wiktionary Fiscal usually refers to public finance government finance . In this context, it may refer to Fiscal deficit, the Government budget deficit budget deficit of a government Fiscal policy , use of government expenditure to influence economic development Fiscal year fiscal quarter, reporting periods for firms and other agencies Fiscal may also refer to Crown Office and Procurator Fiscal Service , the public prosector of Scotland Procurator FiscalFiscal birds, African species of the shrike genus Lanius Fiscal Parish , in Portugal Fiscal, Spain municipality in Huesca province Huesca , Spain See also intitle fiscal disambig geo bg ca Fiscal es Fiscal fr Fiscal pt Fiscal ... more details
Fiscal Parish is located in Amares Municipality in the Braga District in Portugal . Fiscal is the birthplace of portuguese singer Ant nio Ribeiro, mostly known as Ant nio Varia es . Being homaged with a statue located in his birthplace of Fiscal and the name of a street in the city of Amares. See also Parishes of Portugal Parishes of Amares Braga geo stub coord 41 39 03 N 8 23 48 W region PT 03 type city 638 source kolossus dewiki display title Category Parishes of Amares de Fiscal Amares es Fiscal Amares nl Fiscal Amares pt Fiscal Amares ru ... more details
Meaning and Types Fiscal imbalance is the term used to denote a mismatch in the revenue powers and expenditure responsibilities of a government. In the literature on fiscal federalism, two types of fiscal imbalances are measured Vertical Fiscal Imbalance and Horizontal Fiscal Imbalance. When the fiscal ... Vertical Fiscal Imbalance . When the fiscal imbalance is measured between the governments at the same level it is called Horizontal Fiscal imbalance . This imbalance is also known as regional disparity. It may be noted that while Horizontal Fiscal Imbalance requires equalization transfers, Vertical Fiscal Imbalance is a structural issue and thus needs to be corrected by re assignment of revenue ... the Debate on Intergovernmental Fiscal Relations journal Public Administration volume 89 doi 10.1111 ... abstract ref Horizontal Fiscal Imbalances as Differences in Net Fiscal Benefits A horizontal fiscal ... bases and to provide services. This creates differences in net fiscal benefits , which are a combination ... fiscal disparities that in turn generate the need for equalization grants. Prominent among the objectives commonly attributed to intergovernmental fiscal transfers is equalization of fiscal capacities or resolution of Horizontal Fiscal Imbalances. ref cite book last Boadway first R. year ... title Canada The State of the Federation 1999 2000 Toward a New Mission Statement for Canadian Fiscal ...&f false ref The discussion of horizontal fiscal imbalance and equalisation was of particular ... while other regions sought to maximise equalisation payments. Vertical Fiscal Imbalance as a Particular Type of Fiscal Asymmetry Though there are multiple usages of the term in the fiscal federalism ... Fiscal Asymmetry VFA . The precise nature of this asymmetry, in a particular country, is a matter of research. There can be three types of VFAs ref name sharma 1. Fiscal asymmetry with fiscal imbalance Vertical Fiscal Imbalance VFI . This means inappropriate allocation of revenue powers ... more details
Expand Spanish topic geo date January 2011 Fiscal Huesca File 040.Fiscal Ilesia de Fiscal.JPG thumb right 200px Church in FiscalFiscal is a municipality in the province of Huesca , Spain . As of 2010, it has a population of 317 inhabitants. Geography Villages Albella , Arresa , Borrastre , J novas , Javierre de Ara , Lacort , Lardi s , Lig erre de Ara , Planillo , San Felices de Ara , San Juste , San Mart n de Solana and Santa Olaria de Ara . External links commonscat Fiscal Municipalities in Huesca coord 42 30 N 0 07 W display title region ES type city source GNS enwiki Category Municipalities in Huesca Category Populated places in Huesca Aragon geo stub an Fiscal ca Fiscal Arag es Fiscal Huesca eu Fiscal fr Fiscal Espagne it Fiscal pt Fiscal Espanha ru uk war Fiscal, Espanya ... more details
Expand Portuguese Ilha Fiscal date December 2010 File Fiscalilha.jpg thumb 300px right Ilha Fiscal . Ilha Fiscal is a island located within Guanabara Bay , bordering the Centro Rio de Janeiro historic city center of Rio de Janeiro , in Brazil . Originally named by Europeans as Ilha dos Ratos Rat Island , its current name comes from the fact there have worked since the Guarda Fiscal , serving the port of the then capital of the Empire in the nineteenth century. The island became famous for having housed the famous Baile da Ilha Fiscal, the last big party of the Empire before the proclamation of the Republic in November 1889 . It now houses a museum of cultural history that is maintained by the Brazilian Navy Navy of Brazil . Brazil geo stub de Ilha Fiscal es Isla Fiscal pt Ilha Fiscal Category Islands of Brazil ... more details
