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Full-Text Articles in Public Affairs, Public Policy and Public Administration

الافصاح عن أبعاد محاسبة المسؤولية الاجتماعية وأثره في تحسين قيمة الشركة وفقا لأنموذج (Tobins Q), حذام فالح جيجان Mar 2024

الافصاح عن أبعاد محاسبة المسؤولية الاجتماعية وأثره في تحسين قيمة الشركة وفقا لأنموذج (Tobins Q), حذام فالح جيجان

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى تحليل وتفسير بيان دور محاسبة المسؤولية الاجتماعية في تحسين قيمة الشركة, فضلا عن بيان اثر الإفصاح عن محاسبة المسؤولية الاجتماعية في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية على تحسين قيمة الشركة , وذلك من خلال استخدام أبعاد محاسبة المسؤولية الاجتماعية ( استراتيجية الشركة، إجراءات الحوكمة، المنتجات والخدمات، الأهداف الاجتماعية, التوظيف، البيئة)، بوصفها متغيرات مستقلة ناتجة من واقع حال محتوى بيانات التقارير المالية السنوية لعينة من الشركات الصناعية العراقية البالغ عددها (21) شركة مدرجة في سوق العراق للأوراق المالية من إجمالي الشركات المدرجة في السوق والبالغ عددها (25) شركة، حيث مثلت العينة ما نسبته (84%) من …


Technical Costing Based On Specification (Abcii) And Its Role In Reducing Costs: An Applied Study In The Leather Factory /Advanced Civilian Shoes Factory No.7, Amer Mansoor Hasoon Mar 2024

Technical Costing Based On Specification (Abcii) And Its Role In Reducing Costs: An Applied Study In The Leather Factory /Advanced Civilian Shoes Factory No.7, Amer Mansoor Hasoon

Muthanna Journal of Administrative and Economics Sciences

Given the inadequacy of the traditional cost systems applied in the economic entities, which do not take into account the non-financial variables, which are the essential core for pushing the economic entity towards success and leadership to keep pace with developments in the field of technology and the modern industrial and administrative business environment and in line with the constantly renewed requirements of customers due to flooding the market with various goods and services. Therefore, the research aimed to study and analyze the role of costing technology based on specifications (ABCII). In order to reduce production costs, the costing technology …


سياسات التشغيل في العراق وتحديات النمو السكاني: دور الدولة والقطاع الخاص, هاني مالك عطشان Mar 2024

سياسات التشغيل في العراق وتحديات النمو السكاني: دور الدولة والقطاع الخاص, هاني مالك عطشان

Muthanna Journal of Administrative and Economics Sciences

ان فهم التركيبة الديموغرافية والضغط السكاني امر بالغ الاهمية لأنه يؤثر على مختلف جوانب الحياة وله اثار مهمة على سوق العمل والنمو الاقتصادي , فزيادة مستمرة في حجم السكان مقابل ضعف الاستجابة يعني محدودية القدرة على التشغيل وعدم تغطيتها جغرافيا فضلا عن استمرار ارتفاع معدلات البطالة وغيرها من المشاكل الاقتصادية والاجتماعية. وعليه تناول هذا البحث موضوعة الضغط السكاني وتحديات سياسة التشغيل في الاقتصاد العراقي في ضل تزايد الاعداد الكبيرة لقوى العمل العراقية ولاسيما الشباب , حيث تم تسليط الضوء على هذه التحديات من خلال تحليل تطورات السكان وحجم قوة العمل العراقية , من جهة وتحليل الاختلال الهيكلي في سوق العمل …


دور القيادة المستنيرة في ادارة التغيير التنظيمي: دراسة استطلاعية لآراء عينة من العاملين في مديرية توزيع كهرباء مركز نينوى, نور عزيز فتاح Mar 2024

دور القيادة المستنيرة في ادارة التغيير التنظيمي: دراسة استطلاعية لآراء عينة من العاملين في مديرية توزيع كهرباء مركز نينوى, نور عزيز فتاح

