Search

http://doi.org/10.5281/zenodo.4521577 The study of the determinant factors of public investment is proposed with the objective of analyzing which variables affected the public investment processes executed through the annual investment plans in the period 2007-2017. The methodology used provides a descriptive framework that highlights the analysis of variables such as tax collection, GDP, public debt and public investment. Likewise, a study of correlations between public investment through the PAIs and relevant variables is used, in addition to the application of a regression study. On one hand, the results indicate that variables such as tax collection and private investment have positive effects on public investment. On the other hand, the regression determines a positive relationship between GDP and investment and an inverse relationship with respect to public debt. The results imply the need to develop a public policy of public investment that is territorially fairer; the same is replicated for tax policy. http://doi.org/10.5281/zenodo.4521577 El estudio de los factores determinantes de la inversión pública se plantea con el objetivo de analizar que variables afectaron los procesos de inversión pública ejecutados a través de los planes anuales de inversión en el periodo 2007-2017.La metodología utilizada plantea un marco descriptivo que resalta el análisis de variables como la recaudación de impuestos, el PIB, la deuda pública y la inversión pública. Así mismo, se utiliza un estudio de correlaciones entre la inversión pública a través de los PAI y variables relevantes, a esto se suma la aplicación de un estudio de regresión. Los resultados indican por un lado que variables como la recaudación de impuestos y la inversión privada, tienen efectos positivos sobre la inversión pública. Por otro lado, la regresión determina una relación positiva entre el PIB y la inversión y una relación inversa con respecto a la deuda pública. Los resultados implican la necesidad de desarrollar una política pública de inversión pública territorialmente más justa, esto mismo se replica para la política tributaria.

This research evaluates the efficiency of the state budget allocation in Vietnam in the period 2007-2016 by using econometric models of OLS, FEM, REM and FGLS. The estimated results from the model, together with the evaluation of the state budget allocation show that the budget allocation has achieved positive results, but the efficiency of budget allocation is still not high. Following this, the article gives some policy implications for Vietnam to effectively allocate the state budget in the near future.

With the increasing number of vehicles and dynamic loads, the demand for more roads with higher quality is highlighted. Every year, a considerable portion of the national budget is spent on...

In the post-Cold War era, the US continues to devote a disproportionate percentage of its wealth to developing and maintaining extraordinary military capabilities. Most countries cut back on their armed forces in the aftermath of the Cold War, but US spending went up. Between 2001 and 2010 the US defense budget increased by 128 percent. In 2003, the US spent $417 billion on defense, 47 percent of the world total. In 2008, it spent 41 percent of its national budget on the military and its two ongoing wars. In absolute terms this was twice the total of Japan, Russia, the UK, Germany, and China combined. On 16 March 2017, President Trump submitted his request to Congress for $639 billion in military spending, which represented a 10 percent increase over Fiscal Year (FY) 2017. With a total federal budget of $3.9 trillion for FY2018, the increase in military spending is predicated on deep cuts to many other federal agencies and domestic programs, as well as the State Department. For FY2019, Trump’s budget would boost military spending by $94 billion.

Objective: With regard to limitation in national budget, the relevant authorities of healthcare and treatment throughout the globe are seeking the use of available resources in a way that no wastage of money or time—which is, of course, convertible to money—is acceptable. This study sought the opinions of hospital doctors and nurses on those activities at work that wasted their time. Methods: A questionnaire designed to identify activities that waste time during hospital care was completed based on the review of previous studies and including hospital wastes items. The authors designed a questionnaire, which was filled out by 209 nurses and 30 doctors in the surgery wards in hospitals affiliated to Shiraz University of Medical Sciences (SUMS). The items for time wasting activities were extracted from previous studies, and the reliability of the questionnaire was more than 0.785 using Cronbach’s alpha. The response rate was more than 60%. Results: The mean age of the participating nurses and doctors was 30.24 ± 6.85 and 32.77 ± 7.05 years. In all aspects, more time was wasted during the morning and evening shifts in comparison with the night shifts. The activity that was thought to waste time in hospital care the most was paper-based documentation. Preventable wasted time during the shift was 16%–30% in the nurses’ view and 18%–34% in the doctors’ view. For both nurses and doctors, the highest-rated preventable wasted time was related to time spent waiting in ward for lab data responses, transfer of patients, or delivery of care. Conclusion: Hospital working environment is complex, and opportunities for improvement of the efficiency of the nurses’ and doctors’ workload should be analyzed, case by case, in each hospital and work group. Process change (for the decrease in the wasted time for waiting in wards), simple innovative ways (for the decrease in the wasted time for searching the needed equipment), using hospital information system technology for documentation, communication, and the better design of the wards (to decrease the wasted time due to transfer between the ward and restroom) could be helpful for improving efficiency and for a safer and acceptable delivery of care.

This paper estimates the effects of fiscal stimulus on economic activity using a novel database on large fiscal expansions for 17 OECD countries for the period 1960–2006. The database is constructed by combining the statistical approach to identifying large shifts in fiscal policy with narrative evidence from contemporaneous policy documents. When correctly identified, large fiscal stimulus packages are found to have strong and persistent expansionary effects on economic activity, with a multiplier of 1 or above. The effects of stimulus are largest in slumps and smallest in booms.

