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1
Lo, Cheng Sik-sze. "Incrementalism and public budgeting in Hong Kong myth or model? /." Click to view the E-thesis via HKUTO, 1989. http://sunzi.lib.hku.hk/hkuto/record/B31976037.
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Armstrong, John M. "U.S. budgeting for the United Nations process, policy and problems." Thesis, Monterey, Calif. : Naval Postgraduate School, 2009. http://edocs.nps.edu/npspubs/scholarly/theses/2009/Jun/09Jun%5FArmstrong.pdf.
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Thesis (M.B.A.)--Naval Postgraduate School, June 2009.<br>Thesis Advisor(s): Doyle, Richard. "June 2009." Description based on title screen as viewed on July 13, 2009. Author(s) subject terms: Budgeting, Funding, United Nations Includes bibliographical references (p. 140-152). Also available in print.
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Lo, Cheng Sik-sze, and 羅鄭適時. "Incrementalism and public budgeting in Hong Kong: myth or model?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31976037.
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Urso, Philip G. "Analysis of characteristics in the defense supplemental appropriation." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Dec%5FUrso.pdf.
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Chmelová, Pavla. "Analýza vývoje hospodaření veřejných rozpočtů České republiky od roku 1993 do současnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113270.
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Objective of this diploma thesis is to process analysis of development of revenues, expenditures and deficit of the state budget in the Czech Republic and to characterize the main economic trends, state of public funds and the economy at large. There are identified shares of exogenous influences, accepted reforms and measures in the economic development during the period from 1993 up to 2010. Theoretic -- methodological part is divided into three parts, the first one describes fiscal policy in general. The second part deals with the state budget, its revenue and expenditure side and very current field of debt financing. In the last part there is processed tax theory and conception of the flat tax from theoretical point of view. Practical part is introduced by description of the economic starting state of the Czech Republic. This is followed by the list of economic events and political measures that formed the final shape of public funds. Furthermore there is carried out the analysis of state budget development. Subject of the analysis is the extent and structure of both revenue and expenditure side of the state budget, budget balance and the government debt. Part of this thesis is also the analysis of development of macroeconomic indicators, specifically it is the GDP growth, unemployment rate and inflow of foreign funds. In the conclusion of the diploma thesis there is the successfulness of examined budget and fiscal policy evaluated and there are drawn some suggestions for the field of public funds in the coming years.
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Yazici, Aydemir Nisa. "Performance-Based Budgeting: A Case Study about the Effects of Performance Measures on the Agency Budgeting Process in West Virginia State Government." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1276836612.
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Bang, Kisun. "Central bank independence, budget deficits, seigniorage and inflation /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9924863.
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Giuberti, Ana Carolina. "Efeitos da lei de responsabilidade fiscal sobre os gastos dos municípios brasileiros." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-06052005-160301/.
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Este trabalho estuda o efeito da Lei de Responsabilidade Fiscal (LRF) sobre os municípios brasileiros. De modo particular, avalia qual era a situação fiscal dos municípios, se essa situação necessitava ser controlada através da imposição de uma regra e se o limite imposto sobre as despesas com pessoal afeta esses municípios e contribui para redução do gasto público. Em relação à situação fiscal, os problemas de déficit corrente e gasto excessivo com pessoal não aparecem de modo generalizado. Ambos se restringem a uma pequena parcela dos municípios, o que indica que o limite imposto pela Lei não afeta na média os municípios. De fato, a resposta à questão levantada sobre qual o é impacto da Lei sobre os gastos com pessoal no conjunto dos Municípios brasileiros mostra que a LRF afeta de modo positivo o gasto com pessoal. Isto não deve levar à conclusão de que ela não está sendo cumprida, pois dado que a despesa com pessoal apresentada pelo conjunto dos Municípios brasileiros nos últimos anos ficou abaixo do limite estabelecido pela Lei, conclui-se que há espaço para uma elevação desse gasto sem que isso implique numa infração a mesma. Contudo, o estudo também analisa o impacto da LRF sobre os municípios que enfrentavam um elevado gasto com esse item de despesa. Neste caso, o resultado alcançado permite concluir que a LRF é relevante para controlar o gasto com pessoal.<br>This work studies the effect of the recent budget rule adopted in Brazil, called Lei de Responsabilidade Fiscal (LRF), on its municipalities. It investigates if the problems of fiscal deficits and expenditures on salaries and wages of public employees, including retirement expenditures, were so high as to justify the imposition of a fiscal rule as were in the case of Brazilian states. It also evaluates if the limit established by the law on governments payroll had any effect on the mayors behavior towards this item of the public budget and contributed to reduce the public spending. In regard of the fiscal situation of the Brazilian municipalities, neither the fiscal deficit nor the governments high payroll appeared as generalized problem. These are problems restricted to a small number of cities, which indicates that the LRF should not have a significant effect on governments payroll. In fact, the result of the dynamic effect panel model estimated to evaluate the LRFs impact on governments payroll shows that the laws effect is positive. However, this should not lead to the conclusion that the law is being broken. As the data shows, the limit imposed by the LRF is not biding, which leaves space for a growth in the governments payroll. On the other hand, when the analysis of the LRFs effect on the governments payroll is restricted to the cities that had a high spending on salaries and wages, the result is that the limit imposed by the law has the expected effect of controlling the high expenditures.
9
De, Bruin Lizelle. "Budget control and monitoring challenges for school governing bodies / Lizelle de Bruin." Thesis, North-West University, 2014. http://hdl.handle.net/10394/10609.
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This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals.<br>MEd (Education Management), North-West University, Vaal Triangle Campus, 2014
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Frýdová, Adela. "Analýza podílu daní na příjmovém hospodaření obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16740.
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This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.
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Khaile, Samuel Thabo. "Legal and institutional measures: key requirements for effective municipal budget oversight." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4719_1337952238.
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<p>In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.</p>
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Chalupský, Ladislav. "ANALÝZA VÝVOJE FINANČNÍHO HOSPODAŘENÍ OBCE NA PŘÍKLADU MĚSTA JIHLAVY." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72776.
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This thesis analyzes the development of the financial management of the municipality on the example of the City of Jihlava. The theoretical part deals mainly on the status of municipalities in the Czech legislation and budgeting in municipalities in the country. Development of individual components of income and expenditure is monitored and analyzed in the practical part for the period 2003 - 2010 and is compared with development in municipalities in the country. The text is added for greater clarity, a number of tables and graphs.
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Fialková, Veronika. "Role rozpočtu EU v kontextu probíhajících reforem." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76832.
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The diploma thesis The role of the EU budget in the context of the ongoing reforms assesses the functioning of the EU budget and considers the question of what changes should bring the ongoing budgetary reform. The thesis analyses the problems of functioning of the existing budget, both on the expenditure and revenue side, and also within the budgetary procedures. The main problem is seen in the discrepancy between the structure of the expenditure and the priorities of the EU. Among other problems are listed the fragmentation of expenditure to a large number of goals, unsuitable character of revenue resources, insufficient flexibility and inadequate setting of some of the decision processes linked to the budget. The thesis focuses on the budgetary reform and debates its possible outcomes, which will shape the financial perspective for the period after 2013. The thesis examines different reform options from a complex point of view. It considers the reform proposals from the European Commission, independent academics, research centers and think tanks, and also from the point of view of the Member States' governments. The thesis assesses these proposals in the context of the EU's present priorities, to which belong above all the goals set in the Europe 2020 strategy, and in the context of the effectiveness of public spending in a multilevel government structure. The thesis concludes that the reform should transform the budget into a flexible instrument for achieving EU's priorities financed from autonomous EU revenue resources.