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الحالي الى اختبار دور القيادة المستنيرة بوصفها متغير مستقلاً بأبعادها المتمثلة بـ (القدوة , المطور , الخدوم , المغير , الرؤيوي , المتصل) في ادارة التغيير التنظيمي بوصفها متغيرا معتمدا من خلال أبعادها والمتمثلة بـ ( التغيير في الهيكل التنظيمي, التغيير في الثقافة ,التغيير في التكنولوجيا, التغيير في المهام), تم استخدام الاستبانة كأداة رئيسية لجمع البيانات وتحليلها بالطرق والوسائل الإحصائية وتبنى البحث المنهج الوصفي التحليلي في تفسير وتحليل البيانات والذي يعد من اهم مناهج البحث العلمي وذلك بسبب شموليته ومرونته البحثية الكبيرة التي يوفرها للباحث لتشخيص ودراسة الواقع بدقة عالية, ولقد اختيرت مديرية توزيع كهرباء مركز نينوى في …


القيادة البارعة وتأثيرها في البراعة التنظيمية: دراسة استطلاعية في الشركة العامة لموانئ العراق, قاسم فنجان عبد الزهره, زيد صادق ماجد Mar 2024

القيادة البارعة وتأثيرها في البراعة التنظيمية: دراسة استطلاعية في الشركة العامة لموانئ العراق, قاسم فنجان عبد الزهره, زيد صادق ماجد

Muthanna Journal of Administrative and Economics Sciences

الهدف من الدراسة الحالية هو تحديد مدى استخدام القيادة البارعة بأبعادها (سلوكيات القيادة المنفتحة، سلوكيات القيادة المنغلقة، مرونة التبديل) في تعزيز البراعة التنظيمية بأبعادها (البراعة الاستكشافية، البراعة الاستثمارية، البراعة الهيكلية), والتعرف على علاقات الارتباط والاثر بين المتغيرات في الشركة العامة الموانئ العراق . وتمحورت مشكلة الدراسة في اثارة عدة تساؤلات بحثية اهمها: ما مدى أهمية ووضوح متغيرات الدراسة “للشركة العامة لموانئ العراق عن متغيرات الدراسة, هل للقيادة البارعة دور في تعزيز البراعة التنظيمية ,وهل هناك علاقة والاثر بين القيادة البارعة والبراعة التنظيمية في الشركة المبحوثة؟.واعتمدت الدراسة في عملية جمع البيانات على الاستبانة بوصفة أداة رئيسية لتحقيق الاهداف, والمقابلات الشخصية مع …


#Dusomething! A Qualitative Exploratory Study To Identify Challenges And Opportunities For Improvement In Du's Response To Sexual Harassment And Assault, Alejandro Cerón, Amanda Cali, Briana Cox, Camille Cruz, Camryn Evans, Cyndal Groskopf, Ashley Joplin, Clayton Kempf, Kēhaulani Lagunero, Jayvyn Jakai Lewis, Aili Limstrom, Gray Messersmith, Cal Quayle, Yadira Quintero, Michael Sze, Aaron Toussaint, Sami Zepponi Mar 2024

#Dusomething! A Qualitative Exploratory Study To Identify Challenges And Opportunities For Improvement In Du's Response To Sexual Harassment And Assault, Alejandro Cerón, Amanda Cali, Briana Cox, Camille Cruz, Camryn Evans, Cyndal Groskopf, Ashley Joplin, Clayton Kempf, Kēhaulani Lagunero, Jayvyn Jakai Lewis, Aili Limstrom, Gray Messersmith, Cal Quayle, Yadira Quintero, Michael Sze, Aaron Toussaint, Sami Zepponi

Anthropology: Undergraduate Student Scholarship

The purpose of this course-based research project was to identify where DU has made progress in its response to sexual harassment, identifying challenges and opportunities for improvement, with the hope that the results will support the DU community’s efforts to prevent, address, and eradicate sexual harassment.


A Framework For Thinking About The Future Of Japanese Society In The Face Of Declining Fertility And Population, Hirotaka Nagaishi Mar 2024

A Framework For Thinking About The Future Of Japanese Society In The Face Of Declining Fertility And Population, Hirotaka Nagaishi

Japanese Society and Culture

Japanese society is facing declining birthrates and a shrinking population. According to Yoshinori Hiroi, what is indispensable for promoting regional and urban revitalization and seeking sustainability in this situation is the selection of values and concepts for a desirable society rooted in community. This society will ultimately be realized through policy integration/comprehensive policies.

