outlet type. For three products we found the level of aggregation did not matter. However, we also found it can matter and established the extent of its effects which were always the aggregation by model only, falling less than by model and outlet. This should help provide a basis for an understanding of the issues at stake in the use of scanner data for the compilation of consumer price indexes.
The longitudinal matching of current population surveys: A proposed algorithm
Authors: Feng Shuaizhang
Published: March 2019

This paper proposes an algorithm to match Current Population Survey (CPS) respondents based on Bayes' rule. For each naive match, Bayes' rule is used to calculate conditional probability of being correct or not, given certain characteristics of the respondent. This conditional probability is then used to validate or invalidate the match. In an example to match CPS March supplements, Type I and Type II errors are derived for the proposed algorithm and the one by Madrian and Lefgren. The proposed algorithm is more efficient in that it tends to reject less correct matches. The paper also uncovers the recycling pattern of CPS household identifiers. Based on this recycling pattern, the proposed algorithm is also extended to the matching of CPS basic monthly data sets.
Evaluating continuous measurement: Data quality in the Bronx test site of the American community survey
Authors: Salvo Joseph J. , Lobo Arun Peter , Love Susan P.
Published: March 2019

The American Community Survey (ACS) is a continuous measurement survey program designed to replace the census long form sample. While the census sample provides detailed socioeconomic data once a decade, the ACS will provide these data annually using a questionnaire that largely mirrors the census long form. This paper examines operational data in Bronx County, one of 36 ACS test counties, and finds the ACS superior to the census on two important measures of data quality. First, applying the minimal data requirement for inclusion of a long form in the census sample, ACS questionnaires were significantly more likely than the long forms to meet this threshold. Second, the level of nonresponse to items on the ACS was often one-half the census level.

The ACS and census have sharply divergent goals and operational methods that affect data quality. The primary objective of the census is a population count for reapportionment and redistricting; collecting long form information is a secondary goal. In contrast, the primary objective of the ACS is to estimate the characteristics of an area based on answers to all items on the survey. Operationally, the census follows up every nonresponding household, using a pool of minimally trained, temporary workers. In comparison, the ACS follows up only one-in-three nonresponding households, using a permanent cadre of professional interviewers. This results in superior nonresponse follow-up in the ACS, with lower levels of non-sampling error, even in more difficult-to-enumerate high poverty areas of the Bronx.

The ACS is to be fully implemented in July 2004, pending Congressional funding. With detailed socioeconomic data available annually from the ACS, the 2010 census would then be able to focus primarily on a population headcount. The paper concludes by discussing operational aspects of the ACS that must be improved, including increasing its visibility, for the survey to be accepted as an integral part of the nation's data collection system.
The estimation of China's economic growth rate
Authors: Klein Lawrence R. , Özmucur Süleyman
Published: March 2019

Many scholars of the Chinese economy have concluded that official estimates of China's GDP growth rate are too high. Journalists have popularized this view, but we disagree. We use a method that examines several strategic indicators that are suggested by basic social accounting principles and conclude that principal components of these indicators reflect the movement of official estimates of the Chinese economy. This conclusion holds whether one uses annual, quarterly or monthly indicators. It cannot be claimed that we have proved that GDP as officially measured is correct. No one knows the correct estimate; that is the whole point of showing how different such estimates can be, depending on how they are calculated, and this is true the world over. Our estimates survive diagnostic tests, within-sample interpolations and outside-sample extrapolations in monthly, quarterly, and annual time frames. It is reasonable to expect that introduction of quality adjustments will justify higher estimates.
Uniqueness of the numeraire and consistent valuation in accounting for real values
Authors: Durand René
Published: March 2019

General equilibrium estimates of the real value of commodities and of their aggregates are consistent (comparable) only if based on a single numeraire. Current estimates of aggregates in national accounts are shown to be based on more than one numeraire and thus to be inconsistent and, in particular, to be non-additive, for whatever choice of index number formula used in their computation. Under a weak separability assumption, these aggregates may alternatively be viewed as physical volumes of macro commodities. As such, they need not satisfy the consistency requirement of the real value estimates. However, the existence of such macro commodities is dubious and would they exist, one could still question their usefulness for economic analysis.
The sensitivity of econometric results to alternative implementations of least squares
Authors: Stokes Houston H.
Published: March 2019

