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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.

The practice of interviewing government officials was widespread in the parliamentary countries of Western Europe as early as the 19th century. It remained deeply alien to the Russian authoritarian system until the revolution of 1905-1907. The monopoly of political utterance belonged to the monarch; the lower-ranking officials acted only as mute executors of his sacred will. To this power, subjects could make requests and petitions, but not ask questions or demand a report. Only such atypical figures for official Russia as Finance Minister I. A. Vyshnegradsky and then S. Yu. Witte dared to speak to the public with explanations of their policies. The article considers the unpublished interview of Vyshnegradsky given by him to Prince A. V. Meshchersky on June 28, 1889. The topic of the conversation was the most urgent petitions of the Poltava nobility to reduce railway tariffs for the transportation of grain cargo and the need for financial support by the state for the indebted landowner’s estates. Prince Meshchersky acted as a lobbyist for noble interests and intended to encourage Vyshnegradsky to promote their promotion more actively. The course of reviving the economic and political hegemony of the nobility determined government policy in the era of Alexander III, so the Minister of Finance was careful in his statements. Sympathizing with the words of the noble aspirations, he however made it clear to the interlocutor that the demands of the nobility were not fully feasible. Further, Vyshnegradsky detailed his financial program, which gave priority to fighting budget deficits, tightening tax and customs policies, but not wasting public funds to support inefficient landowners. All subsequent economic policies of Vyshnegradsky corresponded to this program. S. Yu. Witte, his successor as Minister of Finance, continued this program, causing growing discontent among the nobility and its patrons in the government

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.)

The Law on Withdrawal from Circulation of Old Coins and on the Value of New Coins, passed on 3 July 1937, provided for the minting of: 50 dinars (in 16 million pieces with a nominal value of 800 million dinars), 20 dinars (25 million pieces in the value of 500 million dinars), 10 dinars (25 million pieces worth 250 million dinars), 2 dinars (75 million pieces worth 150 million dinars), 1 dinar (100 million pieces worth 100 million dinars), 50-para coins (100 million pieces worth 50 million dinars) and 25-para coins (40 million pieces worth 10 million dinars). The 50-para coins (composition: copper 91% and aluminium 9%, diameter 18 mm and weight 2 g), 2 dinars (91% copper and 9% aluminium, 24.5 mm and 5 g), 20 dinars (silver 75% and 25% other, 27 mm and 9 g) and 50 dinars (silver 75% and 25% other, 31 mm and 15 g) were put into circulation on 16 August 1939, 1 dinar (91% copper and 9% aluminium, 21 mm and 3.5 g) was released on October 20, 1939, 10 dinars (nickel 100%, 23 mm and 5 g) on 31 May 1940 and the 25-para coins (copper 98% and aluminium 2%, 20 mm and 2.5 g) on 21 November 1940. The 25-para coin with a 4 mm diameter hole in the centre, the 50-para coin, and the 1 and 2 dinars, featured a crown, the inscription Kingdom of Yugoslavia and their value denominations. In addition to these characteristics, the relief figure of King Petar II Karađorđević were also featured on 10-, 20and 50-dinar coins. The 10-, 20and 50-dinar coins have been withdrawn from circulation as of 19 March 1942, and the 25and 50-para coins, as well as the 1 and 2 dinars were withdrawn on 1 June of the same year.

The paper analyzes the paradoxical coexistence of two understandings of the Zemstvo in the Russian governmental discourse during 1894–1904: it was perceived, on the one hand, as a legitimate local self-government that should be developed and implemented in the regions lacking it and, on the other hand, as an environment viable for implanting the idea of the inevitability of a constitutionalist perspective in the society and the state. The interconnection of both these interpretations with the political situation and the struggle of key ministers and their groups was discussed. The work is of particular interest and relevance, because it demonstrates how the transformation of the perception of the Zemstvo evolved in governmental circles throughout this period, how it was used by the highest bureaucracy, and how it influenced the image of the Zemstvo in the society. The research is based on documents, which were either reinterpreted or for the first time introduced into the scholarly discourse. The results enable adjustments to be made to the historiographic assessment of Russia’s domestic political development from the accession to the throne of Nicholas II until the large-scale political crisis of 1905–1906, which eventually culminated in a fundamental reform of the state system.

