bluuebunny/crossref_metadata_2025 huggingface dataset:
Exponential fluorescent amplification of individual RNAs using clampFISH probes
Authors: Rouhanifard Sara H. , Mellis Ian A. , Dunagin Margaret , Bayatpour Sareh , Symmons Orsolya , Cote Allison , Raj Arjun
Published: December 2017

Non-enzymatic, high-gain signal amplification methods with single-cell, single-molecule resolution are in great need. We present click-amplifying FISH (clampFISH) for the fluorescent detection of RNA that combines the specificity of oligonucleotides with bioorthogonal click chemistry in order to achieve high specificity and extremely high-gain (>400x) signal amplification. We show that clampFISH signal enables detection with low magnification microscopy and separation of cells by RNA levels via flow cytometry. Additionally, we show that the modular design of clampFISH probes enables multiplexing, that the locking mechanism prevents probe detachment in expansion microscopy, and that clampFISH works in tissue samples.
The ventral stream receives spatial information from the dorsal stream during configural face processing
Authors: Zachariou Valentinos , Mlynaryk Nicole , Vernet Marine , Ungerleider Leslie G.
Published: December 2017

Configural face processing is considered to be vital for face perception. If configural face processing requires an evaluation of spatial information, might this process involve interactions between ventral stream face-processing regions and dorsal stream visuospatial-processing regions? We explored this possibility using thetaburst stimulation (TBS) with fMRI in humans. Participants were shown two faces that differed in either the shape (featural differences) or the spatial configuration (configural differences) of their features. TBS applied on dorsal location-processing regions: 1) reduced fMRI activity within ventral stream face-processing regions during configural but not featural face processing; and 2) reduced functional connectivity between these face regions significantly more for configural than featural face processing. No changes occurred when TBS was delivered on the vertex control site for either face task. We conclude that ventral stream face-processing regions receive visuospatial information from dorsal stream location-processing regions during configural face processing.

Significance statement

Face perception is thought to be mediated exclusively by neural substrates within the ventral visual pathway. However, by using non-invasive brain stimulation (thetabust transcranial magnetic stimulation) in healthy human adults, we demonstrate that the face-processing regions of the ventral visual pathway receive information from visuospatial-processing regions of the dorsal visual pathway during configural face processing, a vital function in face perception. Our findings thus indicate that veridical face perception may depend on both the ventral and dorsal visual pathways.
Inference about causation between body mass index and DNA methylation in blood from a twin family study
Authors: Li Shuai , Wong Ee Ming , Bui Minh , Nguyen Tuong L , Eric Joo Ji-Hoon , Stone Jennifer , Dite Gillian S , Dugué Pierre-Antoine , Milne Roger L , Giles Graham G , Saffery Richard , Southey Melissa C , Hopper John L
Published: December 2017

Background

Several studies have reported DNA methylation in blood to be associated with body mass index (BMI), but only a few have investigated causal aspects of the association. We used a twin family design to assess this association at two life points and applied a novel analytical approach to investigate the evidence for causality.

Methods

The methylation profile of DNA from peripheral blood was measured for 479 Australian women (mean age 56 years) from 130 twin families. Linear regression was used to estimate the associations of methylation at ~410 000 cytosine-guanine dinucleotides (CpG), and of the average methylation at ~20 000 genes, with current BMI, BMI at age 18-21 years, and the change between the two (BMI change). A novel regression-based methodology for twins, Inference about Causation through Examination of Familial Confounding (ICE FALCON), was used to assess causation.

Results

At 5% false discovery rate, nine, six and 12 CpGs at 24 loci were associated with current BMI, BMI at age 18-21 years and BMI change, respectively. The average methylation ofBHLHE40andSOCS3loci was associated with current BMI, and ofPHGDHlocus was associated with BMI change. From the ICE FALCON analyses with BMI as the predictor and methylation as the outcome, a woman’s methylation level was associated with her co-twin’s BMI, and the association disappeared conditioning on her own BMI, consistent with BMI causing methylation. To the contrary, using methylation as the predictor and BMI as the outcome, a woman’s BMI was not associated with her co-twin’s methylation level, consistent with methylation not causing BMI.

