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1

Miller, David Elston. "The fiscal blank check policy and its impact on Operation Iraqi Freedom." Thesis, Monterey, Calif. : Naval Postgraduate School, 2006. http://bosun.nps.edu/uhtbin/hyperion.exe/06Dec%5FMiller%5FDavid.pdf.

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2

Berlin, Peter. "The budget, the President and the 97th Congress." Thesis, University of British Columbia, 1986. http://hdl.handle.net/2429/26783.

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This thesis looks at House budgetary actions in the 97th Congress in 1981 and 1982. In 1981, despite the opposition of the economic committees and the Democratic majority leadership, the House voted through a budget drawn up by the White House. In 1982, however, they refused to pass a budget drawn to President Reagan's blueprint. The first chapter is a narrative of the events of those two years. The second chapter is an account of the theoretical literature on the subject which pose several questions about those events and also suggest some answers. The third chapter is a statistical analysis of nine House roll calls over the two years. It attempts, first, to identify those Representatives who made the difference between Presidential victory in 1981 and frustration in 1982. Second, it tries to explain what these marginal presidential supporters had in common and what made them switch sides.
Arts, Faculty of
Political Science, Department of
Graduate
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3

Mileshko, Roman. "The evolution of the Defense Budget process in Ukraine, 1991-2006." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Jun%5FMileshko.pdf.

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4

Kirby, Jeffrey L. "Transformational budget considerations in pursuit of the total fleet concept." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Jun%5FKirby%5FJeff.pdf.

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5

Suchomel, Bruce Richard. "A strategic analysis of budgeting for integrated logistical support of defense systems." CSUSB ScholarWorks, 1991. https://scholarworks.lib.csusb.edu/etd-project/578.

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6

Kalashe, Mzukisi Harrington. "An evaluation of the implementation of budgetary control measures by the provincial treasury with specific reference to the province of the Eastern Cape Department of Education." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/530.

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Budget control is a process of financial monitoring to ensure effective allocation, collection and efficient utilizing of public funds. It is a process that is aimed at ensuring the accomplishment of public policy objectives. Budget control is regulated by financial legislation as well as regulations and procedures which guide public financial administrators. Continuous monitoring is needed once appropriation is allowed by parliament or provincial legislatures to ensure effective service rendering as well as tax and user charges collection. This study investigates the reported ineffective budget control measures implemented by the provincial treasury in the Province of the Eastern Cape particularly in the Eastern Cape Department of Education (George, 2004). Ineffective budget control may be associated with the implementation of unstable fiscal policy by the provincial treasury that led to deficit spending in the Department of Education during the 2004/5 financial year. The purpose of this study is to show that the implementation of stable fiscal policy instruments by the provincial treasury would lead to effective budget control in provincial departments such as the Eastern Cape Department of Education. Governments in many instances encounter various challenges in controlling their expenditures on an annual basis as well as in the medium term. This is due to the notion that once the government exceeds the current year’s budget, it consumes the forthcoming budget. Borrowing is by nature an implicit consumption of future unplanned revenue. This makes the Medium Term Revenue Framework in the province immaterial as the provincial own revenue is insignificant. The relative uncontrollability of government expenditure stems from the notion that the provision of, for instance, primary education and social welfare is intertwined with legal entitlement within prescribed parameters. Allocative efficiency embodies recognition of legal entitlement that is reflected in the distribution imperatives if the provincial treasury is to be effective in the budget control function. The National Norms and Standards for School Funding of 2006 state explicitly that public spending in public schools is targeted at increasing the literacy levels of the poor. Intergovernmental fiscal relations play a pivotal role in modelling the fiscal policy of the province. This stems from the fact that expected national collected revenue is distributed as an equitable share to national, provincial and local spheres of government. The criteria for revenue sharing are based on economic disparities and demographics in each sphere of government. It is imperative to note in intergovernmental relations that there are functional areas of concurrent national and provincial competencies. The budget control function of the provincial treasury is implemented within the framework of various administrative processes which are aimed at ensuring effective transactional activities. The disbursement of funds and various other financial processes are subject to the delegation of powers as prescribed in the Public Finance Management Act, 1999 (Act 1 of 1999), as amended by Act 29 of 1999. The provincial governments’ fiscal policies are modelled to be consistent with the macro-economic objectives of the national government. It is for the purpose of macro-economic stability that only national government is eligible to borrow to finance a budget deficit. Provinces are legally prohibited from overspending their budgets. If the fiscal policies of the provinces materially and unreasonably prejudice the national economic policies, the relevant provincial treasury is responsible for taking appropriate steps to place the financial administration on a sound footing.
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7

Fleming, Glen A. "An Analysis of Oregon Department of Transportation Planned Highway Construction Projects for Selected /years from 1978 to 1992." PDXScholar, 1995. https://pdxscholar.library.pdx.edu/open_access_etds/5071.

