The decentralization system impacts the change of the local tax regulation. Based on the Law No 34 of 2000 on local tax and retribution, local government may determine new kind of taxes besides what has established in this Law, but they must refer to the available criteria. Tax as one of the important local incomes to finance either the government operation or local development and to support the accountable, real, and extant decentralization . After the Law No 34 of 2000 has been replaced by the law No 28 of 2009 on local tax and retribution, local government is not allowed to pick up tax other than what the law has determined. The basis of the tax and the discretion is extended. To improve the tax accountability; this law stipulates that some parts of tax income should be allocated to finance activities relevant to such tax.<br /><br />Keywords : Local Tax
This paper models the local tax mix determination process in the presence of statewide fiscal limitations—the decentralized government finance archetype—and shows how excess sensitivity of local public spending to grants (the conventionally and somewhat misleadingly termed “flypaper effect”) arises in the constrained tax mix irrespective of whether lower or upper limits bind and how it cannot, in general, be taken as a symptom of local government overspending. An empirical application to Italian province panel data provides consistent evidence of the role of corner solutions produced by two-sided tax limits in explaining the sensitivity of local public expenditures to grants.
Up-to-date market dynamics and intense competition have forced a production system to be more widely distributed and decentralized than ever, and the production system itself can be regarded as a collaborative network of autonomous production resources in which the responsibility of decision making is also decentralized into individual autonomous entities. The conventional resource management models, however, are not suitable for the distributed and decentralized environment because of their centralized nature. In this paper, an agent-based resource management model is proposed. The proposed model applies employment relation-driven fractal organization (FrOrg) into organizational model for distributed production resources and presents a resource management framework based on employment contracts. The fractal organization is a structured association in which a self-similar pattern recursively appears, and employment relations between production resources are recursively constructed throughout the entire production system.
Who shall live when not all can live? Although this question has been urgently forced upon us by the dramatic use of artificial internal organs and organ transplantations, it is hardly new. George Bernard Shaw dealt with it in “The Doctor's Dilemma”: Sir Patrick.Well, Mr. Savior of Lives: which is it to be? That honest decent man Blenkinsop, or that rotten blackguard of an artist, eh?Ridgeon.It's not an easy case to judge, is it? Blenkinsop's an honest decent man; but is he any use? Dubedat's a rotten blackguard; but he's a genuine source of pretty and pleasant and good things.Sir Patrick.What will he be a source of for that poor innocent wife of his, when she finds him out?Ridgeon.That's true. Her life will be a hell.Sir Patrick.And tell me this. Suppose you had this choice put before you: either to go through life and find all the pictures bad but all the men and women good, or go through life and find all the pictures good and all the men and women rotten. Which would you choose?1 A significant example of the distribution of scarce medical resources is seen in the use of penicillin shortly after its discovery. Military officers had to determine which soldiers would be treated—those with venereal disease or those wounded in combat.2 In many respects such decisions have become routine in medical circles. Day after day physicians and others make judgments and decisions “about allocations of medical care to various segments of our population, to various types of hospitalized patients, and to specific individuals,”3 for example, whether mental illness or cancer will receive the higher proportion of available funds. Nevertheless, the dramatic forms of “Scarce Life-Saving Medical Resources” (hereafter abbreviated as SLMR) such as hemodialysis and kidney and heart transplants have compelled us to examine the moral questions that have been concealed in many routine decisions. I do not attempt in this paper to show how a resolution of SLMR cases can help us in the more routine ones which do not involve a conflict of life with life. Rather I develop an argument for a particular method of determining who shall live when not all can live. No conclusions are implied about criteria and procedures for determining who shall receive medical resources that are not directly related to the preservation of life (e.g. corneal transplants) or about standards for allocating money and time for studying and treating certain diseases.Just as current SLMR decisions are not totally discontinuous with other medical decisions, so we must ask whether some other cases might, at least by analogy, help us develop the needed criteria and procedures. Some have looked at the principles at work in our responses to abortion, euthanasia, and artificial insemination.4 Usually they have concluded that these cases do not cast light on the selection of patients for artificial and transplanted organs. The reason is evident: in abortion, euthanasia, and artificial insemination, there is no conflict of life with life for limited but indispensable resources (with the possible exception of therapeutic abortion). In current SLMR decisions, such a conflict is inescapable, and it makes them so morally perplexing and fascinating. If analogous cases are to be found, I think that we shall locate them in moral conflict situations.An especially interesting and pertinent one is U.S. v. Holmes.5 In 1841 an American ship, the William Brown, which was near Newfoundland on a trip from Liverpool to Philadelphia, struck an iceberg. The crew and half the passengers were able to escape in the two available vessels. One of these, a longboat, carrying too many