Conclusion

For middle-aged women, peripheral blood DNA methylation at several genomic locations is associated with current BMI, BMI at age 18-21 years and BMI change. Our study suggests that BMI has a causal effect on peripheral blood DNA methylation.
On the proportional abundance of species: Integrating population genetics and community ecology
Authors: Marquet Pablo A. , Espinoza Guillermo , Abades Sebastian R. , Ganz Angela , Rebolledo Rolando
Published: December 2017

The frequency of genes in interconnected populations and of species in interconnected communities are affected by similar processes, such as birth, death and immigration. The equilibrium distribution of gene frequencies in structured populations is known since the 1930s, under Wright’s metapopulation model known as the island model. The equivalent distribution for the species frequency (i.e. the species proportional abundance distribution (SPAD), at the metacommunity level, however, is unknown. In this contribution, we develop a stochastic model to analytically account for this distribution (SPAD). We show that the same as for genes SPAD follows a beta distribution, which provides a good description of empirical data and applies across a continuum of scales. This stochastic model, based upon a diffusion approximation, provides an alternative to neutral models for the species abundance distribution (SAD), which focus on number of individuals instead of proportions, and demonstrate that the relative frequency of genes in local populations and of species within communities follow the same probability law. We hope our contribution will help stimulate the mathematical and conceptual integration of theories in genetics and ecology.
Determining cell fate specification and genetic contribution to cardiac disease risk in hiPSC-derived cardiomyocytes at single cell resolution
Authors: Nguyen Quan H. , Lukowski Samuel W. , Chiu Han Sheng , Friedman Clayton E. , Senabouth Anne , Crowhurst Liam , Bruxmer Timothy J.C , Christ Angelika N. , Palpant Nathan J. , Powell Joseph E.
Published: December 2017

The majority of genetic loci underlying common disease risk act through changing genome regulation, and are routinely linked to expression quantitative trait loci, where gene expression is measured using bulk populations of mature cells. A crucial step that is missing is evidence of variation in the expression of these genes as cells progress from a pluripotent to mature state. This is especially important for cardiovascular disease, as the majority of cardiac cells have limited properties for renewal postneonatal. To investigate the dynamic changes in gene expression across the cardiac lineage, we generated RNA-sequencing data captured from 43,168 single cells progressing through in vitro cardiac-directed differentiation from pluripotency. We developed a novel and generalized unsupervised cell clustering approach and a machine learning method for prediction of cell transition. Using these methods, we were able to reconstruct the cell fate choices as cells transition from a pluripotent state to mature cardiomyocytes, uncovering intermediate cell populations that do not progress to maturity, and distinct cell trajectories that terminate in cardiomyocytes that differ in their contractile forces. Second, we identify new gene markers that denote lineage specification and demonstrate a substantial increase in their utility for cell identification over current pluripotent and cardiogenic markers. By integrating results from analysis of the single cell lineage RNA-sequence data with population-based GWAS of cardiovascular disease and cardiac tissue eQTLs, we show that the pathogenicity of disease-associated genes is highly dynamic as cells transition across their developmental lineage, and exhibit variation between cell fate trajectories. Through the integration of single cell RNA-sequence data with population-scale genetic data we have identified genes significantly altered at cell specification events providing insights into a context-dependent role in cardiovascular disease risk. This study provides a valuable data resource focused on in vitro cardiomyocyte differentiation to understand cardiac disease coupled with new analytical methods with broad applications to single-cell data.
Sharing the load: Mex67–Mtr2 cofunctions with Los1 in primary tRNA nuclear export
Authors: Chatterjee Kunal , Majumder Shubhra , Wan Yao , Shah Vijay , Wu Jingyan , Huang Hsiao-Yun , Hopper Anita K.
Published: December 2017

Eukaryotic transfer RNAs (tRNAs) are exported from the nucleus, their site of synthesis, to the cytoplasm, their site of function for protein synthesis. The evolutionarily conserved β-importin family member Los1 (Exportin-t) has been the only exporter known to execute nuclear export of newly transcribed intron-containing pre-tRNAs. Interestingly, LOS1 is unessential in all tested organisms. As tRNA nuclear export is essential, we previously interrogated the budding yeast proteome to identify candidates that function in tRNA nuclear export. Here, we provide molecular, genetic, cytological, and biochemical evidence that the Mex67–Mtr2 (TAP–p15) heterodimer, best characterized for its essential role in mRNA nuclear export, cofunctions with Los1 in tRNA nuclear export. Inactivation of Mex67 or Mtr2 leads to rapid accumulation of end-matured unspliced tRNAs in the nucleus. Remarkably, merely fivefold overexpression of Mex67–Mtr2 can substitute for Los1 in los1Δ cells. Moreover, in vivo coimmunoprecipitation assays with tagged Mex67 document that the Mex67 binds tRNAs. Our data also show that tRNA exporters surprisingly exhibit differential tRNA substrate preferences. The existence of multiple tRNA exporters, each with different tRNA preferences, may indicate that the proteome can be regulated by tRNA nuclear export. Thus, our data show that Mex67–Mtr2 functions in primary nuclear export for a subset of yeast tRNAs.
Performance of a hard X-ray split-and-delay optical system with a wavefront division
Authors: Hirano Takashi , Osaka Taito , Morioka Yuki , Sano Yasuhisa , Inubushi Yuichi , Togashi Tadashi , Inoue Ichiro , Matsuyama Satoshi , Tono Kensuke , Robert Aymeric , Hastings Jerome B. , Yamauchi Kazuto , Yabashi Makina
Published: December 2017