This paper is concerned with a detailed study of the accuracy tradeoffs of differences in data precision and alternative approaches to the estimation of OLS models. The implications of the analysis of a variety of problems, most of which have known answers, extend far beyond OLS modeling and directly impact any empirical analysis when the matrices are at all ill conditioned or "stiff". While the focus here is on linear modeling, the findings are equally, if not more, important to nonlinear modeling. Independent of the effect of the algorithm used, the precision in which the data was initially read was found to have a major impact on accuracy, even when the data was subsequently moved to a higher precision. This finding, illustrated best with the extremely multicollinear Filippelli data set, suggests that if a data base standard is agreed upon, the precision of the data saved will be of critical importance. By the use of variable precision arithmetic software, an extended benchmark was developed for the Filippelli data and the results compared to the real*8 and real*16 QR results. Much of the software developed for this paper has been put in the public domain to be used by other researchers.
Trends in provider capitation, 1996–2000
Authors: Zuvekas Samuel H. , Cohen Joel W.
Published: March 2019

We examine the extent to which the health care services delivered by physicians and hospitals in public and private health plans are capitated, and how this changed from 1996 to 2000. The data are from the 1996 to 2000 years of the nationally representative Medical Expenditure Panel Survey (MEPS). Information on whether health care use was covered by capitated arrangements was obtained from billing offices of physicians and hospitals. We compare changes in the percentage of office-based physician visits, hospital outpatient department(OPD) visits, hospital emergency department (ED) visits, and hospital inpatient stays that are covered by capitation arrangements. We also compare differences by health insurance coverage and socio-demographic characteristics. We use standard two-tail tests of significance, accounting for the complex survey design of the MEPS. We find that only 15 percent of visits to office-based physicians were capitated in 1996, declining to 13 percent in 2000. Even among HMO enrollees, visits covered by a provider capitation arrangement represented a minority of all office visits, declining to 25 percent for Private HMO enrollees and 15 percent for Medicaid HMO enrollees in 2000. Even smaller proportions of hospital services were capitated. Conclusions: Capitation remains relatively rare even among public and private HMO enrollees.
Incentive effects on self-report of drug use and other measures of response quality in the alcohol and drug services study
Authors: Krenzke Thomas , Mohadjer Leyla , Ritter Grant , Gadzuk Anita
Published: March 2019

The Alcohol and Drug Services Study (ADSS) was conducted for the Substance Abuse and Mental Health Services Administration between 1996 and 1999 to assess the nation's substance abuse treatment system. The sample for ADSS was selected using a multi-stage stratified design. Clients were sampled from selected substance abuse treatment facilities as part of the Phase II sample. Client follow-up comprised interviews and urine specimen collection in Phase III of the survey. One component of ADSS examined the impact of different incentive payments on measures of response rate and response quality using ADSS Phase III client interview data. To test for the effects of four payment levels, several measures of response quality were used. The analysis of consistency involving respondent self-reports, abstracted record data, and urine test results showed no conclusive evidence that incentive payments have any positive or negative effect on data consistency. The analysis of item non-response rates showed that an increase in incentive payments was associated with a subtle decrease in item type non-response rates. Furthermore, mixed results were observed when analyzing the relationship between incentive payment and clients reporting more (or less) of certain types of behavior.
A new monthly index of the Texas business cycle
Authors: Phillips Keith R.
Published: March 2019

The timing, length and severity of economic recessions and expansions in a state are important to businesses seeking to set up operations or expand in those areas. Given a limited amount of data at the state level and their sometimes inconsistent movements, it is not straightforward to define a state business cycle. In this article I attempt to measure the Texas business cycle using a technique developed by Stock and Watson that statistically estimates the underlying comovement in broad indicators of the state's economy.