Therefore, we must envisage a desirable future society, taking the current social situation as the starting point. Robert and Edward Skidelsky see the current capitalist society as a “rich enough, poor enough society,” while Hiroi sees the future society as a “post-capitalist/post-industrial society” and considers it as …


Does Childcare Support Stimulate Women’S Employment?, Masako Kamada, Kazuyasu Kawasaki Mar 2024

Does Childcare Support Stimulate Women’S Employment?, Masako Kamada, Kazuyasu Kawasaki

Japanese Society and Culture

A childcare support policy was implemented as part of gender equality and countermeasures to the falling birthrate in Japan. One of the childcare support policies was provided preschool service free of charge in October 2019.

In this paper, we analyze whether this childcare cost reduction policy was effective or not. Especially, we focus on whether this childcare support policy contribute to accelerate female labor force participation or not. As a result of our analysis, we show childcare cost reduction policy is ineffective of female labor force participation.


The Legal Order In East Asian Family Law, Sai Sasaki Mar 2024

The Legal Order In East Asian Family Law, Sai Sasaki

Japanese Society and Culture

No abstract provided.


An Empirical Study On The Association Between Public Service Motivation And Job Satisfaction, And Other Factors: An Analysis Of Special Ward Employee Data Using Ordinary Least Squares And Quantile Regression Analysis, Reona Hayashi, Takeshi Fukaya, Masatoshi Minowa, Shigeo Nakajima, Shizuka Kajiwara Mar 2024

An Empirical Study On The Association Between Public Service Motivation And Job Satisfaction, And Other Factors: An Analysis Of Special Ward Employee Data Using Ordinary Least Squares And Quantile Regression Analysis, Reona Hayashi, Takeshi Fukaya, Masatoshi Minowa, Shigeo Nakajima, Shizuka Kajiwara

Japanese Society and Culture

This study aims to identify the association between public service motivation (PSM), job satisfaction, and other factors using ordinary least squares and quantile regression analyses. The following findings were clarified by analysing survey data from approximately 1,600 special ward employees. Job satisfaction, affective organisational commitment, and job performance are positively associated with PSM. Second, job stress and PSM are negatively associated with PSM. Third, there is a stable positive association between affective organisational commitment and PSM regardless of whether affective organisational commitment is high or low. Fourth, as job satisfaction and job performance increased, the positive association between job satisfaction, …


The Organizational Socialization Of K–12 Classified Employees, Steven Dunlap Mar 2024

The Organizational Socialization Of K–12 Classified Employees, Steven Dunlap

Dissertations

Purpose: The purpose of this mixed methods study was to identify to what extent newly employed classified staff in K–12 school districts in Southern California experienced organizational tactics (content, context, and social) to support their socialization process during the 1st year of employment (G. R. Jones, 1986). In addition, it was the purpose of this study to identify and describe the degree to which newly employed classified staff saw these tactics as effective in supporting their socialization to their new role (role clarity, social acceptance, and task mastery).

Methodology: This study used a sequential explanatory mixed methods design to engage …


Cross-System Strategic Planning: An Exploratory Analysis Of Sequential Intercept Mapping, Timothy Freeman Gerhardt Ii Mar 2024

Cross-System Strategic Planning: An Exploratory Analysis Of Sequential Intercept Mapping, Timothy Freeman Gerhardt Ii

USF Tampa Graduate Theses and Dissertations

Adults with behavioral health issues (BHIs) are disproportionately represented in the criminal justice system (CJS). Local-level system fragmentation perpetuates this disparity. The following studies advance an understanding of the Sequential Intercept Mapping Workshop (SIM-W). The SIM-W is a local-level strategic planning workshop used to address gaps in services, improve local-level partnerships, and co-develop a strategic plan with marginalized groups, county leaders, and cross-system service providers to guide the implementation and delivery of evidence-based jail diversion strategies. Over 300 SIM-Ws have been conducted across the United States, incentivized through state/federal legislation. However, the SIM-W process components and outcomes remain under-explored. Specific …


Antitumor Efficacy And Safety Of Unedited Autologous Cd5car T Cells In Relapsed/Refractory Mature T-Cell Lymphomas, Laquisa C Hill, Rayne H Rouce, Mengfen J Wu, Tao Wang, Royce Ma, Huimin Zhang, Birju Mehta, Natalia Lapteva, Zhuyong Mei, Tyler S Smith, Lina Yang, Madhuwanti Srinivasan, Phillip M Burkhardt, Carlos A Ramos, Premal Lulla, Martha Arredondo, Bambi Grilley, Helen E Heslop, Malcolm K Brenner, Maksim Mamonkin Mar 2024