Citing the example of Uzbekistan, the present article analyses issues of civil legal responsibility of state as a specific subject of civil law. The author also offers generalised suggestions on the matter

У тезах студентського повідомлення говориться про об'єкти державного регулювання, що пов'язані з державним бюджетом, державною банківською системою та державним сектором економіки. В тезисах студенческого сообщения говорится об объектах государственного регулирования, связанных с государственным бюджетом, государственной банковской системой и государственным сектором экономики. In the theses of the student's report is objects in state regulation related to the state budget, the state banking system and the state economic sector.

Russian Abstract: В представленной работе была определена роль открытости бюджета в социально-экономическом развитии государства, изучены теоретические особенности использования бюджета в государственном управлении; проведена систематизация зарубежного опыта по внедрению открытости бюджета, также проанализирована степень влияния прозрачности государств; проведен анализ отечественного опыты по внедрению системы прозрачности бюджета, бюджета для граждан, народного бюджета, инициативного бюджета и партисипаторного бюджетирования на федеральном и региональном уровнях; выявлены позитивные и негативные последствия повышения открытости бюджета на различные процессы в системе государственного и муниципального управления для Российской Федерации. English Abstract: The presented work determines the role of openness of the budget in the socio-economic development of the state, studies the theoretical features of the use of the budget in public administration; carries out the systematization of foreign experience in introducing openness of the budget, also analyzes the degree of influence of the transparency of states; analyses of domestic experiments on the implementation of the system of budget transparency, the budget for citizens, the national budget, the initiative budget and participatory budgeting at the federal and regional levels; reveals the positive and negative consequences of increasing the openness of the budget to various processes in the system of state and municipal government for the Russian Federation.

В статье рассматривается оценка эффективности реализации государственных программ в условиях отдельно взятого региона. Метод или методология проведение работы. Особую актуальность в условиях с систематическим проявлением кризисных явлений приобретает повышение эффективности бюджетных расходов и оценка эффективности реализации государственных программ регионов. Проведена оценка эффективности реализации государственных программ КарачаевоЧеркесской Республики по источникам финансирования. Выявлены причины неудовлетворительного уровня реализации отдельных программ. Результаты проведенного исследования могут быть использованы при анализе и прогнозировании результатов реализации государственных программ развития субъекта Российской Федерации. Выработаны мероприятия по повышению эффективности реализации государственных программ Карачаево-Черкесской Республики. Предлагается проанализировать и взаимоувязать задачи, сроки осуществления и финансовые ресурсы с показателями эффективности реализации программных мероприятий., The article considers the assessment of the effectiveness of the implementation of state programs in the conditions of a particular region. Method or methodology for carrying out the work. The improvement of the efficiency of budget expenditures and the evaluation of the effectiveness of the implementation of State programmes of the regions is particularly relevant in the context of the systematic manifestation of crisis phenomena. The article assessed the effectiveness of the implementation of the state programs of the Republic of Caracas-Cherssa by sources of funding. The reasons for the unsatisfactory level of implementation of individual programs have been identified. The results of the study can be used in the analysis and forecasting of the results of the implementation of state development programs of the subject of the Russian Federation. Measures have been taken to increase the efficiency of the implementation of the State programmes of the Republic of Caracas-Cherssa. It is proposed to analyse and link the objectives, time frames and financial resources with the performance indicators of programme activities.

Spanish Abstract: Este trabajo analiza la relacion entre corrupcion y un conjunto de medidas e indicadores del entorno institucional, politico y economico en los municipios de Colombia. Como indicador de corrupcion se utilizan las sanciones a alcaldes municipales relacionadas con irregularidades presupuestales por parte de la Procuraduria General de la Nacion. Por medio de un modelo de probabilidad lineal con datos de panel, con efectos fijos de tiempo y municipio, se encuentra que una mayor dependencia fiscal de recursos no propios – en particular, de transferencias y regalias- esta asociada a mayor probabilidad de corrupcion en el municipio. El mismo efecto positivo se obtiene para los recursos destinados a la inversion regional financiada con presupuesto nacional. Respecto a las variables politicas este trabajo senala que tanto una mayor competencia politica local como el grado de alineacion politica del alcalde con los Representantes a la Camara de mayor votacion local aumentan significativa y positivamente la probabilidad de corrupcion. Se concluye que los beneficios de la descentralizacion administrativa, politica y fiscal colombiana pueden peligrar como consecuencia del conjunto de incentivos fiscales y politicos que enfrentan los gobiernos locales y que afectan positivamente la corrupcion. English Abstract: This paper analyzes the relationship between corruption and a set of measures and indicators of the institutional, political and economic environment in the municipalities of Colombia. The sanctions against municipal mayors related to budgetary irregularities by the Attorney General's Office are used as an indicator of corruption. Through a linear probability model with panel data, with time and municipality fixed effects, it is found that a greater fiscal dependence on nonown resources - in particular transfers and royalties - is associated with a greater probability of corruption in the municipality. The same positive effect is obtained for resources allocated to regional investment financed with the national budget. Regarding the political variables, this study indicates that both greater local political competition and the degree of political alignment of the mayor with the Representatives to the Chamber of greater local voting significantly and positively increase the probability of corruption. It is concluded that the benefits of Colombian administrative, political and fiscal decentralization can be jeopardized as a result of the set of fiscal and political incentives that local governments face and that positively affect corruption.