The new Texas Coincident Index (TCI) is constructed with the Texas unemployment rate, a quarterly Real Gross State Product measure due to Berger and Phillips, and a nonfarm employment series that is benchmarked quarterly and is seasonally adjusted using the two-step approach described in Berger and Phillips. Use of these components and the Kalman filter, which smoothes across variables as well as over time, results in an index which is much smoother and gives clearer signals of turning points than the old TCI produced by Phillips. The new TCI exhibits cyclical patterns that are highly correlated with those of employment and RGSP, and matches well with recessions and expansions that were independently identified.
Using March CPS data to analyze labor market transitions
Authors: Stewart Jay
Published: March 2019

Previous research has used short, 2-year panels constructed from matched CPS files to examine a number of topics. This paper shows how researchers can examine labor market transitions using March CPS data without matching, demonstrates that separation rates from these panels are comparable to those generated using the more traditional approach of comparing two points in time, and describes the adjustments required to ensure that the series are consistent over time. The main advantage to using unmatched data, compared with matched data, is the absence of attrition bias and an unbroken time series dating back to 1976. I provide two examples of how these short panels can be used to address issues that would normally require longitudinal data.
Measurement error in earnings data in the health and retirement study
Authors: Bricker Jesse , Engelhardt Gary V.
Published: March 2019

This paper provides new evidence on the extent of measurement error in respondent-reported earnings data by exploiting detailed W-2 records matched to older workers in the Health and Retirement Study (HRS). There is a negative correlation between the measurement error and the true value of earnings as measured by the W-2 records, which indicates the presence of non-classical measurement error. Yet for men and women, this error shows little correlation with a standard set of cross-sectional earnings determinants. Quantitatively, the bias from using self-reported earnings, either as a dependent or explanatory variable, is larger than those from existing studies of the CPS and PSID.
Redesign of the 2005 Pollution Abatement Costs and Expenditure Survey
Authors: Gallaher Michael P. , Morgan Cynthia L. , Shadbegian Ronald J.
Published: March 2019

This paper presents the results of a comprehensive redevelopment and evaluation effort led by the U.S. Environmental Protection Agency (EPA) to assess the accuracy of the responses to the Pollution Abatement Costs and Expenditures(PACE) survey. The data collected by the PACE survey is important because it is the only comprehensive source of pollution abatement costs and expenditures related to environmental protection in the U.S. manufacturing sector. The PACE Survey has been administered over twenty times since 1973, yet until now, the accuracy of the survey responses has never been formally evaluated. The methods used to evaluate the survey include one-on-one interviews and site visits with manufacturing facilities to develop independent cost estimates which were compared to reported survey responses. Overall this study finds, assuming a reasonable margin of error, that the PACE survey responses reflect actual pollution abatement capital expenditures and operating costs. In addition, these interactions with facilities had a major impact on the design of the 2005 PACE survey and are also discussed in this paper.
Towards an applicable true cost-of-living index that incorporates housing
Authors: Klevmarken N. Anders
Published: March 2019

There is no international consensus about the treatment of the price of housing services in a consumer price index. A number of different approaches, more or less ad hoc, are used in practice. In this paper a semi dynamic model of consumer behavior that incorporates the demand for housing is specified such that it is consistent with the general purpose of a consumer price index. From this model a true cost-of-living index that includes housing is derived. Being an ideal index it cannot be computed without imposing additional assumptions about the behavior of the consumer, but it is possible to draw conclusions about the prices and weights that should be used in conventional approximations to such an ideal index. It is demonstrated that a price index can be computed that is consistent both with theory and the general purposes of a CPI using conventional approaches and data that are available at most statistical agencies.
Accurately measuring the trend in poverty in the United States using the Panel Study of Income Dynamics
Authors: Grieger Lloyd D. , Danziger Sheldon , Schoeni Robert F.
Published: March 2019

