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The 2019 proposal that New Zealand create a parliamentary budget officer should be revived, but with certain changes. First, the parliamentary budget officer should not be asked to estimate the cost of political parties' electoral platforms, since that is not a proper function of an officer of Parliament, and the political sensitivity and resource intensiveness of such costings could interfere with the officer's ability to help Parliament hold the executive to account. Second, the parliamentary budget officer should have a broader scope to comment on public finances than was envisaged in 2019. Third, the creation of a parliamentary budget officer should be accompanied by consideration of other ways of strengthening Parliament's effectiveness in scrutinising public finances, such as having a member of the opposition chair the Finance and Expenditure Committee. [ABSTRACT FROM AUTHOR]

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade 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 aim of the study is to characterize the features of fiscal management of enterprise personnel in the context of developing international economic relations. The primary task set within this article is to identify the most optimal practices for implementing fiscal management of enterprise personnel under the increased influence of changes in the international economic environment. It has been determined that the development of international economic relations requires enterprises to adapt their personnel management with consideration of fiscal aspects. Fiscal management of personnel is characterized as a means of optimizing labour costs through the use of tax incentives, subsidies, and other financial instruments, which enhance competitiveness on the international level. It has been established that effective fiscal management ensures that enterprise activities comply with international standards, allowing them to avoid fines and other legal consequences. The role of fiscal management in optimizing the processes of employee relocation between company branches in different countries, ensuring the legality and financial benefit of such relocations, has been characterized. It has been established that proper management of fiscal aspects helps companies expand into new markets by ensuring the effective integration of local and foreign workers into the corporate culture. The necessity of implementing modern technologies and enhancing the qualifications of specialists to improve the fiscal management of personnel has been characterized. It has been proven that effective fiscal management of personnel contributes to optimizing tax obligations, increasing competitiveness, and ensuring the international integration of enterprises.

This scientific article evaluates the determinants of fiscal management represented by compliance with the thresholds of the Fiscal Responsibility Law and the primary result target. The study adopted an econometric approach, using binary variables regarding the Brazilian states’ compliance with the total personnel expenditure target and the primary result target. Social and accounting data and the manager’s characteristics were used to analyze the determining factors. In addition, a multiple regression analysis for panel data was conducted, examining the period from 2017 to 2022. In the model for total personnel expenditure, transfers from the federal government to the states and tax revenue favor non-compliance with the thresholds of the Fiscal Responsibility Law. On the other hand, for the primary result target, transfers, accounts payable, payment capacity, and the managers’ education level and age favor compliance with the target. [ABSTRACT FROM AUTHOR]

Copyright of Cadernos de Gestão Pública e Cidadania is the property of Fundacao Getulio Vargas, Escola Brasileira de Administracao Publica e de Empresas 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 financial lending system towards the agricultural sector has undergone significant evolution in terms of its structure and characteristics over time. The source of financing plays a fundamental role in the development and growth of the activity, providing the necessary capital to finance production, acquisition of inputs and machinery, and other related financial needs. The objective of this study is to develop an analysis of the financial loans system for the national agricultural sector and specifically to La Pampa. The results obtained indicate that the agricultural sector is approximately 16 % of the total financial loans in the national economy and 29 % in La Pampa. There is a similar trend between total loans and those in the agricultural sector, with significant growth until 2013, followed by a decline until 2016 and a rebound until 2018. The concentration of loans in the sector, particularly in crops and agricultural services, is highlighted. [ABSTRACT FROM AUTHOR]

We present a dynamic stochastic general equilibrium (DSGE) model in which a resource‐rich government allocates its excess resource rents between a resource stabilization fund and the facilitation of costly domestic fund‐raising activities of sovereign wealth funds (SWF), which holds a portfolio of government‐linked companies (GLCs). Despite being less productive efficient, GLCs' operation benefits from scale economies tied to the resource sector: its profitability is procyclical to commodity shocks. The model is estimated to Malaysia using the Bayesian approach, with the results suggesting a business cycle heavily influenced by resource shocks. Based on this, we solve numerically for a socially optimal combination of excess resource savings allocation. We find the present allocation to be sub‐optimal, regardless of the structural shocks. This suggests that the Malaysian economy might have hit its absorptive capacity constraint (i.e., a domestic economy saturated by GLCs). [ABSTRACT FROM AUTHOR]

Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Following the death of George Floyd, there were national calls for budget reductions and reforms for police departments. The City of San Jose's Auditor's Office analyzed the police department's budget components to understand what police services were being provided. This case study examined several research questions, such as how police overtime funding is being used to deliver police services, and whether the use of overtime is the most efficient method of services delivery. It analyzes why and how overtime allows for equitable and responsive police services, even when the department is short staffed. [ABSTRACT FROM AUTHOR]