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Construction of highway projects is one of the most important and expensive state government functions. Highway construction projects bring revenue and jobs to the locales in which they are built, in addition to providing a better transportation infrastructure within or between communities, states or nations. In the state of Oregon, its Department of Transportation (ODOT) publishes a document forecasting planned highway construction expenditures for the next six years. This document was called, until recently the six-year highway program; it is the Department's primary programming document for planned highway construction expenditures in the next six years, with updates every two years. More recently the document has been renamed the Statewide Transportation Improvement Program (STIP). The purpose of this study was to examine the distribution of planned highway construction projects within the state of Oregon from 1978 to 1992 by analyzing five selected ODOT six-year programs. Planned highway project expenditures were analyzed statistically, by county, to explain patterns of expenditure by project location, work type, highway level of importance, and changes in these over time. To analyze the significance of proposed highway expenditures by county, the cost of highway projects was compared and statistically measured against county factors such as population, area, total state highway mileage, and vehicle miles traveled (VMT). Data was collected from ODOT, the Oregon Secretary of State and the Center for Population Research and Census. Analysis consisted of simple grouping and sorting by program year, work type, etc., bivariate linear regression, and multiple linear regression. These analyses were performed on individual project data, and project data aggregated to the county level, for each of the five selected ODOT programs. The analyses determined that there was a positive correlation between relatively high programmed highway expenditures, large county populations (and population densities) and high total highway mileages per county in Oregon; in other words, the highway funds went where the people and state highways were. Furthermore, the analysis confirmed relative ranking hypotheses between highway expenditures work types, and the type of highway (LOI) the projects were to be performed on. These two secondary "ranking by type" hypotheses were: 1.) project work type, from most to least expensive: modernization, bridge, preservation, safety, and miscellaneous; 2.) LOI, from highest to least importance: interstate, statewide, regional, and statewide. Observations on the trends of expenditures over time showed that 1.) modernization expenditures in Oregon increased from 1978 to 1988, then declined in 1992 when preservation projects increased; and that 2.) interstate highways in Oregon received the highest funding overall from 1978 to 1988, but that from 1986 onward, statewide highways received more and more funding, and by 1992 were receiving more funding than the interstates.
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8

Bessemer, William G. "Transitioning to Unmanned Combat Aerial Vehicles." Thesis, Monterey, California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/2666.

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The Air Force is currently developing Unmanned Combat Aerial Vehicles (UCAV). The UCAV is projected for initial testing by 2010. However, after reviewing the Office of Secretary of Defense's Unmanned Aircraft Systems Roadmap for 2005 2030
obtaining squadrons of UCAVs will cost billions of dollars and require decades to produce. The United States cannot afford to wait decades for unmanned weapons. Technology is spreading fast. Third world countries without stable economies and non-state actors are able to obtain/develop sophisticated weapons that are capable of destroying tactical aircraft. With sophisticated weapons easily obtainable, the risk of losing people in air combat is increasing significantly and that in turn is creating a level playing field for potential U.S. adversaries. Unmanned weapons technology can help America retain its military edge. However, since unmanned warfare capability is still decades away and is a multi-billion dollar project, America needs a quick fix. This study will argue that the most effective way to decrease risk-of-life and budget costs is to introduce F-16 Unmanned Aerial Systems (UAS) aircraft for combat. This thesis will answer the question: How can the government seize the unmanned aircraft advantages and decrease defense spending until the UCAV is operational? The answer to this question will illustrate how an effective F-16 UAS force can synchronize resources to properly complete UCAV development while instantly reducing risk of life.
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9

Chiabrishvili, Maia. "Economic Security Environment and Implementation of planning programming, budgeting, execution (PPBE) system in Georgia /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FChiabrishvili.pdf.

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10

Yakutiel, Marc M. ""Treasury control" and the South African War, 1899-c.1905." Thesis, University of Oxford, 1989. http://ora.ox.ac.uk/objects/uuid:72996f72-53d5-4c91-aafb-943ed406f9c3.

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This thesis gives an account of the Treasury's role in preparing for, and conducting, the South African War, at a time when the orthodox Gladstonian principles of public finance were being challenged. It is a case study, in an exceptional instance, of the nature and effectiveness of Treasury control over expenditure on imperial expansion; of the Treasury's view of how a colonial war should be financed and who was to pay for it, of what cost-benefit analysis the Treasury applied to a colonial war, and of why it relied on recouping a substantial part of the war cost from an indemnity levied on a defeated Transvaal. The thesis is an attempt to define the vague concept of "Treasury control", not in constitutional theory, but as it worked in practice. It is argued that Treasury control and the rigidity of the annual peace time budget obstructed before the war the taking of any serious military precautions, left no reserve fund for war contingencies, and made any long-term strategic planning almost impossible. Rather than run the risk of asking money from Parliament for reinforcements to South Africa, which would be unpopular, as it might require increased taxation, and which might prove unnecessary, the Cabinet waited till the need to spend taxpayers' money had been demonstrated, although it could result in initial setbacks and in a longer and more expensive campaign. This, in conjunction with Milner's and Chamberlain's political strategy, dictated a military solution to the crisis. It is further argued that at first the Treasury estimated the cost of the war at £10 million, while assuring Parliament that a substantial part of it would be recouped by way of indemnity from the Transvaal. But the colonial expedition turned into a war on a European scale, the final charge to the British Exchequer was £217 million, and not a penny of indemnity was exacted from the Transvaal. The Treasury's view was restricted largely to the current year's budget and the following year's estimates, and how to secure their approval in Parliament. In this case, Treasury control was as ineffective during the war, as its estimates of the cost of the war and who would pay for it, were unrealistic.
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11

Jackson, Rosemary Y. "Comparison of State Appropriations by Function and by Program to Actual Expenditures for the Two-year Institutions in the Tennessee Board of Regents System." Digital Commons @ East Tennessee State University, 1999. https://dc.etsu.edu/etd/2926.

