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Smiel, Halmat Rasol, and Ghazi Othman Mahmod. "Development of General Budget Preparation Methods in Governmental Units (An applied study in the bureau of the Presidency of Raparin University)." Journal of University of Raparin 8, no. 4 (December 28, 2021): 225–49. http://dx.doi.org/10.26750/vol(8).no(4).paper11.
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The aim of this research is to shed light on the concept and significance of balancing programs and performance as one of the modern methods of preparing the public budget، because this method has many advantages in improving planning، rationalization of expenditure، and control of public funds، and this modern method has been applied in many countries around the world and proven its success as a continuation.The countries of the world، by following the traditional method (items) in preparing the public budget، have led over the years to an increase in the volume of public expenditures without an actual need for this increase. The researchers applied a new method for preparing the general budget at Raparin University، and then compared the estimated expenditures according to the traditional budget (items) for the year 2021 prepared by the Directorate of Financial Affairs of the Raparin University Presidency Office and the estimated expenditures according to the budget of programs and performance The research has reached a set of conclusions، the most important of which is the use of the program and performance budgeting system، which leads to the optimal allocation of resources، increasing the efficiency and effectiveness of programs and activities، and using it to achieve the objectives related to each program and to achieve effective control over these programs by following up on the extent to which the programs achieve their predetermined goals.The research recommends the need to adhere to the principles، rules and practices that underpin the philosophy of the method of balancing programs and performance by all government departments in general and the research sample in particular، as this method leads to a state of creativity among government budget preparers and provides them with the best solutions، and then considers it a clear approach.Government units take strategic decisions.
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Rollnik-Sadowska, Ewa, and Edyta Dąbrowska. "Cluster analysis of effectiveness of labour market policy in the European Union." Oeconomia Copernicana 9, no. 1 (March 31, 2018): 143–58. http://dx.doi.org/10.24136/oc.2018.008.
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Research background: In the era of demographic changes and the need for rationalization of public expenditure, the European Union social policy promotes the activation approach. In addition, a growing importance of increasing the effectiveness and efficiency of public entities can be noticed. These phenomena are visible in the implementation of the labour market policy. However, the EU countries represent a different approach to spending public funds on issues related to the implementation of labour market policy.
Purpose of the article: The authors are presenting the main theoretical assumptions concerning effectiveness and efficiency of labour market policy. Moreover, in the paper the EU countries are classified in clusters according to their level of expenditure on different categories of LMP. A comparison of the situation over ten years — in 2004 and 2014 — has also been conducted. In 2004, ten new members entered the EU, and the year 2014 presents the most current data in the analyzed area.
Methods: As a research method cluster analysis was applied. Cross-country labour market situation throughout the EU is presented by the analysis of the Eurostat data. The countries are grouped in clusters following Ward's and k-means methods.
Findings & Value added: There is a need to work out a complex evaluation of labour market policies in the EU to provide comparative analysis of the EU countries (or groups of countries). It would allow to determine the level of development of the country in terms of the efficiency of labour market policies. The EU countries with the best labour market indicators represent diverse levels of LMP expenditure.
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Kolomycew, Anna. "The Non-public Stakeholders’ Participation in the Implementation of Educational Tasks as a Form of Education Policy Rationalization. The Case of Local Education Policy in Poland." Socialiniai tyrimai 40, no. 2 (February 12, 2018): 5–19. http://dx.doi.org/10.21277/st.v40i2.194.
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The aim of the article is to present the process of non-state actors’ involvement in the implementation of educational tasks. The author focused on the most engaging form of participation in terms of education policy, which is the acquisition of education tasks, including school management by non-public stakeholders. The non-public stakeholders’ participation in education policy implementation discussed in the article has been present for a few years now and used by Polish municipalities as a tool to reduce costs of educational tasks. The costs of education policy implementation have been steadily increasing for years, disproportionately to the number of students. The problem of high costs of education is particularly acute for small municipalities, especially rural and urban-rural. Looking for solutions to rationalize local expenditures and curb spending on education policy, which in some municipalities consumes more than 60% of the total budget spending, the authorities look for new ways to save money.
Such a solution is the possibility of transferring small schools (up to 70 students) to non-public stakeholders (including social organization or natural person) to avoid their liquidation. On the one hand, the implemented solution was created to support local governments, which, in the face of growing educational expenditures, had limited investment opportunities in other areas. On the other hand, this solution corresponds to local communities’ needs and takes into account the specificity of rural areas and the relationships within local communities (usually small, rural) for which the school was not only educational institution, but also integration and meetings centre.
In this article the author analyzes the conditions of involving non-public stakeholders in the process of carrying out educational tasks as well as the current formal and legal basis of this procedure. The process of implementing educational tasks by non-public stakeholders refers to the concept of co-production of public services, which is the theoretical framework of the present article. The analysis presented in the text is based on the concept of co-production as a form of performance of public tasks involving members of the local community who contribute and bear partial responsibility for the performance of public services, with a view to improving their quality and delivery standards.
In the course of the analysis, the author tries to verify the hypothesis, that the actual participation of non-state actors manifests itself in full engagement in public tasks, involving expenditure (financial, labour), personal commitment and responsibility. In this sense, participation can be considered a form of co-production. By examining the hypothesis, the researcher poses the following research questions: What are the constraints between the apparent and the actual participation of the stakeholders in education policy?, What are the circumstances of the participation of non-public actors in the public service provision? What are the conditions of the non-public entity’s participation in the public service delivery system? How do the roles of both public and non-public actors change in the context of co-production of public services?
In the article, the author uses the following research methods: the analysis of existing sources, including the content of normative acts and documents as well as the literature of the subject. In addition, the partial empirical studies conducted by the author in Polish municipalities were used in the publication. In total, the author conducted 60 semi-structured interviews based on the interview scenario. The selection of respondents to the study was purposeful and selected in two stages. In the first stage, the author selected the provinces (województwa) to study, among those in which the most and the least local schools were closed in 2006–2014. Then, the author selected the municipalities in each of the provinces (4 municipalities in each province). In the second stage, the respondents were selected. In the group of respondents were the representatives of local authorities (executive and constituent bodies), the representatives of the school community, the representatives of social organizations, local community members as well as public officials and local leaders of the selected municipalities.