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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.
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An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory.
A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses.
Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis.
The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.<br>Ph. D.
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Kibuuka, Lujja Edmund. "Informal finance for the middle and high income individuals in South Africa a case study of high budget "stokvels" in Pretoria /." Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-07182007-150711.
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Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.
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Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29 of 1999 adopts an approach to financial management, which emphasises the need for accountability of results by focusing on output and responsibility rather than the rule driven approach of the previous Exchequer Acts. One quickly realises that the PFMA aims to regulate financial management at both National and Provincial levels of government. It directs attention at revenue, expenditure, assets and liabilities and aims to see that these are managed efficiently and effectively. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. For this reason the Office of the Auditor -General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate effective accountability through auditing. The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘watchdog’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring effective public financial management and accountability within state departments so as to improve service delivery.
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Potteau, Aymeric. "Recherches sur l'autonomie financière de l'Union Européenne /." Paris : Dalloz, 2004. http://www.gbv.de/dms/sbb-berlin/501989714.pdf.
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Дудченко, Вікторія Юріївна, Виктория Юрьевна Дудченко та Viktoriia Yuriivna Dudchenko. "Особливості реформування та сучасні проблеми функціонування державних фінансів Республіки Болгарія". Thesis, Східноукраїнський інститут економіки та управління, 2014. http://essuir.sumdu.edu.ua/handle/123456789/52480.
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Oхарактеризовані особливості реформування та сучасні проблеми деражвних фінансів Республіки Болгарія<br>The features of the reform and the current problems of public finance of Republic of Bulgaria<br>Peculiarities of reforms and modern issues of public finance of the Republic of Bulgaria are characterized in the article
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Литвин, О. П. "Про управління місцевими фінансами в сучасних умовах розвитку України". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62352.
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Звертаючись до питань управління місцевими фінансами, необхідно,
перш за все, мати на увазі, що доволі часто місцеві фінанси ототожнюють з
місцевими бюджетами, а це, у свою чергу, є помилкою, оскільки очевидно, що
досліджувана категорія не вичерпується виключно місцевими бюджетами
(хоча останні, безумовно, є центральною ланкою місцевих фінансів).
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Korčomacha, Světlana. "Dopady finanční krize na veřejné finance v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72043.
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The aim of this thesis is the specification of the term "financial crisis" and the analysis of its impacts on the national budget and the public finance of the Czech Republic in 2010. The first chapter deals with the definition of the finance crisis and of other basic terms necessary for the subsequent analysis. Further, the outbreak of the finance crisis and its causes are described in detail. The end of the first chapter lists several experts' recommendations regarding what they find necessary in order to avoid similar global crises occurring in the future. These are especially aimed at changes in regulation. The second, practical part of the thesis deals with the impact of the worldwide financial crisis on the national budget of the Czech Republic in 2010, on the national debt, and the government debt. This is an analysis of changes in individual incomes and expenses within the national budget, and a determination whether these changes were caused by the financial crisis or by legislation and other measures carried out by the government. At the conclusion, an evaluation of the analysis and recommendations implied by the same are stated.
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Ballot, Christiaan Conrad. "An investigation into the operational budget risk approach of business units in Exxaro resources." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/80776.
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Thesis (MBA)--Stellenbosch University, 2008.<br>ENGLISH ABSTRACT: The budgeting process is an integral part of the annual business cycle of most organisations. The budget consists of numerous uncertain inputs, which are frequently used to produce a single EBIT figure. This implies that there is a risk of not achieving the budget that is not quantified and apparent from the prepared budget. In this report, the differences between the budgets of two business units of Exxaro Resources were analysed to gain a better understanding of the information hidden beyond the figures quoted on the surface.
The budgets of Exxaro KZN Sands, a heavy minerals producer, and Zincor, a zinc refinery, were analysed to compare the respective risk approach of each. Simplified deterministic models were first constructed that contained the most important budget risk drivers. These were validated with comparisons to the official budgets. Historical actual data from 2006 and 2007 was then obtained from the business archives for the risk drivers. Probability distributions were then generated that fit the distributions of the historical data. These risk distributions were then used as input variables in a Monte Carlo simulation, performed in Crystal Ball. The EBIT for each business was thus simulated as a probability distribution.
The simulation showed that the two business units applied very different approaches to budget risk. The actual budgeted EBIT of Exxaro KZN Sands of a loss of R167 579 945 had a more than 99% chance of being exceeded, showing a very conservative, worst case approach to budgeting. Zincor had only a 29% probability of exceeding their budgeted EBIT of R202 783 091, and incorporated a much larger risk of not achieving EBIT into the budget. The budgets of both business units were not suitable for the most important functions of budgeting, namely target setting, strategic planning and valuation of the business.
It is recommended that Exxaro implements a procedure to standardise the risk approach to budgeting in the organisation. The budget process must firstly have guidelines to indicate how risk drivers’ values should be chosen for the official budget. Recommendations regarding average values, best three months or any other methodology will ensure that different business units follow a comparable approach. Secondly, Monte Carlo simulation must be performed on simplified business models. The KPI trees currently being used for continuous improvement provide a base model for this purpose. The Monte Carlo simulation will provide a more sophisticated and quantified analysis of risk, and give a further indication of the inherent variability of a specific business unit. Lastly, scrutiny of the Monte Carlo can indicate the biggest drivers of risk. Measures can then be implemented to better understand, or reduce, the variability of the main risk drivers. This will lead to more accurate budgeting, and a better understanding of the inherent budget risk.<br>AFRIKAANSE OPSOMMING: Die begrotingsproses is ‘n integrale deel van die jaarlikse besigheidsiklus van meeste organisasies. Die begroting bestaan uit etlike onseker insette, maar word meestal gebruik om ‘n enkele syfer vir inkomste te bereken. Dit beteken dat daar ‘n risiko is dat die begroting nie behaal gaan word nie, wat nie duidelik na vore tree in die begroting nie. In hierdie verslag word die verskille tussen die begrotings van twee besigheidseenhede van Exxaro Resources geannaliseer om insig te verkry rakende die inligting versteek agter die ooglopende getalle.
Die begrotings van Exxaro KZN Sands, ‘n swaar minerale produsent, en Zincor, ‘n zink rafinadery, is geannaliseer om die onderskye risikobenaderings te vergelyk. Die eerste stap was om vereenvoudigde deterministiese modelle te bou wat die belangrikste begrotingsrisikodrywers bevat het. Die modelle is gevalideer deur die winste te vergelyk met die amptelike besigheidsbegrotings. Historiese data van 2006 en 2007 is versamel van die risikodrywers. Verdelings van waarskynlikheid is toe gekies wat die historiese data beskryf het. Die verdelings is gebruik as inset veranderlikes in ‘n Monte Carlo simulasie, gedoen in Crystal Ball. Die wins van elke besigheid is dan as ‘n waarskynlikheidsverdeling gegenereer.