Despite the frequent use of the Panel Study of Income Dynamics (PSID) in poverty research, no recent studies have examined how to accurately measure long-term trends in poverty with these data. In this paper, we describe how to accurately measure poverty over the course of the PSID panel. We benchmark our poverty rates with published rates from the US Census Bureau's March Current Population Survey (CPS). The PSID time series based on poverty thresholds we developed is more highly correlated with the CPS time series than are the rates based on the two thresholds currently available in the PSID data file for the entire 1967–2004 period. Another PSID poverty threshold, available only from 1989 onwards, yields poverty rates that have a correlation of 0.96 with the CPS series, about the same as the correlation when our methods for measuring poverty are used for these years.
Statistical matching using propensity scores: Theory and application to the analysis of the distribution of income and wealth
Authors: Kum Hyunsub , Masterson Thomas Neal
Published: March 2019

This article considers the usefulness of statistical matching using propensity scores in carrying out economic research. We include an application of the procedure to a statistical match between the 2001 Survey of Consumer Finance(SCF) and the 2002 Annual Demographic Supplement (ADS) of the Current Population Survey (CPS) data sets to demonstrate the procedure and results of the matching. Challenges facing the use of this technique such as the distribution of weights are discussed in the conclusion.
An assessment of the impact of two distinct survey design modifications on health care utilization estimates in the medical expenditure panel survey
Authors: Cohen Steven B. , Ezzati-Rice Trena M. , Zodet Marc , Machlin Steven , Yu William
Published: March 2019

The Medical Expenditure Panel Survey (MEPS) is one of the core health care surveys that are a primary source for essential national healthcare utilization estimates. In 2007, the survey experienced two dominant survey design modifications: a new sample design attributable to the sample redesign of the National Health Interview Survey, and an upgrade to the Computer Assisted Personal Interview (CAPI) platform for the survey instrument, moving from a DOS to a Windows based environment. This study examines the impact of these survey design modifications on the national health care utilization estimates. Particular attention is given to assessing the level of convergence in utilization estimates based on the alternative designs as well as the alignment of model based analyses that discern which factors are associated with health care use. The paper concludes with a discussion of strategies that may yield additional improvements in the accuracy for these policy relevant survey estimates.
A second look at sticky wholesale gasoline prices
Authors: Malikov Emir
Published: March 2019

This paper describes a generally successful attempt to replicate results of Davis and Hamilton [3], who look into the issue of price stickiness and test three dominant models of price rigidity using data on wholesale gasoline prices in Philadelphia. There are some minor discrepancies present between the duplicated results and the ones reported in the original paper, which are mainly attributed to rounding errors and the use of different statistical software in the replication. Access to the authors' original code also allowed me to uncover several minor errors and inconsistencies in Davis and Hamilton [3].
Asset and reporting policies in the Supplemental Nutrition Assistance Program
Authors: Danielson Caroline , Klerman Jacob Alex , Andrews Margaret , Krimm Daniel
Published: March 2019

Over the past decade and a half legislative and regulatory changes at the federal level have given US states additional authority to design their Supplemental Nutrition Assistance Programs (SNAP). This devolution of policymaking authority has led to considerable ambiguity at the national level about the policies that states have put in place. Drawing on a new survey of state SNAP administrators, this paper characterizes two key areas of policy devolution: the treatment of household assets in eligibility determinations and participants' paperwork burden. We find asset and reporting policy changes to be widespread, and the states that have made changes most often adopt the most expansive policy change allowed. We also demonstrate that more accurate policy data sharpens the inferences we make about the effects of several of these policies on participation in SNAP.
Tax audit productivity in New York State
Authors: Niu Yongzhi
Published: March 2019