The conclusions of the research indicate that the mechanism in the form of participation of non-public actors in the performance of educational tasks is in practice difficult to implement and depends on a number of factors, such as: the level of local community activity, the experience of cooperation between public authorities and local community in other areas, the attitude of local authorities to cooperate with social actors. The reluctance to cooperate, the lack of mutual trust between local governments and local communities, and the domination of the traditional model of local governance with the leading position of local authorities (as a creator and public service contractor) make the running of schools by non-public actors rarely practiced. Frequently, the main problem is the relationship and attitude of both local authorities and the local community, which make this solution impossible to implement. In the course of the research three models of relations between local authorities and local stakeholders were identified: a) the so-called “radical model” – local authorities plan to liquidate the school entirely and do not plan to transfer it to other entities; b) the so-called “cooperative model” – local authorities propose to delegate educational tasks to non-public stokeholds declaring financial and non-financial support; c) the so-called “conciliation model” – local authorities do not plan to transfer the school, but in a face of local community initiative they agree to let it be run by a non-public stakeholder.
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Pidlypna, Radmila. "IMPLEMENTATION OF GOVERNMENT PROGRAMS OF SOCIAL RISK MANAGEMENT." Economic Discourse, no. 3 (September 30, 2020): 38–44. http://dx.doi.org/10.36742/2410-0919-2020-3-4.
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Introduction. Accelerated pace of development of society contributes to the accelerated generation of social risks, modern society is characterized by constant technological, natural, economic, environmental, socio-cultural changes. Therefore, minimizing social risks and leveling their consequences is of paramount importance. Methods. Diagnosis of the state of the social risk management system combined the principles of systemic, structural-functional and targeted analysis, which provided a comprehensive assessment of the whole and individual components. Results. The analysis of expenditures on the social sphere showed their stable absolute growth despite the dynamic reduction of their share in the budget. Social risks are largely due to the non-transparency of the mechanism for regulating the supply and demand of labor in the domestic labor market. A significant share of macroeconomic social risks is related to the problems of social infrastructure, which is financed from the budget. Problems with access to health care, the opacity of the pharmaceutical market, the degradation of the health care network, chronic underfunding, and the lack of health insurance also generate social risks. The task of state policy should be to prevent and prevent social risks, identify social conflicts that lead to destructive consequences. Systematization of social risks allows to methodologically substantiate the mechanisms of social risk management, to modernize the models of social protection of the population, to develop effective tools for ensuring public management of social risks. Discussion. The impossibility of reducing funding for social needs without deteriorating the quality of life and social protection of the population requires further search for alternative sources of funding for socio-cultural expenditures, rationalization in the budget structure to effectively combat the development of social risks. Keywords: social policy, social risks, social transfers, household expenditures, labor market, health care.
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Hallaert, Jean-Jacques, and Maximilien Queyranne. "From Containment to Rationalization: Increasing Public Expenditure Efficiency in France." IMF Working Papers 16, no. 07 (2016): 1. http://dx.doi.org/10.5089/9781513540139.001.
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Areda, Camila Alves, Roni Cléber Bonizio, and Osvaldo de Freitas. "Pharmacoeconomy: an indispensable tool for the rationalization of health costs." Brazilian Journal of Pharmaceutical Sciences 47, no. 2 (June 2011): 231–40. http://dx.doi.org/10.1590/s1984-82502011000200004.
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Due to the considerable increase in public expenditure with health issues, mainly regarding drugs, several countries, including Australia and England, have already implemented, or are in the process of discussing the adoption of measures to ensure the quality of health care provided to the population. One of the less harmful strategies, rarely used in Brazil, is the adoption of economic techniques applied to health, more specifically, pharmacoeconomic analysis. This paper aims to contribute to the dissemination of concepts and techniques of economic analysis with a view to incorporate these into policy decisions of expenditure rationalization and the search for clinical efficiency. It includes a literature review covering the types of costs and benefits in health issues, the methodologies of pharmacoeconomic analysis, cost-minimization, cost-benefits, cost-effectiveness and cost-utility analysis, as well as its main characteristics, advantages, disadvantages and applicability.
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Jones, Kirk. "Micro Economic Reform and Aboriginal Support Programs." Aboriginal Child at School 21, no. 1 (March 1993): 12–18. http://dx.doi.org/10.1017/s0310582200005538.
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Issues of finances and resources continue to be critical in determining future directions for Aboriginal Support Programs in higher education. Full accountability for expenditure of public funds has been the ‘hidden agenda’ behind the rhetoric of ‘self management’ and ‘self-sufficiency’ of both the labour and coalition parties in regard to Aboriginal affairs (Sharing the Country). Yet, it is becoming increasingly evident that these political terms have economic links with ‘amalgamation’ and ‘program rationalization’; that is, they are packaged in ‘micro economic reform’.
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Shao, Chuan, Jia Wei, and Chuanzhe Liu. "Empirical Analysis of the Influence of Green Credit on the Industrial Structure: A Case Study of China." Sustainability 13, no. 11 (May 26, 2021): 5997. http://dx.doi.org/10.3390/su13115997.
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In order to explore the influence of green credit on the optimization and rationalization of the industrial structure in China, based on the relevant data of the green credit balance, interest expenditure in six high-energy-consuming industries, and industrial structure in China from 2007–2019, the paper first measured the green credit index and the index of industrial structure optimization and rationalization by the methods of entropy weight and Theil index. Then, the coupling model was adopted to study the coupling degree and the coupling coordination degree between them, and the regression model was employed to further study the influence coefficient of green credit on the optimization and rationalization of industrial structure. Research showed that the degree of coupling between green credit and industrial structure rationalization presents three stages—extremely low coupling, low coupling, and moderate coupling—and the degree of coupling coordination presents two stages—extremely low coordination and low coordination. Similarly, the degree of coupling between them presents two stages—extremely low coupling and low coupling—and the degree of coupling coordination presents two stages—extremely low coordination and low coordination. Regression analysis showed that the influence coefficients of the green credit index on rationalization and optimization of industrial structure were 0.56 and 0.03, respectively, which supported the conclusion that the coupling degree between the former two is higher than that between the latter two on the one hand, and made it clear that green credit positively and effectively guides the rational allocation of resources and promotes secondary and tertiary industries on the other hand.
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Tarschys, Daniel. "Curbing Public Expenditure: Current Trends." Journal of Public Policy 5, no. 1 (February 1985): 23–67. http://dx.doi.org/10.1017/s0143814x00002877.
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ABSTRACTNearly every OECD country has faced a scissors crisis in public finance since the worldwide depression of the mid-1970s; in slow growth economies public spending has been rising faster than tax revenues. In response, a great variety of methods have been employed to control public spending. Governments have sought to: impose global ceilings on spending; modify indexation rules; decentralize decremental decisions among government agencies; improve cash flow management; devise balanced packages; introduce new constitutional rules; provide incentives for retrenchment; and privatize public sector activities. Efforts to impose cuts in spending have been directed at the bureaucracy; transfer payments; subsidies; local and regional government; and quangos. The conclusion emphasizes that retrenchment policy presupposes a shift in the balance of power between guardians and spenders.
