Managing pollution control in Brazil : the potential use of taxes and fines by federal and state governments

The authors make a case for federal monitoring of state environmental agencies'(SEPAs') performance because of the tradeoff for the states between the need to raise revenue from taxes on local output and the need to limit pollution. They also show that fines and taxes assigned respectively to the federal and state governments can improve firms'compliance and SEPA's performance, and hence environmental quality, without damaging state revenue, and perhaps even improving it. For their analysis, the authors rely on numerical policy simulations based on an analytical framework designed as a multilevel Stackelberg game. This framework reproduces the hierarchical structure of pollution control policies in Brazil, where the federal environmental protection agency relies on SEPAs to ensure that federally defined minimum ambient standards are met locally. The numerical simulations are based on a case study of the food, and the printing and publishing industries.Urban Services to the Poor,Environmental Economics&Policies,Water and Industry,Pollution Management&Control,Health Monitoring&Evaluation

Tax systems in the reforming socialist economies of Europe

As socialist countries move toward market systems, fiscal policy is an important part of their reform agenda. First, they need to reorient public spending to focus more on the provision of"public"goods. Second, they need to adopt more selective, predictable, and nondiscretionary means to finance such spending. The goal of this paper is to lay out some of the broad trends and issues now emerging as socialist economies attempt to reform their systems of taxation. The primary focus is on Eastern Europe, although many of the same trends and issues arise in the reforming socialized countries of Asia and Africa. Particular attention is paid to Hungary and Poland, which are most advanced in the tax reform process. The experiences they have had and the problems they are facing provide valuable lessons for those countries just starting on the reform process.Public Sector Economics&Finance,Environmental Economics&Policies,Economic Theory&Research,Banks&Banking Reform,Municipal Financial Management

Managing the civil service : what LDCs can learn from developed country reforms

The author examines current civil service management (CSM) practices in advanced countries to provide guidance for developing country governments that face the dilemma of how to recruit, retain, and motivate appropriately skilled staff at affordable costs, given a limited human resource base. Advanced country administrations are following two distinct paths to improving CSM. Some countries, such as the United Kingdom, are engaged insweeping"managerialist"reforms to decentralize civil service functions and make them more responsive to the client public. By introducing complex financial reporting systems, managers have increased autonomy; some functions are spun off into semi-autonomous agencies operating on an increasingly commercial basis. By contrast, other industrialized countries, such as Singapore, have retained more traditional, largely centralized civil service structures, pursuing only incremental improvements in specific aspects of CSM. The author speculates about what is likely to work best in developing country administrations: Centralized civil service management models provide the best starting point for most developing countries because decentralized agency systems require technological and human resources beyond their capabilities. Some better-endowed countries could use certain agency-type features selectively. Such administrations could establish strategic plans to move toward a fuller agency system as their institutional capabilities increase. Developing countries face trade-offs in choosing which CSM functions should be strengthened first. Two functions - personnel establishment control and staff recruitment - are essential for civil service performance and should get top priority. Senior Executive Services have proved difficult to design and implement in advanced countries, but many flaws can be corrected in adapting them to developing countries, where there is often an urgent need to groom higher-level staff. Assuming minimal, essential levels of personnel establishment and budgetary control, unified pay and classification could be relaxed in developing countries, following the lead of increasing numbers of advanced countries that have done this. Given the urgency of other CSM tasks, lower priority should be assigned to reform involving performance pay, the benefits of which have yet to be demonstrated in the public sectors of developed countries. The management requirements and costs of installingperformance pay systems can be considerable and employee resistance may subvert such efforts. But performance-related promotion systems, even if imperfectly implemented, can help move developing country civil service values toward standards of competence and merit.National Governance,Health Monitoring&Evaluation,Work&Working Conditions,Governance Indicators,Public Sector Economics&Finance

The contingent factors that affect the use of performance measurement systems in the Egyptian medium and large sized manufacturing companies

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

The Soft Budget Constraint : A Theoretical Clarification

In this paper, we have distinguished three different conceptions of the budget constraint (BC). The first one, introduced by Clower, regards the BC as a universal (unconditional) rational planning postulate. This does not imply market equilibrium or optimality. The second one, advocated by Kornai, considers the BC as a conditional empirical fact regarding the specific behavioural regularity of agents that is determined by particular institutional setups. The third one is implicitly held by a number of endogenous explanations of the SBC notably by the Complete (optimal) Contracts Theory and the Public Choice Theory. It regards the BC as a matter of choice by rational agents. While Clower and Kornai try to understand the BC in the context of disequilibrium or at least independently of equilibrium or optimality conditions, the partisans of the third approach integrate the BC in the process of dynamic optimization. Although Kornai's conception of the BC is irreconcilable with the third approach, it should be noted that Kornai's standpoint is contradictory. In his appraisal of the hard budget constraint (HBC) in case of competitive market economy, Kornai contends that the application of the BC is equivalent to the realization of Walras' Law. He then uses this ideal HBC as a normative reference in order to measure the inefficiencies of the soft budget constraint (SBC). In fact, Kornai's standpoint with regard to the HBC and his efficiency analysis are in tune with the third approach.soft and hard budget constraints, rationality postulate, optimization

Market-based Instruments for Environmental Policymaking in Latin America and the Caribbean: Lessons from Eleven Countries

This report is a summary of country studies in Latin America and the Caribbean, addressing the use of market-based instruments (MBIs) and command-and-control (CAC) measures for environmental management in the region. Even though MBIs can significantly add efficiency to existing CAC mechanisms, the scope of MBIs should match the countries institutional capacity to implement them. Gradual and flexible reforms are likely to succeed within the current regional context of continued institutional changes. A key function of MBIs is usually revenue collection, though it does not necessarily lead to successful environmental management. The study suggests that revenues should be channeled to local authorities for an effective MBI's implementation. The report also critiques the regular practice of international donor agencies in recommending the solutions suitable for developed countries, without considering the institutional conditions in developing countries. Further, the study explores both the successes and difficulties experienced in the region regarding regulations, macro-policies, and MBIs; the institutional frameworks of the countries under review; and, the issues considered in the design of MBIs, in order to promote a beneficial dialogue among them

Classifying Control Variables

Interviews with 68 managers from 20 Fortune 500 firms were used to discern control variables that managers use to control production and evaluate management performance. It was concluded that financial accounting variables tend to be the most used and as a corollary, the control variables do not serve very well in evaluating progress toward long- term goals. Discussion suggests that accounting variables are most appealing because of their appearance of validity and legitimacy

Why did Hennig-Olsen change their management control system? A study of the implementation of Dynamic Management at Hennig-Olsen

Masteroppgave økonomi og administrasjon- Universitetet i Agder, 2015(Konfidensiell til/confidential until 01.07.2020