Die simulasie het aangetoon dat die twee besighede uiteenlopende benaderings tot begrotingsrisiko het. Die begrote verlies van R167 579 945 van Exxaro KZN Sands het ‘n hoër as 99% kans gehad om behaal te word. Dit dui op ‘n uiters konserwatiewe benadering, met die mees pessimistiese waardes vir risiko drywers in die begroting. Zincor het sleg ‘n 29% waarskynlikheid gewys om die begrote wins van R202 783 091 te behaal, en het aansienlik meer risiko in die begroting ingebou. Beide die benaderings was nie geskik vir meeste van die funksies waarvoor begrotings gebruik word nie, naamlik doelwitstelling, strategiese beplanning en waardasie van die besigheid.
Dit word aanbeveel dat Exxaro ‘n prosedure implementeer om die risikobenadering te standariseer. Die begrotingsproses moet eerstens riglyne hê rakende die benadering tot risikodrywers. Daar moet aanbeveel word of gemiddelde waardes, beste drie maande of ‘n ander benadering gevolg moet word, om seker te maak dat verskillende besigheidseenhede dit vergelykbaar uitvoer. Tweedens moet Monte Carlo simulasie gedoen word op vereenvoudigde besigheids modelle. Die KPI bome wat tans vir deurlopende verbetering gebruik word is ‘n ideale basis vir die proses. Die Monte Carlo simulasie bied ‘n meer kwantifiseerbare benadering tot risiko analise, en dui ook aan wat die verwagte afwyking in ‘n besigheid se inkomste is. Laastens gee die Monte Carlo simulasie ‘n aanduiding oor wat die groot risikodrywers in die besigheid is. Stappe kan dan geimplimenteer word om die risikos te bestuur. Die resultaat sal meer akurate begrotings wees, asook meer insig in die inherente risiko in die begroting.
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Kratochvílová, Tereza. "Financial and economic results of public budgets in the light of political cycles in the Czech Republic between years 1993 and 2010." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113430.
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The aim of the thesis is to evaluate financial and economic results of public budgets in the Czech Republic. The analysis concerns all governments between years 1993 and 2010 and shows possible connections with the political-business cycle. Origins of public budgets deficits are investigated in order to classify cyclical and structural deficit. These are established on the basis of political measures and the economic cycle analysis. First part of the thesis is based on the theory of Public finance, Public choice and Political-business cycle. Second part focuses on the analysis of economic cycles within the context of each election period and political decisions. Finally the thesis summarizes results of investigation at the said period and the influence of the economic policy of every government on results of public budgets. The economic cycle analysis demonstrate that between years 1993 and 2010 deficits of public budgets are predominantly structural.
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Conteh, Patrick Saidu. "The Credibility of Government Budget: The Case of Sierra Leone." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2530.
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Fiscal reports have, since 2010, documented weak budget credibility in Sierra Leone public financial management noting that the government budget does not constitute a dependable framework for the planning, allocation and efficient use of the nation's resources. The purpose of this study was to develop a budgetary reform agenda and the research question that guided the study related to the reasons for the high monetary variances between the approved budget and the year-end financial reports. Government budgets and financial reports were reviewed for 2010-2014 and senior government officials were interviewed regarding the main stages of the annual budgetary process. The new public management model constituted the overarching conceptual foundation based on a qualitative case study of 7 government ministries and the House of Parliament. The baseline criteria for efficient government budgeting developed by the Organization for Economic Cooperation and Development served as the analytical framework from which four themes were established to analyze the planning, preparation, approval and the execution of the annual budget. The main finding was that the government's budget exhibited a lack of credibility given the significant variances between the budget and the actual outcomes; and the ineffective role of the legislature. As part of the financial management reforms needed, the government would have to rewrite the budget law and recruit experienced staff to strengthen the legislative budgetary function. These changes could contribute to the enhancement of value in the government's use of taxpayers' monies, causing improved economic and financial reporting and thereby promoting positive social change for the people of Sierra Leone.
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Valente, Luís Claudio Fontes. "Análise da aplicação dos recursos financeiros da educação em uma instituição pública de ensino: o caso do colégio PEDRO II." Universidade Federal Fluminense, 2016. https://app.uff.br/riuff/handle/1/4235.
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Previous issue date: 2016-10-17<br>O estudo objetivou analisar a aplicação dos recursos financeiros da educação em uma instituição pública de ensino. Para alcançar os objetivos da pesquisa, foram seguidas algumas etapas, norteadas pelos objetivos específicos. Na etapa inicial, durante a revisão bibliográfica, foi identificado na literatura, um conjunto de indicadores para apoio à gestão de escolas, que serviram de base para a coleta de dados e calculo dos indicadores. Os dados necessários para calcular esses indicadores, foram obtidos a partir da análise contábil dos anos de 2010 a 2014, disponibilizados no site do Colégio Pedro II, no SIAFI e site do MEC. Como indicadores financeiros, foram definidos: Indicadores de Resultado: a) Receita liquida por aluno, b) Despesa por aluno, c) Superávit, d) % da folha sobre a receita, e) % folha sobre despesa; Indicador Estratégico: a) Índice de investimento em benefícios a professores e funcionários (qualificação); e Indicador de desempenho: Índice de aprovação no ENEM e ranking de classificação das escolas públicas. A pesquisa teve como objetivos específicos: Identificar os indicadores de aplicação dos recursos financeiros para a educação no Colégio Pedro II; Descrever o modelo de gestão dos recursos financeiros nesta instituição, a partir dos indicadores financeiros recomendados na administração pública; Utilizar os indicadores financeiros, com base nas recomendações da administração pública e levantar os índices; e Analisar a eficiência da aplicação dos recursos, na referida instituição, à luz dos indicadores do orçamento público. A pesquisa mostra que os recursos financeiros para a educação no Colégio Pedro II apresentam aplicação satisfatória, tendo em vista os índices analisados comparados ao desempenho. A partir da análise realizada, sugere-se a elaboração de outros estudos que ampliem a temática, no sentido de realizar o comparativo de aplicação dos recursos financeiros entre os campi da instituição pesquisada, oferecendo subsídios para a gestão na tomada de decisão.<br>The study aimed to analyze the management of financial resources of education in an educational institution. To achieve the objectives of the study were followed a few steps, guided by specific goals. In the initial phase, during the literature review, it was identified in the literature, a set of indicators to support the management of schools, which served as the basis for data collection and calculation of the indicators. The data needed to calculate these indicators were obtained from the accounting analysis of the years 2010 to 2014, available on the College Pedro II site at SIAFI and the MEC website. As financial indicators were defined: Outcome Indicators: a) net revenue per student, b) Expenditure per student, c) Surplus, d)% leaf on revenues and)% leaf on expenditure; Strategic Indicator: a) Investment Index in benefits to teachers and staff (qualification); and Performance Indicator: Approval Index ESMS ranking and classification of schools. The specific objectives was to: Identify the financial resources of management indicators for education in the College Pedro II; Describe the model of management of financial resources this institution, from the financial indicators recommended in public administration; Using financial indicators based on public administration recommendations and raise the rates; and analyze the resource management efficiency in the institution in the light of public budget indicators. Research shows that financial resources for education in the College Pedro II have good use in general, in view of the analyzed indices compared to performance. From the analysis, it is suggested the preparation of other studies that expand the theme, in order to carry out the comparative management of financial resources between the campi research institution, offering support for management decision making.
