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Social and Behavioral Sciences Commons™
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- Accounting standards (1)
- Activation (1)
- Assets (1)
- Collaboration models (1)
- Collaborative entrepreneur (1)
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- Convener (1)
- Cost accounting (1)
- Diesel fuels (1)
- Employers (1)
- Financial statements (1)
- Framing (1)
- Government accountability (1)
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- Molter fuels (1)
- Multi-sector collaborations (1)
- Network manager (1)
- Public finance (1)
- Public management and collaborative management (1)
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- Tax administration and procedure (1)
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- Taxation (1)
- Virginia Coastal Zone Management (1)
Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
School of Public Service Faculty Publications
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell
How Effective Is The International Fuel Tax Agreement As A Multistate Tax Administration Model? A View From The States, Juita-Elena Yusuf, Lenahan O'Connell
School of Public Service Faculty Publications
The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA's effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey of IFTA officials in the member states and provinces as well as additional data provided by IFTA, Inc to assess IFTA's effectiveness. We conclude that (1) IFTA promotes inter-jurisdictional cooperation and revenue transfers; (2) carriers do not locate disproportionately in low tax jurisdictions; and (3) …
Effective Popular Financial Reports: The Citizen Perspective, Juita-Elena (Wie) Yusuf, Meagan M. Jordan
Effective Popular Financial Reports: The Citizen Perspective, Juita-Elena (Wie) Yusuf, Meagan M. Jordan
School of Public Service Faculty Publications
The article presents a study that investigates the views of citizens on the efficiency of financial reports in the U.S. Researchers did a survey to discern the perspectives of respondents about the effectiveness of the said reports in informing other individuals about government finances. Moreover, results reveal that 80% of respondents believed that the reports are effective. [Associates Programs Source, EbscoHost database]
More Than A One-Trick Pony: Exploring The Contours Of A Multi-Sector Covener, Madeleine W. Mcnamara, John C. Morris
More Than A One-Trick Pony: Exploring The Contours Of A Multi-Sector Covener, Madeleine W. Mcnamara, John C. Morris
School of Public Service Faculty Publications
Today's managers must find ways to identify and sustain productive relationships within multi-sector collaborative arrangements. This paper explores empirically the activities of a convener based on tasks identified by Agranoff and McGuire (2001) and applies this framework to the case of Virginia's Coastal Zone Management Program (VCZMP). We find that the convener displays characteristics described by Agranoff and McGuire, as well as characteristics of traditional hierarchical managers. This research suggests that both sets of skills are necessary for effective multi-sector collaborative governance.