There are important relationships between the urban sprawl process and economic growth. They are usually expressed through spatial relations and changes taking place in the local, regional and national economy. The temporal and spatial dimension, including dispersed location, are the determinants of development and economic growth. Therefore, the urban sprawl phenomenon and the related location, hypothetically conditioning economic growth, should be subject to macroeconomic research. The article examines how urban sprawl affects the national budget and national economic growth. Unlike many studies where urban sprawl is studied by scattering the population around cities, we undertake more complex examination using buildings&rsquo, location. Urban sprawl, as we understand it, is a spontaneous spread of buildings around cities. To assess the spontaneity, we use a grid of squares with a side of 500 m. The squares are used to calculate the morphological indicators of urban sprawl. Therefore, quantified urban sprawl is one side of the equation, on the other side are macroeconomic variables. In this way, we examine the relationship between urban sprawl and the national budget and economic growth of Poland. The conclusions obtained are, e.g., urban sprawl does not have a negative effect on the national economy and the budget. This is a different conclusion from those thus far. There are also different conclusions on the regional level. Based on the research results, we formulate recommendations for national economic policy and spatial policy.

Background: Nigeria is a signatory to the Abuja Declaration on allocation of 15% of the national budget to health and World Health Organization declarations that call on countries to allocate at least 2% of the national health expenditure to research. This review estimated the percentage share allocation of Nigeria’s national budget to health and health research. Method: This is a documentary review of the national budget and research literature on healthcare financing in Nigeria and South Africa, Africa’s largest economies. No date restrictions were placed on the searches except the special focus on the national treasury reports and annual institutional financial reports published between 2012 and 2018. We searched nine electronic databases (PubMed, EMBASE, Web of Science, SCOPUS, Cochrane library, Academic Search Complete, Google and Google Scholar and HINARI) and, national treasury Databases of Nigeria and South Africa with search terms that included public health financing. Results: Nigeria’s total budget increased by 83% from N4.7 trillion (USD13.1 billion) in 2012 to N8.6 trillion (USD23.9 billion) with a corresponding 26% increase in health allocation and 55.4% growth in health research allocation between 2012 and 2018. In contrast, South Africa’s total budget increased by 57.5% from R1.06 trillion (USD74.3 billion) in 2012 to R1.67 trillion (USD117.1 billion) with a corresponding 68.4% increase in health allocation that fluctuated between R122 billion (USD8.6 billion) and R205.4 billion (USD14.4 billion) in the same period. The percentage increase in health research allocation for South Africa was 69.3% in the same period. While South Africa with near universal health coverage (UHC) allocated an average of 11.7% and 1.2% to health and health research respectively in 2012-2018, Nigeria allocated only an average of 5.0% and 0.74% to health and health research respectively in the same period with no trajectory towards achieving the 15% and 2% targets. Conclusions: Findings underscore very poor health sector and health research funding in Nigeria and still far from meeting the targets of international declarations in contrast to SA. Realizing the pivotal role of a strong health research base, substantial increase in health and health research budget allocations to meet the 15% and 2% targets respectively are required to achieve and sustain UHC and improved health outcomes in Nigeria by 2030.

After experiencing a lack of political interest for financial and performance information in the Dutch House of Representatives, the author, a member of parliament, introduced a systematic approach for parliamentarians to review the country’s national budget and accounts. Drawing on corporate experience, the approach is a parliamentary version of a corporate audit committee working with a standardized review questionnaire. It gained wide support and is now used by several parliamentary committees. Nevertheless, the author raises various questions to the public accounting and control research community to improve the method and ensure its long-term use by politicians.

Success has always been the ultimate goal of every activity, and a construction project is no exception. There are few topics in the field of project management that are so frequently discussed and yet so rarely agreed upon as that the notion of project success criteria. Usually much of the national budget on infrastructure development is channelled to highway construction projects. However, no official studies have been presented before to evaluate the performance this industry in Egypt. Consequently, this reflects the importance of this study which aims at laying out a standard framework which identifies the criteria for measuring projects success. The identified criteria, in turn, can be used as a tool to help the stakeholders of the highway projects in Egypt in judging the project performance and success during the project's post-construction phase. Using a detailed literature review thirteen success measures are identified (four objectives and nine subjective). Furthermore, the analytic hierarchy process (AHP) is adopted to prioritize the identified measures based on accumulative knowledge of academic experts in highways construction industry through the application of questionnaire survey. The study establishes that project completed on time, project completed within budget, health, safety and number of accidents, profitability and quality in construction are the most significant measures used for assessing the highway projects performance and success.

