Does Hometown Tax Donation System as Interjurisdictional Competition Affect Local Government Efficiency? Evidence from Japanese Municipality level Data

This study analyzes the impact of Hometown Tax Donation (HTD), a unique local fiscal system in Japan, on local government efficiency. It allows residents to make donations to local governments of their choice, receiving deductions on payment of local and national taxes, equivalent to the amount donated, except for small self-paid amounts (JPY2,000, US$15). Moreover, donors can receive gifts from the recipient government in return, depending on the amount donated. Therefore, tax revenue will outflow from the donor residents’ municipalities to other regions, whereas it will inflow to recipient municipalities from other regions. This makes local governments compete to receive donations under the HTD system by trying to enhance their efficiency. On the other hand, HTD may cause misperception of tax prices, thereby leading to inefficient provision of local public services. This study uses stochastic frontier analysis to quantitatively analyze the impact of HTD on the inefficiency of local governments. The findings reveal that municipalities whose revenues are more dependent on HTD tend to be more inefficient. Moreover, greater dependence on intergovernmental grants and local corporate taxation results in inefficiency, thus, providing implications for local public finance on the importance of decentralization. The results also highlight that competition for income through HTD is a zero-sum game, therefore, more fiscal autonomy is needed to ensure healthy competition, thereby, providing new evidence on the relationship between interjurisdictional competition and local government efficiency

Do Accrual-based Financial Statements Improve Local Public Sector Efficiency? Evidence from Japan

After international organizations such as The Organisation for Economic Co-operation and Development (OECD) advocated for national governments to adopt accrual accounting, the number of countries that switched from traditional cash-based accounting to accrual accounting or amended former cash-based accounting is increasing. This change in the accounting system is referred to as the New Public Management (NPM). One of the core elements of NPM is enhancing budget transparency, efficiency, and accountability of decision making using business-like management tools such as the double-entry bookkeeping method. This study examines the impact of the “local public account revolution” on the efficiency of Japanese local governments using a stochastic frontier approach and panel data. We present evidence that preparing business-like financial statements may increase the efficiency of local governments

小児異所性尿管瘤に対して施行した後腹膜鏡下半腎摘出術の1例

5歳女児.1歳2ヵ月より尿路感染症を繰り返し, 右異所性尿管瘤と診断され保存的に経過観察されていた.IVP, DMSA腎シンチで瘤所属右上半腎は無機能で下半腎に国際分類III度の膀胱尿管逆流症を認めた.1998年8月13日, 右後腹膜鏡下半腎摘出術及び瘤切除, 右下半腎逆流防止術を施行した.術後経過は良好で, 術後3ヵ月目のVCGでも逆流は消失し, 腎機能も良好であった.小児における腹腔鏡下半腎摘出術は現在迄に15例の報告があるが, 後腹膜アプローチは本症例が初めてであるA 5-year-old girl with a history of recurrent urinary tract infection since the age of 14 months was diagnosed as having a right duplicated urinary collecting system with the upper ureter ectopically opening in the urethra. She underwent retroperitoneoscopic heminephrectomy for a right dysplastic kidney and open ureterocelectomy and reimplantation of the refluxing lower ureter via Pfannenstiel incision. She survived the procedure without serious complications and resumed normal daily activities by day 6. To the best of our knowledge, this case is the 16th case of laparoscopic heminephrectomy for pediatric patients and the first case treated by the retroperitoneal approach in the English literature