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Mackenzie, David Ian. "A review of project controls in the UK and methodologies to improve the processes." Thesis, Teesside University, 2010. http://hdl.handle.net/10149/112675.
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The construction industry represents a significant part of the Gross Domestic Product, (GDP) in the UK. It employs around 1.4 million people and has averaged around 7.5% of GDP over recent years. Although the industry is of major importance to the UK economy, it still under achieves. Many projects run over budget and are completed late to schedule and a lot of resource is invested in making good defects, repair and replacement and in litigation (Latham 1994). These shortfalls in the construction industry were investigated by EGAN 1998 in his report, Rethinking Construction. EGAN proposed five key drivers for change, these consisted of committed leadership, focus on the customer, integrating the processes and teams, a quality driven agenda and commitment to people. Targets were set to gauge the improvements to the UK, these include 10% reduction in capital cost and construction time, 20% reduction in defects and accident, 20% increase in productivity and profitability and 10% increase in predictability of project performance. This thesis reviews one of the most important drivers, which is the improvement to integrate construction processes through improved project controls. The aim of the Thesis was to investigate by a literature review, a questionnaire and survey and three audits of client’s processes and work practices how Project Controls was currently operating to deliver Projects on time and within budget. It was then necessary to review (how based on best practice) current Project Control processes and systems could be improved. The improvements are portrayed by the development a series of “road maps” and “tool kits” demonstrating how processes and systems could be improved. This research thesis investigates the status of Project Controls in the UK and develops methodologies to improve controls. The investigation of Project Controls is based on five pieces of work, namely; i) A literature review of current practices; ii) The development of a questionnaire and survey results; iii) Three client reports of work carried out by the author. The five pieces of work were then contextualised to form a commentary of findings and recommendations for improvement. The recommendations were then linked to a methodology for improvements to the key elements of Project Controls. The aims of the thesis were achieved in that many issues of weakness were identified in current Project Control systems and processes and “road maps” were developed identifying in detail how best practice should be adopted. The thesis identifies major weaknesses in control of major projects with examples such a Pharmaceuticals, Building construction and Road construction industries demonstrating minimal understanding of the concepts and benefits of effective control. It could be described as disappointing series of examples of why some of our Industries fail to deliver to cost and schedule. However, the thesis does layout via “road maps” how improvements could be made, this knowledge has in part been shared with some clients in the Pharmaceutical and Road construction. The thesis therefore does demonstrate a contribution to knowledge and some of its recommendations are being implemented in practice. The primary conclusions of the Thesis indicates that with the exception of Oil & Gas companies there are major gaps between what is accepted as best practice and what is happening in Industry with regards to Project Controls. There is a lack of understanding at Project Control engineer and Project Manager Level. There is a need for additional training in particular for Project Managers as their understanding and ability to see the benefits is paramount to driving forward effective planning and control for projects. Also it is necessary that robust Project Control procedures are established in all industries to integrate the cost and planning disciplines to ensure a common approach to best practice is adopted.
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Deniz, Mustafa. "Reforming The European Union Budget: A Social Constructivist Policy Approach." Phd thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12612606/index.pdf.
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The budget of the European Union has accomplished a significant role for European integration in the history of the Union. However, it has not resulted into anticipated developments compatible with the Union&rsquo<br>s institutional policy reform process in the last decades.
The budget has emerged as a consequence of path dependent developments in its historical progress, which has dragged the European Union to a critical stage. It is rather challenging for the Union now to sustain the current structure of the budget, since it exposes some disadvantages to continue with this structure in an enlarging and deepening Union.
In spite of various reform proposals, there is no appropriate theoretical ground for the budgetary politics of the European Union to be channelled through strengthening the link between the Union and European citizens.
This thesis attempts to approach the existing problems associated with expenditures and revenues of the current budget from the social constructive policy perspective, in line with the major question of &ldquo<br>how the budget can be made more socially constructive by utilizing expenditures and revenues?&rdquo<br>The study has three major objectives. Firstly, it presents a historical evolution of the European Union budget in order to explore path dependent developments inherent to its historical progress. Secondly, it offers a critical analysis on the expenditure and revenue sides of the budget. Thirdly, it introduces a social constructivist policy approach on this subject as an alternative to the most prevalent approach of fiscal federalism.
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Šefr, Michal. "Výsledky hospodaření veřejných rozpočtů ve světle průběhu politických cyklů v ČR v letech 1993 - 2010." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165454.
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The thesis is focused on development of public finance in the Czech Republic between years 1993 and 2010. The crucial aim is to find out possible connections between increasing government deficits and the effort of politicians to be re-elected through higher government spending prior to an election. The analysis is mainly based on state and public budgets especially their annual changes in structure and basic components. I divide the cyclical and structural deficit and examine the influence of economic policy to its creation. In thesis is also described the general theory of public finance, issue of fiscal imbalance, public choice theory and its theory of political business cycle. The fiscal policy is carefully analyzed in recent electoral cycles in context of the economic and political development. The results of the analysis indicate that significant part of public debt has been created because of populist reasons especially in the period of economic expansion.
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Lohonka, Petr. "Důchodové reformy a jejich vliv na rodinný rozpočet." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73375.
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This thesis focuses on the possible options for pension reform in the Czech Republic and their impact on family budgets, both in terms of payments in the economically active age, and then from the amount of pension at retirement age. In the theoretical (methodological) part are several possible scenarios of pension reform chosen from proposals to the Czech Republic and from the pension systems applied abroad too. There are described the main pillars and main differences between them and of course the difference from the current state of pension system in the Czech Republic. The entire chapter is devoted to the current state of pension system, because it is the starting point for each of the reforms. After describing all options of pension reforms in the theoretical (methodological) part, we focus on the practical part. There are described several model participants and for each participant are calculated present payments and future revenues, which depends on the variant of the reform. According to this testing we search for such a pension reform, that would be the best across social and income groups. At the end is this testing evaluated and the results of the entire work interpreted.
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Trujillo, Lynn A. "Systems analysis and modeling of U.S. submarine repair Operational Target (OPTAR) processes." Thesis, Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Dec%5FTrujillo.pdf.
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Thesis (M.B.A.)--Naval Postgraduate School, December 2007.<br>Thesis Advisor(s): Abdel-Hamid, Tarek. "December 2007." Description based on title screen as viewed on January 24, 2008. Includes bibliographical references (p. 73). Also available in print.
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Stein, Devin T. "Burning Budgets: Does an Institutional Blank-Check Raise the Severity and Cost of Fighting Wildland Fires?" DigitalCommons@USU, 2017. https://digitalcommons.usu.edu/etd/6533.
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In conducting this research, I wanted to explore whether political incentives have a significant effect on wildfire management in the United States. I attempt to answer this question by proving a theoretical justification for why wildfires may become more expensive to fight and severe to manage because of political institutions. I then attempt to provide some hard evidence to support this theory by using regression analysis. My analysis suggests that political factors do matter for wildfire suppression funding, although I was unable to find strong enough evidence to suggest that these political factors are actually driving more severe wildfires. This research contributes to the literature on public choice theory, a branch of political economy that looks at government from the individual decision makers’ level. Additionally, this research contributes to the literature on what affects wildfire suppression effectiveness and funding. This research may contribute to future analyses of the institutions that make U.S. wildland firefighters more or less capable of effectively managing wildfires to protect human lives, property, and forests.