Antitumor Efficacy And Safety Of Unedited Autologous Cd5car T Cells In Relapsed/Refractory Mature T-Cell Lymphomas, Laquisa C Hill, Rayne H Rouce, Mengfen J Wu, Tao Wang, Royce Ma, Huimin Zhang, Birju Mehta, Natalia Lapteva, Zhuyong Mei, Tyler S Smith, Lina Yang, Madhuwanti Srinivasan, Phillip M Burkhardt, Carlos A Ramos, Premal Lulla, Martha Arredondo, Bambi Grilley, Helen E Heslop, Malcolm K Brenner, Maksim Mamonkin

Center for Medical Ethics and Health Policy Staff Publications

Despite newer targeted therapies, patients with primary refractory or relapsed (r/r) T-cell lymphoma have a poor prognosis. The development of chimeric antigen receptor (CAR) T-cell platforms to treat T-cell malignancies often requires additional gene modifications to overcome fratricide because of shared T-cell antigens on normal and malignant T cells. We developed a CD5-directed CAR that produces minimal fratricide by downmodulating CD5 protein levels in transduced T cells while retaining strong cytotoxicity against CD5+ malignant cells. In our first-in-human phase 1 study (NCT0308190), second-generation autologous CD5.CAR T cells were manufactured from patients with r/r T-cell malignancies. Here, we report safety …


Surveying Eighty-Year-Old Battlefields In Solomon Islands, Simon Conway Mar 2024

Surveying Eighty-Year-Old Battlefields In Solomon Islands, Simon Conway

The Journal of Conventional Weapons Destruction

Surveying battlefield sites and abandoned ammunition depots eighty years after a conflict presents a challenge. There are few living witnesses, and the land has often changed beyond recognition. In Solomon Islands, the situation is exacerbated by a combination of familiarity and lack of information. Civilians have grown accustomed to the presence of ordnance and concluded that the problem is intractable. At the same time, it is not known how many people have died or been injured because of unexploded ordnance (UXO) and abandoned (AXO) ordnance. Nor is it known where the accidents occurred or what the victims were doing at …


Review: Hybrid Warriors: Proxies, Freelancers And Moscow’S Struggle For Ukraine, Sarah Lohmann Mar 2024

Review: Hybrid Warriors: Proxies, Freelancers And Moscow’S Struggle For Ukraine, Sarah Lohmann

Parameters Bookshelf – Online Book Reviews

Author: Anna Arutunyan

Reviewed by Dr. Sarah Lohmann, teaching faculty, University of Washington

Dr. Sarah Lohmann, editor of What Ukraine Taught NATO about Hybrid Warfare (US Army War College Press, 2022), calls Anna Arutunyan's latest book, Hybrid Warriors, a "must-read for senior members of the US defense community" that "encourages strategists to think beyond segmented operations to ensure Russia's broad defeat." Lohmann highlights the book's value in that it provides "perspectives that have not yet been heard in the West," as Arutunyan "relies on Russian sources from media and academia, as well as hundreds of interviews." Lohmann also notes …


Book Review: The War In Nicaragua, Joerg Stenzel Mar 2024

Book Review: The War In Nicaragua, Joerg Stenzel

Parameters Bookshelf – Online Book Reviews

Review essay by Colonel Joerg Stenzel, instructor, Department of Military Strategy, Planning, and Operations, US Army War College

Colonel Joerg Stenzel (German Army), an instructor at the US Army War College, lends his expertise in strategy to this review of "the most famous and successful" filibuster featured in William Walker's 1860 work, The War in Nicaragua. As Stenzel notes, the book is Walker's "personal description of his own war in Nicaragua" that it is "arguably biased" and written "in the third person in a style that differs greatly from his earlier editorials." Stenzel provides an overview of Walker's life …


Book Review: Conflict: The Evolution Of Warfare From 1945 To Ukraine, John A. Nagl Mar 2024

Book Review: Conflict: The Evolution Of Warfare From 1945 To Ukraine, John A. Nagl