For the use of the term fiscal federalism as applied to Scotland, see Full fiscal autonomy for Scotland . As a subfield of public economics , fiscal federalism is concerned with understanding which functions ... side and fiscal instruments revenue side are allocated across different vertical layers of the administration ... federal equalization transfer . This may be noted that the concept of fiscal federalism is relevant ... The concept of fiscal federalism is not to be associated with fiscal decentralization in officially ... forms of governments are fiscally federal, only that fiscal federalism is a set of principles that can be applied to all countries attempting fiscal decentralization . In fact, fiscal federalism is a general ... fiscal instruments for carrying out these functions ref Oates, 1999 1120 1 . ref These questions arise a how are federal and non federal countries different with respect to fiscal federalism or fiscal decentralization , and b how are fiscal federalism and fiscal decentralization related similar or different ? Chanchal Kumar Sharma ref 2005a, 2005b ref clarifies that while fiscal federalism ... between the national and subnational levels of the government, fiscal decentralization on the other ... opportunities for fiscal decentralization. ref Sharma, 2005a 44 ref Main Concepts The concepts of fiscal federalism are related to vertical and horizontal fiscal relations. The notions related to horizontal fiscal relations are related to regional imbalances and horizontal competition. Similarly the notions related to fiscal relations are related to vertical fiscal imbalance between the two ... fiscal imbalance is relatively non controversial as explained above , the concept of vertical fiscal imbalance is quite controversial see Bird 2003 ref Bird, R.M. 2003. Fiscal Flows, Fiscal Balance, and Fiscal Sustainability , Working Paper 03 02, Atlanta Georgia State University. ref and Sharma ... FISCAL RELATIONS. Public Administration. Vol. 89 doi 10.1111 j.1467 9299.2011.01947.x ref ... more details
The Fiscal Court , under the Kentucky Constitution of 1891 , ref name const http vlex.com vid 307640?toc 10 Section 144 , Kentucky Constitution of 1891 ref is the name given to the county United States county legislature and governing body of each of the List of counties in Kentucky counties in Kentucky . Despite the name, it no longer has any responsibility for judiciary judicial proceedings. ref http www.boonecountyky.org FiscalCrt.aspx Boone County, Kentucky Fiscal Court ref Composition of the Fiscal Court The County Judge Executive , the head of government of the county, is an ex officio member of the Fiscal Court. Constitutionally, the Fiscal Court may either be composed of the Justices of the Peace for the county, or of three commissioners elected from the county at large except from areas within the jurisdiction of an independent city ref name const Notes and references reflist kentucky stub Category Government of Kentucky ... more details
Public finance A fiscal adjustment is a reduction in the government primary budget Primary deficit deficit ... simultaneously. There is no a clear consensus about the definition of fiscal adjustment, but it is commonly understood as a process, instead of as a status governments run fiscal deficits, fiscal ... budget is a fiscal adjustment ref Mierau et al., 2007 ref . There are two significant features in any fiscal adjustment the duration of the process, usually measured in years, that defines the intensity ... obtained from expenditure cuts compared to the proportion gained from tax increases. Fiscal adjustments in Europe European countries experienced intense processes of fiscal adjustment during the 1990s ... found that European governments adopted multiple strategies during the 1990s to fulfill the fiscal ... the most powerful predictor of fiscal policies and strategies of adjustment. Evidence shows that in the new ... of the party in government, and closeness to elections affect fiscal policy in general and adjustment strategies in particular ref Mierau at al., 2007 ref . Fiscal adjustments in the United States See Supply side economics U.S. monetary and fiscal experience U.S. monetary and fiscal experience Fiscal ... Consensus , that advocated for fiscal discipline and for a tax reform based on a flattering ... for fiscal adjustments based on expenditure cuts, because they usually included, among ... based fiscal adjustments were more stable and durable than revenue based strategies during ... the words of a prominent supply side economist, Robert Mundell , who stated that fiscal discipline ... balanced budgets, because it is possible to keep fiscal discipline along the time, balancing ... Keynesian fiscal policies during the George W. Bush Economy recession of 2002 . References reflist Mierau, Jochen O., Richard Jong A Pin and Jakob de Haan Do political variables influence fiscal adjustment ... granados.pdf pdf Lambertini, Luisa and Jos Tavares Exchange Rates and Fiscal Adjustments Evidence ... more details
