14,332 research outputs found

    Should Mission Statements Be Promises? (And should they have to be?)

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    This paper explores how mission statements might become a resource for improving nonprofit governance and accountability. The author asks what legal duty or moral obligation nonprofit organizations should be under to articulate a mission statement that others (the government, donors, prospective beneficiaries, the public at large) could use to assess their goals and performance. The paper explores how mission statements might include auditable claims, rather than vague aspirations, and raises questions about how various stakeholders might be empowered to use mission statements in holding an organization to account.This publication is Hauser Center Working Paper No. 33.5. Hauser Working Paper Series Nos. 33.1-33.9 were prepared as background papers for the Nonprofit Governance and Accountability Symposium October 3-4, 2006

    Actin and Rho GTPases in herpesvirus biology

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    The generic task toolset: High level languages for the construction of planning and problem solving systems

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    The current generation of languages for the construction of knowledge-based systems as being at too low a level of abstraction is criticized, and the need for higher level languages for building problem solving systems is advanced. A notion of generic information processing tasks in knowledge-based problem solving is introduced. A toolset which can be used to build expert systems in a way that enhances intelligibility and productivity in knowledge acquistion and system construction is described. The power of these ideas is illustrated by paying special attention to a high level language called DSPL. A description is given of how it was used in the construction of a system called MPA, which assists with planning in the domain of offensive counter air missions

    Amnesty, Enforcement and Tax Policy

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    Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument of state revenue policy. Twenty states conducted amnesties. Record collections were made by New York (360million)andIllinois(incometaxamnestydollars3.4360 million) and Illinois (income tax amnesty dollars 3.4% of collections). Amnesties took in dollars that would probably have escaped otherwise, and tax rolls were bolstered. Tax amnesties also have costs, however. They may anger honest taxpayers, diminish the legitimacy of the tax system by pardoning past evasion, and decrease compliance by making future amnesties seem more likely. Shou1.d the federal government, aswirl in tax reform and suffering from an estimated 100 billion tax evasion problem, now offer an amnesty of its own? What type of federal program would most likely be offered? What would it be likely to accomplish? State tax amnesties have generally bean coupled with enhanced enforcement efforts, a feature intended to preserve the legitimacy of the tan system. The amnesty/enforcement combination twists the penalty schedule, lowering it non raising it later, in that way encouraging prompt payment. With no past sins to hide, future compliance also becomes less costly, hence more probable. Any federal amnesty, we predict, would be accompanied by a strengthening of enforcement. After reviewing the state experience, we speculatively estimate that a federal amnesty/enforcement to annual revenues on the order of $10 billion.
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