Objective: To measure agreement between dental therapists and the\ud Scottish gold-standard dentist undertaking National Dental Inspection\ud Programme (NDIP) examinations. Methods: A study of interexaminer\ud agreement between 19 dental therapists and the national gold-standard dentist\ud was carried out. Pre-calibration training used the caries diagnostic criteria and\ud examination techniques agreed by the British Association for the Study of\ud Community Dentistry (BASCD). Twenty-three 5-year-old children (Primary 1)\ud and 17 11-year-old children (Primary 7) children were examined. Agreement\ud was assessed using kappa statistics on d 3 mft and D 3 MFT for P1 and P7 children, sensitivity and specificity values, and kappa statistics on d 3 t/D 3 T and\ud ft/FT. Calibration data on P1 and P7 children from 2009–2012 involving\ud dentists as examiners were used for comparison. Economic evaluation was\ud undertaken using a cost minimization analysis approach. Results: The mean\ud kappa score was 0.84 (SD 0.07) ranging from 0.69 to 0.94. All dental therapists\ud scored good or very good agreement with the gold-standard dentist. This\ud compares with historic NDIP calibration data with dentists, against the same\ud gold-standard dentist, where the mean kappa value was 0.68 (SD 0.22) with a\ud range of 0.35-1.00. The mean sensitivity score was 0.98 (SD 0.04) (range 0.88-1.0)\ud and mean specificity score was 0.90 (SD 0.06) (range 0.78-0.96). Health\ud economic analysis estimated that salary costs would be 33.6% lower if dental\ud therapists were substituted for dentists in the year 2013, with an estimated\ud saving of approximately £103 646 per annum on the national budget.\ud Conclusion: We conclude that dental therapists show a high level of\ud interexaminer agreement, and with the appropriate annual training and\ud calibration, they could undertake dental examinations as part of the NDIP\ud programme.

This research aimed to identify trends on promotion challenges and concerns (CaCs) encountered by the faculty members in selected State universities and colleges (SUCs) in the Philippines. To specifically identify significant CaCs, the study employed the mixed-method research design utilizing the delphi model technique for data collection. Thematic data coding was thoroughly conducted to come up with a consensus from the experts in the field of promotion in higher education. There were 10 focal persons from the SUCs in the national capital region (NCR) purposively chosen as the study participants. The identified challenges and concerns as the trend indicators were categorized into themes such as appreciation of documents, faculty engagement for promotion, information dissemination, schedule of implementation, responsiveness of the national budget circular No. 461 (NBC 461) focal persons to promotion-related concerns, faculty engagement to promotion, and stakeholder’s engagement to promotion. These indicators would be a relevant implication to the holistic and a uniform faculty promotion scheme in higher education institutions of the country. Hence, the result of the study shall be utilized by the SUCs policymakers in crafting the standardized NBC 461 policy guideline that is inclusive for implementing equal promotion opportunity as well as job security.

In the paper based on the authors' approach to the definition of strategies for fair and effective social compensation, as well as proposed methodology for calculating the indicators of social compensation strategies feasibility, the conclusions regarding macroeconomic conditions of selecting a state participation program in the process of economic achievements converting into social conditions were done, recommendations on modernization the social compensation policy in the dynamics of integrating markets were also offered.

Cost-Benefit Analysis is an analytical tool used to estimate (in terms of benefits and costs) the socio-economic impact due to the implementation of certain actions and / or projects. The impact has to be assessed against predetermined objectives, with the analysis usually taking place by taking into account all individuals affected by the action, either directly or indirectly. The paper presents the importance of Cost-Benefit Analysis for companies that want to access non-reimbursable funds (from the European Commission's budget or national budget), but also its impact on the decision of the financiers to grant funds to the applicant companies. Cost-Benefit Analysis forecasts will positively impact company’s activity? Is CBA real or shows processed information only to determine the financer to give the financing? Who really benefits from the forecasts? These are questions stay unanswered, because the risks and uncertainties to which companies are subjected daily, does no guaranties for future developments and situation, non the less a CBA. The CBA stay only a prediction.

Background: The effectiveness of Anti-Corruption Agencies (ACAs) depends on adequate funding. Literature has shown that successful ACAs all over the world are well funded, as well as enjoyed political will of their home governments. Aim: The article examined the funding of the Nigerian anti-corruption agencies in relation to anti-corruption agencies in Hong Kong and Singapore. Settings: The article is structured into eight sections namely the introduction, methodology, conceptual clarification, theoretical framework, funding patterns of anti-corruption agencies in Nigeria, Singapore’s and Hong Kong agencies’ effectiveness in combating corruption, lessons from Singapore and Hong Kong as a basis for effective anti-corruption fighting in Nigeria and conclusion. Methods: The article adopted the qualitative and quantitative methods. Data were collected from the primary and secondary sources. Two in-depth interview (IDI) sessions were held with officials of the agencies while documental analysis complemented the primary data in the study. Result: The study found that Nigeria’s anti-corruption agencies are not adequately funded; and recommends that a significant percentage of the national budget should be earmarked for the ACAs. And, the successive should show the political will and commitment to fund ACAs. Conclusion: It is an actuality that funding of the two ACAs in Nigeria has not been backed by a strong political will. However, the potentiality of the ACAs is still in its infancy. So far their performance has been insignificant and ineffective in combating corruption in Nigeria.