File Chichester Local Rate Receipt 1929 with stamp.jpg right thumb A 1929 receipt showing a British postage stamp with a fiscal cancel. In philately a fiscal cancel is a Cancellation mail cancellation on a stamp that indicates that the stamp has been used for finance fiscal taxation purposes. ref http www.askphil.org b25f.htm Ask Phil philatelic glossary. Retrieved 26 April 2010. ref The stamp may either be a revenue stamp , intended purely for fiscal use, or it may be a stamp valid for either postal or fiscal use. Varieties Fiscal cancels take a variety of forms Pen cancel s with a simple cross, initials or other markings. Perfin or punched hole cancels. Embossing paper Embossing . Damaging the surface of the stamp using a serrated or ridged roller. Multiple parallel cuts. Handstamp cancels similar to the postmark on a stamp and which may be in purple or red ink rather than the black favoured for cancels of postage stamps. Tearing or other physical damage to the stamp. Examples gallery File Bill stamp of the USSR.jpg A Russian revenue stamp with a fiscal pen cancel . File Adhesive labelEstonia1919 20m.jpg An Estonian revenue stamp with a handstamp cancel in purple. File Cochin foreign bill revenue stamp.jpg A revenue stamp from Cochin cancelled by perforation. File Fiscal Roquevaire 27 02 1886 MM.jpg A French revenue stamp with a manuscript cancel. File Nepal revenue stamp.jpg A revenue stamp of Nepal for court fees with a punched cancel as well as handstamps. gallery Values Postage stamps valid for either fiscal or postal purposes are often worth less when fiscally used than when postally used. References Reflist Category Philatelic terminology Category Revenue stamps es Cancelaci n fiscal ru ... more details
Infobox law enforcement agency doc autocat off agencyname Fiscal Guard nativename Guarda Fiscal nativenamea nativenamer commonname abbreviation GF fictional patch patchcaption logo logocaption badge badgecaption flag flagcaption imagesize motto mottotranslated formedyear 1885 formedmonthday Setember 17 preceding1 dissolved 1993 superseding Fiscal Brigade of the Guarda Nacional Republicana GNR employees 8500 military br 100 civilian volunteers budget legalpersonality country Portugal countryabbr national yes federal international divtype divname divdab subdivtype subdivname subdivdab map mapcaption sizearea sizepopulation legaljuris governingbody Ministry of Finance Portugal governingbodyscnd constitution1 police yes local military yes provost gendarmerie yes religious speciality1 secret overviewtype overviewbody headquarters Lisbon hqlocmap hqlocmapwidth hqlocmapheight hqlocmapborder hqlocleft hqloctop hqlocmappoptitle sworntype sworn unsworntype unsworn multinational electeetype minister1name minister1pfo chief1name chief1position Commander General parentagency child1agency unittype unitname officetype officename provideragency uniformedas stationtype stations airbases lockuptype lockups ... patronsaint website footnotes reference The Guarda FiscalFiscal Guard in English language English ... of peace, the Guarda Fiscal was under the authority of the Ministry of Finance Portugal Ministry of Finance . In case of war, the Guarda Fiscal would pass for the authority of the Portuguese Armed Forces , forming combat units that would be used primarily in the border defense. The Guarda Fiscal ... and customs service. In 1993 , the Guarda Fiscal was dissolved as an independent corps, becoming the Fiscal Brigade of the National Republican Guard GNR . In 2009 , the Fiscal Brigade was divided into the current Fiscal Action and Coastal Control units of the GNR. See also Financial Guard disambiguation ... Fiscal ... more details
Scots law A fiscal fine is a form of deferred prosecution agreement in Scotland issued by a procurator fiscal for certain summary offence s as an alternative to prosecution. Fiscal fines can vary between 50 and 300, but a compensation offer may be issued either separately or additionally with similar effect but with payment going to the victim of crime these can be of any amount not exceeding 500. ref http www.scotcourts.gov.uk payyourfine DirectMeasures.asp ref Whilst not being recorded as a conviction or formal admission of guilt, the payment of a fiscal fine can be revealed in certain circumstances. ref http www.scotcourts.gov.uk payyourfine DirectMeasures.asp ref The power to issue fiscal fines is conferred by section 50 of the Criminal Proceedings etc. Reform Scotland Act 2007. Controversy The Scotsman newspaper reported in 2008 that fiscal fines were being used to deal with violent and serious crimes, contrary to previous assurances from the Crown Office . ref http www.heraldscotland.com anger as violent criminals get fiscal fine deals 1.883119 ref The enforcement regime was also criticised in the Scottish Parliament when figures revealed 45 of fiscal fines issued remained unpaid. ref http www.heraldscotland.com almost half of fiscal fines are unpaid despite enforcement regime 1.906055 ref References reflist External links http www.opsi.gov.uk legislation scotland acts2007 asp 20070006 en 5 pt2 pb7 l1g33 http www.opsi.gov.uk legislation scotland acts2007 asp 20070006 en 7 pt3 pb2 http www.scotland.gov.uk Resource Doc 264423 0079241.pdf http www.journalonline.co.uk News 1006390.aspx http www.scotland.gov.uk News Releases 2008 05 20083642 Category Scottish criminal law Scots law stub ... more details