Parameters Bookshelf – Online Book Reviews

Authors: David Petraeus and Andrew Roberts

Reviewed by Dr. John A. Nagl, professor of warfighting studies, US Army War College

Teaser: Dr. John A. Nagl provides readers a roadmap to navigate—and a lens with which to interpret—General David Petraeus and Andrew Roberts's best-selling book, Conflict, which Nagl considers "'[t]he closest thing to a memoir" of Petraeus and "likely . . . the best first-person account in history of [Petraeus's] efforts and results in Iraq and Afghanistan that made him the most important Army officer of his generation." Nagl focuses on what he believes are Petraeus's main contributions to the …


Cybersecurity Fiscal Statecraft Conundrums In South Africa, Sabelo Lyndon Mbokazi Mar 2024

Cybersecurity Fiscal Statecraft Conundrums In South Africa, Sabelo Lyndon Mbokazi

Walden Dissertations and Doctoral Studies

No abstract provided.


The Safety Net Should Work For Working Age Adults, Lauren Bauer Mar 2024

The Safety Net Should Work For Working Age Adults, Lauren Bauer

Brookings Scholar Lecture Series

This lecture focuses attention on a population that is ill-served by the safety net but rarely acknowledged: low-income, working-age adults without dependents or government-determined disabilities. In this lecture, Brookings Scholar Lauren Bauer, a former Special Assistant in the Office of the Secretary at the US Department of Education, argues that a safety net that is inaccessible to ABAWDs (able-bodied adults without dependents) fails to recognize the precarious state of the low-wage labor market or how safety-net programs allow these workers to remain in the workforce. By modernizing the parameters of who qualifies for access to safety-net programs, assistance can be …


Aggressive Behaviors Related To Delirium In Hospitalized Older Adults: A Systematic Review, Julia D. Trahan Mar 2024

Aggressive Behaviors Related To Delirium In Hospitalized Older Adults: A Systematic Review, Julia D. Trahan

LSU Master's Theses

This is a systematic review of the aggressive behaviors related to delirium in hospitalized older adults. The objective of this study was to review relevant literature regarding the moderation of delirious related aggressive behaviors within a hospital setting and examining the extent of interventions being conducted with aggression being a main factor. The eligibility factors for studies to be included were as follows: diagnosis of delirium, aggressive behaviors or agitation present, study occurring within a hospital setting, the goal of preventing aggressive behaviors, and participants must be over the age of 65. Academic Search Complete, PsychINFO, MEDLINE, SocINDEX, CINHAL Complete …


The Legal Mexican Immigrant’S Path To United States Citizenship, Esther G. Herrera Martinez Mar 2024

The Legal Mexican Immigrant’S Path To United States Citizenship, Esther G. Herrera Martinez

Walden Dissertations and Doctoral Studies

No abstract provided.


Cyber Defense Planning In Tabletop Exercises And Consideration Of A Fractured Flaw Theory For Security Applications, Patrick K. Kilroy Ii Mar 2024

Cyber Defense Planning In Tabletop Exercises And Consideration Of A Fractured Flaw Theory For Security Applications, Patrick K. Kilroy Ii

Doctoral Dissertations and Projects

Cybersecurity threats endanger every part of American life. Security and emergency preparedness professionals plan and prevent cyber-attacks using tabletop exercises. The tabletop exercises establish the risks and protection strategies for multiagency threats, thus, various agencies and industrial partners must work together in these training events. The purpose of this grounded study will be to develop criteria for selecting tabletop participants and explore the risks of participation. An additional consideration is the impact of the sponsoring agencies' agenda on the value of the outcome for the participants. There is sufficient evidence to justify the investigation of these issues. Failing to include …


Strategies For Financial Stability Of Nonprofit Organizations’ Supplemental Education Programs In Rural Tennessee, Latia D. Watson Mar 2024

Strategies For Financial Stability Of Nonprofit Organizations’ Supplemental Education Programs In Rural Tennessee, Latia D. Watson

Walden Dissertations and Doctoral Studies

No abstract provided.