This study aims to determine the Implementation of Road Maintenance Programs in the Public Works and Spatial Planning (PUPR) Service of Pandeglang District (Case Study in Pandeglang District). This research method is descriptive qualitative. Data collection techniques used are: Interview, observation, documentation. Research location of the Public Works and Spatial Planning (PUPR) Office of Pandeglang Regency and Pandeglang District. Based on the results of the study it can be concluded that: 1) Implementation of Road Maintenance programs in the Public Works and Spatial Planning (PUPR) Service of Pandeglang District (Pandeglang District Case Study) has been going well because the planned program has been realized in 2017 and adjusted to the given budget to the PUPR Service but not all maintenance can be carried out. 2) Supporting factors, namely the possibility of infrastructure funding that can be obtained not only from the APBD but the assistance from the Special Allocation Fund (DAK), the National Budget, assistance from the province and human resources and applicable regulations. The inhibiting factor of the implementation is of course the budget that is lacking but many roads must be handled so that it is not handled quickly, unexpected weather can slow down repairs

The investigation analyzes the approach of the fiscal policy in Venezuela for the period 2000-2016, determining the effectiveness of the same in the management of the fiscal de-ficit, tax base and fiscal income, based on data published by ONAPRE (Oficina Nacional de Presupuesto) and the BCV (Banco Central de Venezuela, 2016). The study is based on the theory of the Laffer Curve (1986). The methodological approach is analytical and as-sumes a documentary research design. The results corroborate that the increase in the tax base increases the fiscal deficit and decreases the fiscal income in real terms. La investigación analiza el enfoque de la política fiscal en Venezuela para el período 2000-2016, determinando su efectividad en cuanto al manejo del déficit fiscal, base impositiva e ingreso fiscal, con base a datos publicados por la Oficina Nacional de Presupuesto – ONAPRE y el Banco Central de Venezuela (BCV, 2016). El estudio se basa en la teoría de la Curva de Laffer (1986). El enfoque metodológico es analítico y asume un diseño de investigación documental. Los resultados corroboran que el aumento de la base impositiva acrecienta el déficit fiscal, y disminuye el ingreso fiscal en términos reales.

Розглянуто правовий порядок формування бюджетних коштів Міністерством внутрішніх справ України на підставі чинного бюджетного законодавства. Проаналізовано особливості організації бюджетного процесу у США, Фінляндії та Нідерландах, на підставі яких сформульовані пропозиції щодо удосконалення процедури формування бюджетних коштів на правоохоронну діяльність в Україні. Визначена специфіка здійснення некомерційної господарської діяльності Міністерство внутрішніх справ України і запропоновані можливі шляхи підвищення доходів Міністерства внутрішніх справ України від некомерційної господарської діяльності його установ. Проаналізовано сучасний стан правового регулювання охоронної діяльності, що здійснюється поліцією охорони, а також надання адміністративних послуг. Зроблено висновок про те, що плата за адміністративні послуги, що надаються Міністерством внутрішніх справ України, а також доходи від некомерційної господарської діяльності органів Міністерства внутрішніх справ України, можуть стати вагомою частиною у формуванні бюджетних коштів Міністерства внутрішніх справ України. Рассмотрен правовой порядок формирования бюджетных средств Министерством внутренних дел Украины на основании действующего бюджетного законодательства. Проанализированы особенности организации бюджетного процесса в США, Финляндии и Нидерландах, на основании которых сформулированы предложения по совершенствованию процедуры формирования бюджетных средств на правоохранительную деятельность в Украине. Определенная специфика осуществления некоммерческой хозяйственной деятельности Министерством внутренних дел Украины и предложены возможные пути повышения доходов Министерства внутренних дел Украины от некоммерческой хозяйственной деятельности его учреждений. Проанализировано современное состояние правового регулирования охранной деятельности, осуществляемой полицией охраны, а также предоставления платных административных услуг. Сделан вывод о том, что плата за административные услуги, предоставляемые Министерством внутренних дел Украины, а также доходы от некоммерческой хозяйственной деятельности органов Министерства внутренних дел Украины, могут стать весомой частью в формировании бюджетных средств Министерства внутренних дел Украины. The author has studied the legal procedure for the formation of budget funds by the Ministry of Internal Affairs of Ukraine on the basis of the current budget legislation. It has been determined that the state budget funds the main activities of the Ministry of Internal Affairs, but due to the economic crisis and the limited budget funds, it is not possible to fully meet all the lines of budgetary funding. Using the method of analysis, synthesis, comparative and legal methods, the author has defined the legal grounds for the formation of proceeds of the Ministry of Internal Affairs of Ukraine; has characterized the features of the budget process in Ukraine, which influence the formation of revenues for law enforcement activities and the establishment of the structure of expenditures of the Ministry of Internal Affairs. The author has determined the reasons for the inhibition of search for modern sources of pumping up the budget of the Ministry of Internal Affairs; and has established new forms of formation of budget funds of the Ministry of Internal Affairs as the direction of financial activity of the state, which is implemented on the basis of the modern doctrine of public finances in the field of financial law science having a significant impact on the financial provision of the institutions of the Ministry of Internal Affairs of Ukraine. The author has analyzed the peculiarities of the organization of the budget process in the United States, Finland and the Netherlands, on their basis the author has formulated propositions on improving the procedure for forming budget funds for law enforcement activities in Ukraine, in particular by reducing expenditures for law enforcement administration, optimizing the structure of expenditures of the budget of the Ministry of Internal Affairs, transparency, and openness of financing the activities of the police force. The author has determined the specifics of non-profit economic activities of the Ministry of Internal Affairs of Ukraine and has offered possible ways of increasing the proceeds of the Ministry of Internal Affairs of Ukraine from non-profit economic activities of its institutions. The author has analyzed the current state of legal regulation of security activities carried out by the guard police, as well as the provision of administrative services. It has been concluded that the fee for administrative services provided by the Ministry of Internal Affairs of Ukraine, as well as proceeds from non-profit economic activities of the agencies of the Ministry of Internal Affairs of Ukraine, can become a significant part in the formation of budget funds of the Ministry of Internal Affairs of Ukraine while establishing the necessary legal principles for their regulation.