Infobox newspaper image Image TFT WIKIPEDIA lg.jpg 175px border caption Screenshot name The Fiscal Times type Daily news and opinion website foundation 2010 owners The Fiscal Times, LLC headquarters 529 ... editor Eric Pianin website http www.thefiscaltimes.com thefiscaltimes.com The Fiscal Times TFT ... to charge that there is an inherent bias in Fiscal Times reporting. ref name NYT cite news url http ... work New York Times date 5 January 2010 accessdate 5 April 2011 first Richard last P rez Pe a ref The Fiscal ... and politics, business and economy, and life and money focuses on the impact of fiscal policy on business and consumers and on how business and consumer behavior influences government fiscal policy. Its news coverage follows the Presidency, Congress and the Federal Reserve, the euro zone fiscal ... who has long advocated for deficit reduction, The Fiscal Times has been accused by some liberal advocacy ... Post published its initial Fiscal Times authored article on December 31, 2009, the Post recognizing ... s alliance with Fiscal Times By Andy Alexander, The Washington Post, January 11, 2010 ref The news ... criticized his paper s lack of transparency but defended the partnership with the Fiscal Times, noting that Peter Peterson had informed him that his funding of the Fiscal Times had no strings ... A controversial Post partnership with the Fiscal Times By Andrew Alexander, The Washington Post, January 10, 2010 ref Celebrating the February 2010 launch of The Fiscal Times website, an article in The Washington ... pictures archive 2535 the launch of the fiscal times title The Launch of the Fiscal Times last Wilkie ... digital news and opinion service in March 2010 characterized the Fiscal Times as tycoon funded propaganda ... index.php blogs beat the press peter petersons fiscal times blesses deficit reducers as being non ideological and washington post concurs title Peter Peterson s Fiscal Times Blesses Deficit Reducers ... in Reporting again criticized the Washington Post, for publishing another Fiscal Times authored ... more details
Refimprove date April 2009 Public finance In economics and political science , fiscal policy is the use ... 5657&PMDbProductId 5475 doi id isbn 0 13 063085 3 ref Fiscal policy can be contrasted with the other ... the economy by controlling interest rates and spending. The two main instruments of fiscal policy are government ... activity The pattern of resource allocation The distribution of income. Fiscal policy refers to the use of the government budget to influence the first of these economic activity. Stances of fiscal policy The three possible stances of fiscal policy are neutral, expansionary and contractionary. The simplest definitions of these stances are as follows A neutral stance of fiscal policy implies ... has a neutral effect on the level of economic activity. An expansionary stance of fiscal policy involves government spending exceeding tax revenue. A contractionary fiscal policy occurs when government ... of the business cycle is considered to represent a neutral fiscal policy stance. Methods of funding ... of fiscal reserves. Sale of fixed assets e.g., land . Borrowing A fiscal deficit is often funded by issuing ... or borrowing it refers to the government borrowing from the public. Consuming prior surpluses A fiscal ... effects of fiscal policy Governments use fiscal policy to influence the level of aggregate demand in the economy ... debate the effectiveness of fiscal stimulus. The argument mostly centers on crowding out economics ... to the objective of a fiscal stimulus. Neoclassical economists generally emphasize crowding out while Keynesians argue that fiscal policy can still be effective especially in a liquidity trap where ... neoclassical economists argue that crowding out completely negates any fiscal stimulus this is known ... opposed Keynes call in the 1930s for fiscal stimulus. The same general argument has been repeated by some neoclassical economists up to the present. In the classical view, the expansionary fiscal policy ..., all other things being equal, the bonds issued from a country executing expansionary fiscal ... more details
Fiscal sponsorship refers to the practice of non profit organization s offering their Legal status legal ... non profit. Ref cite web url http trustforconservationinnovation.org become files Fiscal Sponsorship Report2011.pdf title Fiscal Sponsorship the state of a growing service author Trust for Conservation Innovation accessdate 2011 08 30 date 2003 09 29 Ref Benefits Fiscal sponsorship can enable ... become files Fiscal Sponsorship Report2011.pdf title Fiscal Sponsorship ... date 2003 09 29 Ref Projects may seek fiscal sponsorship for various reasons an anticipated short lifespan ... services. Fiscal sponsors can also assist nascent projects in developing the necessary organizational ... become files Fiscal Sponsorship Report2011.pdf title Fiscal Sponsorship the state ... 09 29 Ref Risks Fiscal sponsorship arrangements, if not handled carefully, can be vulnerable to the criticism ... not qualified to receive them. However, in the last decade, the phenomenon of fiscal sponsorship has ..., and artistic endeavors. Non profit institutions solely devoted to fiscal sponsorship have sprung up ... images WCTEO Gregory Colvin.pdf title Fiscal Sponsorship author Gregory L. Colvin, Esq. accessdate ... by the sponsor. Ref cite web url http www.nonprofitlawblog.com home 2006 12 fiscal sponsors.html title Nonprofit Law Blog Fiscal Sponsorship Basics author Gene Takagi Law Firm accessdate 2007 12 12 date 2006 12 24 Ref Models of fiscal sponsorship Fiscal sponsorship is practiced with many different models, which offer different benefits. Comprehensive Fiscal Sponsorship Distinctions In a Comprehensive Fiscal Sponsorship Relationship, the fiscally sponsored project becomes a program of the fiscal ... part of the fiscal sponsor who maintains all legal and fiduciary responsibility for the sponsored ... sector. The fiscal sponsor assures funders that the purposes and any restrictions of all grants ... NNFS Guidelines for Comprehensive Fiscal Sponsorship.pdf title Guidelines for Comprehensive Fiscal ... more details
