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AbstractThis study analyses the formation of a policy system that reduced income inequality in Japan in the 1960s, a period of rapid economic growth. According to comparative research, the Japanese state is an example of small government with income equality. Japan’s income inequality rose in the 1950s, and at that point, the government faced a decision about how to reduce income inequality, and particularly whether to expand social security and government size. This study uses primary materials to analyse how and why Japan became more egalitarian while maintaining a small-government state, focusing on fiscal rules set by the Ministry of Finance, which adopted a balanced budget rule that prevented the issuance of public bonds and limited the tax burden ratio. As reflected in the government’s Income Doubling Plan, this development led to a trade-off among factors, such as social security, public works, and tax cuts, which led to the subordination of social security. Despite public debt issuance in 1965, which was contrary to two fiscal rules, social security did not expand because of fiscal rigidification. Throughout the 1960s, spending on public works and income tax cuts was prioritised over social security, resulting in small government but also income equality. [ABSTRACT FROM AUTHOR]

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.)

Students in The Property Appraisal Training at Financial Education and Training Agency, based on survey results, state that learning using e-books is less effective in improving learning outcomes. The study aims to evaluate the impact of multimedia interaction on the learning outcomes of property appraisal training students. The research used the research and development (RD) that adopts the ADDIE model. Data collection was carried out through tests and questionnaires with a total of two subject matter experts, two media experts, and 28 students. Data analysis used quantitative and qualitative methods. The results of the subject matter expert assessment indicate that multimedia is suitable for use, with a rating of 91.67%. The results of the media expert assessment show that multimedia is suitable for use with a rating of 90%. Field test results show a significant positive correlation between the average learning outcomes before and after using interactive multimedia. The effectiveness test results show an N-gain value of 61%. Given the impact of multimedia-based education on learning outcomes, this approach can be used to teach other subjects and train students. This research can also be used as a basis for exploring the development of interactive multimedia learning for other subjects.

This article analyzes Francisco Dornelles' term at the Ministry of Finance in 1985. In addition to filling the existing gap in historiography, it reconstructs the thinking and economic actions of Dornelles and Tancredo Neves. Both were conservatives, endorsing a "monetarist" diagnosis of the Brazilian crisis. This conservatism translated into a relative continuation of the austerity policy implemented by Delfim Netto. It is argued that Dornelles' departure from the Ministry of Finance marks an important turning point in Brazil's economic history. FGV-RJ and the "delfinist" faction of FEA-USP lose their hegemony over economic policy, creating space for other schools, such as Unicamp and PUC-Rio. [ABSTRACT FROM AUTHOR]

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.)

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.

The study aimed to determine the level of financial control obstacles represented by the dimensions of (technical obstacles, legal obstacles and regulatory obstacles) and to determine their impact on the control procedures on government spending applied by the Ministry of Finance in the Republic of Yemen. The study followed the descriptive analytical approach to achieve the study objectives and test its hypotheses. The study population consisted of (50) auditors and account managers representing all employees in the audit department in the finance offices, in addition to the account managers in the offices of other administrative units in Hadhramaut governorate (the valley and the desert). Given the small size of the study population, the complete census method was adopted to determine the study sample, which reached (45) respondents, whose responses were obtained through the questionnaire tool. Based on the data analysis conducted by the statistical analysis using the Statistical Package for Social Sciences (SPSS), the results revealed that; There is a negative impact of the financial control obstacles in their dimensions (organizational obstacles, legal obstacles and technical obstacles) on the procedures for controlling government spending applied by the Ministry of Finance in the Republic of Yemen, and that the impact of the dimensions of financial control obstacles on government spending control procedures was uneven, where the dimension of organizational obstacles had the highest impact on financial control procedures, followed by legal obstacles, and the dimension of technical obstacles came in last place. The results also showed that the financial control obstacles faced by financial offices in the valley and desert districts in Hadramout governorate were moderate. The study made a number of recommendations, the most important of which are; paying more attention to continuous training and increasing the training courses for auditors in order to provide them with sufficient knowledge of the standards of professional practice and to learn about the latest modern auditing methods and developments, the necessity of issuing sufficient legislation governing financial control procedures, and the study also recommended the importance of benefiting from the experiences of regional and global countries in the field of financial control. [ABSTRACT FROM AUTHOR]

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.)

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.

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.)

Cigarette prices in Japan are lower than those in most other high-income countries. A more striking fact is that cigarette tax revenues have been kept almost flat at just over two trillion JPY (Japanese yen; 18.2 billion US dollars) over more than three decades, despite steadily declining cigarette sales and seemingly weakening pressure from stakeholders with a vested interest in the tobacco industry. We attempted to examine trends and determinants of cigarette tax increases in Japan. In particular, we hypothesized that the Japanese finance ministry adjusts cigarette taxes to meet a revenue target. Under this hypothesis, we searched for the most plausible amount of the minimum target of tax revenue that corresponds to cigarette tax increases over the past 37 years (1985-2021) using public data on cigarette sales and taxes. The results revealed that two trillion JPY was the minimal revenue target that could plausibly explain the increase in cigarette tax. In addition, the timing and magnitude of cigarette tax increases have been successfully set to maintain stable tax revenues. A key determinant of cigarette tax increases in Japan has been hard revenue targets, rather than public health concerns.