bluuebunny/crossref_metadata_2025_split huggingface dataset:
New Subjectivist Economic Theory and Public Finance
Authors: Gunning J. Patrick 
Published: May 2024

The professional field of public finance has developed partly as a branch of economics and partly as an extension of government. as a branch of economics it has enjoyed the benefits of advances in that field. It has also suffered from the errors – some of them momentous – in this root field. as an extension of government, public finance has often embraced politically advantageous ideas in spite of their contradiction of sound economic thinking. Finally, developments in the field of public finance itself have sometimes aided in the development of economic theory. the relationship between economic theory, public finance, and government is quite complex. The purpose of this paper is to appraise the developments in the history of public finance in light of the influence of economic theory and politics. for the purpose of the paper, economic theory refers to the what the author has “new subjectivism. the new subjectivism is the method of economics discovered by economists who are now called “neoclassical.” From the viewpoint of the new subjectivism, public finance is the study of how various forms of government action effect entrepreneurship.
Prior Financial Performance as A Predictor of Perceived Organizational Reputation: An Empirical Examination among Local Authorities in Israel
Authors: Carmeli Abraham 
Published: May 2024

This study explores the relationship between prior financial performance and perceived organizational reputation of local authorities in Israel. in the business sector, studies have indicated that prior financial performance, such as ROA, is found to be a good predictor of corporate reputation (McGuire, Sundgren and Schneeweiss, 1988; Hammond and Slocum, Jr., 1996). the local government in Israel has been experiencing an ongoing financial crisis. However, while some local authorities have inferior financial performance, others have managed to attain a superior financial position. Unfortunately, the established argument that the influence of past financial performance yields the core nature of the reputation construct has not been tested in the public sector, particularly among local authorities. The results of testing this construct among 112 Israeli local authorities (42.6% of the target population) for 1997 and 1998 showed that only two financial measures remained in the equation for each year. in 1997, the financial measures were the collecting efficiency ratio and the income-to-expenses ratio in the regular budget. These two measures explained 11.6 percent of a local authority's perceived organizational reputation in the year 2000. in 1998, the financial measures were the collecting efficiency ratio and the per-resident surplus (deficit) ratio. These measures explained 15.5 percent of a local authority's perceived organizational reputation in 2000. the results may lead local authorities to acknowledge the importance of being in a superior financial position in order to have a favorable organizational reputation.
The Effect of Flexibility in Working Hours on Fertility: A Comparative Analysis of Selected European Countries
Authors: Ariza Alfredo , de la Rica Sara , Ugidos Arantza 
Published: May 2024

The main aim of this paper is to measure the extent to which part-time work enhances fertility for married or cohabiting women of fertile age. the study covers eleven European countries. the data used are a pool sample of five waves of the European Community Household Panel. Given that we believe that the decisions concerning fertility and labor market status are taken jointly, we carry out a simultaneous estimation approach. Results suggest that policy makers wishing to implement adequate part-time schedules so as to enhance fertility should look at the part-time schedules available in Belgium, Ireland and the Netherlands, which enhance fertility for women who take advantage of this flexibility measure so as to reconcile family and work.
101 Proposals to Reform the Stability and Growth Pact. Why So Many? A Survey
Authors: Jonung Lars , Larch Martin , Fischer Jonas 
Published: May 2024

The failure of key EU Member States to respect the provisions of the Stability and Growth Pact (SGP) a few years after its inception triggered a heated debate on how to reform the framework of fiscal policy coordination in the Economic and Monetary Union (EMU). This paper analyzes 101 reform proposals presented by professional academic and non-academic economists prior to March 2005, when the Council of the European Union adopted a revised version of the SGP. Roughly four different schools of thought concerning the reform of the SGP are identified. in line with the main findings of the political economy literature, all four schools of thought share the view that in the absence of specific rules fiscal policy would lead to excessive deficits and hence affect the conduct of the common monetary policy. However, beyond this common denominator, there is no consensus on how best to co-ordinate fiscal policy. We present several explanations for the multitude of proposals, the most important being the present lack of a consensus in the economics profession concerning the role of fiscal policy. Economists hold diverging views on the goals, instruments, efficiency and institutions for fiscal policy-making. This state of affairs is in sharp contrast to the case of monetary policy. Also, the euro area is the first case where monetary policy-making is centralized while fiscal policy-making is decentralized to national governments.
Rich Districts, Poor Districts: The Property Tax Equity Impact of Arkansas School Finance Equalization
Authors: Jordan Meagan M. , Chapman David , Wrobel Sharon L. 
Published: May 2024