Taxobox name Common Fiscal image Lanius collaris1.jpg image caption Adult male L. c. humeralis regnum Animal ia phylum Chordate Chordata classis Bird Aves ordo passerine Passeriformes familia shrike Laniidae genus Lanius species L. collaris binomial Lanius collaris status LC status system IUCN3.1 status ref ref IUCN2006 assessors BirdLife International year 2004 id 50975 title Lanius collaris downloaded 12 May 2006 Database entry includes justification for why this species is of least concern ref binomial authority Carolus Linnaeus Linnaeus , 1766 The Common Fiscal Lanius collaris is a member of the shrike family found through most of Sub Saharan Africa . It is also sometimes named Fiscal Shrike , as well as Jackie Hangman or Butcher Bird due to its habit of impaling its prey on acacia thorns to store the food for later consumption. It is sometimes split into two species Southern Fiscal L. collaris and Northern Fiscal L. humeralis . ref http www.worldbirdnames.org updates en.html ENGLISH NAME UPDATES IOC Version 2.9 July 10, 2011 , IOC World Bird List ref Identification This is a fairly distinctive 21&ndash 23 cm long passerine with white underparts and black upperparts extending from the top of the head down to the tail. The bird has a characteristic white V on the back and a relatively ... Common Fiscal is distinguished from other black headed fiscals by the back and tail pattern, if those are well seen. In that case it only be confused with the Fiscal Flycatcher , although the white ... of the Common Fiscal. Juveniles offer more identification challenges. A likely source of confusion ... Shrike . Habits The Common Fiscal is usually solitary and hunts insect s and small rodent s from an exposed ... of hunting perches. Installing more artificial perches causes the fiscal to reduce its territory size and allow more birds in the affected range. Habitat The Common Fiscal lives in a wide range ... species common fiscal lanius collaris Common Fiscal videos, photos & sounds on the Internet ... more details
Trade bloc Fiscal union is the integration of the fiscal policy of nations or states. Under fiscal union decisions about the collection and expenditure of taxes are taken by common institutions, shared by the participating governments. For example, in federal nations such as the United States, fiscal policy is determined to a large extent by the central government, which is empowered to raise taxes, borrow and spend. File Economic integration stages World .png thumb left 334px Stages of economic integration around the World br each country colored according to the most advanced trade pact agreement that it participates into. legend 008000 Economic and Monetary Union CARICOM Single Market and Economy CSME Eastern Caribbean Currency Union EC , Economic and Monetary Union of the European Union EU Eurozone legend 00FF00 Economic union CARICOM Single Market and Economy CSME , Single market of the European Union EU legend 00FFFF Customs and Monetary Union Economic and Monetary Community of Central Africa CEMAC Central African CFA franc franc , West African Economic and Monetary Union UEMOA West African CFA franc franc legend 804000 Common market European Economic Area EEA , European Free Trade Association EFTA , Common Economic Space CIS CES legend FF8040 Customs union Andean Community ... SICA , Trans Pacific Strategic Economic Partnership TPP European Union Main European Fiscal Union It is often proposed that the European Union adopt a form of fiscal union. Most member states of the EU .... Control over fiscal policy is a traditionally considered central to national sovereignty, and today there is no substantial fiscal union between independent nations. However the EU has certain limited fiscal powers. It has a role in deciding the level of VAT consumption taxes and tariffs on external ... Pact among members of the Eurozone common currency area intended to co ordinate the fiscal policies ... 12 13 ref See also Eurozone Fiscal policies Fiscal policies in the Eurozone Fiscal federalism References ... more details
Even though the term fiscal space is new, the concept itself is old. ref Rathin Roy, Antoine Heuty 2009 Fiscal space policy options for financing human development, UNDP ref The term means different things to different people in development, financial and aid communities. Peter Heller 2005 defined it as room in a government s budget that allows it to provide resources for a desired purpose without jeopardizing the sustainability of its financial position or the stability of the economy. ref See http www.imf.org external pubs ft fandd 2005 06 basics.htm Peter Heller Back to Basics Fiscal Space What It Is and How to Get It ref The crucial point of debate is in how resources that define the fiscal space should be viewed and thus calculated. In particular, unlike the IMF World Bank, ref See http www wds.worldbank.org external default WDSContentServer IW3P IB 2006 02 07 000160016 20060207101539 Rendered PDF 3519910vol.01.pdf