passengers and leaking seriously, began to founder in the turbulent sea after about twenty-four hours. In a desperate attempt to keep it from sinking, the crew threw over board fourteen men. Two sisters of one of the men either jumped overboard to join their brother in death or instructed the crew to throw them over. The criteria for determining who should live were “not to part man and wife, and not to throw over any women.” Several hours later the others were rescued. Returning to Philadelphia, most of the crew disappeared, but one, Holmes, who had acted upon orders from the mate, was indicted, tried, and convicted on the charge of “unlawful homicide.”We are interested in this case from a moral rather than a legal standpoint, and there are several possible responses to and judgments about it. Without attempting to be exhaustive I shall sketch a few of these. The judge contended that lots should have been cast, for in such conflict situations, there is no other procedure “so consonant both to humanity and to justice.” Counsel for Holmes, on the other hand, maintained that the “sailors adopted the only principle of selection which was possible in an emergency like theirs,—a principle more humane than lots.”Another version of selection might extend and systematize the maxims of the sailors in the direction of “utility”; those are saved who will contribute to the greatest good for the greatest number. Yet another possible option is defended by Edmond Cahn in The Moral Decision. He argues that in this case we encounter the “morals of the last days.” By this phrase he indicates that an apocalyptic crisis renders totally irrelevant the normal differences between individuals. He continues, In a strait of this extremity, all men are reduced—or raised, as one may choose to denominate it—to members of the genus, mere congeners and nothing else. Truly and literally, all were “in the same boat,” and thus none could be saved separately from the others. I am driven to conclude that otherwise—that is, if none sacrifice themselves of free will to spare the others—they must all wait and die together. For where all have become congeners, pure and simple, no one can save himself by killing another.6 Cahn's answer to the question “who shall live when not all can live” is “none” unless the voluntary sacrifice by some persons permits it.Few would deny the importance of Cahn's approach although many, including this writer, would suggest that it is relevant mainly as an affirmation of an elevated and, indeed, heroic or saintly morality which one hopes would find expression in the voluntary actions of many persons trapped in “borderline” situations involving a conflict of life with life. It is a maximal demand which some moral principles impose on the individual in the recognition that self-preservation is not a good which is to be defended at all costs. The absence of this saintly or heroic morality should not mean, however, that everyone perishes. Without making survival an absolute value and without justifying all means to achieve it, we can maintain that simply letting everyone die is irresponsible. This charge can be supported from several different standpoints, including society at large as well as the individuals involved. Among a group of self-interested individuals, none of whom volunteers to relinquish his life, there may be better and worse ways of determining who shall survive. One task of social ethics, whether religious or philosophical, is to propose relatively just institutional arrangements—which criteria and procedures of selection is most satisfactory in view of the human condition (man's limited altruism and inclination to seek his own good) and the conflicting values that are to be realized?There are several significant differences between the Holmes and SLMR cases, a major one being that the former involves direct killing of another person, while the latter involve only permitting a person to die when it is not possible to save all. Furthermore, in extreme situations such as Holmes, the restraints of civilization have been stripped away, and something approximating a state of nature prevails, in which life is “solitary, poor, nasty, brutish and short.” The state of nature does not mean that moral standards are irrelevant and that might should prevail, but it does suggest that much of the matrix which normally supports morality has been removed. Also the necessary but unfortunate decisions about who shall live and die are made by men who are existentially and personally involved in the outcome. Their survival too is at stake. Even though the institutional role of sailors seems to require greater sacrificial actions, there is obviously no assurance that they will adequately assess the number of sailors required to man the vessel or that they will impartially and objectively weigh the common good at stake. As the judge insisted in his defense of casting lots in the Holmes case: “In no other than this [casting lots] or some like way are those having equal rights put upon an equal footing, and in no other way is it possible to guard against partiality and oppression, violence, and conflict.” This difference should not be exaggerated since self-interest, professional pride, and the like obviously affect the outcome of many medical decisions. Nor do the remaining differences cancel Holmes' instructiveness.Which set of arrangements should be adopted for SLMR? Two questions are involved: Which standards and criteria should be used? And, Who should make the decision? The first question is basic, since the debate about implementation, e.g. whether by a lay committee or physician, makes little progress until the criteria are determined.We need two sets of criteria which will be applied at two different stages in the selection of recipients of SLMR. First, medical criteria should be used to exclude those who are not “medically acceptable.” Second, from this group of “medically acceptable” applicants, the final selection can be made. Occasionally in current American medical practice, the first stage is omitted, but such an omission is unwarranted. Ethical and social responsibility would seem to require distributing these SLMR only to those who have some reasonable prospect of responding to the treatment. Furthermore, in transplants such medical tests as tissue and blood typing are necessary, although they are hardly fully developed.