From 1992 to 2003, the State of Arkansas was immersed in the Lake View case, which led to a ruling that the state funding of schools was unconstitutional. The Lake View School District argued that the state's funding was inequitable and harmed students and taxpayers of poor districts. The ruling was as much about correcting fiscal disparities across districts as it was about correcting disparities in educational outcomes. Subsequently, state education school finance reform required the State to provide districts with equalization funding. This study examines the impact of equalization on inter-district property tax disparity. Specifically, this study seeks to determine if the lower wealth and less advantaged school districts are better off, as measured by their property tax burden and tax effort. We analyze four measures of district level wealth and advantage: assessed value of property, percentage of students enrolled in the federal school lunch program, percentage of African-American students, and the NCES locale codes for rural or non-rural. Our results indicate that state equalization did have an impact on inter-district property tax disparity. The poorest and least advantaged school districts do benefit from state equalization, meaning that the tax burden and tax effort of those districts are reduced. Furthermore, our findings indicate that there is less disparity between the wealthiest districts and the poorest districts.
Complex Benchmarking and Efficiency Measurement of Public Agencies: The Case of Estonian Rescue Service Brigades
Authors: Reiljan Janno , Puolokainen Tarmo , Ülper Aivo 
Published: May 2024

Improving the management of public agencies in relation to better use of inputs is a difficult task. Performance is a complex phenomenon that must be comprehensively described using a system of indicators developed using appropriate modeling methods. The aim of this paper is to benchmark the complex efficiency of a public agency's sub-units by using frontier analysis methods and Estonia's national rescue service brigades as an example. To benchmark the efficiency estimates for the rescue service brigades, two simplified and two multi-component models are constructed using data envelopment analysis and stochastic frontier analysis. According to the results, we conclude that the different model types reflect the efficiency of the rescue service brigades from different perspectives, and so the calculated estimates and rankings are only weakly correlated with each other.
Shifting Away from Democracy – Hungary's U-Turn
Authors: Kornai János 
Published: May 2024

For two decades Hungary, like the other Eastern European countries, followed a general policy of establishing and strengthening the institutions of democracy, rule of law, and a market economy based on private property. However, since the elections of 2010, when Viktor Orbán's Fidesz party came to power, Hungary has made a dramatic U-turn. This article investigates the different spheres of society: political institutions, the rule of law, and the influence of state and market on one another, as well as the world of ideology (education, science and art), and describes the U-turn's implications for these fields and the effect it has on the life of people. It argues against the frequent misunderstandings in the interpretation and evaluation of the Hungarian situation, pointing out some typical intellectual fallacies. It draws attention to the dangers of strengthening nationalism, and to the ambivalence evident in Hungarian foreign policy, and looks into the relationship between Hungary and the Western world, particularly the European Union. Finally, it outlines the possible scenarios resulting from future developments in the Hungarian situation.
Overselling the Economic Efficiency Gains from Shifting the Tax Mix towards Consumption Taxes
Authors: Spiro Peter S. 
Published: May 2024

It is frequently argued that it would be beneficial to move the tax mix towards greater reliance on consumption taxes, with offsetting reductions in income taxes. Proponents argue that this would increase the incentives to “work, save, and invest” and would help improve productivity growth. in Canada, policy experts have generally advocated shifting the tax mix towards consumption. However, on a number of occasions when such a choice was put to the electorate, this shift was rejected. In fact, when one looks at the empirical research on response elasticities, it suggests that the net positive impacts are likely to be relatively small. the most reliable estimates from economic models indicate a small positive impact on economic efficiency from changing the tax mix. the largest and clearest impact of changing the tax mix is on the distribution of income, as the income tax is much more susceptible to being progressive. Therefore, the positive impact on overall GDP would be too small to compensate most taxpayers. Middle income earners in particular are likely to be net losers from changes in the tax mix. Designing changes in the tax mix so as to make everybody better off is a complex task. Voters seem to be aware of the income distribution impacts, and vote in their own self-interest. in a referendum in the province of British Columbia, the majority voted to repeal a value added tax. the percentage voting for repeal was highest in the lowest income electoral districts.
The Relationship between Fiscal Stress and Patterns of State Budgeting Strategies Used in Cutback Management in the Last Two U.S. Recessions
Authors: Klase Kenneth A. 
Published: May 2024