World Bank, Infrastructure Lessons from the Last Two Decades of World Bank Engagement, January 30, 2006 ref ref http siteresources.worldbank.org DEVCOMMINT Documentation 20890698 DC2006 0003 E FiscalPolicy.pdf World Bank, Development Committee, Fiscal Policy for Growth & Development FPGD An Interim Report, April 23, 2006. ref the UN agencies advocates defining it in relation to the extent to which a government can mobilize resources to a means to combat poverty and achieve the Millennium Development Goals MDGs . Most influential definitions The most influential definitions of the term fiscal space come from international institutions, e.g. the IMF and the World Bank, the United Nation agencies, e.g. UNDP, WHO, and UNICEF, and the aid organizations, e.g. OECD. There are however, main differences between the those definition. Notes Reflist Economics stub Category Economics Category Fiscal policy ... more details
Scots law A procurator fiscal pl. procurators fiscal is a public prosecutor in Scotland . They investigate ... reporting agencies such as Her Majesty s Revenue and Customs . ref Procurators Fiscal cite web title ... 08 10 ref For the majority of crime s in Scotland the procurators fiscal present cases for the prosecution ... could be a public defender working for the Public Defence Solicitors Office . The procurator fiscal ... and Rights of Prosecutors, which the Crown Office and Procurator Fiscal Service adopted in 1999, states ... Office and Procurator Fiscal Service accessdate 2009 08 10 ref ref ...the Lord Advocate as regards procurators fiscal may from time to time issue such instructions as may be deemed necessary for the purpose ... for which the Lord Advocate may issue instructions to procurators fiscal under section 8 1 of the M1Sheriff ... 10 ref Origins The origin of the office is uncertain but, as the title suggests, the procurator fiscal ... with financial fiscal responsibilities the procurator fiscal collected fines. ref cite web title ... procurators fiscal full responsibility in law for prosecution of all criminal acts in Scotland. ref ... on 2009 08 10. ref Originally the fiscal was the sheriff s official and tenure of the office was at the pleasure ... Fiscal, Small Debts Scotland Act 1829 in http books.google.com books?id 5bAuAAAAIAAJ The Statutes .... Retrieved on 2009 08 10. ref With the decline of private prosecution the fiscal came to be regarded ... Kingdom government started to pay procurators fiscal to take precognitions and in 1907 the right of appointing procurators fiscal was transferred to the Lord Advocate. ref In 1907 the Sheriff Courts Scotland Act vested the right of appointment of procurators fiscal to the Sheriff Courts in the Lord Advocate. cite web title Historical development of the office of Procurator Fiscal url http www.copfs.gov.uk News Historical HistDevPF publisher Crown Office and Procurator Fiscal Service accessdate 2009 08 10 ref Prosecution of crimes Procurators fiscal make preliminary investigations into criminal ... more details
Taxobox name Fiscal Flycatcher status LC status system IUCN3.1 image Sigelus silens.jpg image caption Male image2 Sigelus silens 2.jpg image2 caption Female in South Africa regnum Animal ia phylum Chordate Chordata classis Bird Aves ordo passerine Passeriformes familia old World flycatcher Muscicapidae genus Sigelus genus authority Jean Cabanis Cabanis , 1850 species S. silens binomial Sigelus silens binomial authority George Shaw Shaw , 1809 The Fiscal Flycatcher , Sigelus silens , is a small passerine bird in the Old World flycatcher family . It is a resident breeder in Botswana , South Africa , Lesotho , Mozambique and Swaziland , and a Vagrancy biology vagrant to Namibia . It is the Monotypic taxon only member of the genus Sigelus . This species is found in subtropical open woodland , dry savanna , shrubland and suburban gardens. Description This black and white bird gets its name from its resemblance to the Common Fiscal , a shrike . The Fiscal Flycatcher is 17 20 cm in length. The adult male is black above and white below with white wing patches and white sides to the tail. The female is brown, not black, above. The juvenile is like the female but duller and with brown spots and scalloping above and below. The Bird vocalization song is a weak chittering, and the alarm call is tssisk . The male can be confused with the Common Fiscal, but the shrike has a heavy hooked beak bill , a white patch on the shoulder rather than the lower wing, and has no white its longer tail. The Fiscal Flycatcher is larger than the male Collared Flycatcher , which has a white collar and lacks white wing panels. Behaviour The Fiscal Flycatcher builds an open cup nest from thin stems and other plant material and lined with plant down. It is placed in a dense bush. The Fiscal Flycatcher feeds on insects, often taken in flight. References Ian Sinclair, Phil Hockey and Warwick Tarboton ... fr Gobemouche fiscal hu G bicsk p l gykap nl Sigelus ... more details