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Lekembi, Dolivéra. "La budgétisation par objectifs dans les pays en voie de développement." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1045.
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La budgétisation désigne de manière générale le fait d'inscrire les ressources et les charges de l'État dans un document, appelé "budget". Par ailleurs, dans les pays francophones, les finances publiques ont bénéficié ces dernières années d'évolutions très importantes qui, ont changé leur nature. Le point de départ de cette évolution a été l'adoption par le Parlement français de la LOLF en 2001 et sa mise en application en 2006.Cette loi consacre la transition d'un budget de moyens, présenté par nature de dépense, à un budget par objectif présenté par programme. Ce n'est pas une simple amélioration de la procédure budgétaire, mais plutôt un changement total de perspective. Avant cette loi, le gouvernement demandait au parlement des autorisations de dépenses sans justifier les objectifs de la dépense. Actuellement, le gouvernement sollicite des autorisations de dépenses sur la base de programmes, c'est-à-dire de politiques publiques, auxquelles sont associés des objectifs et des indicateurs qui, permettront après exécution, d'en mesurer le degré de réalisation. C'est ce que les pays membres de la CEMAC, de l'UEMOA et du Maghreb expérimentent également. Les finances publiques étant un moteur de relance, elles peuvent jouer un rôle essentiel dans le décollage de l'économie nationale d'un quelconque pays, particulièrement avec la mise en place de la budgétisation par objectif<br>Generally speaking, budgeting deals with forecasting state resources and expenditures wthin a document labeled"budget". Lately, public finances have been positively managed in Francophones countries where results have been observed, improving by the same token the nature of these countries public finances. The starting point of this improvement is due to the approval by French representatives of the LOLF law (the law framing state's budgeting) in 2001 and its ultimate implementation in 2006. This law focuses on transitioning budget based on means presented by its expenditure nature to a planned budget based on targeted objectives and programs. This is far from being a mere improvement of budgeting process, rather, it is total change of budgeting perspective. Before the LOLF law approval, government used to ask expenditure authorization from representatives without explaining its objectives. As of now, government asks for expenditure authorizations for its planned programs : public policies with objectives and indicators which, after implementation, should allow measuring the impact of this public policies. This new vision is also now being put into practice by EMCCA and WAEMU state members
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Молоток, Ігор Федорович, Игорь Федорович Молоток та Ihor Fedorovych Molotok. "Методичні засади забезпечення фінансової самодостатності місцевих бюджетів". Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/80868.
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У дисертації проаналізовано основні тенденції та проблеми функціонування системи місцевих фінансів в Україні; здійснено трендовий, компаративний та бібліометричний аналіз понятійно-категоріального апарату у сфері фінансової децентралізації та її зв’язку з фінансовою самодостатністю місцевих бюджетів; запропоновано комплексну систему оцінювання фінансової самодостатності місцевих бюджетів, що дозволила порівняти її рівень в Україні з іншими країнами, а також здійснити компаративний аналіз для найбільших міст Сумської області; виявлено закономірності її впливу (комплексно та поелементно) на показники економічного, інвестиційного та інноваційного розвитку країни; розроблено пропозиції щодо удосконалення системи місцевих податків і зборів, а також системи фінансового вирівнювання в Україні.<br>The scientific novelty of the obtained results lies in the development of scientific and methodological principles and applied tools for evaluation and provision of local budget fiscal autonomy. It was developed a comprehensive two-level system of evaluation of local budget fiscal autonomy, based on relevant indicators for measuring the quality of income and expenditure of local budget, determined on the basis of the Cronbach's alpha test, taking into account the results of benchmarking analysis of best domestic and foreign practices and ranked based on the Fishburne method. This allows us to assess the overall level of local budget fiscal autonomy in Ukraine, as well as to monitor the progress of the reform of fiscal decentralization in relation to individual administrativeterritorial units that forms the basis for international (first level) and domestic (second level) comparative analysis. It also were improved methodological principles of substantiation of the role and place of local budget fiscal autonomy in the development of the economy, which differs from the existing ones by building a system of linear regression dependencies for Ukraine and a sample of European countries (based on a panel data model with random effects) of the local budget fiscal autonomy indicator and its components (revenue and expenditure decentralization, tax autonomy, independence from intergovernmental transfers, the ratio of local budget own expenditures to their own revenues) on parameters of investment attractiveness and economic development of the country. This allows us to identify macroeconomic indicators that are most sensitive to changes in the local budget fiscal autonomy and its components, which forms the basis for adjusting the directions of local finance reform in Ukraine. Besides, it was improved the methodological basis for determining the directions of reforming local taxes and fees in Ukraine, which in contrast to the existing implemented on the basis of benchmarking analysis of a group of unitary European countries, determined by Ward's hierarchical clustering method taking into account similarities in tax autonomy levels. This allowed forming specific proposals for reforming in Ukraine the structural and organizational aspects of the collection of real estate tax, transport tax and tourist tax, as well as taxation of real estate sales. Moreover, it was developed scientific bases of substantiation of vectors of reforming fiscal equalization system in Ukraine, which, unlike other approaches, is carried out on the basis of a comparative analysis of the tightness of variation in the levels of tax, revenue and expenditure decentralization. This allowed formalizing proposals of improvement the mechanisms equalization of tax and expenditure capacity of administrative-territorial units in order to strengthen the local budget fiscal autonomy. It was further developed theoretical principles of development of the theory of fiscal decentralization and local budget fiscal autonomy, which differ from the existing by systemic combination of trend (Google Trends), bibliometric (VOSviewer v.1.6.10) and comparative (Google Books Ngram Viewer) analysis. This allowed identifying and formalize the contextual (identified reasons and periods of change of interest in the issues of fiscal decentralization, budget transparency and local budget fiscal autonomy, the dominant areas of research in this area and cross-sectoral cohesions) and evolutionary (in the coordinate system "period of research – their content – their geography") patterns, to carry out clustering of research networks by affiliation of scientists (geographical and institutional aspects), to identify leaders of scientific schools. It was also further developed methodological tools for determining the components of the local budget fiscal autonomy, which act as catalysts for accelerating the level of innovative development of the country, which, unlike other approaches, is based on a combination of Hausman test, correlation analysis tools and panel data regression modeling (model with fixed effects), provides for the formalization of the impact on the index of innovative development of the country both composite indicator of local budget fiscal autonomy, and its components. This allowed us to identify components of local budget fiscal autonomy that are innovatively attractive.
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Brejcha, Ludvík. "Výsledky hospodaření veřejných rozpočtů v ČR v letech 1993-2009." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75209.
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This thesis examines the results of public budgets in the CR in the period 1993 to 2009. This is a hot topic, with the growth of public debt is becoming increasingly important. The aim of this work is a comprehensive analysis of public finances, specifically addressing issues of access to public deficit and reform public finances. The theoretical part is focused on defining the area being examined and the theory describing this area have their roots back more than sixty years ago in the USA. Although the idea is relatively old data, their content is still current. This is particularly important now that the growing indebtedness of many countries of the European Union, including the Czech Republic. The paper reviewed the current action by governments in the management of public finances. In the analytical part, I analyze using appropriate statistical data trends, correlations and patterns of past and current periods. Based on the trends observed and outline possible scenarios for future development. Reported research findings are interpreted in the form of text, supplemented by a series of graphic illustrations. Not forgetting the situation in the Czech Republic comparison with other developing countries of the European Union. The conclusion summarizes the findings and recommendations and outline likely future developments.