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Flynn, Rob. "Cutback Contradictions in Dutch Housing Policy." Journal of Social Policy 15, no. 2 (April 1986): 223–36. http://dx.doi.org/10.1017/s0047279400001689.
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ABSTRACTThis paper describes housing policy in the Netherlands and the current crisis over subsidies. It argues that the development of the welfare state, the housing system, and recent retrenchment contain contradictions which reflect the distinctive nature of Dutch politics and social structure. In particular, it suggests that the existence of pillarized social cleavages has been influential in the growth of a progressive welfare state, in providing a secure base for social rented housing, and in sustaining high levels of support for spending on housing subsidies. Expenditure cutbacks and measures for administrative rationalization are outlined, and some of the contradictory effects on housing policy are examined.
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Luthfia, Munhamik, and Baldric Siregar. "HOW DO GOVERNMENTS SPEND THEIR PUBLIC SPENDING?" Jurnal Economia 12, no. 2 (October 1, 2016): 135. http://dx.doi.org/10.21831/economia.v12i2.11297.
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Abstrak: Bagaimana Pemerintah Mengalokasikan Pengeluaran Publiknya? Tujuan penelitian ini adalah untuk menguji apakah belanja daerah untuk belanja pendidikan, kesehatan, dan ekonomi mempengaruhi kesejahteraan, dan apakah populasi mempengaruhi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Penelitian ini menggunakan sampel seluruh provinsi di Indonesia tahun 2008-2013, kecuali Provinsi Kalimantan Utara. Metode yang digunakan adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa belanja pendidikan memiliki pengaruh positif, belanja kesehatan memiliki pengaruh negatif tidak signifikan, dan belanja ekonomi memiliki pengaruh negatif signifikan terhadap kesejahteraan. Populasi sebagai variable moderasi tidak mampu memoderasi hubungan antara ketiga belanja tersebut dengan kesejahteraan. Kata Kunci: belanja pendidikan, belanja kesehatan, belanja ekonomi, populasi penduduk, dan kesejahteraan masyarakat. Abstract: How Do Governments Spend Their Public Spending? The objectives of this study are to examine whether the local expenditure for education, health, and economic influence economic welfare, and whether population influences the relationship between them. This study used the sample of all province in Indonesia 2008-2013, except Kalimantan Utara Province. The method used in this study is multiple regression methods. The result of this study states that education expenditure had a significant positive effect, health expenditure had not significant negative effect, while economic expenditure had a significant negative effect on the welfare. Population as the moderating variable cannot moderate the relationship between that expenditure with the welfare. Keywords: education expenditure, health expenditure, economic expenditure, population, and welfare.
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Adams, Tracey L. "‘This Happens All the Time’: Organizations, Rationalization and Ethical Dilemmas in Engineering." Work, Employment and Society 34, no. 6 (May 14, 2020): 985–1003. http://dx.doi.org/10.1177/0950017020902968.
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Given their positions of public trust, regulated professions are legally required to uphold ethical standards, and ensure that professional practice protects the public. Nonetheless, there is ample evidence that professionals do not always behave ethically. One proposed solution is greater organizational surveillance; however, research from a neo-Weberian perspective encourages scepticism about such arguments. Organizations may not only fail to stop professionals from violating ethical codes, but rationalizing organizations might actively encourage such violations in the name of efficiency. This article explores the impact of organizations and rationalization on professional misconduct through a mixed-methods study of professional engineers in Ontario, Canada. Findings suggest engineers are impacted by rationalization, and that those with less decision-making authority experience pressures discouraging practice in the public interest.
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Owczarczyk, Anna. "PUBLIC EXPENDITURE ON HEALTHCARE IN POLAND (2010-2020)." Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach. Seria: Administracja i Zarządzanie, no. 54 (127) (March 30, 2021): 33–41. http://dx.doi.org/10.34739/zn.2020.54.04.
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Both expenditure on healthcare and the functioning of the entire healthcare system in Poland stir up considerable controversy and are often discussed in the media. Hospital debts, the low quality of services, and the low availability of specialist medical services form the basis for the discussion of the effectiveness of the healthcare system. Statistical data are also bleak. Total health expenditure in Poland in 2019 amounted to 6.3% of GDP (estimated expenditure), whereas the average for health expenditure in the OECD countries was 8.8%. Therefore, Poland is below the average, and is placed last but four in the ranking (stat.oecd.org). The aim of this article is the presentation of public expenditure on healthcare in Poland from 2010 to 2020. In order to achieve this, the following research methods were used: a critical analysis of the literature, an analysis of statistical data, and - to make the research more transparent and the research results clearer - a tabular method was used. Also, widely accepted measurements were used, such as absolute values in domestic and international currencies, values per capita, and values in relation to the Gross Domestic Product (GDP).oduct (GDP).
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Nwiado, Deebii, and Leelee N. Deekor PhD. "Medium Term Expenditure Framework (MTEF): A Panacea for Public Expenditure Management (PEM) In Nigeria?" Business and Management Studies 6, no. 4 (November 12, 2020): 1. http://dx.doi.org/10.11114/bms.v6i4.5078.
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This paper investigated the outcome of the adoption and implementation of Medium-term Expenditure Framework (MTEF) in the Nigeria budgeting process. MTEF is eulogized by the World Bank, and even donor organization DFR as the panacea to the poor public expenditure management (PEM) prevalent in most of sub – Sahara African Countries. MTEF was first adopted in Nigeria, following the passage of the Fiscal Responsibility Act 2007 Act 30 to guide her national annual budgeting process. Using simply statistical methods, we collated data from sixteen national budgets (2003 - 2016), and constructed statistical tables to investigate the MTEF in the Nigeria annual budgets. Using correlation coefficient, we examined the behaviour of three key fiscal and expenditure items in Nigeria annual budgets.Our findings showed strong positive correlation between the budgeted and actual figures in all three fiscal items. Oil production was negatively corrected with the actual. We concluded, following our findings that the adoption and implementation of MTEF has to a large degree improved fiscal discipline in the Nigeria budgeting process.
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Caulfield, Janice L. "Local government reform in China: a rational actor perspective." International Review of Administrative Sciences 72, no. 2 (June 2006): 253–67. http://dx.doi.org/10.1177/0020852306064613.
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There has been a series of comprehensive reform initiatives in recent Chinese history aimed at improving bureaucratic efficiency, flexibility and innovation through management and fiscal decentralization. The local government sector in China carries major functional responsibilities from economic development to social welfare provision. It is responsible for over 70 percent of total government expenditure. Now, in the new millennium, the Chinese central government seeks to transform local government as part of its market liberalization strategy. This includes ‘privatizing’ local enterprises (a process begun during the 1990s) and a rationalization of local bureaucracy. Although still a highly centralized administration, there has been a significant move away from a uniform approach to local government where now differentiation between regions and localities is actively encouraged. Within a still tightly constrained political structure, however, the reforms have done more than improve China’s economic output. They have created incentives for local officials to engage in rent seeking and utility-maximizing behaviours. The article explores the reform initiatives and critically assesses results against this background.