A wide range of conflicts can arise from imbalances in the national budget and from instability of political institutions, both as a cause and a consequence. Distributive conflicts are in the forefront. It may conceive of the welfare state as the attempt to influence such conflicts, either directly or indirectly. The welfare state, on the other hand, may itself become the cause of new conflicts of distribution. The modern welfare state had its beginnings in Europe about a century ago, and it has since been a central element in the profound changes which European societies have undergone – and have to master in future. As the work of many, the welfare state represents a relatively broadly based common denominator and is thus an important element of political consensus. Yet for the same reason it lacks clear contours, and this is detrimental to a more emphatically ideological political integration.

This chapter focuses on whether fiscal decentralisation can help to promote the sustainability of education funding. The linkage between fiscal decentralisation and education expenditure and performance is examined using data from OECD countries. The results clearly show the positive effect of fiscal decentralisation on education expenditure. In addition, the results reveal how regional disparities in the distribution of the total national budget, affects education expenditure. The findings suggest that fiscal decentralisation and balanced regional development may increase the solidity of education expenditure. Regional disparities reduce the efficient allocation of the national budgets and may cause declining education expenditure. This empirical study confirms that OECD countries tend to spend more money on education in order to provide educational opportunitites for lower income populations, when income inequality worsens.

What is the real character of fiscal policy? Is it expansionary or restrictive? Is it pro-cyclical or does it have stabilization effects? Policymakers and economic analysts need to be able to ascertain fiscal policy effort. As the actual budget balances are affected both by cyclical factors and structural measures, they may not, in general, be very useful when seeking to assess the stance of the fiscal policy. To understand the true nature of fiscal policy, it is therefore fundamental to remove cyclical effects of general government budget balances. The cyclically-adjusted budget balance (CAB) indicator plays this role in the fiscal surveillance framework as a means of analyzing the fiscal situation and changes in policy that result from the intentional actions of the government. This paper, for the first time, provides detailed calculations of the cyclically-adjusted budget balances in BiH, following a commonly agreed method by the European Commission and assesses the character of the fiscal policy in BiH from 2008 to 2019. The analysis showed that in earlier years BiH had led stabilizing expansionary fiscal policy, while in more recent years the fiscal policy was mostly restrictive and procyclical

The Nigerian government uses food import prohibition as part of policies that seeks to protect existing domestic producers and reduce the country's dependence on imports. This paper argues that such policies have negative effects on net consumers of such products due to higher prices. With 70 percent of poor households' budget spent on food, and about 13 percent of the total budget devoted to products subject to import bans, poor households are vulnerable to such trade policies. Prices of some import prohibited food products are found to be higher than what they would be in the absence of such bans. The elimination of import bans is estimated to reduce national poverty rates by as much as 2.6 percentage points.

RESUMEN Este artículo analiza las actas de los debates sobre el proceso decisorio de aprobación del presupuesto general de la nación en las comisiones económicas del Congreso de la República de Colombia (periodo 2002-2009), con el propósito de detectar asociaciones entre la posición de los congresistas durante el debate y algunas de sus características individuales. Las actas que son transcripciones literales de los debates, se analizan por medio de las técnicas estadísticas de datos textuales, las cuales se han utilizado recientemente para el estudio de la toma de decisiones de los comités de política de los bancos centrales. Los resultados se contrastan con el concepto de racionalidad acotada asumido por Lindblom (1959). Se encuentra, entre otros resultados, que ser economista o estar inmerso en un proceso judicial son factores determinantes en la frecuencia con la que se debate, o que la filiación política tiene particular incidencia sobre el tipo de intervención que hacen los congresistas. ABSTRACT This article analyzes the minutes of debates in Colombian Congressional economic commissions pertaining to the national budget during the period from 2002 to 2009 with the objective of identifying relationships between the debating postures of the members involved and their particular individual characteristics. The minutes, literal transcriptions of the debates, were analyzed using statistical textual data techniques recently used for the study of decision making by central bank policy committees, with the results contrasted with the bounded rationality concept posited by Lindblom (1959). Based on the foregoing, among other results it was determined that being an economist or being immersed in a judicial process were seminal factors in the frequency of debate participation and that political affiliation had a specific impact on the nature of members’ interventions.