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico 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 Quantitative Economics Studies (JQES) is the property of University of Kasdi Merbah Ouargla 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 primary goal of this study is to analyses public trust in the Gujrat district's local government, which was constituted under the Punjab Local Government Act-2013. This Act established a local government system in which elected representatives were given "political, administrative, and fiscal responsibility and authority in order to promote good governance, effective service delivery, and transparent decision-making through institutionalized participation of the people at the local level" (Punjab Local Government Act 2013). This article assesses how satisfied Gujrat's people are with the governance, political participation, and fiscal management given by the local government system in order to assess the resultant public trust in local government. For this study, a survey of public opinion was undertaken in the district of Gujrat. Based on their responses to the most of questions asked concerning the performance of the local government system in relation to governance, political participation, and fiscal management, people demonstrated a higher level of trust in local government. The statistical analysis validates all hypotheses and the conceptual model, and demonstrates a direct significant relationship between fiscal management and trust in local government, between governance and trust in local government, and between political participation and trust in local government. The paper argue that local government is vital for strengthening participatory democracy in Pakistan. It is anticipated that in the long run, it would lead to the consolidation of democracy, the emergence of more capable leadership, and the growth of more responsive political parties. [ABSTRACT FROM AUTHOR]

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social 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 Nigerian government over the years embarked on diverse macroeconomic policy options to tinker the economy on the path of growth and development. Amongst the policy options readily employed is that of fiscal policy. Despite the lofty place of fiscal policy in the management of the Nigerian economy, the economy is yet to come on the path of sound growth and development. The intent of fiscal management is essentially to stimulate economic and social development by pursuing a policy stance that ensures a sense of balance between taxation, expenditure and borrowing that is consistent with sustainable growth. However, the extent to which fiscal management engenders private investment continues to attract theoretical and empirical debate especially in developing countries like Nigeria. In light of this, the present study fills the gap by examining the relationship between fiscal management and private investment in Nigeria between 1987 and 2015. The study employed ex-post facto research design. Secondary time series data were used for the study and these were sourced from CBN statistical bulletin and World Development Indicators, 2015. The data collected were analyzed using the Autoregressive Distributed Lag with inferences drawn at 5% significance level. The result of the relationship between fiscal management and private investment in Nigeria showed that inflation, capital expenditure, indirect tax and non-tax revenue had positive and significant effects on private investment (β=0.02, t=19.04; β=0.59, t=40.13; β=1.70, t=17.07; β=1.05, t=22.03 respectively) in Nigeria, while domestic credit to private sector had negative but significant effect on private investment (β = -0.09, t = -17.26) in Nigeria within the period. The study concluded that a crowding-in relationship exists between capital expenditure and private investment, while indirect tax revenue has significant and non-distortionary relationship with private investment. The study therefore recommends more public investment in capital projects and that the tax system should generally be made favorable towards private sector investment.

Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) 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 Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas 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 Brazilian Journal of Applied Economics / Economía Aplicada is the property of FEA-RP, Universidade de Sao Paulo 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.)

Although the development of punctuated equilibrium theory makes broad reference to the bureaucratic procedures that regulate budgetary decision making and makes reasonable assumptions about the influence of those procedures on the dynamic of resource allocation, little is known about how the specific mechanisms work. This has led to a call to understand the processes that cause friction in greater detail. This study examines how budgetary output patterns may be influenced by governments' strategic fiscal choices. Using an approach that highlights the roles of various fiscal policy‐making processes, we found significant deviations of budgetary output patterns in capital projects, restricted funds, and entitlement spending, thus signifying the influence of fiscal practices on resource allocation decisions. We further examined how fiscal influences may be realized in the political process of democratization in Hong Kong. By examining legislative filibuster cases related to capital projects, we found evidence associating democratization with greater institutional friction and consequently with larger budgetary output punctuations. [ABSTRACT FROM AUTHOR]

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.)

The study analyzed how political-electoral incentives influence the fiscal management of Brazilian municipalities and their effects on electoral results. Two findings stand out, the first is that although there is an increase in investments, visible to the population and associated in the literature with favorable electoral results, the re-elected parties also have a more sustainable personnel structure and better liquidity conditions in the short-term with leveraged performance in strategic periods, such as in electoral years. The second is that despite the fact that the newly elected parties sign higher levels of fiscal condition in the three political cycles, in the post-election period the averages shrink to levels lower than those achieved by management at the beginning of the first-term. Therefore, despite indicating better fiscal conditions in electoral years, the effect of signaling is reversed in the following year. As the impact of management decisions will not be available to the electorate immediately during the election period, politicians can use fiscal strategies to avoid fiscal balance being impaired in strategic periods and postpone disbursement for the post-election year, a decision that would not hurt the current fiscal management and the receipt of votes. [ABSTRACT FROM AUTHOR]