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Kaminsky, Eduard S. "Conditions for the Application of Alternative Methods of Resolving Criminal Conflicts to Protect Public Interests." Ugolovnaya yustitsiya, no. 17 (2021): 50–53. http://dx.doi.org/10.17223/23088451/17/10.
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Public interests in criminal proceedings can be served not only through the perpetrator’s conviction, but also through alternative measures for resolving criminal conflicts. Their expediency is due, inter alia, to the fact that they are aimed at minimizing criminal repression in situations when society is not interested in the conviction and punishment of the offender who made amends for the damage caused. Such measures significantly rationalize the procedural resources used in this case, expedite criminal proceedings, and prevent the perpetrator’s stigmatization. Alternative methods can be used due to a set of conditions related to the committed act: offender’s personality and behavior, procedural expediency and organization of criminal prosecution, rationalization, acceleration, and consent of the parties and society.
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del Granado, F. Javier Arze, Jorge Martinez-Vazquez, and Robert M. McNab. "Decentralized Governance, Expenditure Composition, and Preferences for Public Goods." Public Finance Review 46, no. 3 (March 22, 2016): 359–88. http://dx.doi.org/10.1177/1091142116639127.
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The literature on decentralization has long asserted that decentralized governance increases public sector allocative efficiency. We offer an indirect test of this hypothesis by examining how decentralized governance affects revealed preferences for public goods. Specifically, we examine the relationship between expenditure decentralization and the functional composition of public expenditures. We hypothesize that higher levels of expenditure decentralization induce agents to demand increased production of publicly provided private goods. We test this hypothesis using an unbalanced panel data set of forty-two developed and developing countries over twenty-two years. Using system Generalized Methods of Moments and Quasi-Maximum Likelihood estimators, we find that expenditure decentralization positively, significantly, and robustly influences the share of education expenditures in consolidated government budgets. We also find evidence to suggest that expenditure decentralization positively influences the share of health expenditures in consolidated government budgets. Decentralized governance appears to alter the composition of public expenditures toward publicly provided private goods.
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Levine, James A. "Measurement of energy expenditure." Public Health Nutrition 8, no. 7a (October 2005): 1123–32. http://dx.doi.org/10.1079/phn2005800.
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AbstractMeasurement of energy expenditure in humans is required to assess metabolic needs, fuel utilisation, and the relative thermic effect of different food, drink, drug and emotional components. Indirect and direct calorimetric and non-calorimetric methods for measuring energy expenditure are reviewed, and their relative value for measurement in the laboratory and field settings is assessed. Where high accuracy is required and sufficient resources are available, an open-circuit indirect calorimeter can be used. Open-circuit indirect calorimeters can employ a mask, hood, canopy or room/chamber for collection of expired air. For short-term measurements, mask, hood or canopy systems suffice. Chamber-based systems are more accurate for the long-term measurement of specified activity patterns but behaviour constraints mean they do not reflect real life. Where resources are limited and/or optimum precision can be sacrificed, flexible total collection systems and non-calorimetric methods are potentially useful if the limitations of these methods are appreciated. The use of the stable isotope technique, doubly labelled water, enables total daily energy expenditure to be measured accurately in free-living subjects. The factorial method for combining activity logs and data on the energy costs of activities can also provide detailed information on free-living subjects.
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Huttin, CC. "Disease expenditure models and calibration methods on physician surveys." Value in Health 16, no. 3 (May 2013): A50. http://dx.doi.org/10.1016/j.jval.2013.03.283.
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Blancheton, Bertrand, and Dina Chhorn. "Government Intervention, Institutional Quality, and Income Inequality: Evidence from Asia and the Pacific, 1988–2014." Asian Development Review 38, no. 1 (March 22, 2021): 176–206. http://dx.doi.org/10.1162/adev_a_00162.
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We examine the linear and nonlinear long-run relationship between public expenditure and institutional quality, and income inequality in Asia and the Pacific. By applying panel cointegration methods using a dataset from 1988 to 2014, our main findings suggest that public expenditure and institutional quality have negative long-run, steady-state effects on income inequality in Asia and the Pacific. The effect of institutional quality has only a one-way Granger causality link to income inequality. The existence of a nonlinear relationship between public expenditure and institutional factors linked to income inequality is also found. It implies that, at the early stage of institutional development, a country whose economy has experienced higher public expenditure generates rising income inequality; then, in the long run, when the country improves its institutional quality, higher public expenditure results in lower income inequality.
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Cohen, Sandra, Francesca Manes-Rossi, Isabel Brusca, and Eugenio Caperchione. "Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective." International Journal of Public Sector Management 34, no. 4 (June 17, 2021): 393–406. http://dx.doi.org/10.1108/ijpsm-05-2021-347.
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PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.
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Yan, Huang-Ting, and Yu-Chun Lin. "A Dictator’s Gift: Dominant party regimes and health expenditures." European Journal of Public Health 29, no. 6 (April 24, 2019): 1172–77. http://dx.doi.org/10.1093/eurpub/ckz070.
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Abstract Background A country’s health expenditure significantly improves its population health status. This study aims to examine the determinants of health expenditure in dictatorships. Methods We designed a mixed methods research approach. First, we used panel data from 1995 to 2014 covering 99 countries (n = 1488). Fixed effects regression models were fitted to determine how different types of authoritarianism relate to health expenditure. Second, we chose Ivory Coast to apply the synthetic control methods for a case study. We constructed a synthetic Ivory Coast, combining other dominant party regimes to resemble the values of health expenditure predictors for Ivory Coast prior to a regime change from a dominant party system to personalist dictatorships in 2000. Results We found that dominant party autocracies, compared with non-dominant party regimes, increased health expenditure (% of GDP) (1.36 percentage point increase, CI = 0.59–2.12). The marginal effect, however, decreased when an autocrat in this type of regime held elections (0.86 percentage point decrease, CI = 0.20–1.52). Furthermore, we found the difference in health expenditure between the actual Ivory Coast and its synthetic version starts to grow following the regime change in 2000 (in 2000, actual: 6.00%, synthetic: 6.04%; in 2001, actual: 4.85%, synthetic: 5.99%), suggesting a pronounced negative effect of the government transition on Ivory Coast health expenditure. Conclusion The findings suggest that different forms of dictatorship are associated with varying levels of health expenditure. Where dictatorships rely on popular support, as is the case with dominant party dictatorships, health expenditure is generally greater.