Employee Engagement In Public Sector Organizations, Rhonda Isler Dent Mar 2024

Employee Engagement In Public Sector Organizations, Rhonda Isler Dent

Doctoral Dissertations and Projects

Public Administrators recognize Employee Engagement (EE) as a significant component in fostering effective work environments in public sector organizations. EE is a recently established concept on Public Administration's agenda and the mantra for today's workplace, leading organizations to recognize the vested interest in measuring, observing, and increasing employee performance. Evidence suggests EE is vital to an organization's thriving in a competitive global market. The research study evaluated and measured the influences that affect EE in public-sector organizations. A quantitative method using the quasi-experimental design was used to answer the research question and address the corresponding hypotheses. The researcher used the …


Making Sense Of Ethnocentrism: Intelligence Analysis & National Cultural Dimensions, Travis J. Benson Mar 2024

Making Sense Of Ethnocentrism: Intelligence Analysis & National Cultural Dimensions, Travis J. Benson

Doctoral Dissertations and Projects

Varying internal and external stimulants naturally oscillate the creation of objective intelligence analysis; however, the most egregious offender to accuracy and completeness is the natural human mental process. No element of intelligence analysis is more formidable than the cognitive process that houses specific deviations, known as biases, as it yields inaccuracies and alters what is believed to be a rational response to a complex analytical problem. The phenomenon of ethnocentrism is consistently identified as an analytical limitation of intelligence professionals, derived from cognitive bias. Ultimately, ethnocentrism manifests an analyst’s perception of information directly through the lens of culturally dependent heuristics …


Diversity In The South Carolina Army National Guard Warrant Officer Corps, Alana Alamon-Scott Mar 2024

Diversity In The South Carolina Army National Guard Warrant Officer Corps, Alana Alamon-Scott

Walden Dissertations and Doctoral Studies

No abstract provided.


Women’S Lack Of Top Leadership Positions In The Public Sector Despite Having Similar Qualifications As Men, Ashley Rodgers Mar 2024

Women’S Lack Of Top Leadership Positions In The Public Sector Despite Having Similar Qualifications As Men, Ashley Rodgers

Walden Dissertations and Doctoral Studies

No abstract provided.


Nevada High School Students: Graduates From Unlv And Unr, 2010-2022, Madison Dwyer, Zachary Billot, Annie Vong, Caitlin J. Saladino, William E. Brown Jr. Mar 2024

Nevada High School Students: Graduates From Unlv And Unr, 2010-2022, Madison Dwyer, Zachary Billot, Annie Vong, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet reports data for individuals who earned both a high school diploma from a Nevada high school and a bachelor’s degree at the University of Nevada, Las Vegas (UNLV) or the University of Nevada, Reno (UNR) between 2010 and 2022, as well as the race/ethnicity and gender of these graduates.


Smart Agricultural Development Model With Science And Technology Facilitated Rural Revitalization In Southern China, Yucheng Zhang, Wei Wu, Feng Dai, Lei Li, Shuqin Gao, Xingang Zhao Mar 2024

Smart Agricultural Development Model With Science And Technology Facilitated Rural Revitalization In Southern China, Yucheng Zhang, Wei Wu, Feng Dai, Lei Li, Shuqin Gao, Xingang Zhao

Bulletin of Chinese Academy of Sciences (Chinese Version)

Rural revitalization is a major task in realizing the great rejuvenation of the Chinese nation. Agriculture is the foundation of rural areas, and developing smart agriculture is an important means to realize rural revitalization. The southern hilly and mountainous areas are the concentrated distribution areas of land desertification in China, with obvious disadvantages in agricultural infrastructure, large poverty areas, and deep poverty levels. They are the “hard bones” that are difficult to tackle in rural revitalization in China. In the important period of consolidating and expanding the achievements of poverty alleviation and continuously promoting rural revitalization, under the background of …


Payments As A Tool For Policy, Aaron Klein Mar 2024

Payments As A Tool For Policy, Aaron Klein

Brookings Scholar Lecture Series

What are the implications of using payment systems to enforce foreign policy (against Russia, Iran, Cuba, etc...) and domestic policy (on-line poker, cannabis, etc..)? What are the long-term ramifications for the United States, with its dominant status as a global financial system and home to the world reserve currency, using payment systems to achieve its political objectives? In this lecture, Brookings Institution scholar and former deputy assistant secretary for economic policy at the Department of Treasury, Aaron Klein discusses the pros, cons, and intended and unintended consequences of our current system. He proposes a path forward to maximize economic growth …