“Medical is not as as many since there is debate in medical about the relevant and Although can contribute little or nothing to this two may be in First, should be used only to determine the group from which the final selection will be and the attempt to of to should be Medical would exclude some but would not as a of between those who the first For example, if two for were the physicians would not choose the one with the better medical selection would be made on other Second, and should be to an absolute and should be only when they are without related to medical the to with the of which might to most significant moral questions when we to the final the of has been and the number is than the other criteria should be used? should the final selection be First, I shall examine some of the that from to make the final selection in of social these about the and of the I shall the possible for selection or criteria of social on but most they are The and to the society is although this obviously be from his of and the of his to society an is in of these social and has been to suggest the of that affect social value or we encounter the first major of this do we determine the relevant criteria of social of various social are only too does one and the of the life, that day we may how to or or the value in in the same and way that has I am not that we can or that we should attempt to do if the various social and human in could be how do we determine how much we will to Which will have in case of more in the light of which values and principles do we social possible way of determining the values which should be in selection has been by He that our medical decisions about allocating resources are on an of values by there is no way of we should be and about it. should we He that we the values that most in our society and use them as criteria for distributing SLMR. values can be by or if in this put a greater on than men would have a greater on our SLMR than of is significant and the who was SLMR in might be in as the greatest American since George is criteria that could be applied but at the and as well as individual the criteria of social value that are used in is this more than in the and decisions of the selection committee of the where such as and have been significant for determining who shall As two conclude after these criteria and they who the the way but who have so much to the making of The is no for a with bad to this first of determining social values is a only is it if not to on social but it is easy to our will be in a few and the of actions will it is to which persons will their in in and the of of For these as has might be a but we simply the to the which we must is more than when we think in make us that such an approach to SLMR is the of but this should not be The on another the approach would in the person to his social and it and the of the his as a person which be to his or to It is not at all that we are to live with these of who the artificial has we to the principle that social should determine we patients to be with only when they are go to have have a a good and to the that any for for selection is a to the of view which The is not to all but to that SLMR cases are which involve The however, can have and for from by and can go and seek for criteria for the question of life or death in the of the artificial these criteria to the of human the to which they can be little more than that at by casting The he will be to those in American medical is most to a certain or in of which when is this of the and where it only as a and It only us how all selection criteria and procedures the to us in the of the human condition and its This approach is with his view of the task of us how to and ethics, I would can help us the and in light judgments can be made. Even if all actions in SLMR should involve some may human to a greater than others. that a on any criteria is more than that at by casting selection by would the to the moral and values that we are to maintain a of is that we use some of or such as first or such as a to determine who shall be as a to when and judgments can and must be made. Edmond Cahn who the casting of lots as Cahn it, crisis involves too for and too for other as a to which human these values are with the of it is to have persons rather than determining who shall they are with the outcome of the the such as and of being which make human life it is are to be and in the the it must be that the use of seems and the of criteria in SLMR to make their as and as possible so that does not determine who shall however, the moral and values which might be supported by selection by or A more is that the procedure that I develop the relevant moral too That so the argument might the society and its and not the individual with his illness and upon SLMR. is that the values and principles at work in the may well over those in the both of their and and of the of selection in of social As “The more is the to be made of an and the more the life and the more the for human as a moral principle I is in certain conflict situations, it a significant of by of it be as a and procedure without an the including human which might it. this about the Holmes case: of our upon as the all the and the in our should think rather of of as the of the of those individuals to one another that might have been and by casting The and which on the approach would be in his social role and can be and to by a recognition of his equal to be a is by procedures which of selection by more the by human than does It is not but it is to the of letting all die or only those who have the greatest social and argument can be by values other than individual and of value in the medical is the of between and Which selection criteria are most in with this of Which will and it? is that selection by or is from this which is to for human is an of about It is not simply the that another will a particular but more that another will him in certain will him as a As Although has to do with on a of