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Gigante, Denise P., Felipe Fossati Reichert, Pedro C. Hallal, Rosângela Velleda de Souza, Marilda Borges Neutzling, Maria de Fátima Alves Vieira, Maria Cecilia Formoso Assunção, Cora Luiza Araújo, and Ana M. B. Menezes. "Dietary assessment in the 1993 Pelotas (Brazil) birth cohort study: comparing energy intake with energy expenditure." Cadernos de Saúde Pública 26, no. 11 (November 2010): 2080–89. http://dx.doi.org/10.1590/s0102-311x2010001100009.
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The study aims to describe and compare two methods of energy intake assessment and one measure of energy expenditure applied in adolescents from a birth cohort. In a sub-sample of the 1993 Pelotas (Brazil) birth cohort, followed up in 2006-7, information on intake was obtained through a food-frequency questionnaire (FFQ) and three 24-hour-recalls (24hR), while energy expenditure was assessed using an accelerometer. Bland & Altman plots were used in the analyses in order to compare the methods. The mean difference between FFQ and 24hR was 592 ± 929cal/day. Compared to energy expenditure, intake was overestimated when measured by FFQ (357 ± 968cal/day) and underestimated by 24hR (-278 ± 714cal/day). In spite of the great differences between energy intake obtained using the two methods, lower differences were observed when these methods were compared to expenditure.
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Larg, Allison, John R. Moss, and Nicola Spurrier. "Relative contribution of overweight and obesity to rising public hospital in-patient expenditure in South Australia." Australian Health Review 43, no. 2 (2019): 148. http://dx.doi.org/10.1071/ah17147.
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Objective Arguments to fund obesity prevention have often focused on the growing hospital costs of associated diseases. However, the relative contribution of overweight and obesity to public hospital expenditure growth is not well understood. This paper examines the effect of overweight and obesity on acute public hospital in-patient expenditure in South Australia over time compared with other expenditure drivers. Methods Annual inflation-adjusted acute public admitted expenditure attributable to a high body mass index was estimated for 2007–08 and 2011–12 and compared with other expenditure drivers. Results Expenditure attributable to overweight and obesity increased by A$45million, from 4.7% to 5.4% of total acute public in-patient expenditure. This increase accounted for 7.8% of the A$583million total expenditure growth, whereas the largest component of total growth (62.4%) was a real increase in the average cost per separation. Conclusions The relatively minor contribution of overweight and obesity to expenditure growth over the time period examined invites reflection on arguments to boost preventive spending that centre upon reducing hospital costs. These arguments may inadvertently detract attention from the considerable health and social burdens of overweight and obesity and from unrelated sources of expenditure growth that reduce opportunities for state governments to fund obesity prevention programs despite their comparative benefits to population health. What is known about the topic? Stand-alone estimates suggest that overweight and obesity are placing a considerable financial burden on the Australian public healthcare system. What does this paper add? Our findings challenge common perceptions about the relative importance of overweight and obesity in the context of rising public in-patient expenditure in Australia. What are the implications for practitioners? Consistent serial estimates of overweight- and obesity-attributable expenditure enable its tracking and comparison with other potentially controllable expenditure drivers that may also warrant attention. Explicit consideration of population health trade-offs in expenditure-related decisions, including in enterprise bargaining, would enhance transparency in priority setting.
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Atanasov, Nikolay. "LONG-TERM MODEL AND MONTE CARLO SIMULATION OF THE PUBLIC HEALTH EXPENDITURE IN BULGARIA." Journal of IMAB - Annual Proceeding (Scientific Papers) 27, no. 3 (September 2, 2021): 3911–18. http://dx.doi.org/10.5272/jimab.2021273.3911.
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Purpose: The aim of the study is to build a long-term model and conduct a Monte Carlo simulation of the public health expenditure (PHE) of Bulgaria with the gross domestic product (GDP) as an independent variable. Material/Methods: Statistical models are used for modeling the long-term dependence between the macroeconomic dynamic rows, testing of hypotheses of stationarity (Augmented Dickey-Fuller tests), for serial autocorrelation and others. Results: There is a well-defined, statistically significant long-term relationship between public health expenditure and gross domestic product. The long-term model of health expenditure has an estimate of the cointegration constant of 1.023 (p-value < 0.05). Monte Carlo simulations are presented with 1 000, 2 000 and 3 000 experiments, generated based on the normal distribution of the input variable. Conclusions: In the period after the year 1990, a well-defined long-term relationship between public health expenditure and GDP exists. The Monte Carlo simulation can be regarded as a reliable instrument for studying the most likely fluctuations in health expenditure caused by the GDP.
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Brady, Eoghan S., Jonathon P. Leider, Beth A. Resnick, Y. Natalia Alfonso, and David Bishai. "Machine-Learning Algorithms to Code Public Health Spending Accounts." Public Health Reports 132, no. 3 (March 31, 2017): 350–56. http://dx.doi.org/10.1177/0033354917700356.
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Objectives: Government public health expenditure data sets require time- and labor-intensive manipulation to summarize results that public health policy makers can use. Our objective was to compare the performances of machine-learning algorithms with manual classification of public health expenditures to determine if machines could provide a faster, cheaper alternative to manual classification. Methods: We used machine-learning algorithms to replicate the process of manually classifying state public health expenditures, using the standardized public health spending categories from the Foundational Public Health Services model and a large data set from the US Census Bureau. We obtained a data set of 1.9 million individual expenditure items from 2000 to 2013. We collapsed these data into 147 280 summary expenditure records, and we followed a standardized method of manually classifying each expenditure record as public health, maybe public health, or not public health. We then trained 9 machine-learning algorithms to replicate the manual process. We calculated recall, precision, and coverage rates to measure the performance of individual and ensembled algorithms. Results: Compared with manual classification, the machine-learning random forests algorithm produced 84% recall and 91% precision. With algorithm ensembling, we achieved our target criterion of 90% recall by using a consensus ensemble of ≥6 algorithms while still retaining 93% coverage, leaving only 7% of the summary expenditure records unclassified. Conclusions: Machine learning can be a time- and cost-saving tool for estimating public health spending in the United States. It can be used with standardized public health spending categories based on the Foundational Public Health Services model to help parse public health expenditure information from other types of health-related spending, provide data that are more comparable across public health organizations, and evaluate the impact of evidence-based public health resource allocation.
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Kashimoto, Kanae, and Motohiro Okada. "Analysing the Impacts of Financial Expenditure of Prefectures on Methods of Suicide Completion in Japan." Psychiatry International 3, no. 1 (December 21, 2021): 1–16. http://dx.doi.org/10.3390/psychiatryint3010001.