Studies on the influence of heuristic pathways and cognitive biases in the development of public functions, specifically in the development of fiscal control and surveillance are underdeveloped in Colombia. Consequently, the objective of this article is to carry out a descriptive analysis on the main findings that mark the study on the architecture of human decisions, demarcating them within the framework of fiscal control. For this objective, special emphasis will be placed on settling the structure of fiscal control and surveillance and some results. This analysis will detect the invisible effects of some heuristic paths and biases on the decision-making process in development of fiscal control. [ABSTRACT FROM AUTHOR]

The purpose of this investigation is to analyze, among a set of factors, which may explain the fiscal management highlighted by the Fiscal Management Index of the Federation of Industries of the State of Rio de Janeiro (FIRJAN / IFGF) in Brazilian municipalities. The study uses the results-based evaluation research strategy with the empirical-analytical method (database). The results showed, in the regressive model used, that the variables: per capita Gross Domestic Product - GDP (2013), Municipal Governance Index - IGM (2016) and the location of municipalities in the Brazilian regions were significant to explain fiscal management in Brazilian municipalities. The variables number of inhabitants (population) and the FIRJAN Index of Municipal Development (IFDM) - (Edition 2015 - year 2013) were not significant in the model. The study enables society (the citizens) to become aware of factors related to fiscal management, in addition to contributing to the literature with a differentiated form of analysis with quantitative metrics (generalized regressive model) and thus motivating more correlated studies. [ABSTRACT FROM AUTHOR]

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico 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 role of public administration in society is to manage public assets to provide better social welfare, promoting greater socioeconomic development. The efficient use of public resources is a basic principle for public management to fulfill this role. In addition, the transparency and control offered by fiscal management are factors that optimize results in the public sector, since they lead public managers to apply best managerial practices. In this context, this work analyzes the effects of fiscal management and public management efficiency on municipal socioeconomic development. Data from the 184 municipalities in the Brazilian state of Ceará, from 2007 to 2013, are analyzed using DEA and linear regression. The results indicate that fiscal management and public management efficiency positively influence municipal socioeconomic development, which indicates that public managers should seek better management efficiency and follow rules of fiscal control. [ABSTRACT FROM AUTHOR]

The relationship between fiscal management and development has been the subject of many applied studies, but there are still incipient studies investigating the causal relationship between them. Based on the hypothesis that efficiency in fiscal management would result in better municipal socioeconomic indicators, the objective of this work was to investigate the relationship between fiscal management and development in 4,317 Brazilian municipalities in the period from 2006 to 2013 The regression model was used with panel data and Granger causality application. The results indicated that there is no causal relationship between fiscal management and development, It was also verified the causal relationship of development to fiscal management, demonstrating that efficient fiscal management does not always signal the efficient use of public resources to promote development. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Management Analysis / Revista Gestão em Análise is the property of Revista Gestao em Analise 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 article outlines the determinants of the state fiscal policy at the present stage of global transformations. Using the principles of financial science it is determined that regulation of financial flows within the fiscal sphere, namely centralization and redistribution of the GDP, which results in the regulation of the financial capacity of economic agents, is of importance. It is emphasized that the urgent measure for improving the tax model is re-considering the provision of fiscal incentives, which are used to stimulate the accumulation of capital, investment activity, innovation, increase of the competitiveness of national products, expansion of exports, increase of the level of the population employment. The necessity of applying the instruments of fiscal regulation of financial flows, which should take place on the basis of institutional economics emphasizing the analysis of institutional changes, the evolution of institutions and their impact on the behavior of participants of economic relations. At the same time it is determined that the maximum effect of fiscal regulation of financial flows is ensured when application of fiscal instruments is aimed not only at achieving the target values of parameters of financial flows but at overcoming institutional deformations as well. It is determined that the optimal movement of financial flows enables creating favorable conditions for development and maintenance of financial balance in the society and achievement of the necessary level of competitiveness of the national economy.

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico 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 Cadernos de Gestão Pública e Cidadania is the property of Fundacao Getulio Vargas, Escola Brasileira de Administracao Publica e de Empresas 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 Organizações e Sustentabilidade is the property of Organizacoes e Sustentabilidade / PPGA-UEL 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.)

To clarify the relationship between the concepts of management, administration, and leadership in psychiatry. The authors provide a review of the conceptual evolution of administrative psychiatry and develop operational definitions of these three domains. Based upon their experiences, they discuss relevant core competencies and personal attributes. The authors found that the terms psychiatric management, psychiatric administration, and psychiatric leadership are often used interchangeably, yet they each have a different and distinct focus. Additionally, some in the field consider the concepts overlapping, existing on a continuum, while others draw distinct conceptual boundaries between these terms. Psychiatrists in leadership positions function in all three domains. While these are distinct concepts, the authors recommend that administrative psychiatrists integrate all three in their everyday work. The authors suggest the distinctions among these concepts should inform training and identify core competencies related to these distinctions. Mentoring should focus on the practical integration of the concepts of management, administration, and leadership in administrative psychiatry. The authors present a cohesive framework for future development of a curriculum for education and research. [ABSTRACT FROM AUTHOR]

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.