Taloyhtiön pihasaneeraus : Esimerkkikohteena As Oy Kananlaulu

Työn taustana käytettiin lähiöiden suurimman aikakauden, 1960- ja 1970-lukujen kerrostalojen ajankohtaista peruskorjaustarvetta. Peruskorjaustarve koskee niin kiinteistön piha-aluetta kuin kiinteistön muitakin osia. Pihojen suurin korjaustarve perustuu kuluneiden kalusteiden, varusteiden, kasvillisuuden ja muiden osien huonokuntoisuuteen. Lisäksi muuttuneet turvallisuusvaatimukset sekä esteettömyyden haasteet tuovat lisätarvetta pihojen saneerauksille. Työni tavoitteena oli lisätä viihtyisyyttä ja parantaa Asunto Oy Kananlaulun piha-aluetta sen saneerauksella. Saneerauksessa huomioidaan metsälähiön tyypilliset pihasuunnittelun erityispiirteet. Piha-alueen analyysin avulla arvioitiin sen nykytilaa paikan päällä kohteessa. Samalla tutustuttiin myös suunnitelma- ja urakka-asiakirjoihin. Työn pohjana tutkittiin kerrostalorakentamisen ja niiden piha-aluerakentamisen kehitystä Suomessa. Tietopohjaksi haettiin tietoa myös kerrostalopihojen kunnostuksesta ja kunnostusprosessista. Tuloksena oli kirjallinen selostus piharakentamisen vaiheista. Työni toimeksiantajana oli VRJ Pohjois-Suomi Oy. Työn tulokset ovat hyödynnettävissä kerrostalopihojen peruskorjaushankkeissa. Asunto Oy Kananlaulun piha-analyysi ja pihasaneeraus voidaan liittää osaksi Kaukovainion kehittämistä. Työn tulokset antavat myös minulle itselleni mahdollisuuden kehittää omaa osaamistani viherrakentamisen työnjohdossa.As a background for the work was used the topical need of renovation in the block of flats in the suburbs built in the 1960- and 1970´s. The renovation need applies both to the yard and the other parts of the property. The biggest need of renovation is based on the poor condition of the worn out equipment, vegetation and other parts of the yard. Furthermore the changed requirements of safety and accessibility increase the renovation need. The goal on my work was to add the comfort and attractiveness of the yard of Asunto Oy Kananlaulu. During the renovation the typical characteristics of a wooden suburb were taken into account. The present situation of the yard was estimated on site. At the same time I familiarized myself the documents of planning and subcontracting. For the background of the work the development of the building of the block of flats and their yards was investigated. Also the renovation of yards and the process of renovation was studied. The result of the work is a written report of the stages of the yard construction. The principal of the work was VRJ Pohjois-Suomi Oy. The results of the work can be utilized in high-rise yards’ renovation projects. The analyses and renovation of the yard can be linked to the development of Kaukovainio area. The results of the work gave me the possibility to develop my own skills on supervision of work at green construction

Sarcopenia and Muscle Functions at Various Stages of Alzheimer Disease

Although sarcopenia is closely linked to dementia, particularly Alzheimer disease (AD), there are few studies examining the prevalence and associated factors of sarcopenia in subjects with AD. This study aimed to investigate the prevalence of sarcopenia, factors associated with sarcopenia in elderly subjects with AD, and differences in muscle functions of the upper and lower extremities and gait speed at various stages of AD. We evaluated handgrip and knee extension strength, muscle mass, and gait speed in 285 elderly outpatients with probable AD (mean age 82. 0 ± 5.3 years), including early AD (n = 82), mild AD (n = 90), and moderate AD (n = 113), and 67 elderly outpatients with normal cognition (NC) (mean age 81.1 ± 4.7 years). Sarcopenia was defined according to the consensus of the Asian Working Group for Sarcopenia. The prevalence rate of sarcopenia was significantly higher in early AD, mild AD, and moderate AD than in NC (11% in NC, 36% in early AD, 45% in mild AD, and 60% in moderate AD of the female group, and 13% in NC, 41% in early AD, 47% in mild AD, and 47% in moderate AD of the male group). Age, body mass index, and Mini-mental state examination score were associated with sarcopenia in female or male AD groups. Decreased muscle strength without loss of muscle mass of the upper and lower extremities in the female AD group and those of the lower extremity in the AD male group were found in early and mild stages. Both muscle strength and mass decreased in the moderate AD. Low gait speed was also found in the early female and male AD which progressed with advancing dementia. Subjects with AD, even the early stages of AD, showed a high prevalence rate of sarcopenia. Higher age, lower BMI, and lower MMSE score were associated with sarcopenia in the female or male AD. There were differences in muscle functions and physical performance between the stages of the female and male AD

Change of CD20 Expression in Diffuse Large B-Cell Lymphoma Treated with Rituximab, an Anti-CD20 Monoclonal Antibody: A Study of the Osaka Lymphoma Study Group

Change of CD20 expression was examined in cases of diffuse large B-cell lymphoma (DLBCL). CD20 expression after treatment with anti-CD20 antibody (rituximab, Rx) for DLBCL was examined in 23 cases who received serial biopsy by immunohistochemistry (IHC) and flow cytometry (FCM). CD20– by IHC and/or FCM was defined as CD20–. Four cases were CD20– at initial biopsy but became CD20+ after chemotherapy with Rx (CH-R) (group A). Recurrent tumors in three group A cases became resistant to CH-R. Initial and recurrent tumors were CD20+ before and after CH-R in 17 cases (group B). Tumors before CH-R were CD20– in two cases (group C) and continued to be CD20– in one and turned CD20+ in the other with survival time after the relapse of 8 and 23 months, respectively. Evaluation of CD20 expression with immunohistochemical and flow cytometric methods is used for the prediction of responsiveness of relapsed DLBCL for CH-R