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Recently, several studies reported that the governmental financial expenditures play important roles in the prevention of increasing suicide mortalities; however, the specific regional policies, designed dependent on regional cultural, economic, education and welfare backgrounds, affect suicide mortality by a specific suicidal means. Therefore, the present study determined the impacts of the regional governmental expenditure of six major divisions, “public health”, “public works”, “police”, “ambulance/fire services”, “welfare” and “education” on suicide mortalities by five major suicidal means, “hanging”, “poisoning”, “charcoal burning”, “jumping” and “throwing”, across the 47 prefectures in Japan during 2009–2018 using fixed-effect analysis of hierarchal linear regression with robust standard error. The expenditures of “ambulance/fire services” and “education” indicated the negative relation to suicide mortalities by wide-spectrum suicidal means, whereas expenditures of “public works” did not affect suicide mortalities. In the education subdivisions, expenditure of “kindergarten” and “elementary school” indicated the impacts of reduction of suicide mortalities, whereas the expenditures of “special school” for individuals with disabilities unexpectedly contribute to increasing suicide mortalities by poisoning, charcoal burning and throwing of females. Regarding subdivisions of welfare, expenditure of “child welfare” and “social welfare” contributed to a reduction in suicide mortalities, but expenditure of “elderly welfare” surprisingly contributed to increasing suicide mortalities. Furthermore, expenditures of welfare subdivision abolished the negative impacts of the expenditures of educational subdivisions, kindergarten and elementary school, but the positive impact of expenditure of special school on female suicide mortalities was not affected. These results suggest that most Japanese people are struggling to care for children even in the situation of an increasing elderly population with a decreasing birthrate. Therefore, it is important to enhance the investment welfare policy for the future to improve the childcare environment. The results demonstrated by this study suggest that the scientifically evidence-based redistributions of welfare expenditure in regional government, at least partially, provide improvement of Japanese society and welfare systems, under the continuous severe Japanese social concerns associated with increasing elderly population with a decreasing birthrate.
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Saud, Dr Dhiaa Hussein, Dr Mazen Dawood Salman, and Dr Amro Hisham Mohammed. "Public Expenditures Priorities between Human Development Requirements and Funding Constraints." Webology 18, no. 2 (December 23, 2021): 1224–35. http://dx.doi.org/10.14704/web/v18i2/web18385.
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Interest in the issue of public Expenditures (spending) priorities increases in times of financial and economic crisis, when restrictions on government funding grow, and financial markets stumble in providing financing channels with the necessary liquidity, as well as when paying attention to increasing the efficiency and productivity of public spending, by reducing the waste of public money and pursuing its allocation between different economic sectors to achieve the public benefit as much as possible and at the lowest possible cost. Among the discussions being raised in this regard is where the priority lies in spending is on sectors that support human development such as (education, health and public services), or the priority of spending on other sectors (which may hinder human development and delay the development of states and civil societies) such as military sectors, armaments, military industries and related sectors. Because each side has its arguments and evidence of modern economic and human experiences, it is difficult to resolve the controversy in a certain direction and ignore the opinion of the second party, but what concerns us is the situation of our country and our society and the economic and social pressures and renewed threats from time to time, and what is the most objective and credible reading of the authors of the philosophy of the Iraqi economy, and its emerging priorities developed after 2003, through the trends of the federal budget in this country. Given the financial crisis that is ravaging the global economy as a result of the Corona pandemic and the great isolation measures Great Lockdown and the repercussions of this crisis on the Iraqi economy as a result of the collapse of the world oil markets, so discussions are escalating in the field of rationalization and efficiency of government public spending, and because the general budget depends on the general revenues on oil revenues by more than 90% in most years after 2003, so an external shock or collapse in the oil market affects the revenues of the general budget, and therefore there is a situation The uncertainty of budget planners and implementers in collecting the revenues required to cover the public expenditure side, and the most important items of governing public expenditure, namely employee compensation, support for the poor and others.
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Michurina, Olga Yurievna, and Nataliya Aleksandrovna Dubinina. "Stimulattion of inventive and innovative activities in oil and gas industry." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 4 (December 30, 2021): 72–79. http://dx.doi.org/10.24143/2073-5537-2021-4-72-79.
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The stimulation of inventive and rationalization activities in Russia should contribute to the transition of the country's economy to an innovative type of development. The foreign experience of stimulating inventive and rationalizing activities is being investigated. The tools, examples of measures to support and stimulate inventive and rationalization activities carried out at the state level in developed countries are considered. Foreign experience shows that the state supports the system of stimulating inventive creativity, both of individual inventors and creative, scientific collectives. The state acts as a sponsor of innovation activities, the instruments of material interest are used to ensure the acceleration of the introduction of inventions into production processes. Legal and methodological regulations stimulating inventive and rationalization activities in the Russian Federation, at oil and gas enterprises are being investigated. The existing methods of supporting inventive and rationalization activities in Russia are not specialized. The promotion of invention in Russia is regulated by legal acts and a methodological framework partially developed in the USSR, as well as in recent years in the Russian Federation. The main methods of direct and indirect government incentives that can be used to support innovation and invention at oil and gas enterprises: budget financing of research organizations and universities, financing of business incubators, technology parks, public procurement of innovative products and services, investment in the capital of financial institutions involved in the creation of innovative projects, the provision of tax incentives, the allocation of preferential government loans and credit guarantees. The necessity of participation of four levels of management in the process of improving the stimulation of inventive and rationalization activities at oil and gas enterprises is substantiated - the state level, the level of subjects of the Russian Federation, the industry level and the level of oil and gas industry enterprises, which will lead to the activation of this direction in the Russian Federation, increase in its activity, the revival of the high social status of inventors and innovators.
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Dobrowolski, Krzysztof, and Grzegorz Pawłowski. "The condition of public finances and its impact on the level of inflation in Poland in 2011-2017." Współczesna Gospodarka 9, no. 4 (31) (March 31, 2018): 1–11. http://dx.doi.org/10.26881/wg.2018.4.01.
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The aim of the article is to present the condition of the main elements of public finances: public finance deficit (budget deficit), public debt (state treasury debt) and public expenditure (budget expenditure) in Poland in 2011-2017 and on the basis of the described theoretical dependencies to determine their impact on the level of inflation during the period considered. The following methods were used in the research: analysis and logical construction and statistical methods.
It was found that the state of public finances did not cause inflationary pressure in the analysed period. Inflation remained at a low level, with a tendency to transform into small deflation in some years. However, the abrupt increase in public spending in 2017 could be, according to the theory of economics, responsible (or partly responsible) for the increase in inflation in 2017. Maintaining a high rate of public expenditure growth may stimulate inflation in subsequent periods.
