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Non-compliance with constitutional and legislative prescripts for budget management in the public hospitals is a challenge. This hampers effective delivery of cost-effective health services. The aim of this paper was to assess the compliance with constitutional and legislative prescripts for budget management in public hospitals in the Limpopo Province, South Africa. This study used a quantitative research design. A questionnaire was used as the primary data-gathering instrument. The findings of the study showed that compliance with constitutional and legislative prescripts for budget management is a management challenge in most public hospitals in the Limpopo Province. The study recommended that there is a need for nonfinance managers in public hospitals to be capacitated on constitutional and legislative prescripts for budget management. [ABSTRACT FROM AUTHOR]

In addition to economic performance, this paper explores another incentive factor of local political leaders in China---being clean (or staying away from corruption). Our data suggests that both factors are crucial to provincial leaders’ promotion. Given these incentives, this paper establishes a model to describe the decision-making process of political leaders regarding fiscal expenditures, and conducts an empirical test of political budget cycles using Chinese provincial-level data from 1990 to 2006. The findings show that promotion incentives drive cyclical fluctuations in various types of local fiscal expenditures that are synchronized with the timing of the National Congress of the Communist Party (NCCP). Specifically, the growth rate of infrastructure expenditure significantly reduces, while that of administration expenditure increases during the years in which the NCCP takes place. This paper also tests another possible channel of political budget cycles; that is, the time inconsistency effect caused by the turnover of provincial leaders. This effect turns out to be insignificant for all types of expenditures. [ABSTRACT FROM AUTHOR]

Based on ethnographic research in 28 young middle-class households in Warsaw, this paper examines the money practices of couples living together, including how they set rules for budgeting, spending, and saving money. Drawing from practice theory and working with evidence gathered among young Poles, the paper shows how the couples jointly create a financial arrangement and then ground it in daily practices, transform it, and adjust it to changing circumstances. As the partners share a practical understanding and the rules are intelligible to each of them, this arrangement reflects the current order in the given household. By reconstructing the explicit or tacit beliefs as to why certain money practices are appropriate, desirable, acceptable, or completely inadmissible, this paper argues that everyday money practices are moral in nature and that a financial arrangement requires moral justification. [ABSTRACT FROM AUTHOR]

This paper aims to identify major deficiencies of contemporary budgeting by reviewing recent surveys. Based on this the paper will analyse and compare modern budget improvement concepts suggested in literature such as "better budgeting", "advanced budgeting", "modern budgeting" and the "10 theses for planning". The potential impact of those concepts on the budgeting process will be evaluated. The expected result and contribution of this paper is to develop a harmonized synopsis of modern budgeting concepts making it more transparent for companies how to improve the value added of their budgeting activities. [ABSTRACT FROM AUTHOR]

China's advancement in big data technology is poised to resolve the dilemma of the "shift from real to virtual" for enterprises and foster a virtuous economic and financial cycle. This study concentrates on China's small and medium enterprises (SMEs) to explore the economic impact of big data on enterprise financialization. The findings indicate that big data significantly reduces the dependency on financial asset allocation and mitigates the inclination toward financialization. These effects are more pronounced in enterprises facing financing constraints, in the maturity stage, and in highly competitive industries. Further mechanism analysis suggests that resource crowding-out, governance change, and risk diversification are important micro-mechanisms through which big data inhibits the financialization of enterprises. This study theoretically enriches the research on enterprise digital transformation and deepens the internal logical links between big data technology and enterprise economic behavior. It also provides empirical evidence and policy implications for preventing the potential risks of industrial "hollowing out" and promoting a virtuous economic and financial order cycle. • This study focuses on China's small and medium-sized enterprises (SMEs). It sorts out the business development challenges SMEs face in the context of the potential theoretical conflict between economic and social responsibility goals. • Based on a competitive perspective that promotes "industrialized" production or reinforces "virtual" features, this paper reveals the specific link between big data and the financialization of enterprises at the micro level. • This study explains the innovation project process. It analyzes the mechanism of big data from the three stages of "front-end budget management - technology penetration and conceptual innovation - technology application and risk control". [ABSTRACT FROM AUTHOR]

This paper employs grounded theory to understand how social entrepreneurship ventures pursue the types of change that supporters demand with very limited budgets. A multiple case study found that organizations walk a fine line, inspiring supporters by emphasizing grand change goals while at the same time, buffering supporter enthusiasm from disappointment by refraining from identifying as mission critical any goals for which the factors that would influence success are largely outside of the organization's control. SEV's used inter-organizational cooperation to pursue change goals where short term failures were likely and where eventual success was only possible after a protracted effort. [ABSTRACT FROM AUTHOR]

This paper aims to present a solution for the administration of a budget execution with the aid of an IT application. The application was designed to meet all the legal bases and procedures required in the management of a higher education institution budget. Thus, the budget is viewed both from the perspective of the calendar year, being broken down for each trimester, and from the perspective of expenditure types, by assigning expenses to different domains. As a result, any expenditure is preceded by the verification of the current budget status. The software is written in VBA-Excel, taking advantage of the powerful tools offered by this platform and also of the familiarity of end users to the well-known application. [ABSTRACT FROM AUTHOR]

Copyright of Socialiniai Tyrimai is the property of Vilnius University 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 Revista Ciência & Saúde Coletiva is the property of Associacao Brasileira de Pos-Graduacao em Saude Coletiva 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.)

Through the large share in the volume of personnel expenses amount, the management of wage bill ensures proper knowledge of all these expenses, which are followed by financial managers, budget management controllers (they consider key variable control costs and performance) and human resources managers (because it expresses the results of remuneration policy). The important role of remuneration in motivating staff confers to wage bill a status of decisive factor in improving performance. Promotion activities, providing bonuses, transformation of remuneration systems to develop performance is expressed in the wage bill by handling which pass all the manipulation actions to improve enterprise competitiveness. Based on literature studies and their application within SMEs from South-West Development Region Oltenia, our paper proposes an operational model to analyze the evolution of wage bill on each of its factors of influence. This model is used both in the preparation of wage bill budget, but also in the analysis phase of its overall performance or at the level of its expenditures centers. [ABSTRACT FROM AUTHOR]

Development of the budget enables a direct link between policy priorities, as stated in the country's sectorial strategies, and the priorities in expenditures with the aim of an effective distribution of the country's available resources. A proper budget forecast, supported with clear objectives and set mid-term priorities for all expenditure programs, s a prerequisite for an effective and efficient management in the realization of public expenses. This approach helps us further in the fiscal discipline by enabling us to plan public expenditures realistically, within the macroeconomic and fiscal parameters. We have to add that Kosovo has shown continuous improvements of systematic and political mechanisms and instruments in developing, reviewing and adopting the budgetary plan. Low levels of budgetary revenues and sensible increases of public expenditures have exercised pressures thus, influencing a continuous reduction of government expenditures. Equal to budgetary revenues, government expenditures in Kosovo appear at a medium level of the transitional economies. The purpose of this paper, therefore, is to present an overview of the budgetary expenditures in Kosovo during 2006-2008 and to show that by fighting the negative phenomena, such as the informal economy, the budget can increase and the entire country could benefit from it. [ABSTRACT FROM AUTHOR]

Copyright of Economic Trends & Economic Policy is the property of Institute of Economics, Zagreb 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.)