another person, it is on a of a the to to with or live to and so to another is first of all to him to the principle of morality in his with to as a person, This be in situations when a person decisions about him to be made in of his social for such decisions his as a on of in social value or would have reason for that his had been the that one is being not as an in himself but as a means in medical progress or the of a greater social good is with and of this in the which was after the after the first heart The of between the and is not only an value in the of being an in the treatment. It is to be of its as a the related values of individual and are maintained in selection by other the argument for this Which criteria and procedures would men have to a in which several men are to determine for themselves and their the criteria and procedures by which they would to be to and from SLMR if the need need to two and ask which set of criteria and procedures would be as the most and, indeed, the The are The men are are interested in their own that of members of their and of they are not by Furthermore, they are of their own and to the social do not how they would in a the for SLMR in of social these which would be all or the use of Which would seem the most The By which set of criteria would they to be in or from the of those who will be The choice in this and of would be selection or since this of A possible is that one would to a and choose the I think especially since I that the in this are for their as well as for selection or could be more to the It would make more for men who are self-interested but about their to society to a set of criteria which would in of would selection by as relatively just and for or The and those who are would be greater if the is on social than if it is on and be in these situations, but they would be by the of being relatively by makes this A to would make for the and those who have a specific in It would be for them to his by relatively of criteria in is involved. the of life have us to the of and to the of or human life is an after has an absolute to most of us would that we have as much to it as in Although it is as selection by is in in I am not of any which some of its patients from kidney in to make for later who are better in of social Furthermore, few would it. few would a person from a kidney on the that a person better had just In a of the of by at the of from to patients but were not the had its of in and is at least certain is that we extend this principle first to determine who the patients shall live or that we artificial such as a or first would be more than a since the make their over a of time rather than as a group at one This procedure would be in with at least one principle in our and with our of individual and in to these values can be by how the can be to the one easy way of this task is to maintain the of which to a patients are not that they are being for SLMR in to the treatment. whether is or not is not the significant it is rather for would be most to the is that can be more if of and are and that they are by selection by or has another since it would the need for a committee to examine in of their social This responsibility can be there is a possible of use of selection which is interesting to although I do not it as a good reason for It can be as of the of has that SLMR cases would if these scarce resources were rather than on social would no be a the of and would make certain that they would not be by a selection they would help to or so that medical would be and the that I have are the of to be without If we would we not just after we had in it The direction of argument has been against any and I would this as the way to me one possible way of while at the same time them so that they would be of the approach is that which make it necessary to that one man is indispensable for a society in view of a particular set of it the when the is a for the argument to this has that the of would on those who think that the social in this is so that they simply by the outcome of a or a first first the reason must be rather than that is, we from in this not we to of this to the of our but his would be the in a social value the should be used as a of exception in for example, only if it would a reason to another person from a kidney if all were this to the has been made to we would be to put this of another for a only if we would be in which all are being to a by from it. would make an exception I do not this procedure of I think that one can it while about selection by or If it is a lay committee would be upon to with the since the or others would in be the outcome of or This lay committee would determine whether this was so indispensable at this time and that he had to be saved by the values by It would make it that exception is if at only as the of two a defense would be only if and so many moral and values in SLMR
David Carias, Gustavo Ezequiel Miranda, Denis Medvedev, Oscar Calvo‐González · 14 authors
Fiscal consolidation remains the central challenge facing Honduras, mainly due to increasing current expenditures. The widening fiscal deficit has been driven by a significant increase in current expenditures. These increased current expenditures, which add rigidity to the budget, have occurred at the expense of investments. The efficiency of spending remains a key constraint. Limited improvements, especially in health and education outcomes despite high allocations to these sectors, suggest the need to improve the efficiency and quality of expenditures. Increased public expenditures have not delivered in terms of growth and improved public services, and whether the country is ready for decentralization remains an open question. Growing fiscal deficits and weak public financial management practices have constrained the ability of the central government to implement and finance the decentralization process. Current decentralization targets would pose significant fiscal challenges to the central government. The deterioration of the fiscal deficit is not a result of fiscal decentralization. However, further decentralization efforts could pose significant fiscal challenges to the central government.