The formation of the joint-stock company of the “Nevsky Zavod” from the mid-1850s to the end of the 1880s as a large machine-building enterprise is studied. It is shown how an industrial company was able to use human and investment resources in combination with early control of rapidly developing technology (steam locomotive construction) in order to gain and then hold the corresponding share of the Russian market in the 1870s. Based on the analysis of materials and available studies in the field of industrial entrepreneurship, the author asserts that, moving from the industry level to the company level, one can better understand the ability of corporations to create innovative products in a specific historical period. It is proved that such a technique (the transition from one level of analysis to another) allows us to identify the prospect of entrepreneurial activity, which is missed when focusing exclusively on the industry level. At the same time, it explains the reasons why the corporation could not maintain its position in these years, despite the existing technological competitiveness. The company had a variety of relationships in the business environment, but it was most critical with the government and its regulatory bodies. The presented analysis of the influence of departmental decisions on the activities of the “Nevsky Zavod” company is relevant to the discussion about the relationship between private and state interests in domestic industry in the 1860-1880s.

The paper provides a review of the activities of the Ministry of Finance and the National Bank of Yugoslavia in the period from 1931 to 1941, during which the 50-dinar banknote was prepared, printed and, after almost ten years of waiting, put into circulation for a short amount of time. The preparations for the production of the 50-dinar banknote, which bears the date 1 December 1931, began at the beginning of the same year. The banknote was made for the event of an emergency situation in the country, when silver coins disappear from circulation, to replace those coins, and to enable unhindered cash circulation. It was released on 8 April 1941, when the Kingdom of Yugoslavia was already at war, in the total amount of 30,792,000 pieces. The National Bank only put a small part of that into circulation, and destroyed a larger part, but the occupying forces also used it for payments in the country. The withdrawal from circulation was carried out by the Serbian National Bank in the occupied Serbia, from 14 to 22 October 1941.

The article is devoted to the problem of finding optimal mechanisms for the struggle for national sobriety in Russia at the beginning of the 20th century. Various aspects of government policy in relation to the distribution of alcohol (public sale of drinks), legislative measures discussed in the State Duma and the State Council, and peasant practice of controlling the circulation of alcoholic beverages are examined. The main attention is paid to the struggle of the Russian peasantry for the right to control the work of the drinking establishment in the village, prohibiting or allowing its work by the decision of the rural society. It is concluded that the power in Russia followed paternalistic guidelines in the field of alcohol sales at the beginning of the 20th century, not trusting the possibilities of rural self-government to regulate this process in the direction of the development of a sober culture. The study is based on diverse sources, such as archival data, published information - statistics, legislative acts, verbatim records of meetings of the State Duma and the State Council, periodicals. The article uses the problem-chronological method and the comparative analysis method. The novelty of the study is a comparison of state temperance measures and peasant practices in this area.

An attempt to solve the agrarian question at the beginning of the 20th century has been analyzed. The interaction and confrontation of two ministries – the Ministry of Finance and the Ministry of the Interior and local authorities: local committees of the Special Meeting on the needs of the agricultural industry and provincial committees of the Editorial Commission of the Ministry of the Interior, their attempts to discuss and resolve the peasant issue at the beginning of the 20th century, – have been examined. It has been substantiated, that at the beginning of the 20th century the state authorities did not develop a unified course in resolving the peasant issue and only the events of the 1905 revolution forced the government to take emergency measures in the development of agricultural legislation.

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.)