This research examines patterns of budget responses used in cutback management by all fifty states in response to budget shortfalls and fiscal stress. It uses NASABO data on state budget responses for all fifty states during 2002–2013, including the last two recessions, to address research questions concerning which response strategies are used, timing of responses in relation to fiscal stress, and differences in budget response strategies depending on severity of fiscal stress. Based on analysis of frequency data, states used more responses, and increasingly more severe responses, over the course of recessionary periods and in the years immediately afterward as the lagged impact of fiscal stress increased in severity. This pattern in state responses also reflects a time lag in the number and severity of state responses to fiscal stress in recessionary periods. the pattern of state responses observed over the two recessions provides some evidence that the initial responses to fiscal stress generally involve the use of less severe responses with more severe responses added when fiscal stress increases. Bivariate contingency analysis, Chi-Square Test of significance, and Measures of Association are used to evaluate the significance and strength of the relationship between the use of various budget strategies and levels of fiscal stress based on Low, Medium, or High levels of Fiscal Stress. Fiscal Stress is defined in terms of budget solvency using interquartile ranges of percent expenditure change between fiscal years to represent budget shortfall for the states in each year. the findings from Chi Square tests and the measures of association for the relationship between individual budget responses and fiscal stress over the period indicate that the majority of state budget responses are moderately strongly associated with levels of fiscal stress. This research defined a variable that aggregates patterns of state budget response in terms of severity. the Budget Response Severity variable is categorized as Low, Medium or High in severity based on the highest severity level of budget responses used by a state in a given year. Using bivariate contingency analysis, Chi-Square Test of Significance, and Measures of Association, Budget Response Severity was found to be moderately strongly associated with the severity of fiscal stress. the study concludes that the patterns of state budget response strategies used over the period are consistent with a phased-in response model to fiscal stress with more severe budget responses used by states as levels of fiscal stress increase. the findings contribute to further testing and confirmation of cutback management's systematic administrative response model to fiscal pressure on budgetary systems.
What to Expect? Use of Supplemental Fixation With a Concomitant Dorsal Spanning Plate for Complex Intraarticular Distal Radius Fractures
Authors: Gruenberger Eric , Carlino Elizabeth K. , Webb Adam , Bowers Mitchell , Ponce Brent , Rubin Todd 
Published: May 2024

Background: The dorsal spanning plate (DSP) is a versatile implant suitable for bridging severely comminuted intraarticular distal radius fractures [AO (Arbeitsgemeinschaft für Osteosynthesefragen) 23-C.1-C.3]. It may be used alone or with supplemental fixation such as a volar locking plate (VLP) or fragment-specific fixation (FSF). Outcomes following DSP fixation with additional implants have not been specifically evaluated. Methods: We retrospectively reviewed consecutive patients who underwent internal fixation of a distal radius fracture by a single surgeon from 2017 to 2021. Patients were grouped according to implants used: DSP only, DSP + FSF, and DSP + VLP. Preoperative variables, treatment times, and wrist range of motion (ROM) were assessed. Functional wrist ROM was defined as minimum 80° combined flexion and extension. Results: One hundred fifty-two patients underwent surgery for wrist fracture, 33 of them were treated with a DSP: 8 DSP only, 6 DSP + VLP, and 19 DSP + FSF. Falls from height greater than 10 ft accounted for 52% of injuries, most of which were treated with a DSP + FSF. Treatment times and ROM were similar between subgroups. Wrist ROM did not improve significantly beyond 4 weeks following DSP removal. Overall, DSP patients recovered a mean wrist ROM of 85° (range 0°-130°) within a median 26 weeks total treatment period (range 12-68 weeks). Conclusion: Regardless of the construct used, if the distal radius articular surface is well reduced and other principles of fracture fixation are applied, most patients treated with a DSP can expect to regain functional wrist ROM. Level of Evidence: Level IV—Retrospective review of prospectively collected data.
Thrombectomy using Zoom Reperfusion System in pediatric acute ischemic strokes: Case series and literature review
Authors: Singh Raman , Verma Uttam , Shakir Hakeem J , Jen Shyian 
Published: May 2024