This paper focuses on future requirements of broadband data transmission of public protection and disaster relief, critical infrastructure protection and military, and presents the concept of redundant and secure data communication network system in the multi-organizational environment. We are proposing a fully decentralized architecture with optimized critical communication channels. Here, network actors and elements identify and authenticate by establishing physical connection. This concept also recommends, group level user-authorization mechanism for each participating organization. Their respective users of command and control centers are identified, authorized and authenticated to various data sources. The decentralized architecture concept is using the Distributed Systems intercommunication Protocol (DSiP). The concept is highly fault-tolerant in routine as well as crises operations. The software-based approach is independent of heterogeneous data communication technologies, IP networks and telecommunication operator services. The solution enables to build an effective and lasting cyber secure data network for multi organizational environment. Being a fully decentralized concept, networks of individual member organizations are virtually autonomous and hard to upset each other. That allows smooth message and information exchange to enable interoperability.
This article aims to describe and analyze an idea of decentralization of education based on local excellence through the implementation of school-based management in SMK N 1 Pesisir Tengah. The results of this research showed that the implementation of school-based management in SMK N 1 Pesisir Tengah has not been going well. This can be seen from yet successful implementation of decentralization functions by the Ministry of National Education to the school. Such as planning and program evaluation, management of curriculum, the management of equipment and supplies, Management of curriculum, teaching process management functions, management of financial, the school and community relations. From several functions that have not run optimally which mentioned above, SMK N 1 Pesisir Tengah is good enough in carrying out the functions workforce management, student services and the management of school climate. Meanwhile, community participation in the educational practices at SMK N 1 Pesisir Tengah only visible on the financing of honorary staff. Keywords : School-Based Management, School Autonomy, Public Participation
Decentralization in Indonesia is principally implemented via two laws. Law 32/2004 on Regional Autonomy (original Law 22/1999) restructures the organizational arrangements of the regional government system, with a view to: (1) giving local governments at district and municipal level, greater representation, autonomy and resources; (2) giving emphasis to local knowledge and preferences about development; and (3) providing opportunities for local people to participate in decision making. The companion Law 33/2004 on Fiscal Balance between central and regional governments (original Law 25/1999) focuses on the intergovernmental fiscal system, intending to promote a more equitable distribution of resources, to increase responsiveness and fiscal capacity of local governments at district and municipal level, and to improve social welfare. By their stated objectives, these two laws depict the motives of Indonesia’s ‘Reformasi’ (reform) in 1999, in order to reform a long lasting centralized autocratic regime into a public-participatory democratic system. The outcome of these two key laws on decentralization, and more specifically on the alleviation of poverty, cannot be separated from two features. First, the role of central government transfers to sub-national levels to support the process of decentralization. And second, the commitment of local governments to allocate the resources for developmental purposes and poverty reduction. Although the latter plays a vital role in regards to empowering the poor, the former is equally important as a source of finance to support local governments that are lacking financial competency to perform regional autonomy.
The Preamble of Constitution 1945 entrusts that the any purpose of Indonesia is to provide public welfare and make educated and literate nations. To reach the aim, then through the governmental and development tasks performance, the state needs some supporting elements and one of them is the availability of adequate sources acceptance. This acceptance is very important for the performance of all activities in every stage of governing bodies. If there is no adequate acceptance then the programs from the governing bodies will never run maximum. The wider the state, the higher the numbers of citizens, and the more complex the need of those citizens so the fund needed for performing government and development will be higher as well. This will certainly burden the state to finance the government and development conduct and expenses without the support from the local governments. To perform government and development activities in all fields, which are basically intended to improve the public welfare, then the local governments are suggested to be able to make intensification and intensification on their Original Local Income based on fiscal decentralization concepts. Nevertheless, that effort will never be able to be realized if the local governments not to optimize the effectiveness of the body of law especially of Local Government Legislation on Local Tax and Retribution. Based on the determination of regulation on Local Tax and Retribution is determined by Local Government Regulation. The Government of Supiori Regency has not worked the intensification of the local income from superior resources as is determined and entrusted by the Local Government Legislation on Local Tax and Retribution since the objects of those local tax and retribution as stated in the regulation is not synchronized within the potents of the resources in its area.