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

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

This article deals with the concept of “spare funds” – an institution of public finance law. The Author decided to look at the above-mentioned institution from the perspective of the powers of the Ministry of Finance. Hence, she analysed and evaluated current regulations, indicating successive broadening of the powers of the Ministry of Finance in this regard. In this article these powers were examined from two points of views. Firstly, the author analysed the Ministry’s authority to accept spare funds as a deposit from the public finance sector units and, consequently, to manage them. Secondly, the author indicated the competence of the Ministry to allocate available budgetary funds, as well as to manage financial assets and liabilities on the financial market. The author proves that the roles of the Ministry of Finance in the abovementioned cases differ from each other. The analysis lead to the conclusion that from a legal point of view Public Finance Act does not define precisely the above described competencies of the Ministry of Finance, leaving space for a flexible or even discretionary actions which, in economic terms, are necessary and justified.

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

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

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

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

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

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

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

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

The silver coins from 1897, bearing the image of King Aleksandar Obrenović, were minted in 4 million pieces (1-dinar denomination), and in 2 million pieces (2-dinar denomination). Both types of coins were minted in the Imperial Mint in Vienna, in 835% silver. The 1-dinar coin weighed 5 grams and was 23mm in diameter, whereas the 2-dinar coin weighed 10 grams and was 27mm in diameter. They were legal tender until 1931, although gradually withdrawn from circulation over the years.

The main reasons to mint 50-para, 1-, 2-, and 5-dinar silver coins, 3-para nickel coins and 2-para bronze coins in 1904 were: to mark the 100-year anniversary of the First Serbian Uprising led by Karađorđe and the replacement of the House of Obrenović by the House of Karađorđević, and the expectations that the minting of small-denomination coins would bring profit to fill in the budget of the Serbian state finances. The Privileged National Bank of the Kingdom of Serbia, together with its correspondent, the Hungarian Commercial Bank from Pest, was appointed the contractor/intermediary (between the Ministry of Finance and the minting house), and the following minting houses were selected: the Main Imperial Mint in Vienna and the Hungarian Royal Mint in Kremnica. The silver coins from this series had the features prescribed by the 1878 Law on the Serbian National Money, and in line with the provisions of the 1883 Paris Monetary Convention. 5-dinar coins were minted in the Imperial Minting House in Vienna, and the remaining 50-para, 1- and 2-dinar coins were minted in the Hungarian Royal Mint. These coins remained in circulation until 28 June 1931.

Copyright of Estudios Publicos is the property of Centro de Estudios Publicos 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 Mesovita Gradja is the property of Istorijski Institut 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.)

Political science and public policy scholars have long emphasised the importance of understanding institutional change and policy entrepreneurship. This review article is a response to this call in the context of reform in macroeconomic bureaucracies. Adopting a 'systematic' approach to reviewing the literature, this paper investigates when, why and how institutional reform in key monetary and fiscal macroeconomic bureaucracies (i.e. central banks, treasuries, and ministries of finance) takes place. It reviews 29 selected articles on reforms in these bureaucracies published in Thomson & Reuters Web of Knowledge's Social Science Citation Index, JSTOR, Sage and Wiley databases from 1980 to 2015. It shows that the current state of knowledge about institutional change in key macroeconomic bureaucracies is characterised by a lack of sufficient bridge-building among variants of institutional approaches as well as between institutional theory and public policy theory, resulting in persistent knowledge gaps. Against this background, the present review contributes to the body of knowledge on this topic in two main areas. First, it reviews the literature systematically to provide an overview of the key theoretical and empirical characteristics of when, how and why institutional reform takes place in these bureaucracies. Second, it identifies gaps and future avenues of research to stimulate progress in this important area of study. [ABSTRACT FROM AUTHOR]

Ion Antonescu inspired, coordinated and organized the tragedy of Jews in Romania, Bessarabia, Bukovina and Transylvania in the 1940s. However, he was not alone. He had an entire team and an institutional system that worked for making anti-Semitism a state policy and practice. The beginning of WW II from the East meant for the Jews the acceleration of the destructive phase of their destiny. During the meeting of the Council of Ministers of September 6, 1941, Ion Antonescu stated the purpose of the war against the USSR and the drastic measures against the Jewish population.