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Azuh, Dominic E., Romanus Osabohien, Mary Orbih, and Abigail Godwin. "Public Health Expenditure and Under-five Mortality in Nigeria: An Overview for Policy Intervention." Open Access Macedonian Journal of Medical Sciences 8, E (May 20, 2020): 353–62. http://dx.doi.org/10.3889/oamjms.2020.4327.
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AIM: This study looked at the contribution of the health expenditure by the government on under-five mortality in Nigeria.
METHODS: The autoregressive distribution lag technique was employed in this study in examining the long-run effect of public health expenditure on under-five mortality in Nigeria. Data were sourced from the World Development Indicators for the period 1985–2017.
RESULTS: Results from the study showed that though public health expenditure is statistically significant, it showed a positive relationship with the under-five mortality.
CONCLUSION: The implication of this result is that 1 unit increase in public health expenditure would improve increase under-five mortality rate by 1.56 units. However, in the Nigerian context, this can be better explained by the lack of proper health-fund coordination and other factors such as maternal education. Therefore, the study concluded by recommending that proper health-fund coordination should be put in place to ensure that budget allocated to the health sector is being spent properly.
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Hasnan, Suhaily, Nurshylah Othman, Alfiatul Rohmah Mohamed Hussain, and Mazurina Mohd Ali. "The influence of fraud triangle factors on real earnings management." Journal of Governance and Regulation 11, no. 2 (2022): 94–106. http://dx.doi.org/10.22495/jgrv11i2art8.
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This study aims to examine the relationship between factors of pressure, opportunity, and rationalization, and the occurrence of real earnings management among Malaysian public listed companies. The study used a sample of 557 Malaysian public listed companies between 2017 and 2019, comprising a total of 1,671 firm-year observations. Replicating a study by Khanh and Nguyen (2018), but not limited to external governance of audit quality, the study added to the knowledge of real earnings management by taking into account the effect of internal governance such as board independence and multiple directorships. And, following Roychowdhury (2006), real earnings management is measured by abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenditure. The results from regression analysis show that there is a negative and significant association between financial performance, measured by return on assets, and real earnings management. In addition, the results also show that there is a positive and significant association between audit quality, measured by audit firm size, and real earnings management. The findings of this study provide useful insights for the investors to reassess firm corporate governance, and for the regulators to reconsider the current regulations with regard to the practice of real earnings management.
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Liu, Qingjie, and Dexiao Ren. "Research on the Structure of Public Fiscal Expenditure Based on the Cluster Analysis Methods." Modern Economy 06, no. 06 (2015): 700–706. http://dx.doi.org/10.4236/me.2015.66066.
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Kravchenko, Тetiana, and Marina Vlasenko. "ANALYSIS AND FORECASTING OF THE PUBLIC BUDGET EXPENDITURE OF UKRAINE." Economic Analysis, no. 29(2) (2019): 44–52. http://dx.doi.org/10.35774/econa2019.02.044.
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Introduction. In modern conditions of growing crisis phenomena in the global economy, the development of each country's economy is inevitably accompanied by the need to overcome such global problems as aggravation of inter-country competition in the world energy market, financial expansion of transnational financial corporations, global warming and the global food crisis, migration of the population between rich and poor countries, information wars between leading global players in the sphere of influence. The combination of these and other factors in the context of deepening globalization with each one increases their influence on the development of the national economy of developing countries and post-Soviet countries, which stipulates them to forecast state expenditures in terms of separate articles, to budget them in short and long-term periods, to adjust plans in accordance to their execution or non- execution. Purpose. The article aims to forecast the expenditures of the state budget of Ukraine for 2018-2021 with the help of a regressive multivariate model on the basis of annual social and economic macro indicators of Ukraine. Method (methodology). The general scientific and economic methods are used for the achievement of the given task. They are the method of system and structural analysis, method of analysis and synthesis, method of scientific generalization, statistical method, method of comparative analysis, method of analogies and modelling. Methods of econometric analysis, such as regression method, are also used in this research. Results. The results of the study proved the feasibility of using an econometric approach to assessing the expenditures of the state budget. Public debt, unemployment rate and GDP deflator are recommended to be used as interdependent indicators. According to the results of regression analysis it is established the relationship between these indicators is. On the basis of the model, the forecast has been made for 2018-2021 years. A comparative description with the proposed forecasts has been made by the Ministry of Economic Development and Trade of Ukraine. The directions for improving the optimization or effective use and sending of budget expenditures with the aim to improve the quality of auditing the use of budget funds have been proposed.
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Wu, Qun Li. "Pure Public Goods Model and the Optimal Size of China's Fiscal Expenditure: 1978-2006." Applied Mechanics and Materials 26-28 (June 2010): 14–19. http://dx.doi.org/10.4028/www.scientific.net/amm.26-28.14.
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From the perspective of maximizing the economic growth rate, this paper examined the optimal size of China’s fiscal expenditure with theoretical and empirical methods. First, the paper established a Pure Public Goods Model, based on which it further estimated that during the period of 1978-2006, China’s optimal size of fiscal expenditure is about 21.82-27.28 percent of GDP. Judging by this optimal criterion, it finally divided China's policy development into three stages: (1) the higher-size stage (1978-1992); (2) the lower-size stage (1993-1999); (3) the optimal-size stage (2000-2006)
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Arias-Ciro, Juliana. "Bibliometric Study of the Efficiency of Public Expenditure on Education." Revista CEA 6, no. 11 (January 30, 2020): 127–44. http://dx.doi.org/10.22430/24223182.1588.
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This bibliometric study analyzes the literature on the efficiency of public education expenditure using two types of bibliometric indicators: quantity (number of publications) and quality (impact by year, author, and journal). These indicators are calculated with worldwide results from the database Scopus from January 2000 to June 2018. The results were classified by author, journal, and publication country focusing on the methodological approach with the aim of identifying research trends in the field. The main results indicate the existence of a growing interest by scholars in the field since 2000, who have used different levels of comparative analysis (cross-country, regional, university, school, and student) and methods (parametric and nonparametric). In addition, nonparametric approaches have been most relevant in recent years thanks to the development of statistical software, their public access, and the possibility to work with a small database, which allows an easy implementation and use of cross-country comparisons. Finally, there is an evident lack of literature analyzing the efficiency of education expenditure in Latin American countries, which opens up a future line of research.
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Curado, António, Bruno Damásio, Sara Encarnação, Cristian Candia, and Flávio L. Pinheiro. "Scaling behavior of public procurement activity." PLOS ONE 16, no. 12 (December 8, 2021): e0260806. http://dx.doi.org/10.1371/journal.pone.0260806.