Fiscal drag happens when the government s net fiscal position spending minus taxation fails to cover the net savings desires of the private economy, also called the private economy s spending gap earnings minus spending and private investment . The resulting lack of aggregate demand leads to deflationary pressure, or drag, on the economy, essentially due to lack of state spending or to excess taxation. One cause of fiscal drag may be bracket creep, where progressive taxation increases automatically as taxpayers move into higher tax brackets due to inflation. This tends to moderate inflation, and can be characterized as an automatic stabilizer to the economy. Fiscal drag can also be a result of a hawkish stance towards government finances. Bracket creep Bracket creep describes the process by which inflation pushes wages and salaries into higher tax bracket s. Many progressive tax progressive ... of income as tax has increased this is fiscal drag. The Alternative Minimum Tax originally ... by 2010. The US Federal surplus of the late Clinton years is an example of fiscal drag from declining .... ref http www.dbresearch.com PROD DBR INTERNET EN PROD PROD0000000000033362.pdf U.S. Fiscal Policy Budget surpluses and debt repayment the negative aspects , Deutsche Bank ref Real fiscal drag Real fiscal drag takes place when tax thresholds are increased in line with price rises to avoid nominal fiscal drag , but where a growing economy means that earnings rise faster still, so increasing taxes ... revenues to swell due to both nominal and real fiscal drag without either increases in the tax ... A Z Fiscal drag http www.oecd.org document 7 0,3343,en 2649 34487 40255097 1 1 1 1,00.html Fiscal ... p cam camdae 0025.html Fiscal Drag An Automatic Stabiliser? , by http ideas.repec.org e ... Will Fiscal Drag Survive? , by Friedrich Heinemann http news.bbc.co.uk 1 hi business 3006454.stm Tax bands, a chancellor s best friends , BBC News references Category Fiscal policy Category ... more details
Fiscal illusion is a public choice theory of government expenditure first developed by the Italian economist Amilcare Puviani . ref name puviani1897 cite journal last Puviani first Amilcare title Teoria della illusione nelle entrate publiche journal Perugia year 1897 ref ref name puviani1903 cite journal last Puviani first Amilcare title Teoria della illusione Finanziaria journal Palermo year 1903 series German translation http en.calameo.com read 000068062e86e93926bfc Die Illusionen in der ffentlichen Finanzwirtschaft ref Fiscal illusion suggests that when government revenues are unobserved or not fully observed by taxpayers then the cost of government is perceived to be less expensive than it actually is. Since some or all taxpayers benefit from government expenditures from these unobserved or hidden revenues the public s demand for government expenditures increases, thus providing politicians incentive to expand the size of government. Fiscal illusion has been used to explain the flypaper effect often seen when a higher level of government provides a grant to a lower level of government. Here, instead of reducing taxes in order to pass on the benefits of the grant to local taxpayers .... Fiscal illusion is invoked as an explanation because the local taxpayers are under the mistaken perception that the grant is to local government and not, in fact, to them. Another example of fiscal illusion ... directly, may vote for an expansion of local government services. Fiscal illusion theory suggests ... fiscal illusion and results in greater public expenditure than would be the case in an idealized system ... 01 19 ref Finally, another example of fiscal illusion may be seen in deficit spending . CATO Institute ... attempt to measure fiscal illusion clarify date January 2011 for almost 70 democracies since 1960. ref Mourao, Paulo 2008 . Towards a Puviani s Fiscal Illusion Index . Hacienda Publica Espanola ... Policy Report March April 2004. Category Public choice theory Category Fiscal policy Category Taxation ... more details
refimprove date October 2010 Green economics sidebar Fiscal Environmentalism is a wiktionary hybrid hybrid term of two traditional and often conflicting Philosophy philosophies , environmentalism and fiscal conservatism , created to emphasize the growing understanding of the middle ground between the two, where the goals of each are simultaneously fulfilled. The result is an innovative business practice based upon principles of intelligent environmental design and financial discipline , associated with each. Concept Traditional practices of Stewardship environmental stewardship including Conservation ethic preservation , elimination of waste , and increased Efficient energy use energy efficiency , complement bottom line driven economic policy including increased profitability, reduced waste, and organizational efficiency . As future economic growth will demand both a higher degree of environmental awareness and a stronger utilization of available investment monies, the hallmarks of an efficiently organized and profitable company, organization, government, or household stand to benefit from environmentalism s holistic approach. Fiscal environmentalism is a useful term for individuals who are familiar with either of the philosophies, and is related to very general concepts such as sustainable business practices and socially responsible business practices , and other concepts more specific to traditional fields, such as Ecological Economics , and Environmental Management Systems. Compared to these other terms, fiscal environmentalism emphasizes fiscal discipline. It is used in discussions ... awareness while still focusing on bottom line success. Corporate examples Recent examples of fiscal ... environmental practices, has begun to embrace a fiscal environmentalist approach, if only to save ... finance References reflist DEFAULTSORT Fiscal Environmentalism Category Environmentalism Category Environmental economics Category Fiscal policy Category Taxation ... more details