The performance of a hard X-ray split-and-delay optical (SDO) system with a wavefront division scheme was investigated at the hard X-ray free-electron laser facility SACLA. For the wavefront division, beam splitters made of edge-polished perfect Si(220) crystals were employed. We characterized the beam properties of the SDO system, and investigated its capabilities for beam manipulation and diagnostics. First, it was confirmed that shot-to-shot non-invasive diagnostics of pulse energies for both branches in the SDO system was feasible. Second, nearly ideal and identical focal profiles for both branches were obtained with a spot size of ∼1.5 µm in full width at half-maximum. Third, a spatial overlap of the two focused beams with a sub-µm accuracy was achieved by fine tuning of the SDO system. Finally, a reliable tunability of the delay time between two pulses was confirmed. The time interval was measured with an X-ray streak camera by changing the path length of the variable-delay branch. Errors from the fitted line were evaluated to be as small as ±0.4 ps over a time range of 60 ps.
X-ray beam-shapingviadeformable mirrors: surface profile and point spread function computation for Gaussian beams using physical optics
Authors: Spiga D.
Published: December 2017

X-ray mirrors with high focusing performances are commonly used in different sectors of science, such as X-ray astronomy, medical imaging and synchrotron/free-electron laser beamlines. While deformations of the mirror profile may cause degradation of the focus sharpness, a deliberate deformation of the mirror can be made to endow the focus with a desired size and distribution,viapiezo actuators. The resulting profile can be characterized with suitable metrology tools and correlated with the expected optical qualityviaa wavefront propagation code or, sometimes, predicted using geometric optics. In the latter case and for the special class of profile deformations with monotonically increasing derivative,i.e.concave upwards, the point spread function (PSF) can even be predicted analytically. Moreover, under these assumptions, the relation can also be reversed: from the desired PSF the required profile deformation can be computed analytically, avoiding the use of trial-and-error search codes. However, the computation has been so far limited to geometric optics, which entailed some limitations: for example, mirror diffraction effects and the size of the coherent X-ray source were not considered. In this paper, the beam-shaping formalism in the framework of physical optics is reviewed, in the limit of small light wavelengths and in the case of Gaussian intensity wavefronts. Some examples of shaped profiles are also shown, aiming at turning a Gaussian intensity distribution into a top-hat one, and checks of the shaping performances computing the at-wavelength PSF by means of theWISEcode are made.
The ephemeral dihydrate of sulfanilic acid
Authors: Langenstück Stefanie , Zhao Chenchen , Englert Ulli
Published: December 2017

Evaporation of an aqueous solution of sulfanilic acid (systematic name: 4-aminobenzene-1-sulfonic acid) at 273 K affords a crystalline dihydrate, C6H7NO3S·2H2O. The organic molecule exists as a zwitterion; two zwitterions are aligned in an antiparallel fashion about a crystallographic centre of inversion. They interact directly via two N—H...O hydrogen bonds between the ammonium group of one zwitterion and the sulfonate group of its symmetry-related counterpart, and their aromatic rings are π-stacked, with an interplanar distance of 3.533 (3) Å. One of the cocrystallized water molecules connects the resulting pairs into layers and the second crosslinks the layers into a three-dimensional network. All H atoms connected to N or O atoms find acceptors in suitable geometries. In the resulting crystal, polar and hydrogen-bond-dominated slabs alternate with stacks of organic arene rings. Although the new dihydrate shows efficient space filling, with a packing coefficient of 75.7%, it is unstable and undergoes fast desolvation at room temperature. In this process, the orthorhombic ansolvate forms as a pure phase.
Managing coastal risks at the Wadden Sea: a societal perspective
Authors: Gerkensmeier Birgit , Ratter Beate M.W. , Vollmer Manfred , Walsh Cormac
Published: December 2017

Purpose

The trilateral Wadden Sea Region (WSR), extending from Den Helder in the Netherlands, along the German North Sea coast, to Esbjerg in Denmark, constitutes a unique but vulnerable coastal landscape. Vulnerability to environmental and societal risks is expected to increase in coming decades with encompassing new challenges such as demographic changes and conflicting uses of space, both on land and at sea. Meeting these challenges will require a shift toward an understanding of risk management as a social process, marking a significant departure from the dominant technical risk management paradigm. The paper aims to discuss these issues.