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The purpose of this study was twofold. The first purpose was to determine the extent to which the 14 two-year institutions of the Tennessee Board of Regents system expended funds in functional categories equal to the amount of funds provided by the appropriations funding formula for the same functional categories. The second purpose was to determine the extent to which the 14 two-year institutions expended funds for direct instructional purposes for each academic program equal to the amount of funds provided by the appropriations funding formula for direct teaching purposes for each academic program. Using an archival research design, appropriations funding data and actual expenditure data were collected for the period 1990-91 through 1996-97 relative to the first purpose. Data for only the years 1995-96 and 1996-97 were used for the second purpose. For each of the two purposes studied, the data were adjusted to reflect comparable funding and expenditure data. The final evaluation involved a comparison of the percentage of funding expended by function and by college for the first purpose and the percentage of funding expended by academic program and by college for the second purpose. The evaluation of the percentage of funding expended by function revealed that most colleges and the system as a whole expended approximately 90% or more of the funding for the function for which funds were allocated by the appropriations formula. This level was determined to be positive, because some funding is typically set aside for transfers to plant funds for renewals and replacements. The evaluation of the percentage of funding expended for direct teaching purposes revealed that most colleges and the system as a whole expended approximately 60% or less of the funding for direct teaching purposes. This is permissible according to the policies of the TBR and THEC. The funding formula for direct teaching is based on enrollment and an average full-time faculty salary amount. However, most colleges use part-time faculty to teach a portion of its student-credit-hours; thus, excess funds accrue from this area and are available for use in other areas. Based on the findings of this study, two recommendations are offered. A review of the funding formula with regards to potentially needed modifications is recommended for the specific functions in which either substantially more or less than 100.0% of the funding was expended. Additionally, a formal analysis of the proportion of student-credit-hour enrollment taught by part-time faculty should be made to assist in determining if the funding formula calculation for direct teaching activities should include an element for the proportion of student-credit-hours taught by part-time faculty.
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12

Pargac, Petr. "What issues does the Czech Republic face concerning offsets in the context of military purchases." Thesis, Monterey, California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/2611.

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The word "offset" in the broad sense represents reciprocal trade advantages that result from economic agreements. However, as a result of increasing competition among suppliers due to the reduced global defense market, declining military budgets, and other aspects, buyers are able to influence the conditions under which major defense programs are obtained. Not only unions, defense industries, trade associations, and public, but also EU is involved. The Czech Republic as a member of these organizations has to follow their rules as well, and their views and policies regarding offsets might be different. The objective of this project is to examine what issues, if any, the Czech Republic faces concerning offsets implementation in international trade. This study will discuss briefly the history of the Czech Republic's participation in offsets, and its current policy, if any, towards using offset practices. The Czech Republic's goals in offset practices, and government support for them, would be another area of research. The Czech Republic is an EU member and therefore is obliged to follow policies implemented by these institutions. Whether there is any connection between the Czech government policy and EU policies will also be examined. Specifically, the project will focus on what should be done in future offsets implementation, and what to be aware of.
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13

Van, der Lingen Jolanda. "Die bemagtiging van vrywilligers by ‘n geloofsgebaseerde organisasie." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/2501.

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Thesis (M Social Work (Social Work))--University of Stellenbosch, 2007.
The welfare of communities depends to a large extent on the successful mobilisation of the voluntary contributions (manpower, time, money) by religious based organisations. Poverty and all the other social problems like unemployment and HIV/AIDS, that are associated with it, can only be addressed effectively if volunteers are empowered by social workers to handle the problems in a sustaining way (Annual report, Unit for Religion Development Research: 2002). In order to empower the volunteers, it is important that social workers understand their role in the empowerment process. The aim of the study is to clarify the task of the social worker regarding the empowerment of volunteers at religious based organisations. This study is a descriptive study, seeing that the empowerment of volunteers are described at the end of the research (Mouton, 2001:54). The study also contains elements of an exploring (investigation) study, seeing that the situation has been explored in practice. After completion of a literate study, an empirical investigation was done with the aim to investigate principles of empowerment in practice. For the purpose of this study, the universe is regarded as the social workers who work at religious based organisations in the working area of the Valcare Trust. Deliberate selection, according to the non-probability test sampling as described by Babbie and Mouton (2001:166-168) was used to obtain the test sample. The type of test sample selection is applicable where the researcher is conversant with the research problem and the universe (Rubin and Babbie, 1993). Deliberate selection is therefore based on the researcher’s judgement and the aim of the study (Rubin and Babbie, 1993). The researcher is well conversant with the universe, seeing that the social workers are working at religious based organisations that are registered on the database of the Valcare Trust. Questionnaires, consisting of structured questions were compiled after completion of the literate study for the purpose of the empirical study. The self administered questionnaires were supplied to the respondents. Thirteen respondents took part in the empirical study.
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Gorgonzola, Ernest. "Evaluating the district office budgeting process of the Department of Education in terms of the Batho Pele principles." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/165.

