A Distributed Calculus for Role-Based Access Control

Role-based access control (RBAC) is increasingly attracting attention because it reduces the complexity and cost of security administration by interposing the notion of role in the assignment of permissions to users. In this paper, we present a formal framework relying on an extension of the π calculus to study the behavior of concurrent systems in a RBAC scenario. We define a type system ensuring that the specified policy is respected during computations, and a bisimulation to equate systems. The theory is then applied to three meaningful examples, namely finding the ‘minimal’ policy to run a given system, refining a system to be run under a given policy (whenever possible), and minimizing the number of users in a given system without changing the overall behavior

Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria

Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler three-brackets tax system. He demonstrates that simpler tax structures with lower tax rates could achieve at least equal revenue and distributional objectives and are superior in terms of efficiency and equity. (The findings are robust when Bulgaria's significant tax evasion is included). But tax changes since 1992 have, if anything, moved Bulgaria even further from a simple income tax system: the number of rates and brackets increased from 7 to 10, and the levels of exemption remain unchanged. (Complex, higher rates complicate administration and enforcement and provide incentives for tax evasions. And in the alternative systems the author explores, the poor are protected with higher exemptions.) Fortunately, the country's personal income tax structure began to move toward less nominal progressivity after Bulgaria's 1997 tax reform program. The tax rate in thetop income bracket was reduced from 52 percent to 40 percent, the number of tax brackets was halved, and the exemption level was increased 20 percent (reducing tax burdens on the poor).Environmental Economics&Policies,Public Sector Economics&Finance,Regional Governance,Tax Policy and Administration,Economic Theory&Research,Governance Indicators,Economic Theory&Research,Public Sector Economics&Finance,Environmental Economics&Policies,Tax Policy and Administration

Harmonizing tax policies in Central America

This report proposes an action plan for the rationalization of tax structures for Central America. To harmonize tax policies among Central American nations, the report recommends the following: (a) continuing trade liberalization, by reducing thelevel and dispersion of effective trade protection; (b) shifting the tax system from reliance on trade to reliance on domestic transactions and income; (c) making the value added tax the backbone of the tax system; and (d) improving tax administration. It also recommends; (e) harmonizing taxes on inputs and exempting nontraditional exporters from paying import duties; (f) moving toward coordinating factor incomes to avoid double taxation; (g) eliminating all quantitative import restrictions, prior imports deposits, non-common import tariffs and other restrictions on imports from other Central American Common Market (CACM) members; (h) applying similar principles in designing export taxes on coffee and bananas; and (i) not using differential exchange rates to discriminate against regional trade. If implemented, it is hoped that these reforms, along with other structural reforms, would help spark the latent growth potential in Central American economies.Environmental Economics&Policies,Economic Theory&Research,TF054105-DONOR FUNDED OPERATION ADMINISTRATION FEE INCOME AND EXPENSE ACCOUNT,Trade and Regional Integration,Public Sector Economics&Finance

Political Parties and the Business Cycle in the United States, 1948-1984

This paper tests the existence and the extent of a politically induced business cycle in the U.S. in the post-World War II period. The cycle described in this paper is different from the traditional "political business cycle" of Nordhaus. It is based on a systematic difference between the monetary policies of the two parties in a model with labor contracts. From an explicit optimization problem we derive a system of equations for output and money growth. Then we successfully test the non-linear restriction imposed by the theory on the parameters of the system of equations. We cannot reject the hypothesis that money growth has been systematically different under the two types of administration and that this difference contributes to explain output fluctuations.

The New Public Management paradigm as a further interaction of the public and private sectors

The purpose of this study is to determine the impact of the development of the paradigm of the new public management on improving the efficiency of the public administration system; the need to use the basic principles of theory in the practice of public administration; the state's opportunities to benefit from strengthening cooperation between the public and private sectors

Qualitative Inquiry of Korean Judicial System-III.C

1.The judicial system in the nations is generally considered as an important public institution to promote the liberty and social justice. The role and influence of public policy and administration can hold a considerable power in the shaping of Korean judicial system. The current literature in this field is just on legal theory, and little is known about the processes, actions and interactions of players relating with the elements of public policy studies. 2. The study’s purposes were: (a) to examine the phenomenon inherent in the public administration of Korean judicial system (b) to generate a theory on its phenotype in the national and comparative or interdisciplinary viewpoints. 3. Based on the grounded theory approach as well as hermeneutics and heuristics, the kind of tools, i.e., concepts, terms, essences as well as inter-relational understanding or themes were employed. The theories and tenets generally on the elements of public policy, as stems from Sabatier & Mooney, Walzer, Habermas & Foucault, Weber &Turner, Simons, Bourdieu and so, provided the backdrop for this study. 4. Research questions focused on the policy process and actions, interactions of players within the public policy aspect of Korean judicial system and its phenotype in terms of national and comparative or interdisciplinary viewpoints. 5. Research participants consisted of a purposive sample of 30 Korean lawyers, legal historians, law professors and civic leadership who responded with the individual in-depth interviews. They were preliminarily surveyed with the written questions leading to select major occurrences or events, and deeply investigated through the interviews at next. The data collection consisted of public documentation, record, personal writings, and texts of Korean source 6. The findings indicated that the public administration of Korean judicial system in view of public policy elements is (i) unique, but sharable (ii) inevitable, but struggled, (iii) static, but transformative (iv) general, but professional. 7. Implications for positive social change include deeper understanding of Korean judicial system in terms of public policy studies and importance of public policy on its shaping

Distortionary effects of state trading in agriculture : issues for the next round of negotiations

The Uruguay Round agreements on agriculture were intended to move member countries toward a fair and market-oriented agricultural trading system. By progressively reducing domestic government support and export subsidies, converting nontariff barriers to tariffs, and reducing barriers to market access, members were committed to reducing distortions in world agricultural trade and in preventing new distortions from arising. But state trading enterprises with monopoly power or exclusive rights in agricultural trade in major products are still prevalent in both industrial and developing countries. In many countries, the operations of these state trading agencies tend in practice to nullify the intended objectives of the concessions on market access reached in the Uruguay Round. And there are still significant price distortions in trade in products subject to state trading.Economic Theory&Research,Markets and Market Access,Payment Systems&Infrastructure,Environmental Economics&Policies,Rules of Origin,TF054105-DONOR FUNDED OPERATION ADMINISTRATION FEE INCOME AND EXPENSE ACCOUNT,Economic Theory&Research,Environmental Economics&Policies,Access to Markets,Markets and Market Access

IMPLEMENTASI KEBIJAKAN E-GOVERNMENT PADA SISTEM INFORMASI ADMINISTRASI KEPENDUDUKAN DI KOTA BANDUNG

ABSTRACT  This thesis is the result of research to describe the extent of the policy implementation of e-Goverment in the population administration information system in Bandung City, which is one of the task in the field of public service administration. Through this thesis, it will try to identivy the process and factors that affect the policy implementation of e-Goverment in the population administration information system in Bandung City, and formulate a solution for handling these problems by referring to relevant theory, in an effort to contribute ideas to the development of science and provide informatiob materials to local government in taking further politics. The arrangement of the thesis is based on the field research in order to gather primary data and library research in gathering secondary data. This research conductes a qualitative approach to data collecting technique. Based on research, it may conclude that aspects of communication, resources, disposition and bureaucratic structure have a major impact on implementation of e-Government in the population administration information system in Population and Civil Registry Office of City Government of Bandung.  Key words: Policy Implementation, e-Government, The Population administration information Syste