Design/methodology/approach

In practice, this paradigm shift requires participatory stakeholder engagement, bringing together multiple and diverse perspectives, interests and concerns. This paper aims to support the implementation and expansion of enhanced social processes in coastal risk management by presenting a case study of participatory risk management process. Implemented in collaboration with a trilateral stakeholder partnership, the authors present a mixed-method approach which encouraged a joint, deliberate approach to environmental and societal risks within an overall framework.

Findings

The results enable the authors to deduce implications of participatory risk management processes for the WSR, wherein the partnership can act as a communicator and ambassador for an improved understanding of risk management as a social process.

Originality/value

In this context, the trilateral dimension, discussed here for the first time in relation with coastal risk management processes in the WSR, is emphasized as an efficient level that offers room for enhanced participatory and negotiation processes that are crucial for enhanced risk management processes.
The role of religious beliefs and practices in disaster
Authors: Gianisa Adisaputri , Le De Loic
Published: December 2017

Purpose

Over the last few years, there has been an increase of research interest on the role of religion in disaster. While some emphasize the positive role of religions during and after disasters, others rather point out that religion may lead to low perception of risk and create a fatalistic attitude in the face of such events. The purpose of this paper is to contribute to the vivid debate on the role of religious beliefs and practices in disaster response and recovery, using the earthquake that hit Padang city in Indonesia in 2009.

Design/methodology/approach

A review of reports and policy documents published by the government and non-government organizations was done to understand external aid provided during and after the 2009 earthquake. Fieldwork was conducted from April to May 2016 in Padang city. Interviews were done with religious followers and leaders of the Muslim community, as the main religion in the country, and Confucians community, as the biggest minority in the area.

Findings

Drawing on interviews done with religious followers and leaders, the study highlights that religious beliefs and practices bond local people together and contributed to successful coping with disasters. It also emphasizes that religious communities can fill response and recovery gaps, such as when external intervention is limited.

Practical implications

Religious beliefs and practices, combined with other mechanisms, should be integrated within disaster risk reduction disaster management and activities as this would help build more resilient communities.

Originality/value

Indonesia is a country where religion is very important, being the biggest Muslim country worldwide. It is also highly vulnerable to natural-hazards related disasters. Yet, little research has been done in Indonesia on the role of religion during and after disasters. This paper aims to explore the role of religious beliefs and practices in disasters in the area where religion plays an important role in people’s everyday life.
Staging option application to residential development: real options approach
Authors: Mintah Kwabena , Higgins David , Callanan Judith , Wakefield Ron
Published: December 2017

Purpose

Real option valuation is capable of accounting for uncertainties in residential development projects but still lacks practical adoption due to limited evidence to support application of the theory in practice. The purpose of this paper is to use option valuation to value staging option embedded in residential projects and compare with results from DCF to determine which of the two methods delivers superior results.

Design/methodology/approach

The fuzzy payoff method (FPOM), a real options model that uses scenario planning approach to generate a range of figures, from which a single-numerical value is computed for decision-making.

Findings

The results showed that the use of a range of figures was able to represent uncertainties to a higher degree of accuracy than the static DCF. As a result, the FPOM was able to capture about 3 per cent of the value of the project that was missed by the DCF. The staging option offers an opportunity to abandon unprofitable phases of a project, thereby limiting downside losses. Thus, real option models are practically applicable to cases in property sector.

Practical implications

Residential property developers must consider flexibility in financial feasibility evaluation of development because of the embedded value in uncertain property projects. It is important to account for optionality in financial evaluation of property projects for value maximisation.

Originality/value

The FPOM has been used for the first time to evaluate a horizontal phasing of a residential development project.
Loose and tight coupling in educational organizations – an integrative literature review
Authors: Hautala Tanja , Helander Jaakko , Korhonen Vesa
Published: December 2017

Purpose

The purpose of this paper is to review and synthesize the attributes of loose and tight coupling in educational organizations. In addition, it is aimed to determine whether this phenomenon has value and strategies to offer for the current educational administration and research.

Design/methodology/approach

Integrative literature review and content analysis, assisted by Atlas.ti software, were used as the methods of this paper. Review data included 32 articles from peer reviewed journals.

