Citation URL: http://www.urban.org/MarkAbrahams

This report evaluates the Trade Adjustment Assistance (TAA) program by addressing two questions: (1) does the business management and technical assistance provided to firms affect their economic recovery as measured by changes in company sales and employment; and (2) is the process and system for delivering assistance the most appropriate way to help individual firms. This study considers the TAA program in the context of other federally funded business management and technical assistance programs; analyzes the program strengths and weaknesses; and makes recommendations for improvement.

This paper describes and analyzes existing local government accounting standards and practices as the basis for interpreting municipal budgets and financial statements, and it assesses the accuracy and reliability of those documents. It is based on a review of the laws and regulations that determine existing standards. The accounting treatment of depreciation as compared with proper depreciation and the tax treatment of municipal revenues were also reviewed. Finally, the author makes recommendations on accounting, legal, and regulatory reforms to bring current standards and practices into conformity with established international standards to enhance the prospects for establishing a successful municipal credit system in Romania

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