This study employs both linear and non-linear approaches to examine tax audit productivity in New York State. Both approaches show a positive relationship between audit revenue collections and the number of the direct audit staff. In addition, the non-linear approach of the reciprocal model discovers the diminishing marginal returns. Using a narrower definition of "direct staff" which excludes upper level audit managers, we find that at the current staff level (877 as of November 2008), the marginal return of an extra staff member is$602 thousand annually, which is consistent with the results of the linear model. The results also show that in order to maximize net audit revenue the State needs to increase the number of direct auditors to 1,522, assuming the marginal cost of an additional auditor is constant at $200 thousand. The non-linear model provides a convenient way to determine the optimal level of staff, given the marginal cost of an additional auditor. Hence policymakers can use this non-linear model as a tool to maximize the State's net audit revenue.
PENGARUH BAHAN PERTANAMAN TERHADAP KUALITAS BENIH YANG DIHASILKAN PADA TANAMAN BENGKUANG
Authors: Ningsih Mismawarni Srima , Suliansyah Irfan , Anwar Aswaldi , Yusniwati Yusniwati
Published: March 2019

Umbi dan biji merupakan bahan pertanaman yang sering digunakan petani untuk mendapatkan benih bengkuang dimana masing-masing memiliki kelebihan dan kekurangan. Penelitian ini bertujuan untuk melihat pengaruh bahan pertanaman penghasil benih terhadap kualitas benih yang dihasilkan pada tiga aksesi bengkuang (Kuranji, Padang Sidimpuan dan Blitar). Penelitian telah dilaksanakan pada bulan April sampai Juni 2018 dengan metoda Deskriptif. Pengamatan dilakukan terhadap 100 sampel dari tiap-tiap aksesi. Parameter yang diamati adalah panjang, lebar dan tebal biji, berat biji saat panen, berat biji saat polong pecah, berat biji kering, berat biji saat berkecambah, daya kecambah, nilai indeks perkecambahan dan uji muncul tanah. Hasil dianalisis dengan pengujian Parametrik, Independent Sample-T Test taraf 5% menggunakan program SPSS Statistik 19. Hasil memperlihatkan bahwa benih yang berasal dari bahan pertanaman umbi dan biji pada bengkuang tidak berbeda ukuran panjang, lebar dan tebal biji, berat saat panen, berat saat polong pecah, berat kering, berat saat berkecambah, nilai indeks perkecambahan dan uji muncul tanah pada ketiga aksesi uji. Perbedaan hanya terlihat pada daya kecambah. Berdasarkan pengujian dan analisis statistik yang telah dilakukan pada beberapa parameter pengamatan dapat diambil kesimpulan bahwa umbi dan biji sama-sama dapat digunakan sebagai bahan pertanaman penghasil benih pada pembudidayaan bengkuang.
PEMANFAATAN PUPUK BIOORGANIK PLUS UNTUK MENINGKATKAN PRODUKSI PADI METODE SRI
Authors: Erlinda Rita , Elita Nelson , Susiawan Eddy
Published: March 2019

Program Kemitraan Masyarakat (PKM) penerapan budidaya padi metode SRI dengan teknologi bioorganik plus dilakukan pada Kelompok Tani (K.T) Sakinah dan Kelompok Tani (K.T) Sejahtera di Jorong Ganting Taram dengan tujuan untuk mengatasi permasalahan petani yang berbudidaya padi dengan sistem konvensional yaitu rendahnya kuantitas produksi dan pendapatan yang disebabkan oleh tingginya pemakaian bibit dan pupuk anorganik, kurangnya pemahaman pemanfaatan kotoran dan urin sapi menjadi kompos biooganik plus dan pupuk cair organik (POC), pertengkaran akibat perebutan air, serangan hama dan penyakit serta pembakaran jerami. Metode pelaksanaan PKM adalah dengan memberikan penyuluhan, pelatihan, pembuatan demplot dan evaluasi pada setiap kegiatan. Materi pada penyuluhan yaitu cara mengatasi masalah budidaya padi dengan sistem konvensional dan beralih ke metode SRI. Kegiatan pelatihan yaitu: perbanyakan massal Trichoderma harzianum dan Pseudomonas fluorescents serta pembuatan pupuk bioorganik plus dan pupuk organik cair. Demplot dilakukan di lahan kedua kelompok tani. Hasil pelatihan diaplikasikan dengan budidaya padi metode SRI. Hasil pengamatan di K.T Sejahtera dan K.T Sakinah dengan budidaya padi metode SRI diperoleh data yaitu : tinggi tanaman 117-128 cm, jumlah anakan 47-50, jumlah malai/rumpun 36-42, jumlah gabah/malai 101-110 butir, bobot 1000 butir 21,0-21,2 gram dan produksi/ha 8,4810,88 ton. Pada sistem konvensional diperoleh data yaitu : tinggi tanaman 90-93 cm, jumlah anakan 30-31, jumlah malai/rumpun 24-27, jumlah gabah/malai 76-80 butir, bobot 1000 butir 19,5-19,8 gram dan produksi/ha 3,95-4,75 ton. Hasil analisa finansial B/C pada metode SRI dan konvensional adalah 2,95-4,45 dan 0,18-0,43. Kesimpulannya pemberian pupuk bioorganik plus pada tanaman padi metode SRI mampu meningkatkan pertumbuhan vegetatif dan generatif tanaman padi.
Kemandirian Keuangan Pemerintah Kota Tangerang Dalam Membiayai Kegiatan Perekonomian
Authors: Efriadi Adi Rizfal
Published: March 2019