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The objective of this research was to evaluate the district office budgeting process of the Department of Education, Port Elizabeth District, in terms of the Batho Pele principles. The aim of district offices is to satisfy the most basic education needs of people in their respective areas of jurisdiction. Improving service delivery is one of government’s eight priorities as set out in the White Paper on the transformation of the Public Service (South African Government, 1995: 4). The initiative to improve service delivery is called Batho Pele. The main research question to be addressed by this research is: Does the Department of Education experience any problems with its budgeting process to address service delivery? Through a literature survey and empirical study, various conclusions were reached and recommendations made. The bulk of education expenditure takes place within education districts but the controlling, forecasting and budgeting of expenditure takes place at the Provincial Head Office. Most high schools surveyed experience problems with the current funding policy of the Department of Education. The relative poverty of the community around the school impacts negatively on the parent’s ability to support the school. iv The budgeting process of the Department of Education should follow a bottom-up approach to budgeting. Therefore, the district office budget should be informed by the needs of the school and the provincial budget be informed by the district office budget. The management and administrative capacity at the district office need to be developed to ensure effective budgeting.
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Jacobs, Thomas Alexander. "CONTINUING RESOLUTIONS: THE INFLUENCE OF TEMPORARY SPENDING RESTRICTIONS ON MONTHLY EXPENDITURE PATTERNS OF FEDERAL AGENCIES." UKnowledge, 2014. http://uknowledge.uky.edu/msppa_etds/12.

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The federal fiscal year runs from October 1 to September 30, and many federal agencies rely on annual appropriations to fund activities and programs. Nonetheless, the federal government often enters a new fiscal year without a fully approved budget, which actuates the requirement for a temporary means of funding government operations. Congress and the president provide provisional resources by way of continuing resolutions which enable the operation of government programs until regular appropriations are enacted. However, continuing resolutions are restrictive by design and may have unintended effects on government spending behavior beyond the timeframe to which the resolutions apply. This study explores the relationship between the uncertainty generated by the implementation of continuing appropriations and the modification of expenditure behavior in federal agencies. After a summary of the federal budget process and a survey of the literature related to continuing resolutions, a model of agency spending is presented. The associated theory explores suppositions related to ex ante and ex post reactions of agency officials to: (1) a one-time occurrence of continuing resolutions, and (2) an environment of regularly occurring continuing resolutions. Afterward, event study methods are applied to a subset of federal monthly obligation data to reveal patterns of spending which are suggestive of: (1) a saving-dissaving approach to compensate for the restrictive nature of continuing resolutions, and (2) the presence of signaling mechanisms between higher echelons of the federal government and subordinate agencies. A second quantitative chapter builds on the idea that federal agencies engage in expense shifting in anticipation of the enactment of continuing resolutions. An agenda setting framework is used to demonstrate how agencies monitor particular sources of the federal budget process to gain insight to the likelihood of continuing appropriations being enacted. Findings show that decision-makers may be able to determine the relevancy of particular budgetary signals within the congressional budgetary scheme.
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16

Scott, Marc Angus. "Developing Input to “Best-Value” Vehicle Procurement Practice: An Analysis of Supplier Evaluation and Selection in the U.S. Public Transportation Industry." Diss., North Dakota State University, 2011. https://hdl.handle.net/10365/29321.

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Collectively, US public transportation systems operated 137,047 vehicles per peak period in 2008 (American Public Transportation Association 2010). Buses accounted for the largest segment among these vehicles, and the passenger van segment was second. Together, they accounted for 78% of the vehicles operated per peak period (American Public Transportation Association 2010). Due to their pervasive use in the public transportation industry, buses and vans have been the focus in various academic research studies. However, very few studies have focused on vehicle procurement. Further, none have focused on the specific vehicle procurement function of supplier evaluation and selection. The over-arching objective of this research is to gain a deeper understanding of the relative importance of vehicle supplier attributes in reference to the Federal Transit Administration's (FTA) “best-value” procurement initiative and the influence of these attributes on the evaluation and selction of bus and van suppliers. This research studies vehicle procurement decision-makers at public transportation agencies to determine which supplier attributes they perceive to be the most important when evaluating vehicle suppliers. Results indicate that the top five supplier attributes were quality, reliability, after-sales support, warranties and claims, and integrity. The order of these top five attributes changed according to the type of supplier being evaluated, i.e., conventional fuel vehicle supplier versus alternative fuel vehicle supplier. The reason for this change was explained as being due to the increased engineering and technological expertise required of alternative fuel vehicle suppliers. Utilizing Analysis of Covariance (ANCOVA), the research showed that the variation in the perception of the importance of particular supplier attributes was not generally influenced by an agency's urban classification, its vehicle fleet size, its capital expenditure level, its decision-makers' education level, or their years of experience. However, FTA region was determined to have an influence on two attributes. Utilizing a conditional logit discrete choice model, the research also found that in practice price and not quality had the highest parameter estimate and was therefore deemed most important. It was followed by quality, after-sales support, technical capability, and delivery. Further, to garner a deeper understanding of attributes' relative importance, participants in the research identified 41 attribute components and provided metrics by which to measure these components and, by extension, the attributes. This research contributes in four areas. These are government procurement initiatives, agency “best-value” procurement practice, vehicle supplier marketing, and academic research in supplier evaluation and selection in the public transportation industry.
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Wessels, Ricardo Peter. "The cost of South Africa's 1999 National Elections : too high a price for democracy?" Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51953.

