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Copyright of Arab Journal for Scientific Publishing is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The structure and organization of finance in Iran's bureaucratic system have a long history, but after the constitution in the years 1906 to 1922, a time when economic problems were very severe, the parliament (Majlis) played a new role in explaining approaches, and the process of drafting, approving, and enforcing laws. The legislative process was impacted by the economic needs of the country, political disorders, and the need to recreate a new structure and organization for the Ministry of Finance, which led to the involvement of finance brokers and representatives of the first to the fourth parliaments. A review of the legislative process of finance in this period shows that the political system of the country has been related to the coherence or disintegration of the organization of finance, the entry and exit of foreign brokers and advisors, new approaches and methods in finance and economic issues of the country. The legislative process of finance, the reform and consolidation of the administrative structure, and the role of entrepreneurs, finance brokers, and parliament are examined in a historical manner using documents, laws, and other library resources. The investigation and search among the obtained data indicate that from the beginning of the establishment of the parliament, economic reform and increase of income were discussed, and according to the government's reliance on tax revenues, it seems taxes must have been the most important reform decision in the years following the constitution. The results show that according to the legislation passed, politicians and parliamentarians prioritized reforming and consolidating the administrative structure, as well as forming the Ministry of Finance. [ABSTRACT FROM AUTHOR]

Leasing is an activity that refers to movable and immovable goods, in which the lessee determines the subject of leasing that is purchased or produced by the lessor and is given to the lessee for use for an agreed period, in exchange for payment of compensation for the use of the subject of leasing, based on the leasing agreement concluded between the provider and the lessee, according to the conditions specified in it. Leasing is an alternative way of financing where it is necessary to emphasize the use of the leased goods, and not the ownership over them (use but not possess), i.e. the philosophy of leasing arises from the idea of profitable use of an investment goods followed by a flexible method of payment that allows investment without the additional engagement of core capital, successful operation and maximum utilization of funds. In addition to the primary financing function that the leasing activity has for the lessee, if he uses the leased goods for business purposes, leasing in that case can also have an investment function. Regulated by the Law on Leasing, leasing activity in the Republic of North Macedonia has a fairly short lifespan, focusing exclusively on financial leasing. Through analysis, synthesis, and statistics, the authors processed the official data of the Ministry of Finance presented by the National Bank in the period mainly of the last decade, which offers a clear picture of the movements of the use of leasing in the country. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Estudios de la Administración Local y Autonómica is the property of Instituto Nacional de Administracion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Al-Andalus journal for Humanities & Social Sciences is the property of Alandalus University for Science & Technology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public participation in the formulation of fiscal policy is particularly salient, since public finances is a topic relevant for the public in general, although it requires certain level of knowledge about fiscal matters. The purpose of this paper is to investigate the level and the type of public interest in the area of fiscal policy, and to assess the influence of the interested public on the regulation of fiscal policy. In order to do so, authors analyze the implementation of electronic public consultations (e-consultations) in Croatia conducted by the Ministry of Finance in a three-year period. Research findings suggest that even though the level of participation in fiscal policy area does not significantly derogate from the average of e-consultations at the state level, public interest appears to be quite well organized and informed, which positively affects the level of administrative responsiveness in this policy area. [ABSTRACT FROM AUTHOR]

Since 2010, the Federal Republic of Ethiopia’s Ministry of Finance has employed an Integrated Financial Management Information System (IFMIS) to improve the efficiency and performance of public sector financial management. As a result, the purpose of this study was to examine the effect of IFMIS on public financial management performance in the ministry of finance. 162 employees from the ministry of finance directorates who use the IFMIS were studied using an explanatory research design with a purposive sample. Primary data was gathered through a questionnaire linked to the study’s specific objectives. The data were analysed using descriptive analysis and inferential analysis by SPSS version 25.0 and Excel. The investigation reveals that the IFMIS budgeting system, financial reporting system and organisational accountability mechanism all have an impact on public financial management. The study suggests that the ministry of finance should properly use the information of IFMIS to plan and formulate budgets, examine results against budgets and plans, monitor the performance of specific departments or units and make revisions and adjustments as necessary. [ABSTRACT FROM AUTHOR]

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bankarstvo Magazine is the property of Association of Serbian Banks and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Alois Rašín (1867-1923) was a Czech and Czechoslovak politician, economist, one of the founders of Czechoslovakia and its first finance minister. Alois Rašín is also the author of the first Czechoslovak law and the creator of the national currency, i.e. the Czechoslovak koruna. Rašín was a representative of conservative liberalism. This paper presents a review of Alois Rašín's concepts and views as the Minister of Finance of Czechoslovakia. Particular attention was paid to his efforts to regulate the currency and monetary system of Czechoslovakia and to fight galloping inflation (hyperinflation). Rašín supported free competition, believed in an entrepreneurial society, and believed that the state should strive to maintain a balanced budget. [ABSTRACT FROM AUTHOR]