Introduction Zoom reperfusion system (Imperative Care, CA) has proven to be promising for use in adult mechanical thrombectomies (MTs) but has not been described in pediatrics. We present two cases of a 14-year-old with acute right middle cerebral artery (MCA) syndrome and a 10-year old with acute left MCA syndrome who underwent MT using Zoom Reperfusion System safely with TICI 2B and TICI 3 recanalization, respectively. Method Case report and literature review. Results A 14-year-old healthy boy with right supraclinoid internal carotid artery (ICA) occlusion (case 1) and a 10-year-old boy with left hypoplastic heart syndrome and left ICA terminus occlusion (case 2) were taken for MT after receiving alteplase at our institution. Through femoral access, an 8-French sheath was introduced into the right femoral artery through which a Zoom 88 catheter was introduced and parked at the right petrous ICA segment in case 1 and left ophthalmic ICA segment in case 2. Angiogram demonstrated complete ICA occlusion just past the ophthalmic artery origin in case 1 and at the ICA terminus in case 2. Zoom system (88 and 71) was then navigated to the face of clot with vacuum manifold engaged with the clot. TICI 2B (with the help of Trevo stent retriever [Stryker]) and TICI 3 recanalization were achieved in cases 1 and 2, respectively. Conclusion The use of Zoom reperfusion system could potentially be feasible for use in pediatric age group. Larger pediatric patient population is needed to establish its safety.
Effect of Virtual Versus In Person Interpreting on Diabetes Outcomes in Non-English Language Preference Patients: A Pilot Study
Authors: So Marvin , Jadoo Hailie , Stong Jennifer , Klemenhagen Kristen C. , Philbrick Ann M. , Freeman Kathryn 
Published: May 2024

Objective: The objective of this pilot study was to explore the impact of interpreter format (virtual vs in person) on clinical outcomes in patients with non-English language preference (NELP) and type 2 diabetes mellitus (T2DM) in a primary care setting. We hypothesized that NELP patients utilizing in person interpreters would have improved HbA1c values, better follow-up rate, and more complex care plans compared to patients utilizing virtual interpreters. Methods: We completed a retrospective chart review of 137 NELP patients with T2DM who required a medical interpreter (February to June 2021). We calculated univariate and bivariate statistics to characterize the sample and assess the extent to which measures of continuity (follow-up visit rate and time to follow-up visit), quality (change in HbA1c), and complexity (medication intervention complexity) were associated with interpreter type. Results: There was no statistically significant difference in follow-up rate or average days to follow-up visit for NELP patients with in person as opposed to virtual interpreters. Patients with virtual interpreters demonstrated a non-statistically significant decrease in HbA1c compared to those with in person interpreters. Finally, there was no statistically significant association between interpreter format and intervention complexity. Conclusions: Quality medical interpretation contributes to optimal health outcomes in NELP patients with diabetes. Our study suggests that both in person and virtual interpreters can be effective in providing care for NELP patients, especially for chronic disease management in the context of a primary care relationship. It also highlights the importance of pursuing additional qualitative and mixed method studies to better understand the benefits of various interpreter formats across different visit types.
Comparison of Clinical Outcomes After Different Surgical Approaches for Lateral Epicondylitis: A Systematic Review and Meta-analysis
Authors: Kholinne Erica , Singjie Leonard Christianto , Anastasia Maria , Liu Felly , Anestessia Ira Juliet , Kwak Jae-Man , Jeon In-Ho 
Published: May 2024

Background: Lateral epicondylitis (LE) is one of the most common causes of lateral elbow pain. When nonoperative treatment fails, 1 of the 3 surgical approaches—open, percutaneous, or arthroscopic—is used. However, determining which approach has the superior clinical outcome remains controversial. Purpose: To review the outcomes of different operative modalities for LE qualitatively and quantitatively. Study Design: Systematic review; Level of evidence, 4. Methods: This review was performed and reported according to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. Studies published in PubMed, Medline (via EBSCO), and ScienceDirect databases that treated LE with open, percutaneous, or arthroscopic approaches with at least 12 months of follow-up were included. Study quality was assessed using the Cochrane Risk of Bias 2 tool and the Methodological Index for Non-Randomized Studies score. The primary outcome was the success rate of each operative treatment approach—open, percutaneous, and arthroscopic. Results: From an initial search result of 603 studies, 43 studies (n = 1941 elbows) were ultimately included. The arthroscopic approach had the highest success rate (91.9% [95% CI, 89.2%-94.7%]) compared with the percutaneous (91% [95% CI, 87.3%-94.6%]) and open (82.7% [95% CI, 75.6%-89.8%]) approaches for LE surgery with changes in the mean visual analog scale pain score of 5.54, 4.90, and 3.63, respectively. According to the Disabilities of the Arm, Shoulder and Hand score, the functional outcome improved in the arthroscopic group (from 54.11 to 15.47), the percutaneous group (from 44.90 to 10.47), and the open group (from 53.55 to 16.13). The overall improvement was also found in the Mayo Elbow Performance Score, the arthroscopic group (from 55.12 to 90.97), the percutaneous group (from 56.31 to 87.65), and the open group (from 64 to 93.37). Conclusion: Arthroscopic surgery had the highest rate of success and the best improvement in functional outcomes among the 3 approaches of LE surgery.