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Thesis (MA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: This thesis addresses the financial cost implications incurred during elections, with special focus on South Africa. The discussion is conducted by way of comparing South Africa to countries like India, Australia, Israel and Mexico. Democracy entails more than merely conducting periodic elections that are free and fair, but it cannot be less. To a large extent free and fair elections are indicative of the governing authority's commitment to democracy. This commitment however, does have financial implications. A question that is very rarely addressed relates to the financial cost implications that accompany this commitment. For a country such as South Africa with a range of other pressing socio-economic issues, the cost factor with regard to the voting process is of vital importance. The South African electoral experience, in comparison to that of other developing countries, is presently a very costly undertaking at a conservative average cost of more than US $13.00 per vote. Depending on how the expenses are calculated, this figure takes on hefty proportions. To an extent the tardiness on the part of the South African Government in appointing the Electoral Commission to conduct the 1999 elections and the subsequent conflicts regarding the budgetary allocations to the Electoral Commission (EC) combined with poor electoral planning, resulted in the EC having to resort to very expensive technology in order to ensure that a free and fair election would be conducted on the date set by the President. Apart from addressing the above mentioned issues, relating to the cost expenditure during elections, the assignment also addresses possible ways to reduce these costs incurred.
AFRIKAANSE OPSOMMING: Hierdie tesis fokus op die finansiële uitgawes wat tydens verkiesings aangegaan word, met spesifieke verwysing na Suid-Afrika. Die bespreking geskied aan die hand van 'n vergelyking met lande soos Indië, Australië, Israel en Mexico. Demokrasie behels baie meer as net die hou van periodieke vrye en regverdige verkiesings, maar dit kan ook nie enigiets minder as dit behels nie. Vrye en regverdige verkiesings is tot 'n groot mate 'n bewys van 'n bepaalde regime se verbintenis tot die demokrasie. Hierdie verbintenis het egter finansiële implikasies vir 'n land. Die finansiële koste verbonde aan hierdie "verbintenis" is egter selde 'n punt van akademiese bespreking. Met die aantal sosio-ekonomiese vraagstukke waarmee die Suid-Afrikaanse regering op die oomblik gekonfronteeer word, is dit van kardinale belang dat dringende aandag geskenk word aan pogings om die koste-faktor van die verkiesingsproses so laag as moontlik te hou. In vergelyking met die gemiddelde koste wat verbonde is aan verkiesings in ander ontwikkelende lande, was die 1999 Suid-Afrikaanse verkiesing (teen sowat US $13,00 per kieser) 'n duur onderneming en afhangende van hoe die kostes bereken word, ontaard hierdie bedrag in 'n aardige een. Tot 'n groot mate was swak verkiesingsbeplanning die oorsaak dat daar tot duur tegnologie gewend moes om te verseker dat die verkiesing vry en regverdig verloop, soos op die datum wat deur die President bepaal is. Die laat aanwysing van die 1999 Verkiesingskommissie en die daaropvolgende konflik oor die verkiesingsbegroting, het ook bygedra tot die feit dat duur tegnologie ingespan moes word. Afgesien van bogenoemde aspekte, bespreek die tesis ook moontlike maniere om toekomstige verkiesings in Suid-Afrika teen 'n laer koste te hou.
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Al-Lawzi, Sulieman Ahmed. "Planning, Budgeting, and Development in Jordan: An Examination of How These Policy Processes Function in a Poor and Uncertain Environment." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331012/.

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The purpose of this dissertation is to study the planning and budgeting processes in Jordan to determine whether the findings of Caiden and Wildavsky about those processes in other poor countries generally are applicable to Jordan. An attempt is made to answer the research questions by comparing data from national plans, budgets, and expenditures during a fifteen-year period (1970-1984). In Jordan, as in other developing nations, the role of planning and budgeting is highly significant to the success of the country's hopes for development. This research tries to evaluate the role of planning and budgeting as policy instruments in the process of development in Jordan. The second focus of the dissertation concerns the possibilities and problems of assessing the impact of governmental policies on development. Specifically, an assessment is made to determine the impact of governmental expenditures on development as evidenced in Jordan s gross national product during the last fifteen years. The following questions are addressed in order to examine the impact of government action on economic development. First, what are the impact and significance of government expenditures, as a combined measure, on the gross national product in Jordan? Second, which governmental expenditure areas provide the greatest contribution to an increase in the Jordanian GNP? Data for Jordan are compared with Caiden and Wildavsky's assumptions about planning and budgeting in poor countries, and conclusions are drawn about how planning and budgeting have influenced economic and social development in Jordan.
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Yu, Tsung-Chi Max. "The impact of US-China relations on Taiwan's military spending (1966-1992)." Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3100/.

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Previous research has shown that Taiwan's military spending is affected either by China's military buildup or the US's military pipeline. This study investigates whether it is also true an ongoing US-China relationship has dynamic effects. Three major findings are obtained from the statistical analyses. First and foremost, the level of US-China conflict has a contemporaneous positive effect on Taiwan's military spending. Second, the analyses also indicate that the volatility of US-China relations has negative effects on Taiwan's military spending. This finding suggests that instability in US-China relations will prompt Taiwan to decrease its military spending due to a higher amount of perceived security on the one hand, and Taiwan wants to avoid further provoking China on the other. Third, analyses indicate that an error correction model fares better than a simple budgetary incremental model in explaining the re-equilibrating effects of GNP growth on Taiwan's military spending. Overall, the results demonstrate the interplay of domestic and international constraints and may help to predict what will be the expected military spending when Taiwan's economy changes. I suggest that Taiwan's military spending is likely to be influenced by US-China relations as well as by foreign investment and domestic economic constraints as long as the United States policy toward the Taiwan problem remains unchanged.
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20

McGregor, James Royston. "Investigation into the economic feasibility of the continued existence of the PetroSA Mossel Bay refinery." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50377.