Working life requires employees to continuously update their competences, making lifelong learning an important but challenging part of professional development. This study aims to look for solutions to uncover the tacit and implicit knowledge within the enterprise by the means of social media. Our interest is specially focused on challenges on informal learning and refining and sharing of the tacit knowledge among these expert companies. We have so far collected data from two enterprises about their current knowledge sharing habits and procedures and found out the pitfalls they have experienced in their working culture concerning finding and sharing knowledge. The main challenges (apart from lack of time, which is quite obvious result today) are defects in storing information in a way that enables its easy rediscovery and the huge amount of information from which to filter the relevant pieces of knowledge. Particularly the centralized experts in an insurance company find the lack of regular vertical interaction between the decentralized claim handlers a drawback. There exists a lot of overlapping effort as they need to tell the same issues many times to various claim handlers. Taking these challenges into account new working models will be put into practice utilizing collaborative tools, like wikis and chat forums.
To date, there have been 28 federal or quasi-federal and 20 decentralized unitary countries with a combined total of about two-thirds of the world’s population. These governance arrangements have led to a resurgence of interest in fiscal federalism principles and practices as federal systems are seen to provide safeguards against the threat of centralized exploitation as well as decentralized opportunistic behaviour while bringing decision making closer to the people. Fiscal federalism principles are concerned with the division of economic powers and the structure and design of intergovernmental finance to secure a common economic union. Each country adapts these principles to suit its political, institutional and cultural characteristics; as a result, each country has a unique structure of economic governance. More often than not, though, politics trumps fiscal federalism principles. This chapter is concerned with four areas of concern: division of taxing powers for sales and resource taxes, fiscal equalization transfers, tax competition, and shared responsibility for fiscal discipline.
The virtual currency and payment project Bitcoin intends to challenge the current monetary and payment system that finds itself in a legitimacy crisis in the aftermath of the financial market turmoil of 2008. In examining the governance of the Bitcoin system, I try to assess its potential to create input and output legitimacy as a payment system and as a monetary system in comparison with current practice.
The Internet of Things (IoT) is emerging as the major trend in shaping the development of the next generation of information networks. The challenges of the enormous, dynamic, incredibly diverse and high complexity of the IoT urgently require novel self-organization scheme because most of the existing distributed self-organization schemes cannot be directly applied to it. In this paper, we propose an intelligent self-organizing scheme (ISOS) for the IoT inspired by the endocrine regulating mechanism. For each node in the network, an autonomous area is established, where the node can effectively interact with its peers and perform self-control according to its own status and dynamic circumstance in a decentralized infrastructure. By introducing the hormone mechanism as the medium for information transmission and data sharing, the nodes can collaborate with each other and work in a cooperative way. Through adjusting the release procedure of the hormones, the ability to effectively detect service randomly generated can also be guaranteed in the probabilistic partially-working IoT. Simulation results verify the performance of the proposed mechanism that entitles the IoT to the ability of maintaining its status in a globally stable status, while effectively discovering the random service requests in a resource-critical configuration. The ISOS would be of great significance for the practical implementation of the IoT.
On the basis of analyzing the shortcomings of traditional authentication mechanism synthetically, the paper presents a new kind of P2P identity authentication model. In the new P2P Identity authentication model, it authenticates the identity of nodes by using a new Zero-Knowledge proof identification scheme which combines the advantage of RSA. Besides, during the process of validating nodes ’ identity, CA (Center Authentication) doesn’t need to participate in. At last, Simulation results show that the new P2P identity authentication method can improve the safety of network effectively.
Consider a practical scenario: an untrusted gate-way is required to verify all the incoming information en-crypted via an encryption scheme, while the sender does not want to reveal any information about the plaintext and the privileged user to the gateway. That is, the gateway distributes the information to a predefined group of users and only the privileged user can open the message. To solve this problem, we need an access control mechanism to allow certain specification of the access control policies while protecting the users' privacy. With this scenario in mind, we propose the notion of verifiable and anonymous encryption where a verification function is added to the ciphertext, which captures the security requirements of the confidentiality of the plaintext and the anonymity of the privileged user. We present two specific constructions of our framework under the setting of asymmetric bilinear pairings in this paper. Our first scheme is proven confidential and anonymous under a weaker security model in the random oracle model, and our second one is built on the basis of a zero knowledge proof of knowledge under a strong security game.