This research analyzes trends of APBD Kota Tangerang and financial performance of Pemerintah Kota Tangerang. This research used descriptive and qualitative method where 1992­2008 was observed. 1992-1999 is assumed that the year is before autonomy implementation and the year of 2001-2008 is after autonomy implementation policy. Time of research is December 2010-April 2011. The results showed that financial performance of Pemerintah Kota Tangerang is lower compared before autonomy implementation. The average of it is 1.17%. Differently, the index during autonomy policy raised 0.67%. The result of this research becomes the indication that Pemerintah Kota Tangerang has not yet fully independent in financial management as an effort of economic improvements.
Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan
Authors: Siswanto Eko Hadi
Published: March 2019

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
Kajian Bauran Promosi Di Perguruan Tinggi “X”
Authors: Wahyuni Alida
Published: March 2019

Marketing of higher education falls into the category of services marketing. For “X” School, to attract potential students requires special methods and strategy. The objectives of the study are to: 1) Review and analyze of promotion mix in its effort to promote the institution; 2) review and analyze the most effective promotional mix in its effort to promote the institution. The results showed that: 1) the School has implemented a promotional mix. There are 6 ways to do that: advertising, sales promotion, publicity and public relations, personal selling, word of mouth, direct mail and e-marketing. The six ways are carried out simultaneously; 2) The most effective promotional mix is personal selling. For three years (2007, 2010, and 2011) proved it the most effective method. For 2008, the most effective promotional mix is word of mouth, dan for 2009, the most effective promotional mix is sales promotion. The most effective promotional mix in “Very Strong” category is personal selling could affect 956 students.
Anggaran Penjualan Dan Pengendalian Tingkat Produksi: Simulasi Teoritik
Authors: Husnayetti NFN
Published: March 2019

Budget is one of the tools for management in carrying out its functions, especially in the planning and controlling. With the formulation of the budget of a company, it can be used as a basis for assessing the performance of the company by the budgets prepared by the realization.
Kebijakan Dan Hukum Persaingan Usaha Yang Sehat: Sinergitas Kawasan ASEAN Di Era Globalisasi
Authors: Riva’i Muchtar , Erhandy Darwin
Published: March 2019