After the establishment of the constitutional system, the payment of salaries became a critical issue for the government. An examination of Ministry of Finance documents shows that the government was unable to pay salaries in a timely and complete manner due to financial bankruptcy, financial specialists were hired from the West. The most important policy pursued for hiring foreign advisors, they were chosen from governments other than Russia and Britain. advisers from Belgium, France, and the United States were hired by the Iranian government to regulate Iran's crisis-ridden financial system., the traditional structure governing them changed completely. Of these three axes, the pay system was of particular importance, because since the time of Muzaffar al-Din Shah, the inability to pay had caused a crisis that was rapidly increasing in severity. This article seeks to answer the question of how the treasury advisers used to solve the issue of payroll, and finally, to what extent they were able to achieve their goals and those of the constitutional government, which was to organize the crisis-paying payroll system. The findings of this study show that in order to solve the issue of payment of salaries, these advisors tried to solve the issue of payments by prioritizing the payment of current salaries and reducing some salaries, by implementing the policy of increasing revenues and reducing government expenditures. Governors and disputes with finance ministers over powers prevented them from carrying out their actions. [ABSTRACT FROM AUTHOR]

Due to the current economic situation in Lebanon the Lebanese government need international assist and grants in order to relaunch the economic cycle, the International Monetary Fund and World Bank request from the Lebanese government to apply IPSAS in order to have transparent financial statement. Lebanon is experiencing a severe financial crises that impact the economic and business. The impact includes a significant public debt burden. This has created liquidity pressure in most business. The prime minister in 7th march 2020 declare officially that Lebanese government will not pay be able to pay Eurobond due on March 2020 witch is considered a debt default. This study aims to determine obstacles of Applying International Accounting Standards for Public Sector in Lebanese Ministry of Finance; the descriptive approach is adopted through books, journals and previous studies in the composition of secondary data; and a sample of the study community to form the preliminary statements using the interview with members of IPSAS committee at the ministry of finance. The results have shown that there were difficulties evidences in the infrastructure and in the accounting system. Finally, the study recommended the importance of continuous reforming for the accounting programs in the public institutional sectors in Lebanon to reach up with rapid development in the accounting sector. [ABSTRACT FROM AUTHOR]

This study investigates the influence of auditee organisation Institutional and auditee individual actors' decision usefulness factors on the effective implementation of the Controller and Auditor General's Recommendations in the Central Government. The study employed a Descriptive and explanatory study designs, with the Ministry of Finance (Vote 50) selected due to its pioneering and exemplary role in financial management of the country. Data were collected using structured questionnaires administered with key staff of the Ministry of Finance (MoF). The study found that the critical auditee organisation institutional factors including pressure from the accounting and auditing professional board, followed by pressures from development partners/donors, public pressure, the relationship between CAG and his clients, adoption of ICT (EPICOR, LAWSON) and government laws. Overall, the findings illustrate the role of institutional theories (OIE and NIS) in explaining the auditee institutional environment that shape the effective implementation of CAG's recommendations by public officers. Furthermore, the findings reveal the critical auditee individual actor factors including skills and knowledge in effective implementation of CAG's recommendations. On the other hand, limited professional liability by public officials emerged as an impediment to effective implementation of the CAG recommendations. Thus, the study findings appreciate the role of the decision usefulness concept that promote understandability acquired from skills and knowledge for the effective implementation of CAG's recommendations by public officers. The study findings also posit that public officers need to practice the professional liability, which was currently unappealing. In a nutshell, the study has established both institutional and decision usefulness factors that are significantly related to effective implementation of the CAG recommendations by public officers in the emerging economy contexts, with Tanzania serving as an example. [ABSTRACT FROM AUTHOR]

Copyright of Ataturk Arastirma Merkezi Dergisi is the property of Ataturk Arastirma Merkezi Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bankarstvo Magazine is the property of Association of Serbian Banks and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Human Sciences (19922876) is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The explanatory memorandum for budget 1918 of Ukrainian Democratic Republic by Kharyton Lebid-Yurchyk as the head of Treasure Department under Ministry of finance was published. In this document, in particular, considering the process of preparing, comparing income and expenses parts of budget. However, the archival source proves, during February 1918 - March 1921 Ukrainian Democratic Republic exist as entire subject of international law, contradict falsification of communistic concept and, unfortunately, some modern Ukrainian historians about existence on this territory at least three "political regimes", "governnements" and even states. [ABSTRACT FROM AUTHOR]