State Non-taxable Revenue (PNBP) from the energy and mineral sources (ESDM) sectors, particularly at Oil and earth gas(Migas) sector, coal and mineral sector, are very significant revenue of the state which is State Non-taxable Revenue described on the National budget and revenue(APBN). Actually there are still a lot of BUMN, BUMD, private companies which have not paid yet their PNBP to the Ministry of ESDM.. This research aims to recognize empirically the system of PNBP management within the Ministry of ESDM. This research has applied an analytical descriptive method which is a method to provide an actual condition regarding the credit management. The State revenue refers to PNBP credit has still been beyond the expectation due to a slow process of PNBP credit administration as well as the organization management which has not been running well. An effort to speed up the process should have to be applied refers to the efficiency of the related sources consumed such as time, cost and manpower. An effort to develop the effectiveness of State credit administration should have to be applied by improving the organization performance to maximize the result of the State credit management.

Background Specialised surveillance using total body photography and digital dermoscopy to monitor people at very high risk of developing a second or subsequent melanoma has been reported as cost effective. Objectives We aimed to estimate the 5-year healthcare budget impact of providing specialised surveillance for people at very high risk of subsequent melanoma from the perspective of the Australian healthcare system. Methods A budget impact model was constructed to assess the costs of monitoring and potential savings compared with current routine care based on identification of patients at the time of a melanoma diagnosis. We used data from a published cost-effectiveness analysis of specialised surveillance, and Cancer Registry data, to estimate the patient population and healthcare costs for 2017–2021. Results When all eligible patients, estimated at 18% of patients with melanoma diagnosed annually in Australia, received specialised surveillance rather than routine care, the cumulative 5-year cost was estimated at $93.5 million Australian dollars ($AU) ($US 64 million) for specialised surveillance compared with $AU 120.7 million ($US 82.7 million) for routine care, delivering savings of $AU 27.2 million ($US 18.6 million). With a staggered introduction of 60% of eligible patients accessing surveillance in year 1, increasing to 90% in years 4 and 5, the cumulative cost over 5 years was estimated at $AU 98.1 million ($US 67.2 million), amounting to savings of $AU 22.6 million ($US 15.5 million) compared with routine care. Conclusions Specialised melanoma surveillance is likely to provide substantial cost savings for the Australian healthcare system.

Before we explore the role of the executive branch of government in gender and public participation in Afghanistan, it is important to briefly discuss the overall governance system of the country; Afghanistan has 34 provinces and a centralized government. The president directly appoints provincial governors. Each province has an elected provincial council and a provincial development committee that are supposed to play an important role in planning and budgeting for provincial development. Similarly the budgeting system is also centralized, the central ministries manages its budget in the provinces; however, the central government is discussing the possibilities of allocating some portion of the national budget to the provinces directly and of delegating to the provinces full control over spending of the allocated budget for implementation of projects in the provinces.

This chapter considers developments within the Spanish territory, reflecting divergences in approach, methodology, and political and institutional engagement. It will explore developments and deficiencies in the national budget process, and distinctive models emerging in Andalusia, Euskadi, and at state government level. Contributors offer a variety of perspectives reflecting institutional opinions from the Junta de Andalucia and observations from academic analysis and activists working to support the adoption of gender budgeting in practice.

Gender Budgeting in Germany covers the approaches to gender budgeting by regional governments, with a focus on Berlin and Hamburg; local government, arguably the most dynamic agents regarding the strategy; and the federal level, with examples from individual ministries. Since the federal government in Germany has not followed through the implementation of a binding integration of gender perspectives into the national budget, the chapter also covers the challenges faced and the arguments against implementation as well as good examples and feasible pathways towards implementation.

The purpose of this thesis is to investigate the management of capital construction investment fund from national budget of Ministry of Public Health of Vietnam to the national hospital system, and to provide recommendations for improving management of capital construction investment fund from national budget. In order to discover efficiency in investment management of capital construction from the national budget of the Ministry of Health to the hospital system, the current legal documents and steps of project management are thoroughly analysed. The primary data consists of documents and reports of departments under Ministry of Health as well as project profiles of the hospitals under the Central hospital system. Furthermore, I conducted interviews with key informants where I relied on a set of survey questions. After that, the document data was analyzed using descriptive statistics and the interview data using qualitative content analysis method. Construction investment fund from the state budget for the whole society and the health sector in particular has been growing in recent years, making an important contribution to the development and modernization of health clinics. As a result, the health protection and promotion of Vietnamese people have been improved and enhanced significantly. The study contributes to prior empirical and theoretical research on the management of construction investment funds in different national contexts. This research is expected to be the starting point for other studies in the future.