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Thesis (MBA)--Stellenbosch University, 2005.
ENGLISH ABSTRACT: South Africa's main requirements for power are in the form of electricity and liquid fuels The country's electricity is generated mainly from coal while the liquid fuels requirement is mainly from crude oil. Both coal and crude oil use are coming under increasing pressure locally because of pollution and accompanying environmental awareness. Internationally both energy sources are also increasingly being abandoned as preferred energy sources, in first world countries, in favour of cleaner energy sources.ln view of these developments in the macro environment South Africa's gas to liquids refinery built in the early 1990's seems a well placed past investment ahead of its time. This study project looks at the economic feasibility of the continued existence of the PetroSA gas to liquid plant in Mossel Bay.The study looks at South Africa as well as Southern Africa's energy resources , the effect of changing legislation on the future use of energy resources and the economics of the Mossel Bay facility. The study finds that South Africa's abundance of coal reserves, its lack of oil and gas reserves and the slow pace of environmental legislation delivery means that gas is unlikely to become a major source of energy in South Africa.The Mossel Bay gas to liquids plant is profitable but its high fixed costs and certain growth of this cost component means that the continued feasibility of operations is dependant on favourable movements in the exchange rate and oil price. To answer the question about whether to continue operating or close down the analysis found that although although early closure would provide a return of more than 15 percent it would be even more viable financially to make an investment for more gas and continue operations.The main reason for the better than average projected returns is the high oil price .The decision to close down the Mossel Bay plant is not likely to be based on financial considerations alone. The recommendation is thus to continue operations untill 2016.The investment required to secure more gas would , even in the worst case scenario, provide a satisfactory return on investment.
AFRIKAANSE OPSOMMING: Suid Afrika se energie behoeftes is hoofsaaklik vir elektrisiteit en brandstof. Die meerderheid van die land se elektristeit word deur middel van steenkool opgewek terwyl ru-olie gebruik word om brandstof te vervaardig. Beide steenkool en ru-olie word al hoe meer onder druk geplaas as gevolg van besoedeling en 'n meer omgewing bewuste publiek. Op internasionale vlak , in eerste wereld lande word die gebruik van steenkool en ru-olie al hoe meer afgeskaf ten gunsle van skoner kragbronne. In die lig van hierdie verwikkeling in die makro omgewing mag dit op die oog af Iyk of PetroSA se gas na vloeistof aanleg in Mosselbaai, wat reeds in die vroee 1990's gebou is, as 'n goeie destydse strategiese belegging voorkom. Hierdie studie projek ondersoek die ekonomiese lewensvatbaarheid van die voorgesette bestaan van die PetroSA se Mosselbaai gas na vloeislof aanleg. Die studie kyk na Suid-Afrika sowel as die groter Suider Afrika se natuurlike energiebronne, die invloed van verandering in wetgewing op die toekomstige gebruik van energiebronne en die ekonomiese kenmerke van die aanleg in Mosselbaai. Die bevinding van die studie is dat Suid-Afrika se oorvloed van steenkool, sy tekort aan natuurlike gas en die stadige pas waarteen omgewings-wetgewing ontwikkel word, daartoe lei dat gas nie 'n volmatige energiebron in Suid Afrika sal word nie. Die aanleg in Mosselbaai is huidiglik winsgewind maar sy hoe vastekoste en groei hiervan belemmer sy vooruitsigte vanuit 'n finansiele oogpunt. Die winsgewindheid van die aanleg is afhanklik van 'n verswakkende Suid Afrikaanse geldeenheid en verhogende ru-olie pryse. Die vraag onstaan dus of die aanleg moet toemaak en of produksie moet voortgaan. Die ondersoek vind dat alhoewel die sluiting van die aanleg 'n opbrengs van meer as 15 persent sal lewer dit selfs meer finansieel aantreklik is on te belê in meer gas sodat produksie kan voortgaan. Die hoofrede vir die bogemiddelde opbrengs is die hoe oilieprys. Dit is onwaarskynlik dat die oorweging om die Mosselbaaise aanleg sluit suiwer op finansieele oorwegings sal rus. Die aanbeveling is dus om voort te gaan met produksie tot 2016. Die belegging wat nodig is vir meer gas sal selfs onder die mees pessimistiese omstandighede steeds 'n bevredigende opbrengs lewer.
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21

Bateman, William. "Parliamentary control of public money." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/286229.

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This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).
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22

Stultz, Henry Eugene. "An analysis of the Federal and California False Claims Acts and the implications for the California Department of Transportation." CSUSB ScholarWorks, 2004. https://scholarworks.lib.csusb.edu/etd-project/2562.

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The construction of state highway projects is bid out each year at approximately three billion dollars. Claims from contractors for additional compensation are common. This paper investigates the policies and procedures for handling claims and explores the False Claims Act case law and its implications for the Department of Transportation's contract administration.
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23

Feinman, David Eric. "Divided government and congressional foreign policy a case study of the post-World War II era in American government." Master's thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4891.

