State Spending On Dual Eligibles Under Age 65 Shows Variations, Evidence Of Cost Shifting From Medicaid To Medicare

This study aims to determine the effect of government spending, the money supply, the interest rate of Bank Indonesia against inflation.This study uses secondary data. Secondary data were obtained directly from the Central Bureau of Statistics and Bank Indonesia. It can be said that there are factors affecting inflationas government spending, money supply, and interest rates BI. The reseach uses a quantitative approach to methods of e-views in the data. The results of analysis of three variables show that state spending significantand positive impact on inflationin Indonesia, the money supply significantand negative to inflationin Indonesia, BI rate a significantand positive impact on inflation in Indonesia

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The Relation between Cost Shifting and Segment Profitability in the Defense-Contracting Industry

The Accounting Review ◽

10.2308/accr.2002.77.4.949 ◽

2002 ◽

Vol 77 (4) ◽

pp. 949-969 ◽

Cited By ~ 24

Author(s):

Annie S. McGowan ◽

Valaria P. Vendrzyk

Keyword(s):

Market Power ◽

Government Contracts ◽

Cost Shifting ◽

Defense Contractors ◽

Defense Contracting ◽

Government Work ◽

Defense Contracts

We test the conjecture from prior research that defense contractors' excess profitability in the 1980s stemmed from their ability to shift common overhead costs to government contracts that typically allow cost reimbursement or price renegotiation (Rogerson 1992; Thomas and Tung 1992; Lichtenberg 1992). Although we confirm prior evidence that defense contractors enjoyed abnormally high profitability on their government work in the 1984–1989 period (a period of relatively low competition for defense contracts), we find no evidence that this excess profitability is attributable to cost shifting. In addition, we find no evidence that the Top 100 defense contractors (firms that likely wield above-average market power) are able to use cost shifting to exploit a lack of competition in the industry. Our results suggest that, contrary to the conjectures in prior research, the unusually high profitability reported on government contracts in 1984–1989 is more likely attributable to nonaccounting explanations than to cost shifting.

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Patterns and Determinants of Religious Change in the Modern Period

10.1093/oso/9780198801665.003.0020 ◽

2017 ◽

Author(s):

Detlef Pollack ◽

Gergely Rosta

Keyword(s):

Theoretical Perspective ◽

Functional Differentiation ◽

Market Model ◽

Religious Communities ◽

Religious Change ◽

State Spending ◽

Economic Interests ◽

Government Regulations ◽

Modern Period ◽

Determining Factors

Chapter 14 does not design a general theory of religious change, but develops a multiple theoretical perspective including various theoretical elements, which are instrumental for explaining religious changes and which can be combined flexibly. In brief, they are: 1. Functional differentiation as a rule stands in a strained relationship to the integrational capacity of religious communities and churches. If, however, religious identities are linked with non-religious, for example, political, national, or economic interests, religion and church are strengthened. 2. Processes of individualization mostly have an erosive impact on religious ties. 3. In contrast to the assumptions of the market model, religious pluralism does not foster religious vitality, but actually inhibits it. In the case of conflict, though, religious diversity can fuel religious passions. Other determining factors such as government regulations of the religious sector, state spending on the welfare system, social inequality, immigration, and path dependency are also taken into account.

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Incentive Effects of Government Mandated Cost Shifting

Journal of Science and Technology (Ghana) ◽

10.4314/just.v30i2.60535 ◽

2010 ◽

Vol 30 (2) ◽

Author(s):

E Amporfu

Keyword(s):

Cost Shifting ◽

Incentive Effects

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Rights, Redistribution, and the Rise of the “Litigation State”: The Case of Disability Discrimination Laws

Law & Social Inquiry ◽

10.1017/lsi.2020.25 ◽

2021 ◽

pp. 1-38

Author(s):

David Freeman Engstrom ◽

David K. Hausman

Keyword(s):

Empirical Test ◽

State Level ◽

Welfare Programs ◽

Cost Shifting ◽

Disability Discrimination ◽

Social Welfare Programs ◽

Disability Law ◽

Fresh Perspective ◽

Legislative Choice ◽

Cost Shift

Critics have long maintained that the rights revolution and, by extension, the postwar turn to litigation as a regulatory tool, are the product of a cynical legislative choice. On this view, legislators choose rights and litigation over alternative regulatory approaches to shift costs from on-budget forms (for example, publicly funded social provisions, public enforcement actions by prosecutors or agencies) to off-budget forms (for example, rights-based statutory duties, enforced via private lawsuits). This “cost-shift” theory has never been subjected to sustained theoretical scrutiny or comprehensive empirical test. This article offers the first such analysis, examining a context where the cost-shift hypothesis is at its most plausible: disability discrimination laws, which shift costs away from social welfare programs by requiring that employers hire and “accommodate” workers with disabilities. Using a novel dataset of state-level disability discrimination laws enacted prior to the federal-level Americans with Disabilities Act (ADA) and a range of archival and other materials drawn from state-level legislative campaigns, we find only limited support for the view that cost shifting offered at least part of the motivation for these laws. Our findings offer a fresh perspective on long-standing debates about American disability law and politics, including judicial interpretation of the ADA and its state-level analogues and the relationship of disability rights activism to other rights-based political movements.

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