This paper investigates the economic efficiency of Russian public expenditures in 2002–2016 by estimation of their multiplicative impact on the GDP level and economic growth. We use the empirical methodology based on Corsetti et al. (2012). We estimate a number of fiscal multipliers: on national security, law-enforcement activity, national defense, education, health care and sport and road infrastructure. For assessing the influence of budget structure on long-term economic growth rates, we estimate the SVAR model in which GDP growth is a structural variable. The research shows a positive influence of budgetary resources redistribution from non-productive government expenditures to productive ones on economic development.

The present study is focused on a water reservoir that is under the influence of AMD in the historic mining area of Riotinto (SW Spain). Transport of particulate matter and chemical precipitation within the reservoir has caused its clogging. Hydrochemical, geochemical and mineralogical characterization allowed to assess the degree of contamination by trace elements. The results indicate high average concentrations of metals and metalloids in water and sediments. The sediments are strongly enriched in As, Pb, Cu, and Zn, which occur with concentrations > 1000 mg/kg. Highest accumulation was observed for As and Pb, which gave enrichment factors in the range 358–471, indicative of extreme pollution. Geochemical trends show strong correlation between major elements, including Fe and Al, mobilized from the source material. Mineralogy of the clogging material showed a short-range of spatial variability. Among the newly formed phases jarosite and goethite are the most abundant. They are especially concentrated in the clay size fraction. Combining results about chemistry of the sediments and mineral distribution suggests that As is being retained by both clay and iron-rich minerals. Furthermore, results indicate that jarosite forms directly from sulphide oxidation, whereas goethite may result from transformations undergone in the reservoir., Financial support for this research was provided by DGCICYT National Plan, project CGL2010-21268-C02-01. CIG-R is supported by the national budget of the Portuguese Republic through FCT — under the project PEst-OE/CTE/UI0697/2011. The authors thank to António Azevedo for his help in XRD analysis and to Elisabete Vivas for her assistance with the preparation of clay fraction. Also, the authors are grateful to Dr Irwan Iskandar and to an anonymous reviewer for their valuable contributions for the manuscript., info:eu-repo/semantics/publishedVersion

On September 10th, the International Budget Partnership (IBP), a non-profit organisation based in Washington, released the Open Budget Index 2015. Croatia's scored 53 out of 100 points, which, regretfully, represents a deterioration from the previous, 2012 Survey results, underscoring the need for improvements in the quality and availability of national budget information.

Este artigo objetiva compreender como a participação cidadã se desenvolve em discussões legislativas por meio do Portal e-Democracia, da Câmara dos Deputados. Mais especificamente, faz-se um estudo de duas Comunidades Legislativas, que discutiram, respectivamente, a Lei de Diretrizes Orçamentárias e a Lei Orçamentária Anual, ambas referentes ao ano de 2013. Para tanto, realizou-se uma análise dos canais dispostos nas referidas comunidades, avaliando esses mecanismos em relação a três quesitos apontados pela literatura como essenciais a uma experiência participativa: 1) provimento de informações; 2) motivação aos cidadãos; 3) perfil adequado dos canais. A pesquisa constatou que há, em relação a tais critérios, um esforço do portal para constituir-se como modelo de ferramenta participativa, pois a disposição de informações, a atualização tanto de conteúdo quanto de layout e a variedade de mecanismos, visando abranger possíveis preferências participativas dos cidadãos, apresentaram-se positivamente no e-Democracia, embora ainda seja um desafio seja atrair mais cidadãos à participação através dele.

The article considers the role of national budget in Russian socio-economic development. The author analyzes the Russian budget of the last decade and comes to the conclusion that it is not efficient because there is no long term planning, the allocation of responsibilities between the Ministry of Economic Development and the Ministry of Finance is not optimal, and because the government is trying to stimulate economic growth without resorting to deficit budget.

Irrigation projects realized in Turkey are completely financed by the state through internal funds or foreign credits. Private construction companies deliver these projects under the management of State Hydraulic Works, which is a state foundation responsible for managing the country’s water resources. Decisions related to irrigation projects in Turkey are important because of their effect on the agricultural development and high amounts allocated from national budget for their implementation. Exploring the best design among various alternatives at the design development stage is a serious and challenging process that determines the course and success level of irrigation projects. In this regard, this case study introduces a risk assessment procedure experienced in State Hydraulic Works during the design development stage to determine the best design alternative in an irrigation project. Furthermore, the case study includes crucial remarks about another project under construction on which neither State Hydraulic Works nor the contractor company has so far executed risk assessment. While useful decisions were taken associated with design alternatives in the former project, various problems occurred in the latter one during construction because of not applying risk assessment during design development stage.

Every year governments spend their national budget on public health in order to reduce financial burden of individuals on health. Although it has been widely believed that the increase of public expenditure on health decreases private health expenditure, it has not been proved by analysis with real data. For better understanding, we conducted an empirical study on the real data of 17 OECD countries-Australia, Austria, Canada, Denmark, Finland, Germany, Iceland, Ireland, Japan, Korea, New Zealand, Norway, Portugal, Spain, Sweden, the United Kingdom, and the United States. The panel Granger-causality test is used to verify the cause-and-effect relationship between the two expenditures. As a result, public expenditure on health has a 3 to 4 year-lagged negative effect on private health expenditure in the cases of the 16 countries except for the United States.