Findings

Conceptual framework of continuum of organizational couplings in educational organizations was generated. Elements of the framework include the features of coupling concepts within the continuum, components of couplings, contributory types of organizational couplings and the elements of leadership and change process with emerging strategies, as well as the element of cultural context. In this paper, elements of continuum of couplings and leadership will be emphasized.

Practical implications

Findings have practical implications for the management and leadership in educational organizations, and for the researchers in the field for future research purposes.

Social implications

Findings have social implications for both teaching staff and administration in educational organizations, by highlighting the attributes of loose and tight coupling, and their connections with leadership, change process and cultural context.

Originality/value

The paper presents a distinctive synopsis of the educational administration literature, in the context of loose and tight coupling, with the time span of four decades.
Principal influence in teacher hiring: documenting decentralization over time
Authors: Engel Mimi , Cannata Marisa , Curran F. Chris
Published: December 2017

Purpose

Over the past decade, policy researchers and advocates have called for the decentralization of teacher hiring decisions from district offices to school principals. The purpose of this paper is to document the trends across two and a half decades in principals’ reported influence over teacher hiring decisions in the USA and explore how and whether principal influence varies systematically across contexts.

Design/methodology/approach

Regression analysis with secondary data using seven waves of nationally representative data from the Schools and Staffing Survey.

Findings

Principals report increased influence over the 25 years that the data span. While principals of urban schools were much more likely to report having less influence over teacher hiring compared to their non-urban counterparts in the late 1980s and early 1990s, their reported influence increased more than that of other principals.

Research limitations/implications

Empowering principals as primary decision-makers assumes that they have the best information on which to make hiring decisions. At the same time, other research suggests that local teacher labor market dynamics contribute to the inequitable sorting of teachers across schools. This study raises questions regarding the implications of the increased influence of principals in teacher hiring on equity of access to quality teachers across schools.

Originality/value

This is the first study to explore whether and how principal influence in teacher hiring decisions has changed over time.
Do I want to pay to download movies
Authors: Ryu Sunghan , Park Byungho
Published: December 2017

Purpose

The purpose of this study is to understand the nature and characteristics of legal movie download services and to explore the factors that influence user acceptance of the services.

Design/methodology/approach

The authors analyzed the three aspects (i.e. hedonic information systems, ethical and legal consideration and user characteristics) of legal movie download services and empirically examined how they affect the potential users’ behavioral intent to adopt the services based on the theory of reasoned action (TRA). An online survey of 142 respondents about a real legal movie download services, currently operated by a major online service provider, was conducted.

Findings

Perceived playfulness and perceived usefulness had statistically significant effects on attitude. The relationships between subjective norms and its influencers are validated for moral judgment as well as risk aversion. The influence of price consciousness and past experience on behavioral intent to adopt the service are both supported. In the TRA model, attitude and subjective norms had statistically significant influence on behavioral intent to adopt the services.

Originality/value

The authors contribute to extending the literature on online pirating behavior from the different perspective, i.e. adoption of new legal alternatives. The study shows that the specific boundary conditions, i.e. hedonic attribute of information systems and existence of illegal alternatives, would generate the different results from the theories and previous literature.
The association between state audit budgets and specialized audit inputs
Authors: Raman K. K. , Wallace Wanda A.
Published: December 2017

The relationship between the size of state audit budgets, audit responsibilities, professional characteristics of staff, risk, and tax and expenditure limitations is explored. Bivariate relationships are examined and then a model is estimated which controls for size, complexity, financial risk factors, and political risk factors. This provides a framework for considering the incremental influence of specialized audit inputs. Both "brand names" and size have been used in past research to proxy for quality dimensions intended to differentiate the audit product provided by different suppliers. This research extends such work by considering characteristics of the auditing services as reflected by specific inputs and by using cost data rather than audit fee data. The states are observed to differ in their responses to financial and political factors by spending resources on peer review, continuing professional education, certifications of professional staff, and expertise in both the computer science area and in law. A positive association of cost and auditor differentiation, implicit in past audit fee literature is corroborated.
Public budgeting and financial management in sub-saharan africa: a critical survey
Authors: Ramakrishnan Subramaniam
Published: December 2017

The survey of Sub-Saharan countries shows that after nearly two decades of stagnation, growth is reviving and is likely to receive additional momentum with the pursuit and judicious implementation of further fiscal adjustment efforts. The impact of economic stagnation on the financial management systems is evident in that they continue to be under severe strain despite a series of efforts aimed at their improvement. Lack of accountability and chronically ineffective control of expenditures are two of the major problem areas that need to be addressed. Among other areas that need to be addressed on a priority basis are the revamping of budgetary processes, including the development of a macroeconomic framework and forging more enduring links between planning and budgeting and improved management of foreign aid.
Proportional pricing: an equitable method of expanding PPS to non-medicare payers
Authors: Connor Robert A.
Published: December 2017