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Saleh, Abdelrahim. "The Local Economic Impact of Alternative State Budget Reductions for Selected Texas Community Colleges." Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc332446/.
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The purpose of this study was to determine the local economic impact of alternative state budget reductions for Texas community colleges by investigating the income losses to the Metropolitan Statistical Areas (MSAs) if state appropriations were reduced by 10, 15, and 20 percent. The objective of this study was achieved through an economic analysis of the local economy of selected MSAs and by computing the income size which was generated by selected colleges. Eight community colleges located in eight MSAs participated by answering mailed questionnaires. The model of Direct Economic Impact was applied to describe the colleges' economic impact. The model was composed of college expenditures, employee expenditures, student expenditures, and the economic multiplier. The study revealed that the selected community colleges were responsible for creating new jobs and increasing the income of the local economies. These eight colleges were responsible for increasing the income of the local economies by $294,945,560 and for creating 5,129 jobs. Reduction in state appropriations to the selected community colleges will reduce the income they produce. A state appropriation cut of 10 percent will result in a loss to the local economy of $6,153,951. A 15 percent reduction in state appropriations will cause the local economy to lose $9,230,943. A 20 percent reduction in state appropriations will reduce the local economic income by $12,307,920.
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Matějka, Jan. "Veřejné dluhy ve světě -- analýza stavu veřejných financí se zaměřením na země G20." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75037.
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This thesis deals with the problem of public debt within the G-20 countries and the Czech Republic. The current state of public finances in these countries was analyzed through the so called Public Finance Checklist, which has been specifically developed for this thesis. The Checklist includes some public sector liabilities that are not a part of the conventional analysis of public sector debt. The results of analysis show that hidden liabilities constitute a significant part of the total amount of public debt in the analyzed countries. This fact presents a threat to stability of public finances. While the total public debt is increasing, governments aim to optically decrease the level of debt. The author assumes that the reason for such behavior is the arrangement of political system with missing corrective mechanisms of the principal-agent problem and moral hazard put into effect by political representatives. At the end of the thesis the author suggests some methods to fix the problems and restrict the growth of public debt.
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Davtyan, Emil. "Příčiny růstu rozpočtových deficitů USA." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199754.
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The aim of this thesis is to analyze causes of United States budget deficits growth. In the first part, the thesis deals with the theory of public finance and fiscal policy including state budget and its balance. The thesis then focuses on the specific situation in the United Sates, its historical development of fiscal policies, development of federal debt, United States federal budget process, and also list of current main issues that represents main cause behind larger United States budget deficits. At the end, based on Congressional Budget Office data, is the indication of further development of federal debt including discussion over sustainability of the current development. In conclusion, the thesis also tries to find out whether the twin deficits hypothesis is valid for United States based on econometric analysis.
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Самойленко, Євген Анатолійович, Евгений Анатольевич Самойленко та Yevhen Anatoliiovych Samoilenko. "Бюджетне право як підгалузь фінансового права України: теоретико–правове обгрунтування". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/52552.
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В тезах розкривається юридична природа бюджетного права. Автор обгрунтовує точку зору, що бюджетне право є підгалуззю фінансового права.<br>Legal nature of budget law is analyzed in the article. The author proves the view that budget law is a sub-branch of finance law of Ukraine.
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Stastny, Connor. "Analysis of SEC Budget’s Effect on Pre-Merger and Acquisition Announcement Price Run Up." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1679.
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Prior to the announcement of a merger or acquisition, the stock price of the target company often experiences a price run-up prior to the announcement of the transaction. This price run-up can be attributed to information leakage and insider trading. This paper examines how changes in the SEC’s budget effects the pre-announcement price run-up of mergers and acquisitions. Furthermore, this paper explores the political processes surrounding SEC budgeting, as well as flaws in the current system. This paper finds that with a $10 million increase in the SEC’s budget, the average pre-announcement run-up ratio decreases by 0.3%. The findings of this paper suggest a concrete means of reducing insider trading, dependent on an increase in SEC budget.
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Jimmerson, Barry B. "A strategy for the development and implementation of vision-based budgeting at Beulah Baptist Church, Boaz, Alabama." Theological Research Exchange Network (TREN), 2002. http://www.tren.com.
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Zweni, Abongile Goodman. "Factors affecting management of budgets at a department in the Western Cape government, South Africa." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2682.
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Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017.<br>Budgets are inevitable strategic tools used in the planning of the effective delivery by any organisation. In a sense budgets become the financial interpretation of work, services or products to be produced or services to be delivered by the organisation. In the same vein, government departments have plans and programmes to be implemented, and these programmes are quantified in the form of budgets. The budgeting processes are determined by the strategic imperatives and the type of leadership in an organisation, thereby differing from organisation to organisation. The traditional approach in government budgeting is that the activities to be undertaken start as political decisions which will be cascaded down to the different departments. Though the different department units construct their own budgets, the ultimate budget comes top down more than it comes top up. This research aims to identify the extent of the involvement of budget managers in the budget development process and the possible limiting factors if any. The study goes further to try to understand why there is always a seeming perpetual difference between budgets and deliveries at the end of every year. This empirical research focussed on the ‘budget practitioners’ in the particular department under study with emphasis on how they operate. Questionnaires were used to collect data which was analysed using Excel Spreadsheet and the findings were interpreted. The findings imply a need for extensive training as well as empowerment of the budget practitioners to be able to create congruence between budgets, budgeting processes, project implementation and envisage delivery to the citizens.
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Zoure, Daouda. "La modernisation du cadre budgétaire des pays de l'UEMOA." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010265/document.
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La recherche porte sur la modernisation du cadre budgétaire des pays de l’UEMOA. Il s’agit d’évaluer la portée des réformes budgétaires développées dans chacun de ces pays. On s’est essayé à mettre en évidence la nécessaire mise en place d’une standardisation de certains dispositifs ainsi que d’une adaptation des procédures ayant fait leurs preuves non seulement dans certains États de la zone mais également dans d’autres pays confrontés à des problèmes similaires. On s’est appuyé sur les comparaisons internationales existantes et l’on a évalué la pertinence des solutions proposées notamment par les bailleurs de fonds<br>This research relates to the transformation of budgetary framework of West African Economic and Monetary Union (WAEMU) countries. It is a question of evaluating the extent of the budgetary reforms undertaken in each respective country. The research has tried to highlight the necessary installation of certain standard devices as well as adapting proven reliable procedures not just for certain zones of specific countries but also other countries confronted with similar issues. This exercise was based on existing international comparisons and the evaluation examined the relevance of the solutions suggested in particular by the financing institutions
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Dereniková, Soňa. "Analýza veřejných financí a příčin narůstání veřejného dluhu ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192771.
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This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical section assesses the development of key entries of public finances in years 2000 to 2012, when Czech economy went through a period of expansion followed by a period of recession. Own contribution of this work lies in trend analysis examined quantities in relation to GDP and the subsequent assessment of urgency of their development. Conclusion of the practical part is dedicated to the key issues that emerged from previous analyzes and proposes possible measures to tackle them.
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Hladík, Roman. "Možnosti financování stavební zakázky v obci." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-371926.