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The purpose of this research is to analyze the relationship between the executive and legislative branches of American federal government, during periods within which these two branches are led by different political parties, to discover whether the legislative branch attempts to independently legislate and enact foreign policy by using "the power of the purse" to either appropriate in support of or refuse to appropriate in opposition to military engagement abroad. The methodology for this research includes the analysis and comparison of certain variables, including public opinion, budgetary constraints, and the relative majority of the party that holds power in one or both chambers, and the ways these variables may impact the behavior of the legislative branch in this regard. It also includes the analysis of appropriations requests made by the legislative branch for funding military engagement in rejection of requests from the executive branch for all military engagements that occurred during periods of divided government from 1946 through 2009.
ID: 029809199; System requirements: World Wide Web browser and PDF reader.; Mode of access: World Wide Web.; Thesis (M.A.)--University of Central Florida, 2011.; Includes bibliographical references (p. 110-112).
M.A.
Masters
Political Science
Sciences
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24

Ali, Hamid Eltgani 1962. "Essays in economic development and conflict." Thesis, 2004. http://hdl.handle.net/2152/1465.

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25

Owusu-Sekyere, Bernard Nyarko. "The causes of wars debate in Africa, and its implications for African military expenditures." Thesis, 2007. http://hdl.handle.net/10413/10460.

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The dissertation reviewed "the causes of war debate in Africa, and its implications for African military expenditures" by levelling the argument of greed hypothesis as inconsistent with the pragmatic ground situation in Africa that can properly inform optimal decision-making. The arguments raised support the debunking of greed claim that opportunity to pillage state resources, supersedes issues of grievance as cause of civil war. This work discussed the major civil wars in Sub-Saharan Africa since 1990, the study raised concerns that, by taking stance with greed has the tendency to make traditional state security the utmost policy concern. That also provides cost benefit excuse for state actors to give milex priority over other social sectors in budget prioritizing. It is argued that greed does not offer the platform for durable peace pursuit. The dissertation then showed that grievance is consistent with causes of civil war in Africa due to its multifarious outlook of conflicts. Grievance hypothesis, is supported because it offers practically approach to pursue endurable conflict, and problem solving approach to conflict analysis in Africa. Grievance encourages a policy of milex reduction and encourages peacebuilding effort. The study concluded by saying that none of the debate grievance and that of greed's validity justify the heinous carnage and destruction involved in African civil wars. Therefore what compels leaders to find solution with violence as a result of opportunity not based on resource per se, but it also involves misplaced priority to find lasting solution to grievance issues. It also involves the opportunity to heroism based on distorted perception of power and lack of social education on appropriate means to conflict resolution, and lack of appropriate early warning mechanism and trivialization of conflict warnings as happened in ECOWAS, East-Central Africa. Nine recommendations suggested in the dissertation centres on the causes of new civil wars debates and policy; the study of cases of new civil wars in SSA; and on the influence of new civil wars debate on milex.
Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2007.
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26

"Composition of government spending, capital accumulation, and welfare." 2001. http://library.cuhk.edu.hk/record=b5890821.

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Ho Wai-yee.
Thesis (M.Phil.)--Chinese University of Hong Kong, 2001.
Includes bibliographical references (leaves 52-53).
Abstracts in English and Chinese.
Abstract (English) --- p.i
Abstract (Chinese) --- p.ii
Acknowledgement --- p.iii
Table of contents --- p.iv
Chapter Chapter1
Chapter 1.1 --- Introduction --- p.1
Chapter 1.2 --- Literature Review --- p.4
Chapter 1.3 --- Organization of the thesis --- p.8
Chapter Chapter2
Chapter 2.1 --- Introduction --- p.9
Chapter 2.2 --- The Model --- p.9
Chapter 2.3 --- Effects of government expenditure --- p.11
Chapter 2.4 --- Summary
Chapter Chapter3
Chapter 3.1 --- Introduction --- p.16
Chapter 3.2 --- The Model --- p.16
Chapter 3.3 --- The capital mobile case --- p.21
Chapter 3.4 --- Summary --- p.25
Chapter Chapter4
Chapter 4.1 --- Introduction --- p.27
Chapter 4.2 --- The Model --- p.27
Chapter 4.3 --- Dynamics --- p.33
Chapter 4.4 --- Current Account Balance --- p.35
Chapter 4.5 --- Comparative Statics --- p.36
Chapter 4.6 --- Welfare --- p.38
Chapter 4.7 --- Summary --- p.41
Chapter Chapter5
Conclusion --- p.43
Appendix --- p.46
Reference --- p.52
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27

Maluleke, Glenda. "The determinants of government expenditure in South Africa." Diss., 2016. http://hdl.handle.net/10500/25402.

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This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa
Economics
M. Com. (Economics)
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28

Garbharran, Hari Lall. "An evaluation of the financial process operating in the Department of Education and Culture of the Administration : House of Delegates." Thesis, 1988. http://hdl.handle.net/10413/10100.

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29

"The growth of public sector in Hong Kong." Chinese University of Hong Kong, 1989. http://library.cuhk.edu.hk/record=b5886170.

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30

Stroud, Carl William. "Cash flow forecasting for management of metropolitan municipalities." 2013. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001223.