Penelitian ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal dan karakteristik pemerintah daerah terhadap tingkat korupsi di pemerintah daerah. Karakteristik pemerintah daerah yang digunakan dalam penelitian ini meliputi ukuran pemerintah daerah, penduduk, belanja pegawai, pendapatan pajak daerah, dan Human Develompent Index (HDI) di setiap pemerintah daerah. Sedangkan untuk tingkat korupsi, dalam penelitian ini digunakan Indeks Persepsi Korupsi (IPK) dan data dari Mahkamah Agung (Mahkamah Agung Republik Indonesia/MA RI).
Data yang digunakan dalam penelitian ini yaitu Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2008 dan tahun 2011. Analisis dalam penelitian ini menggunakan analisis regresi berganda serta menggunakan pengujian analisis sensitivitas untuk Tujuan dari penggunaan analisis sensitifitas ini adalah untuk memperoleh tingkat keyakinan yang cukup bagi peneliti dalam menguji pengaruh variabel dependen terhadap variabel independen. Penelitian ini menganalisis 72 pemerintah daerah untuk regresi berganda menggunakan pengukuran Indeks Persepsi Korupsi (IPK), sedangkan untuk analisis sensitivitas dengan data korupsi dari MA RI menggunakan 200 pemerintah daerah di Indonesia.
Hasil penelitian ini menunjukkan bahwa tingkat korupsi di Indonesia yang menggunakan pengukuran IPK dipengaruhi oleh faktor jumlah penduduk dan pendapatan pajak daerah. Pengukuran analisis sensitivitas berdasarkan data yang diperoleh dari MA RI tidak berpengaruh signifikan terhadap variabel bebasnya. Hal tersebut menunjukkan bahwa pengukuran korupsi tidak hanya terbatas pada sidang kasus korupsinya saja, akan tetapi banyak faktor yang kompleks yang mungkin bisa melandasinya.
Kata Kunci: Pemerintah Daerah, Korupsi, Desentralisasi Fiskal, Karakteristik Pemerintah Daerah.
This study aimed to determine the effect of fiscal decentralization and local government characteristics on the level of corruption in local government. Characteristics of the local government used in this study include the size of local government, population, spending on personnel, local tax revenues, and Human Develompent Index (HDI) in each local government. As for the level of corruption, in this study used the Corruption Perception Index (IPK) and the data from the Supreme Court (Supreme Court of the Republic of Indonesia / MA RI).
The data used in this research that Local Government Finance Report (LKPD) in 2008 and in 2011. The analysis in this study using multiple regression analysis and the use of sensitivity analysis for objective testing of the use of sensitivity analysis is to gain a level of confidence sufficient for researchers to examine the effect of the dependent variable to the independent variables. This study analyzed 72 local governments to use multiple regression measurements Curruption Perception Index (IPK), whereas for the sensitivity analysis of data corruption from using the RI MA 200 local governments in Indonesia.
Results of this study indicate that the level of corruption in Indonesia used measurement IPK influenced by factors population and local tax revenues. Measurement sensitivity analysis based on data obtained from MA RI no significant effect on the independent variable. This shows that the measurement of corruption is not confined to the trial of corruption cases, but also many complex factors that may be underlying.
Keywords: Local Government, Corruption, Fiscal Decentralization, Local Government Characteristics.
In the course of financing of innovative industrial clusters, it is the informational move that investors finance enterprises or projects. Investors have difference in priori probabilities, which will lead to the diversity of opinion among investors. The degree of the diversity has determined investors choose to take decentralized action or collective action. The difference of market finance and intermediated finance in reducing the cost of collecting and processing information determines that the difference of the performance in financing of innovative industrial clusters among different methods of financing.
Electronic contracts are crucial for future e-Business models due to the increasing importance of Web services and the cloud as a reliable commodity enabling service-based value chains. Negotiation is the prerequisite for establishing a contract between two or more partners. These contracts are usually based on Service Level Agreements (SLAs). In this paper we present the framework of a smart Web service marketplace, which allows for automatic, autonomous, and adaptive negotiation and re-negotiation of Web services based on economic principles. Our approach enables market based service trading following a bazaar style and extends the classical supermarket approach typical for service negotiation today. We extend the WS-Agreement standard by feasible workflows to support auctioning for negotiation and re-negotiation. A specific highlight of our framework is the mapping of business strategies defined by economic goals of the respective organization into an ICT enabled framework. It facilitates autonomic agents acting as organizational representatives stipulating SLAs without human interaction. This allows for business transactions transparently to the environment but adhering to business objectives of the originating organization.