2,307 research outputs found

    Estimating the Effects of Federal Research Funding on Universities using Alumni Representation on Congressional Appropriations Committees

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    This paper estimates the effects of federal research funding on 71 research universities. We focus on the number of and citations to articles published, patents issued, and faculty salaries. Using a panel data set that spans from 1972 to 1994, we control for potential endogeneity and omitted variables bias in our regressions by using a data set that links U.S. Congress members on the appropriations committee with their undergraduate alma mater. Alumni representation lowers the shadow price of federal funding. Using our preferred instrumental variables specification, we find an increase of 1millioninfederalresearchfunding(19931 million in federal research funding (1993) to a university results, on average, in 12 more articles, .34 more patents, and $152,015 more in total faculty salaries. Citations to articles publish falls by .08 citations. So when the shadow price of federal research funding falls, as a first approximation, universities buy more federal research funding and produce more but not necessarily higher quality research output.

    Pengaruh Sikap, Norma Subyektif, Dan Kontrol Perilaku Yang Dipersepsikan Staff Pajak Terhadap Kepatuhan Pajak Wajib Pajak Badan

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    Tujuan penelitian ini adalah untuk mengetahui hubungan antara sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan terhadap kepatuhan pajak wajib pajak badan. Penelitian ini menggunakan desain survey dengan kuesioner sebagai instrumennya. Responden dalam penelitian ini adalah staff pajak yang bekerja pada Perusahaan industry manufaktur di Surabaya. Penelitian ini menggunakan sikap staff pajak terhadap kepatuhan pajak, norma subyektif dari staff pajak tersebut, dan kontrol perilaku yang dipersepsikan dari staff pajak tersebut sebagai variabel independen dan kepatuhan pajak wajib pajak badan sebagai variabel dependen. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda dengan program SPSS 15.00 for Windows. Hasil penelitian ini menunjukkan bahwa (1) Sikap staff pajak berpengaruh positif terhadap kepatuhan pajak wajib pajak badan secara signifikan, (2) Norma subyektif berpengaruh positif terhadap kepatuhan pajak wajib pajak badan secara signifikan, dan (3) Kontrol perilaku yang Dipersepsikan berpengaruh positif terhadap kepatuhan pajak wajib pajak badan secara signifikan

    Analisis Faktor-faktor yang Mempengaruhi Stock Repurchase pada Perusahaan Manufaktur di Bei

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    Stock exchange which has been owned by the shareholders. Stock repurchase is one to use retained profits of the company. This study aimed to examine the effect of excess capital, price earnings ratio, and leverage to repurchase stock. The research design was quantitative with the hypothesis. Object of study is a manufacturing company listed on the Indonesia Stock Exchange the period 2005-2010. The analysis technique used is multiple linear regression. The type of data used quantitative data in the form of Balance Sheet December 31, 2005 to 2010, income tatement, cash flow statement for the year ended December 31, 2005-2010 and qualitative data in the form of notes to the financial statements of 2005-2010 and the statement of changes in equity. Sources of data obtained from the IDX website. Data analysis techniques using multiple linear regression. The analysis showed that no excess cash flow positive effect on stock repurchase, this is because the company can not generate cash flows that can be distributed to shareholders. Price earnings ratio is not a positive influence on stock repurchase, this is because the company generates profits, causing a small decrease in the value of shares in the future. Leverage positive influence on stock repurchase repurchase because it can be used to distribute excess cash to shareholders and when the company distributes capital will reduce equity and increase the leverage ratio

    Managing Ethiopian Cities II: Informality in Ethiopia: Taxing the Hard to Tax

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    Large informal (hard to tax) sectors are an integral part of the economies of developing countries (Ethiopia included). In much of Africa, the informal, or gray economy that escapes tax collectors and government regulators, is the hidden dynamic driving economic growth. The informal economy is an important contributor to employment and production in Ethiopia but also to fiscal and regulatory evasion and, as such, is an intensely debated issue. Informality has a direct impact on public revenues and expenditure. If it is large and growing over time, policy must attempt to bring it more fully into the tax-base and/or attempt to contain its growth. Possible policy-measures will depend on the causes of its growth. If it is growing because of restrictions on entry into formal activity, then policy must address these restrictions. If, on the other hand, it is growing because of too many taxes, then policy must address the structure of taxation. Addressing these causes may transform informal into formal activity. Important questions to answer in terms of policy are: to what extent the informal sector should be taxed, and what instruments can be used to efficiently and effectively accomplish the task. All over the world several governments (including Ethiopia) have relied in the recent past, and still even rely today, on various forms of presumptive taxation, to respond to the high levels of informality. Existing presumptive tax regimes have seldom been examined thoroughly. This paper looks at the issue of presumptive taxation in the Ethiopian context and reflects on how efficient and effective the use of presumptive taxation has been. This paper argues that it is difficult to evaluate the success of special tax regimes (presumptive taxation in this case) to achieve their goals, whether those goals are increased participation in the formal tax system, obtaining some basic level of revenue from all economic agents, educating new taxpayers, or reducing compliance costs for at-risk taxpayers

    Studi Impementasi Standar Pelayanan Minimal (Spm) Bidang Kesehatan Dasar di Kota Magelang

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    The aims of these research is to explore the content and contex of SPM ( Minimal Standard of Public Services ) in Health Sector, how does local government implement these policy and how does society response on SPM implementation. The results of these research shows that in term of policy content actually consistence with local regulation whereas local government support in implementing SPM by regulating the Jamkesda. Total budget of Jamkesda is 1,3 billion rupiah which is allocated for poor family who aren\u27t covered by Jamkesmas. In the context dimensions shows that there is no resistance against SPM policy. Most stakeholders says that SPM in Health Sector actually could improve health status and by increasing the health status could impact on improving family welfare. While in term of implementing these policy, its reflect that most indicators of SPM could be attain, but in term of immunization and family planning still lack and need to improve the performance. Societal response against SPM is quiet significance where most of family stated the health service is appropriate and most of people claimed that the policy should be improved in all aspect not just in basic health services

    Alien Registration- Essency, Aloysius A. (New Vineyard, Franklin County)

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    https://digitalmaine.com/alien_docs/19302/thumbnail.jp

    Analisis Perbedaan Likuiditas Saham, Harga Saham, dan Return Saham Sebelum dan Sesudah Stock Split (Studi pada Perusahaan Go Public yang Melakukan Stock Split Periode 2011-2014)

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    . This study aims to determine the difference between the stock price,stock returns and trading volume before and after the announcement of a stocksplit. The research data is the daily data for a period of four years (2011-2014).The used sampling method was purposive sampling. Out of a population of 39companies which conduct a stock split, 38 companies that meet the criteria to besampled. The analytical method used in this research is a Independent t - test. Theresults showed there was no significant difference between the stock price beforeand after the stock split, there was a significant difference between return beforeand after stock split, and there was no significant difference between tradingvolume activity before and after the stock split

    John T. Loughran--An Appreciation: The Man

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