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M. Tech. Business Administration
Since 1994, South African local government has undergone significant financial reforms. Recently reform implementation has been focused on the budgeting and financial affairs of municipalities with the promulgation of the Municipal Budget and Reporting Regulations. Objectives included the modernisation of the financial planning and budgeting processes of municipalities in achieving higher levels of accountability, transparency, and appropriate lines of responsibility within the local government accountability cycle. Among other dimensions of financial planning, this reform introduced cash flow forecasting as a management tool in ensuring the budget is appropriately funded, resulting in implementation as planned. Notwithstanding these objectives, municipalities continuously face cash and liquidity challenges questioning the effectiveness of these reform efforts. The methodology incorporated a variance analysis of the budget as planned versus implementation, and a performance 'trend' instrument similar to a Likert scale for comparing municipal performance of six metropolitan municipalities. A general questionnaire was circulated to municipal finance practitioners in testing their opinion and attitude towards cash flow forecasting. The research is concluded with a structured interview with chief financial officers. The research finds that, although improvements can be observed, they have been at a slow and low-key pace owing to capacity limitations, an instrumentalist approach to reform implementation and the significant rate of change associated with the reform roadmap.
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31

Indongo, Albinus Atugalikana. "An analysis of the impact of taxation and government expenditure components on income distribution in Nambia." Diss., 2018. http://hdl.handle.net/10500/26033.

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This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance.
Economics
M. Com. (Economics)
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32

Malepe, Joseph Sedila. "Perceptions on the application of cost accounting in the budgeting process of a municipality : a case study of the city of Tshwane." 2013. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001116.

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M. Tech. Cost and Management Accounting
This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.
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33

Barclay, Darion Jerome. "Strategic planning and budgeting in the Mining Qualifications Authority (MQA)." Thesis, 2009. http://hdl.handle.net/10500/2878.

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Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA. The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session. The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities.
Thesis (M. Tech. (Public Management))
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34

Mathang, Ruby Francisco. "Assessment of municipal sources of revenue: a study of city of Johannesburg Metropolitan Municipality." Thesis, 2016. http://hdl.handle.net/10539/22356.

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Submitted in fulfilment of Masters in Development Planning, Faculty of Engineering & the Built Environment, School of Architecture and Planning, University of the Witwatersrand, 2016
The purpose of the thesis is to assess municipal own sources of revenue in the Johannesburg Metropolitan Municipality. Section 229 of the Constitution of South Africa states that municipalities may impose rates on property and surcharges on fees for services provided by the municipality or on behalf of the municipality. The primary data obtained from the City of Johannesburg facilitated the assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. A case study approach was used and the data required was on assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. Data was therefore collected from the primary data sources.This research shed the light on challenges that the City of Johannesburg Metropolitan Municipality encounter in the process of tax rate and charges administration in order to raise enough revenue to cover the cost of service delivery. Findings in relation to revenue collection were based on the information obtained from a user’s survey, the department of revenue, head of property unit, MMC finance and the executive mayor. Amongst other challenges that affect the CoJ own source of revenue, is the issue of property valuation and billing system which is to allow the city to charges tax payers according to property market value. In addition, there is no proper line of communication between the city and the community about the necessity of property tax rates and fee charges. Hence, some members of local community are not fulfilling their property tax obligations because of poverty or by preference. Observations from the study indicates that practical difficulties related to tax base identification and the lack of human capacity contribute significantly to the underperformance of the property tax administration system across South Africa as a whole. The inadequate records on property information have contributed to the inefficiency of the property tax system since many taxable units are not known, and therefore, it becomes difficult for the taxing authorities to collect property tax. Consequently, the City of Johannesburg Metropolitan Municipality is unable to collect enough revenue to cover the cost of service delivery. In order to rectify these problems some of the measures recommended include the need to improve human capacity and the communication/collaboration between local community and the municipality.
MT2017
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35

Tsobane, Kelebogile Mabel. "Impact of funding on Information Technology Division service delivery in the Department of Finance : North West Province / Kelebogile Mabel Tsobane." Thesis, 2004. http://hdl.handle.net/10394/11301.

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The aim of this research project was to investigate the impact of funding on the service delivery of the Information Technology Division in the Department of Finance, North West Province. A secondary related purpose of the study was to determine the existence and utilisation of a proper strategic plan in the Division of Information Technology. A Division or Programme without a proper strategy would not be in a position to compile a credible budget. Two different self-administered questionnaires were developed. The first questionnaire was a survey of all Information Technology staff members including high-ranking officials such as assistant directors, deputy directors and managers. The second questionnaire was directed to provincial departmental officials across various departments who were willing to take part in the study. Eight provincial departments were chosen and the sample represented a total population of twelve provincial departments in the North West Provincial government. In addition to the surveys, direct interviews were conducted in cases where the respondents were not able to complete questionnaires without assistance. Although the intention of the study was to determine the impact of funding on the service delivery of information technology Division in the Department of Finance, the overall findings revealed that the strategic plan, which was not well defined, was found as the major problem that impacted on the process of compiling a reasonable budget. This, in effect, had a greater impact on service delivery than the actual funding of the Division.
(MBA) North-West University, Mafikeng Campus, 2004
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36

"中國大陸反腐敗資源投入: 地區間差異、成因及影响." 2013. http://library.cuhk.edu.hk/record=b5884240.

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余琴.
"2013年8月".
"2013 nian 8 yue".
Thesis (Ph.D.)--Chinese University of Hong Kong, 2013.
Includes bibliographical references (leaves 218-232).
Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.
Abstract in Chinese and English.
Yu Qin.
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37

Van, Biljon Marilene. "Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC." Diss., 2013. http://hdl.handle.net/10500/8771.

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Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector.
Business Management
M. Accounting Science
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