The globalization, acccording to Albrow, is all processes , where all human being in this earth incorporated in a single world , global society. Therefore, the process is pluralitic then we see can in a pluralism. On the other hand, the globalization of law exists in across the world strengthen the fundamentals of building in a New Lex Mercatoria (NLM) has existed since 1960 has been introduced by the experts of international business emerged the unification of international trade law can usually be seen in Model Law, Uniform Law, the rules of international Organizations or international convention. ASEAN Competition Conference (ACC's) which was held on 15-16 November 2011 in Bali last, aiming to achieve regional acceptance of the importance of competition policy from the various stakeholders, such as government agencies, lawmakers, businessmen, politicians, and academics. Acceptance and support will be required Member States to encourage and accelerate the adoption and strengthening of competition policy and law (CPL) in the ASEAN region in the constellation of Global trade area. A culture of fair competition and business rivalry in turn will help achieve economic integration, dynamics and competitiveness, including the release of trade and investment, as set out in the AEC Blueprint set out in the Conference.
Dimensi Ekuitas Merek (Brand Equity) Dan Keputusan Pembelian Produk Mie Cepat Saji Di Kota Depok
Authors: Budiasih Yanti
Published: March 2019

Fact that Indomie (instant noodle) is a brand that most stick in the minds of consumers, and it is the evidence that Indomie has high brand equity. However, the facts also show that other brands are able to occupy under the Indomie brand equity. This paper presents an analysis of the influence of forming the dimensions of brand equity ie brand awareness, brand associations, perceived quality and brand loyalty on purchasing decisions on Indomie products. The population in this study were all the people in the city of Depok who consume Indomie. The sampling technique used was accidental sampling. The data are analyzed by using SPSS 19. The tools of analysis use correlation analysis, regression analysis, coefficients of determination, t-test (test partial) and F test (ANOVA test). The results showed that the dimensions of brand equity factors simultaneouslyinfluence the purchase decision. The most dominant factor influencing the purchase decision is brand associations that is equal to 31.1%.
Reposisi Peranan Pemeriksaan/Audit Dalam Mengawasi Program Pemerintah
Authors: Sarjono Sarjono
Published: March 2019

Changes in boards of BPK followed by a change of strategic audit plan. Board’s current period brings big issues that are different from the previous period, the audit associated with the issue of welfare or prosperity. This study aims to determine whether the BPK had and the need to reposition the role of major issues related to the changes brought by the new boards. This research is qualitative content analysis method with the object of study are audit strategic plan, a draft audit strategic plan, and IHPS from 2008 to 2014. By using the approach of the six key elements offered by Ryan, et al (2007), the results showed that the BPK (boards and auditors) has realized some key elements as the form of the repositioning, such as the strengthening of strategic value, learning capabilities and strategic flexibility, an adequate understanding of audit entities, and the top management commitment. However, the results also show that auditors still need to have an understanding of the sensitivity of the audit entity when conducting the audit assignment and must be open to receive criticism from the outside, able to recognize the value and appropriateness of the strategy of the audit institution other, have a deep understanding of current external issues.
Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia
Authors: Fredy Hotman , Kusumadewi Amelia Aji
Published: March 2019

This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price. As for Operating Cash Flow and Operating Income are not significantly influence the stock price.
Penyusunan Anggaran Per Unit Kerja Asosiatif Dengan Anggaran Berbasis Kinerja?
Authors: Tohom Andilo
Published: March 2019

The process of preparing government agency budget can not be separated from the proposed work plan and budget of the division in government agencies based on its duties and functions. Each proposed activities, outputs and budget required then compiled into the budget of upper unit up to the level of Ministries/Agencies/Government. Nevertheless, it should be referred to objectives to be achieved by the government. A proper understanding of the principle of 'money follow function "is inherent in the notion of performance based budgeting should be owned by the parties involved in the budgeting process. Performance-based budgeting is governed by different provisions of the budget in our country, stressing the importance of the alignment of the activities/programs funded from the state budget with government targets. The literature study presented in this paper is aimed to provide important insight for government entities when preparing the budget.
Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Industri Properti Di Bursa Efek Indonesia
Authors: Mulyati Henny
Published: March 2019

This research is to determine the influence of firm size, reputed auditor, ROA, institutional ownership, managerial ownership, net profit margin, financial leverage on income smoothing for property companies listing in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used are 24 companies using multiple regression analysis. This results showed that partially there are significantly influence between firm size, reputed auditor and managerial ownership. The other variables i.e ROA, managerial ownership, net profit margin, financial leverage are not significantly influence income smoothing.