There has been increased interest in expanding the Medicare Prospective Payment System (PPS) to non-Medicare payers to provide incentives for hospitals to contain costs and to concentrate in those Diagnosis-Related Groups (DRGs) which they can provide efficiently. However, this should not force low-volume, low-cost payers to subsidize high cost payers and should not penalize low Length-of-Stay (LOS), low-cost hospitals. This article proposes a new method proportional pricing to expand PPS incentives to non-Medicare payers with equity for payers and hospitals. It would also allow all-payer rate setting and premium price competition among payers to coexist.
Resource allocation in new york state longterm care facilities: changes over time and ownership differences
Authors: Ward David M.
Published: December 2017

This paper looks at resource allocation in New York state long-term care facilities. Data from 399 nursing facilities are used to compare resource allocation in 1983 and 1990. Given significant changes within the industry, it was hypothesized that significant changes would have occurred over the seven year period. Results indicate that growth in full time equivalents was 7.6 percent or an average of 13.5 employees. The allocation of resources across job title was, however, constant over the seven year period. Differential growth rates were found by ownership category, but there were only minimal differences with respect to the allocation of resources.
The financial incentives in a shift to capitation for state mental health services
Authors: Ehreth Jenifer
Published: December 2017

The State of Washington’s Mental Health Division (MHD) is the State agency responsible for providing state sponsored mental health services. In 1993, the MHD received a Health Care Financing Administration (HCFA) waiver to implement a statewide system of managed care for outpatient mental health rehabilitation services. Payments were to be prepaid and capitated and based on the numbers of clients in each of at least 3 payment tiers. This paper describes financial findings from a HCFA-mandated evaluation of the waiver. It looks at payment rates for children and adults, by tier, and for separately rated groups such as the categorically needy, medically needy, and disabled clients. Three types of State expenditures are compared in this paper: predicted expenditures based on actuarial projections, expenditures made on the basis of service utilization, and expenditures made after being adjusted for over payment controls. Expenditure predictions were consistently lower than actual expenditures, even after adjustments for over payment.
Rural education finance and achievement among southern black belt school districts
Authors: Stanley Rodney E. , Peevely Gary L.
Published: December 2017

The state of Tennessee is part of the United States that houses a special set of school districts known as the Black Belt. Named for the black fertile land, utilized for the agricultural industry for hundreds of years in the south, these school districts have the lowest levels of achievement among the one hundred and thirty six school districts in Tennessee. The purpose of this study is to identify just how extensive these achievement discrepancies are between Black Belt school students and non-Black Belt school students by answering the following research question: are Black Belt school students disproportionately scoring lower on college admittance exams (ACT) than students in non-Black Belt school districts? The data for this study was gathered from the Tennessee Report Card for Education over a period of ten years. Pooled time series cross-sectional regression analysis was the datatesting device employed in the study. The findings suggest that Black Belt students are disproportionately scoring lower on college admittance exams compared to non-Black Belt students. Policymakers need to use caution when generalizing this study because it only represents those Black Belt school districts in Tennessee.
Assessing the change in financial condition: an analysis of panel data from u.s. states
Authors: Wang XiaoHu , Liou Kuotsai Tom
Published: December 2017

This study assesses the change in states’ financial condition by examining their financial data in fiscal years (FY) 2003 and 2004. It explores and explains how much the change was, how it occurred, and whether and how closely the change might respond to states’ socioeconomic development. The study finds that states’ financial condition varied significantly from FY 2003 to FY 2004. Changes in different aspects of financial condition are interrelated, although these changes may not occur simultaneously at the same pace. The change in financial condition may result from the multi-year cumulative socioeconomic development in personal income and employment, but not in population. The impact of personal income and employment on financial condition of a government is likely long term; it may take 3-4 years for the growth in personal income and employment to benefit a government’s financial condition. The results also suggest that the cumulative improvement of personal income and employment for consecutive years prior to a fiscal year is more likely to improve the financial condition of that year than a personal income or employment increase that follows an up-and-down pattern of growth. These findings can be used to develop effective strategies to improve financial conditions in government.
Determining the revenue-maximization tax rate for states with legalized corporate casino gambling
Authors: Ozurumba Chimezie , Kim Younhee
Published: December 2017