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This master‘s thesis solves problem of financing public building contract in the municipality. In the theoretical part there are defined concepts of public administration, municipality, public finance, municipal budget and public contract in connection with the possibilities of financing. The practical part is about investment project in village Černotín, the completion of the canalization, which was co-financed by the European union and the Ministry of environment. The conclusions offers alternative possibilities of financing the project.
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Schimper, Michael Casparus Eksteen. "A model for budget management in the Free State provincial government." Thesis, Bloemfontein : Central University of Technology, Free State, 2005. http://hdl.handle.net/11462/62.
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Thesis (D. Tech.) - Central University of Technology, Free State, 2005<br>The primary objective of this research has been to undertake a critical investigation of the application of the budget process and the achievement of budget objectives in the Free State Provincial Government. The emphasis has been specifically on the planning and control functions of management. The justification for the research is the continuous demand for unlimited public services and the limited availability of the state‟s financial resources. The undertaking proceeded from the hypothetical viewpoint that a budget is designed to assure that public resources are spent according to the preferences of the taxpayer and the legislature. A budget promotes consistency in the process of resource allocation, and its implementation should be enforced by constant evaluation and monitoring.
The research includes the following aspects:
- The problems encountered by the Free State Provincial Government in its endeavors to optimize the effectiveness and efficiency of the implementation of the budget.
- The fundamental principles of budget management in general, and in particular various types of budget and budget management techniques.
- The evaluation of budgets as a basis for reporting on performance and the importance of such performance reports.
The research methodology followed relies both on a survey of relevant literature and on empirical data. The former consists of a discussion regarding the extent to which the present budget system promotes effective and efficient budget control management and the achievement of budget objectives. As part of the empirical research an “ex post facto” analysis was undertaken of external audit reports and appropriation accounts over a period of fourteen years. In addition the fishbone or root-cause analysis approach was followed to identify core symptoms. The theoretical and empirical research yielded the following results:
- The partial disturbance of the input/output relationship means that performance cannot be measured against profit as in the private sector. To compensate for this deficiency management should focus on financial statements and on audit and performance reports to measure performance.
- Management needs to have an unimpeded access to budget information on the financial management system right from the beginning of each new financial year.
- Estimates of expenditure (projections) should be captured on a monthly basis in the financial management system. With the implementation of the Medium Term Expenditure Framework, budget projections must be regarded as compulsory.
- Press reports and reports of the Auditor-General indicated that shortcomings relating to audit committees still exist both on national and provincial levels. This deficiency has a negative effect on the effectiveness of the internal audit function.
- An annual percentage deviation in various departments between voted amounts and expenditure was substantial. In some instances the deviation
- Losses should be monitored constantly, and management should be aware of the impact of losses and claims on financial resources. Their prevention should be part of each department‟s financial strategy.
- Budget manipulation reduces the budget‟s effectiveness and efficiency as a means of performance measurement.
The first possible solution to solve the problems associated with the budget is privatization of the service or function. The second possibility is the implementation of a quality control program. Its objective would be to reverse poor performance. To be successful, the quality control program should rely on clear accountabilities, effective partnerships and devoted leadership. A third recommendation might be the implementation of a quality assurance and quality control division for each department. The first component would gather all the necessary documentation to assure quality while the second would monitor effective application. The first requirement in measuring performance will be the motivation of all staff to be committed to the improvement of service delivery. The second challenge will be to train them accordingly. The third challenge will be the development of a performance report procedure for each department. A further recommendation is the analysis and reduction of underspending. Finally, accounting officers must implement effective and transparent processes of financial and risk management.
Broadly viewed, the integration of budget and strategic planning initiatives of the National Treasury are a slow process that cannot be implemented overnight. National departments and provinces are, however, requested by National Treasury to improve on the outputs and the development of robust output performance measures and service delivery indicators. This viewpoint supports the proposed budget-management model aimed at effective objective achievement or sustainable development of the Free State. In future the budget management process could be based on this model to improve service delivery.
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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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Silveira, Francisco Secaf Alves. "A concretização do direito financeiro: os efeitos do contingenciamento na execução orçamentária." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-30082017-140717/.
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O presente trabalho visa investigar em que medida o contingenciamento (artigo 9º da Lei de Responsabilidade Fiscal) tem sido aplicado fora de seus parâmetros jurídicos e, consequentemente, representado um obstáculo à concretização do Direito Financeiro. Por trás desse objetivo está a ideia de que, atualmente, o grande desafio do Direito Constitucional Financeiro é a sua concretização. O trabalho está estruturado em cinco capítulos. No primeiro capítulo, são estabelecidas as premissas: o que se entende por concretização do Direito Constitucional Financeiro e quais são os principais obstáculos para esta. Nessa linha, destaca-se, em primeiro lugar, que o Direito Financeiro está inserido em um novo paradigma, no qual o orçamento deve ser encarado como meio de dar efetividade à Constituição, como instrumento de implementação do Estado Democrático de Direito e dos direitos fundamentais. Em segundo lugar, discute-se a prática relativa aos instrumentos de flexibilização orçamentária e como esta representa, em larga medida, um entrave à concretização do Direito Financeiro. No segundo capítulo, adentra-se na análise do instrumento de flexibilização orçamentária objeto de estudo o contingenciamento , interpretando-se o artigo 9º da Lei de Responsabilidade Fiscal. Delineados os principais aspectos da norma que prevê o contingenciamento, no terceiro capítulo passa-se a olhar para sua aplicação. A partir de uma revisão doutrinária e de um levantamento de dados da execução orçamentária federal dos anos de 2010 a 2013, verifica-se em que medida há uma prática relativa ao contingenciamento fora dos parâmetros jurídicos. O quarto capítulo aponta para os efeitos do contingenciamento na execução do orçamento sob quatro perspectivas: (i) da realização de políticas públicas e consolidação de direitos sociais, (ii) do planejamento, (iii) da transparência e (iv) da legitimidade democrática do gasto público. Por meio dessa análise, além de reforçar as considerações do capítulo anterior, é possível configurar que a prática do contingenciamento tem sido um obstáculo à concretização do Direito Financeiro no Brasil. Por último, no quinto capítulo, apresentaram-se algumas propostas para o controle do contingenciamento no âmbito do Tribunal de Contas, do Poder Legislativo e do Poder Judiciário, verificando-se que é possível um controle jurídico do contingenciamento que, consequentemente, permita uma maior concretização do Direito Financeiro.<br>The present study aims to investigate if the budgetary curtailment (Article 9 of the Fiscal Responsibility Law) has been applied according to its legal rules and if it represents an obstacle to the achievement of the Brazilian Public Finance Law. The thesis is structured in five chapters. The first chapter establishes two premises: the meaning of achieving the Public Finance Law and the main obstacles for it. We assume that the Public Finance Law is inserted into a new paradigm, in which the budget should be seen as a way to give effectiveness to the Constitution and as an instrument for implementing democratic rules and fundamental rights. We also discuss the practice regarding the flexibility instruments and how they can be an obstacle to the Public Finance Law achievement. In the second chapter, we analyse the budgetary curtailment regulation, specifically the article 9 of the Fiscal Responsibility Law. The third chapter looks to the use of the curtailment in the federal budget execution. From a doctrinal review and from a data collection of 2010-2013 federal budget execution, we demonstrate that there is an illegal use of the curtailments. The fourth chapter points out to the effects of curtailment in budget execution from four perspectives: (i) the accomplishment of public policies, (ii) the budget planning, (iii) the fiscal transparency and (iv) the democratic legitimacy of public expenditure. By this analysis, we conclude that the use of the curtailment in the federal budget execution has been an obstacle to the achievement of the Public Finance Law in Brazil. Finally, the fifth chapter presents some proposals for controlling the budget curtailment within the Federal Court of Accounts, the Legislative and the Judiciary. We verify that it is possible a legal control of the budget curtailment to strengthen the achievement of Public Finance Law.
