Research in progress case study: Local Source Catering, Market & Bakery
Notice bibliographique
Résumé
This paper explores the concept of using a financial condition index tool to measure the financial condition of a government unit.The Province of Nova Scotia's Financial Condition Index (FCI) will be reviewed.In addition, FCI data reports for three recently dissolved towns located in Nova Scotia are reviewed and compared to identify concerns with using financial indicators to assess a town's financial condition.The paper highlights why contextual knowledge is a necessary component of financial condition assessment.ASB 2015 Fredericton, New Brunswick 1 Each town provided a very similar explanation of their financial status in their applications: deficits, limited ability to increase tax revenue, and aging infrastructure.Each town provided an estimate of their respective deficits for the March 31, 2014 fiscal year end and provided the same example of how a $0.01 increase applied to town tax rates would result in an insignificant (and insufficient) increase to revenues -Springhill's revenue would increase by only $14,192, Bridgetown by $4,500, and Hantsport by $7,500.Each town stated that a tax rate increase would not be fair and would put the towns at a competitive disadvantage with their surrounding municipal neighbours.In addition, each town noted that renewal or replacement of aging infrastructures would place upward pressure on tax rates over the medium term.Each of the towns concluded the financial status section by stating that as per their Financial Condition Index (FCI), the town was not meeting the index threshold for viability.This paper is exploratory in nature and reviews the concept of measuring the financial condition of a government unit and the Financial Condition Index referenced by Bridgetown, Springhill and Hantsport in their applications for dissolution.While this tool, recently released by the Province of Nova Scotia, was developed for use by regionals, towns and municipalities in Nova Scotia, the paper focuses on towns, specifically the above-noted towns of Bridgetown, Springhill, and Hantsport.The importance of using other contextual information in financial condition assessment is highlighted. Nova Scotia -A Brief BackgroundThe Province of Nova Scotia is incorporated into three types of municipalities: regional municipalities (3), towns (27) and county or district municipalities (21).In addition, there are 22 villages which provide additional governance and service to selected areas within a rural municipality.Municipalities have the ability to raise revenue under the Municipal Government Act (MGA) or the Halifax Regional Municipality Charter.In Nova Scotia, municipal governments are not permitted to budget for an operating deficit.Each municipality in Nova Scotia has a March 31 fiscal year end.The MGA requires that each municipality submit a copy of their annual audited financial statements to Service Nova Scotia and Municipal Relations by September 30th of each year.Financial statements must be prepared in accordance with generally accepted accounting principles as set forth in the Public Sector Accounting Handbook.Property taxes (residential and business) are the most important source of revenue for all municipalities in Nova Scotia.For the fiscal year ending March 31, 2014, on average, 75 percent of municipal revenue was generated by property taxes ("The Municipal-Fiscal Review: Part II," 2014).This does not include grants-in-lieu which are legislated provincial and federal grants for eligible tax exempt property and are equal to the amount that would be paid if the property were not tax-exempt.Other municipal revenues include transfers from other governments, revenue from own sources and sales of services.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction machine sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Le volet Gemma est une étiquette directe du modèle pour chaque travail de la base, lue sur la notice réduite au titre. Le volet Codex est un classifieur appris des 10 348 étiquettes directes de Codex et calibré sur les taux pondérés de l'échantillon; les champs sans appui suffisant ne portent aucun appel Codex. Le mode candidate est l'union des deux volets; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont pas des étiquettes humaines.
Scores du classifieur distillé par catégorie (deux têtes)
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,002 | 0,005 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,001 | 0,003 |
| Études des sciences et des technologies | 0,005 | 0,001 |
| Communication savante | 0,003 | 0,002 |
| Science ouverte | 0,002 | 0,001 |
| Intégrité de la recherche | 0,001 | 0,001 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,021 | 0,003 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule source (Gemma direct ou Codex distillé), pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».