In the past two decades, corporate casino gambling has expanded from being legal in only two U.S. states (Nevada and New Jersey) in the late 1980s to 12 states in 2007. As a result, the annual gambling revenue realized by the casino industry has grown from $9 billion in 1991 to more than $34 billion in 2007. The growth of gambling revenue as a source of additional state tax revenue, however, has not been matched by a corresponding increase of academic research on casino gambling. The research addresses the question of whether states are maximizing collected corporate casino tax revenue and finds that states fall into one of four clusters: undertaxing; overtaxing; undertaxing but close to the revenuemaximization tax level; and overtaxing but close to the revenue-maximization tax level.
Citizens, budgets and performance measures: a case study of west hartford, connecticut
Authors: Robbins Mark D. , Simonsen Bill , Shepard Emily
Published: December 2017

This article reports on a design for citizen identified performance measures for budgeting that seeks to overcome problems of validity and representativeness that typically exist in citizen involvement processes. This design selected participants using random sampling so that each resident had the same chance of being invited to be in one of the focus groups that worked to develop outcome measures for a set of town services. In order to assure that the resulting measures were helpful to residents at large, an additional phase of the process involved a large sample survey of town residents to validate the results. The results were a set of performance measures that were developed by a small group of citizens that the population at large found useful to them when thinking about local services.
The Adoption Of Gasb 34 In Small, Rural, Local Governments
Authors: Patrick Patricia A.
Published: December 2017

In June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (GASB 34) to improve the transparency and accountability of governments. This study examines the adoption of GASB 34 in local governments where the state government does not mandate GAAPcompliant financial reporting. The findings show low adoption rates among small, rural, local governments and high adoption rates among large, urban, local governments. Factors such as occupational specialization, government type, and a history of GAAP-compliant financial reporting are positively associated with adoption.
United arab emirates federal budgetary process: The decision-making styles
Authors: Elhussein Mansour Ahmed Mustafa
Published: December 2017

The paper concentrates on the administrative side of the United Arab Emirates (UAE) budgetary process and employs a quantitative approach to test two major hypotheses about the style of decision making and the impact of this style on annual estimations of public expenditures. Therefore, the major question of the paper is not concerned with the content of these decisions (annual estimations) in a substantive descriptive and normative manner, as in public finance studies, but rather with the analysis of the outcomes of these decisions. The paper uses data from annual budgetary allocations to test certain hypotheses and concludes that UAE budgetary decision-makers in United Arab Emirates Federal ministries use an incremental style of decision making to estimate their annual expenditure.
Hey you never know: Selling state lotteries in America
Authors: Purtell Robert M. , Fossett James W.
Published: December 2017

Several US states are exploring selling or leasing lotteries to private operators to plug budget gaps and fund new priorities. Given the long-term implications, governors, budget officials and legislators need a framework for analyzing lottery-sales' decisions. This paper presents such a framework and illustrates it by estimating likely privatization-proceeds and post-sale cash-flows for six states. Our findings are decidedly mixed. We found pricing expectations reasonable for three states and high for three others. However, even at expected pricing levels, sales or leases make, at best, short- to medium-term financial sense. That does not mean states cannot make use of financial markets and private-public partnerships. We offer structural and contracting options that provide a middle ground for policy makers as they consider increasing lottery proceeds or accelerating collections.
Assessing accountability in U.S. public education
Authors: Kelly Anne S. , Orris J. Burdeane
Published: December 2017

Public education accountability rests almost exclusively with schools rather than governments. This paper explores its three dimensions: economy, efficiency, and effectiveness. Performance indicators of these
dimensions were developed which facilitated testing of significant differences in means over time using analysis of variance. Only salary and wage expenditures per instruction personnel exhibited greater economy. Instructional equipment per pupil was related to increased efficiency. Several indicators suggested enhanced effectiveness. Student/teacher ratio declined and top performers in public schools improved in achievement. Graduation rate, an indicator of achievement and participation, significantly rose in recent years. In summary, several effectiveness indicators revealed encouraging trends with school accountability. The absence of government accountability was associated with limited progress in the remaining dimensions of economy and efficiency.
Local government revenue structure: Trends and challenges
Authors: Bartle John R. , Kriz Kenneth A. , Morozov Boris
Published: December 2017

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to make recommendations to localgovernments regarding their revenue structure. Important trends that wedocument include a long-term decline in the property tax and an increase inboth state aid and user charges. Recent economic changes present seriouschallenges for local governments due to volatility of sales taxes, decreasesin property values, and threats to state aid. As local governments shape theirrevenue structure, they will need to respond to external economic,technological and demographic changes. Only user charges offer hopefulprospects as a productive revenue source.
Fiscal effects of local option sales taxes on school facilities funding: The case of North Carolina
Authors: Wang Wen , Zhao Zhirong (Jerry)
Published: December 2017