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SEGNI, Laura. "L'esecuzione del bilancio europeo." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/13170.
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Defence date: 15 October 2007<br>Examining Board: Prof. Jacques Ziller, Relatore (IUE) ; Prof. Giuliano Amato, (IUE) ; Prof. M.P. Chiti, (Università di Firenze) ; Prof. Giacinto della Cananea, (Università di Napoli Federico II)<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses<br>no abstract available
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Soalla, Wendkouni Lydie Sophie. "L'action des institutions financières internationales et leur impact sur les systèmes nationaux : aspects budgétaires et fiscaux. Le cas du Burkina Faso." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30083.
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Depuis son accession à l’indépendance, le Burkina Faso est à la recherche d’une politique publique de développement qui lui permette de sortir de son état de « sous-développement ». La politique budgétaire a, de ce fait, été instituée en catalyseur d’un développement économique et social durable. Mais les errements budgétaires des Gouvernements qui se sont succédé ont plutôt entraîné une triple crise : une crise de la dette, une crise des déficits publics et une crise économique. A compter des années 1990, le FMI et la Banque Mondiale sont intervenus, aux côtés des autorités burkinabé, dans le cadre d’une double assistance technique et financière afin de réformer, structurellement, la politique budgétaire. Cette intervention va s’installer durablement dans la politique interne burkinabé. En deux décennies, la politique des finances sera orientée au gré de la doctrine budgétaire et des priorités définies par le FMI et la Banque Mondiale : les programmes d’ajustement structurel, puis la politique de lutte contre la pauvreté vont tenter de réaliser les objectifs de croissance économique, puis de croissance économique et sociale, grâce à une réforme de la politique de dépenses budgétaires et de la politique de ressources budgétaires. Seulement, quelque soit l’objectif pris en considération, les résultats atteints restent bien éloignés des résultats escomptés en termes de restructuration de la dette, des dépenses et des ressources budgétaires. Cette dynamique de réformes permet néanmoins de s’interroger, au vu des expériences passées, sur le rôle à attribuer à l’Etat au Burkina Faso, à la politique budgétaire, au FMI et à la Banque Mondiale, aux institutions communautaires ouest-africaines dans le processus de développement que le Burkina Faso doit nécessairement relancer, afin que ces décennies de réformes ne soient pas considérées comme inutiles<br>Since its independence, Burkina Faso is seeking public policy development that allows him to leave his state of "underdevelopment". Fiscal policy has, therefore, been established as a catalyst for sustainable economic and social development. But mistakes budget successive Governments have instead led to a triple crisis: a debt crisis, a crisis of deficits and an economic crisis. Beginning in the 1990s, the IMF and the World Bank intervened alongside Burkinabe authorities, within a double technical and financial assistance to reform structurally fiscal policy. This intervention will settle permanently in the internal politics of Burkina Faso. In two decades, finance policy will be geared to suit the budget doctrine and priorities defined by the IMF and the World Bank: the structural adjustment programs and the political fight against poverty will try to achieve the objectives of economic growth, and economic growth and social reform through policy and budgetary spending policy of budgetary resources. But whatever the goal under consideration, the results achieved are far removed from the expected results in terms of debt restructuring, expenditure and budgetary resources. This dynamic reforms can nevertheless wonder, in view of past experience, the appropriate role for the state in Burkina Faso, fiscal policy, the IMF and the World Bank, the Community institutions in West Africa the development process as Burkina Faso must necessarily raise, so that decades of reforms are not considered necessary
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Jordan, Charles J. "An Analysis of Functional Budget and Expenditure Patterns and Revenue Sources of Tennessee's Public Community Colleges from 1988--1989 Through 1997--1998." Digital Commons @ East Tennessee State University, 1999. https://dc.etsu.edu/etd/2928.
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The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The primary focus was on the 14 Tennessee Board of Regents (TBR) community colleges and the internal allocation of expenditures by function from 1988-89 through 1997-98. A limited functional expenditure comparison was made with data from the National Association of College and University Business Officers' (NACUBO) comparative financial analysis for fiscal years 1993-94 and 1994-95 as well as with the Integrated Postsecondary Education Data System (IPEDS) survey for the 1996-97 fiscal year. The study examined whether the TBR community colleges were apportioning a larger percentage of their budgets for direct instruction and less for administrative support services in 1997-98 versus 1988-89. The analysis also examined staffing patterns relative to FTE enrollment, changes in revenue patterns for the four major sources of unrestricted E&G funds, and tuition increases. A portion of the analysis included comparisons between current and constant dollars to measure the real gain or loss in financial resources after allowing for inflation as measured by the Consumer Price Index (CPI). A primary research question underlying this study sought to determine if the public two-year colleges in Tennessee were operating more efficiently at the end of the research period regarding the internal allocation of budgeted funds. It was assumed that efficiency could be measured in terms of an increase in the percentage allocation of funds to direct instruction and a decrease in the percentage allocated to institutional support for general administration. In spite of a reduction in the share of state appropriations provided to higher education during the past decade, the TBR community colleges apportioned a larger percentage of their budgets for instructional cost in 1997-98 than in 1988-89. Conversely, these colleges expended a smaller portion of their budgets for administration at the end of the ten-year period. In conclusion to this study, recommendations are made to more effectively inform public policymakers and the general public as to the efficiency of Tennessee's public community colleges regarding the allocation of financial resources. Comparisons with national and Southern Regional Education Board data are also desirable. Public policymakers are encouraged to more critically examine the long-range benefits of an educated population and the forecast for technical skills required of the workforce in the 21st century.
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Vašková, Kateřina. "Vliv fiskální politiky na vývoj devizového kurzu v posledním desetiletí (na příkladu Velké Británie a ČR)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75257.
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Diploma thesis deals with problem whether fiscal policy has an impact on development of currency exchange rate. The first aim of the thesis is to describe some theoretical models which consider possibilities of relationship between fiscal policy and currency exchange rate and to give a notice where can be differences. The thesis introduces a function of fiscal policy, a creation of currency exchange rate and describes an environment of exchange market. Currency exchange rate is stable on its market defined value in the long term. I suppose also that interventions of leaders of fiscal policy can not influence currency exchange rate positively. On the other hand, there could be a negative impact on currency exchange rate by leaders of fiscal policy. The second aim of the thesis is to analyze an impact of government debt on development of currency exchange rate, mainly are analyzed the Czech republic, Great Britain and some other selected countries of the European union. In the thesis are provided macroeconomic data of mentioned countries, mainly government debt to gross domestic product, budget deficit to gross domestic product, development of currency exchange rate and some information about macroeconomic situation of countries. Final part of the thesis provides an analysis of an impact of debt on currency exchange rate (correlation analysis, graphical comparing).