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Article
Publication date: 1 March 2003

John R. Bartle, Carol Ebdon and Dale Krane

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition…

Abstract

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local revenues. While the property tax still serves as one primary source of local government revenue, increasingly other sources are used to pay for local government. This paper first examines that trend, the forces behind it, and its regional impact. We then explore trends in three central states - - Iowa, Nebraska, and Arkansas -- that have experienced substantial revenue shifts in recent years. A concluding section discusses the options for the future.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 5 June 2017

Lucia Blazinska, Martin Rusnak and Margareta Kacmarikova

Sickness absence is a major public health and economic problem. The purpose of this paper is to evaluate the effects of a legislative intervention that concerns reduction…

Abstract

Purpose

Sickness absence is a major public health and economic problem. The purpose of this paper is to evaluate the effects of a legislative intervention that concerns reduction of compensation levels in sickness absence in the Slovak Republic. In addition, the study encompasses appraisal of effects reflected by related indicators.

Design/methodology/approach

The paper describes an evaluation study, based on national statistics from relevant sources. Numeric data were used for characterizing the dynamics of sickness absence in Slovakia in the years 1997-2013. Statistical programmes join-point and R-environment were used for analytical purposes in terms of Wilcoxon test and linear regression.

Findings

The results suggest that following the implementation of the Act No. 462/2003 Coll. the number of new cases as well as the proportion of sickness absence among insured persons decreased by 50 per cent (from 2003 – 60/100 to 2004 – 30,8/100). Average duration of inability to work increased to 6.5 days and there were more women compared to men on sick leave. The most frequent causes of sickness absence were respiratory diseases, muscular-skeletal diseases and injuries outside the workplace.

Research limitations/implications

The trend of sickness absence can be influenced by many others factors, but the research is mainly focussed on legislative impact.

Originality/value

The research indicates an effect of legislative intervention at national level.

Details

International Journal of Workplace Health Management, vol. 10 no. 3
Type: Research Article
ISSN: 1753-8351

Keywords

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