Since the 1970s, the North Carolina Legislature has authorized its counties to levy four local option sales taxes (LOST). Proceeds from two of them are partially restricted for school capital needs; two other LOST are used to augment counties' general revenues that may also affect school capital funding. Experiences from other states have raised concerns that the adoption of LOST may increase inequality in school finance, but the empirical results have been mixed. Using a data set of one hundred North Carolina county school districts from 2004 to 2006, this study examines how public school facilities are funded, and investigates whether the adoption of LOST aggravates or alleviates inequality in public school capital revenues in the state.
Budgeting for national security: A whole of government perspective
Authors: Brook Douglas A.
Published: December 2017

There is a current argument that “national security” and “national defense” are no longer synonymous terms-that there is a new and broader definition for the activities that contribute to “the common defense.“ A whole of government approach is suggested as a means for integrating and coordinating national security policies and programs. To support this approach, recommendations have been made for an integrated national security budget. Focusing on the executive budget process, three approaches to an integrated national security budget are examined: organization-based, program-based and function-based. Though there are questions about the importance of budget structure and the effectiveness of program budgeting, a whole of government integrated unified national security budget could facilitate the fiscal trade-offs required between alternative means of pursuing national security objectives in the executive budget.
Why money cannot be spent as budgeted? Lessons from china’s recent budget reforms1
Authors: Ma Jun , Yu Li
Published: December 2017

To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place basic budgetary controls before moving to more advanced models of budgeting. This approach of “basic first,” however, is questioned by others (e.g., Andrew, 2006). Drawing on China's recent budget reforms, this essay reconfirms the validity of the “basics first” approach. In China, budget reform since 1999 has begun to install budgetary controls for state finance, leading to an enhancement of budgeting capacity and financial accountability. However, governments at the same time have begun to be plagued by the unexpected problem of delays in spending and the accumulation of significant underexpenditures. Contrary to what many people may believe, we contend that this somewhat odd problem arises not because the new budgeting system has exercised too much control but rather because the new system is not yet effective in exerting budgetary controls.
Finance Managers' Propensity To Save
Authors: Hildreth W. Bartley , Yeager Samuel J. , Miller Gerald J. , Rabin Jack
Published: December 2017

This paper presents a model of government saving in order to examine several questions regarding the personal and professional saving preferences or inclinations of a national sample of local government finance managers. First, is personal propensity to save related to a preference for local government saving? Second, is personal propensity to spend related to the finance managers' opinions about their local government's spending? Third, what are the determinants of finance managers' propensity to save or spend, both personally and for their local government? Results confirm that finance managers have a personal propensity to save and a positive view toward local government saving. The opposite, propensity to spend, is also influenced by personal preference. Determinants of these behaviors are explored.
How effective is the international fuel tax agreement as a multistate tax administration model? A view from the states
Authors: (Wie) Yusuf Juita-Elena , O’Connell Lenahan
Published: December 2017

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA’s effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA’s effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) IFTA’s audit system, which relies on carrier record-keeping, may not be effectively preventing tax evasion.
county government finance practices: What independent auditors are finding and what makes local government susceptible
Authors: Modlin Steve
Published: December 2017

The financial audit process has provided much transparency into the internal control structure and the ability of local governments to remain fiscally stable. The outcomes of many of these audits have provided much information regarding the ability of local governments to provide services in a timely and efficient manner. Even with the implementation of stricter legislation and more stringent accounting standards in addition to an increased level of state oversight, irregular practices and mismanagement continue to occur. This study examines the independent auditor findings in professionally administered governments in North Carolina. Findings indicate numerous reporting problems within a majority of county governments ranging from internal control problems to reconciliation issues that are required to be addressed for information users that question the sustainability of the unit. Lengthy audits processes, less expensive audits and smaller governments that do not have the ability to employ more accountants or accounting specialists are among the factors that increase the probability of reporting problems and inaccurate data.
Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending
Authors: Qian Wang Janey
Published: December 2017

This paper investigates the impact of state governments’ “Tax and Expenditure Limits” (TELs) on their tax progressivity and redistributive spending. A two stage least squares (2SLS) regression model of data covering 1985-2007, was employed to allow for simultaneity in the relationships between intergovernmental transfer, tax progressivity, expenditure progressivity, and labor mobility. This model tested whether high- or low income residents had paid for and benefited from these fiscal institutions. As a result we find that TELs significantly decrease tax progressivity and increase poverty rate. These two policy effects should be explicitly accounted for in the design or revision of TELs.