Taxobox name Taita Fiscal status LC status system IUCN3.1 image Lanius dorsalis1.jpg image caption Adult regnum Animal ia phylum Chordate Chordata classis Bird Aves ordo passerine Passeriformes familia shrike Laniidae genus Lanius species L. dorsalis binomial Lanius dorsalis binomial authority Jean Cabanis Cabanis , 1878 The Taita Fiscal , Lanius dorsalis , is a member of the shrike family found in east Africa , from southeastern Sudan and southern Ethiopia to northeastern Tanzania . Its habitat is dry open thornbush and acacia and other dry open woodland. Description This is a fairly distinctive 21 cm long passerine with white underparts and a black crown, hindneck and wings. The back is grey, the rump is white, and there is a characteristic white V on the back. The tail is relatively long and black with white outer feathers. There is a small white patch on the wings. The bill, eyes and legs are black. The adult male and female Taita Fiscal have similar plumage, except for a rufous lower flank of the female which is usually hidden by the wing. The juvenile is mainly brown black above, with barring on the head and buff tips to the shoulder feathers. Its underparts are whitish with darker barring. The adult Taita Fiscal is distinguished from other black headed fiscals by the grey back and wing pattern, if those are well seen. It gives a jumbled mix of shrike like whistles and buzzes, including a chwaa pikerrek chrrrr yook pikechik song. Habits The Taita Fiscal is usually solitary and hunts insect s and small vertebrate s from an exposed perch or the tops of shrubs. The nest is a twig and grass cup built in a thorn tree. Three or four white eggs blotched with grey or white is the typical clutch. References Tony Harris and Kim Franklin, Shrikes & Bush Shrikes Christopher Helm, 2000 ISBN 0691070369 Category Lanius Category Birds of Africa eo Grizdorsa kapu olanio ... more details
accounting A fiscal year or financial year , or sometimes budget year is a period used for calculating ... . Fiscal years vary between businesses and countries. Fiscal year may also refer to the year used ... and for accurate stock taking to always end their fiscal year on the same day of the week, where local legislation permits. Thus some fiscal years will have 52 weeks and others 53. Major corporations ... to change since privatisation . Nevertheless, the fiscal year is identical to the calendar year ... . Citation needed date July 2009 Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the school year , and because the school is normally less ... communication based organizations use a Broadcast calendar as the basis for their fiscal year. Operation ... , companies that are part of a Business group group of businesses must use nearly the same fiscal year ... , with consolidating entries to adjust for transactions between units with different fiscal years, so ... 2010 11 or sometimes just financial year 2011 . Colombia In Colombia , the Fiscal Year starts January ... 2 digits of the national id. Costa Rica The Fiscal Year in Costa Rica spans from October 1 until ... Federal Provincial Fiscal Arrangements Act ref Hong Kong , ref https www.cia.gov library publications ... financial year . China The fiscal year for all entities starts on January 1 and ends December 31, consistent ... Republic of Egypt , the fiscal year starts on July 1 and concludes on June 30. France Effective 1911 Fiscal year is calendar year Ref Hansard HC Deb 22 March 1911 vol 23 cc378 82 McKENNA Germany The state s fiscal year is the calendar year 1 Jan 31 Dec, http bundesrecht.juris.de bho 4.html 4 BHO . A business can choose another fiscal year. Ireland Republic of Ireland Ireland also used the year ... Effective 1911 Fiscal year is 1 Jul through 30 Jun Ref Hansard HC Deb 22 March 1911 vol 23 cc378 82 ... CIA The World Factbook Japan ref the government s financial year runs from April 1 to March 31. The fiscal ... more details
Taxobox name Teita Fiscal image Lanius dorsalis1.jpg status LC status system IUCN3.1 regnum Animalia phylum Chordata classis Aves ordo Passeriformes familia Laniidae genus Lanius species L. dorsalis binomial Lanius dorsalis binomial authority Jean Cabanis Cabanis , 1878 synonyms The Teita Fiscal Lanius dorsalis is a species of bird in the Laniidae family. It is found in Ethiopia , Kenya , Somalia , Sudan , Tanzania , and Uganda . Its natural habitat s are subtropical or tropical dry shrubland and subtropical or tropical dry lowland grassland . Commons Lanius dorsalis References BirdLife International 2004. http www.iucnredlist.org search details.php 50972 all Lanius dorsalis . http www.iucnredlist.org 2006 IUCN Red List of Threatened Species. Downloaded on 26 July 2007. Category Lanius Category Birds of Africa Laniidae stub es Lanius dorsalis hu Taita g bics pt Lanius dorsalis zh ... more details
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