This policy review paper aims at making a general discussion of positive and negative effects on the demonetization decision of 500 and 1000 rupee notes in 2016 made by the Indian government. The paper concludes that although there are numerous negative after-effects of demonetization policy such as sufferings in rural banking, disturbance in small & medium businesses and sufferings for farmers & agro-traders, it also has several positive outcomes on the Indian economy, such as an increase in tax return, an increase in transactions on bonds & financial instruments, and an overall revitalization. [ABSTRACT FROM AUTHOR]

Copyright of Prawo Budżetowe Państwa i Samorządu is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As in the case of other democratic societies, government budgeting is a constitutional obligation in India. Given the huge size and federal structure of Indian economy, budgeting is a complex task which involves considerable efforts on the part of the Ministry of Finance and other related Ministries and Departments. With the help of their financial advisers, individual Ministries/Departments formulate their spending plans on the basis of their previous year spending and the new schemes and projects which they intend to take up. This paper outlines the phases of budgetary cycle in India focusing largely on preparation of the budget, legalisation of the budget, execution of the budget and auditing of accounts. [ABSTRACT FROM AUTHOR]

Copyright of Journal of the University of Latvia. History / Latvijas Universitātes Žurnāls. Vēsture is the property of University of Latvia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bulletin of Indonesian Economic Studies is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Skhid is the property of Ukrainian Center for Cultural Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bankarstvo Magazine is the property of Association of Serbian Banks and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Indonesia underwent enormous political and institutional changes in the wake of the 1997-98 economic crisis and the collapse of Soeharto's authoritarian regime. Yet something curious happened under President Yudhoyono: a politics of economic growth has returned in post-crisis decentralized, democratic Indonesia. The politics of economic growth is politics that transforms political issues of redistribution into problems of output and attempts to neutralize social conflict in favor of a consensus on growth. Under Soeharto, this politics provided ideological legitimation to his authoritarian regime. The new politics of economic growth in post-Soeharto Indonesia works differently. Decentralized democracy created a new set of conditions for doing politics: social divisions along ethnic and religious lines are no longer suppressed but are contained locally. A new institutional framework was also created for the economic policy-making. The 1999 Central Bank Law guarantees the independence of the Bank Indonesia (BI) from the government. The Law on State Finance requires the government to keep the annual budget deficit below 3% of the GDP while also expanding the powers of the Ministry of Finance (MOF) at the expense of National Development Planning Agency. No longer insulated in a state of political demobilization as under Soeharto, Indonesian technocracy depends for its performance on who runs these institutions and the complex political processes that inform their decisions and operations. [ABSTRACT FROM AUTHOR]

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Accelerating progress towards universal coverage in African countries calls for concrete actions that reinforce social health protection through establishment of sustainable health financing mechanisms. In order to explore possible pathways for moving past the existing obstacles, panel discussions were organized on health financing bringing together Ministers of health and Ministers of finance with the objective of creating a discussion space where the different perspectives on key issues and needed actions could meet. This article presents a synthesis of panel discussions focusing on the identified challenges and the possible solutions. The overview of this paper is based on the objectives and proceedings of the panel discussions and relies on the observation and study of the interaction between the panelists and on the discourse used. Summary: The discussion highlighted that a large proportion of the African population has no access to needed health services with significant reliance on direct out of pocket payments. There are multiple obstacles in making prepayment and pooling mechanisms operational. The relatively strong political commitment to health has not always translated into more public spending for health. Donor investment in health in low income countries still falls below commitments. There is need to explore innovative domestic revenue collection mechanisms. Although inadequate funding for health is a fundamental problem, inefficient use of resources is of great concern. There is need to generate robust evidence focusing on issues of importance to ministry of finance. The current unsatisfactory state of health financing was mainly attributed to lack of clear vision; evidence based plans and costed strategies. Discussion: Based on the analysis of discussion made, there are points of convergence and divergence in the discourse and positions of the two ministries. The current blockage points holding back budget allocations for health can be solved with a more evidence based approach and dialogue based on a clear vision and costed strategic plan articulated by the ministry of health. Improving health in Africa is a driver for long-term economic growth and development and this is the reason why the ministries of health and finance will need to find common ground on how to create policy coherence and how to articulate their respective objectives. [ABSTRACT FROM AUTHOR]

The article discusses the German banking system's collapse on July 13th 1931 and the way in which the German government confronted the problem of reorganizing and reconstructing the national financial system. In order to stand up to the challenge, the government concentrated its efforts on stabilizing the Reichs-Kredit-Gesellschaft, a state owned great bank, which played a prominent role in safeguarding the survival of the Dresdner Bank as well as other regional banks. This article examines the different steps involved in restoring the Dresdner Bank's liquidity, in granting it credit and in completely reconstructing it under German government control. Furthermore, it analyzes these steps in some of the smaller regional banks.