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Public procurement refers to the purchase by public sector entities—such as government departments or local authorities—of Services, Goods, or Works. It accounts for a significant share of OECD countries’ expenditures. However, while governments are expected to execute them as efficiently as possible, there is a lack of methodologies for an adequate comparison of procurement activity between institutions at different scales, which represents a challenge for policymakers and academics. Here, we propose using methods borrowed from urban scaling laws literature to study public procurement activity among 278 Portuguese municipalities between 2011 and 2018. We find that public procurement expenditure scales sublinearly with population size, indicating an economy of scale for public spending as cities increase their population size. Moreover, when looking at the municipal Scale-Adjusted Indicators (the deviations from the scaling law) by contract categories—Works, Goods, and Services—we are able to identify a richer local characterisation of municipalities based on the similarity of procurement activity. These results make up a framework for quantitatively studying local public expenditure by enabling policymakers a more appropriate foundation for comparative analysis.
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Wenzel, C., H. G. Wenzel, K. Golka, M. Rutenfranz, and J. Rutenfranz. "A comparative study on different methods for the determination of energy expenditure." International Archives of Occupational and Environmental Health 62, no. 1 (January 1990): 101–3. http://dx.doi.org/10.1007/bf00397856.
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Sabatian, Zakharia, and Francis M. Hutabarat. "THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD." Jurnal Akuntansi 10, no. 3 (October 31, 2020): 231–44. http://dx.doi.org/10.33369/j.akuntansi.10.3.231-244.
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Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud
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Martín Cervantes, Pedro Antonio, Nuria Rueda López, and Salvador Cruz Rambaud. "The Relative Importance of Globalization and Public Expenditure on Life Expectancy in Europe: An Approach Based on MARS Methodology." International Journal of Environmental Research and Public Health 17, no. 22 (November 19, 2020): 8614. http://dx.doi.org/10.3390/ijerph17228614.
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Background: There has been a widespread debate about the overall impact of globalization on population, not just economically, but also in terms of health status. Moreover, the current health crisis is going to force governments to review the structure of the public budget to most effectively alleviate the negative economic and health effects on the population. Objective: The aim of this paper is to analyze the relative importance of globalization and the public budget composition—specifically the participation of public expenditure on healthcare, social services and environment in gross domestic product (GDP)—on life expectancy at birth in European countries during the period 1995–2017. Methods: The Multivariate Adaptive Regression Splines (MARS) methodology was applied to analyze the socioeconomic determinants of life expectancy at birth. Results: Our findings show that globalization has no relative importance as an explanatory variable of life expectancy in European countries, while government expenditure on social protection is the most relevant followed by public expenditure on health, gross national income per capita, education level of the population and public expenditure on environmental protection. Conclusion: European strategies intended to impact on health outcome should spend more attention to the composition of public budget.
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Soukopová, Jana, and Eduard Bakoš. "Assessment of municipal environmental protection expenditure: Case study in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2769–77. http://dx.doi.org/10.11118/actaun201361072769.
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Local authorities need simple economic tools and methodology how to evaluate public expenditure efficiency. There are a lot of ways for measuring efficiency of public expenditure however methods or economic tools which get actual information about efficiency of current public spending are rare. The paper presents new methodology for evaluating current municipal environmental protection expenditures based on a weighted assessment of multiple economic, social and environmental criteria. This methodology has issued from OECD methodology however it is a more complex tool and addresses the three pillars of sustainable development and following interdisciplinary approaches of Environmental Mainstreaming. The paper presents also case study, where is investigated environmental protection expenditure evaluation in the city of Brno, the second largest city in the Czech Republic. The results of this case study show the correct state of expenditure efficiency in the city of Brno and indicate possible improvements applicable for new investment to environmental protection and sustainable development.
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Misra, Sheuli, Srinivas Goli, Md Juel Rana, Abhishek Gautam, Nitin Datta, Priya Nanda, and Ravi Verma. "Family Welfare Expenditure, Contraceptive Use, Sources and Method-Mix in India." Sustainability 13, no. 17 (August 25, 2021): 9562. http://dx.doi.org/10.3390/su13179562.
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Making universal access to sexual and reproductive health care a reality, and thus building momentum for comprehensive family planning by 2030, is key for achieving sustainable development goals. However, in the last decade, India has been retreating from progress achieved in access to family planning. Family planning progress for a large country such as India is critical for achieving sustainable developmental goals. Against this backdrop, the paper investigated the question of how far family welfare expenditure affects contraceptive use, sources of contraceptive methods, and method-mix using triangulation of micro and macro data analyses. Our findings suggest that, except for female sterilizations, modern methods of contraception do not show a positive relationship with family welfare expenditure. Notwithstanding a rise in overall family welfare expenditure, spending on core family planning programs stagnates. State-wise and socio-economic heterogeneity in source-mix and method-mix continued to influence contraceptive access in India. Method-mix continued to skew towards female sterilization. Public sector access is helpful only for promoting female sterilization. Thus, the source-mix for modern contraceptives presents a clear public-private divide. Over time, access to all contraceptive methods by public sources declined while the private sector has failed to fill the gap. In conclusion, this study identified a need for revitalizing family planning programs to promote spacing methods in relatively lower-performing states and socio-economic groups to increase overall contraceptive access and use in India through the rise in core family planning expenditure.
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Albino, Giuseppe, and Francesco Albergo. "Who “apparently” more spends, “in reality” spends less. Spending “a little” more for the rental of the extracorporeal lithotripter can save “a lot” about the days of hospitalization for urinary stones." Archivio Italiano di Urologia e Andrologia 88, no. 4 (December 30, 2016): 325. http://dx.doi.org/10.4081/aiua.2016.4.325.
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Objective: The right to health (according to the Article 32 of the Italian Republic Constitution) is financially conditioned; for this reason the National Health System (NHS) has the objective of rationalize health expenditure according to the criteria of efficiency, effectiveness and economy. This paper is an example of rationalization concerning the extracorporeal shock wave lithotripsy (ESWL). Materials and methods: Hospital admissions for urinary stones were taken into account. "Edotto", the database of the Puglia region has identified 23 inpatient admissions during which was performed ESWL. A single operator performed ESWLs with a Storz lithotripter, Modulith SLK. Results: The average hospital stay is conditioned by days "to wait" lithotripsy. In 2014 the hospitalization days "waiting for" lithotripsy were 100. The results were subjected to SWOT analysis and discussed with the Boston Consulting Group Matrix. Discussion: Constant availability of the lithotripter would spare 100 days of hospitalization, amounting to € 88,200.00. This waste of resources corresponds to an additional cost equal to 98.3% on the cost for the rental of the lithotripter. Instead, reducing "unnecessary" hospitalization days would get a saving of 79.3% on the rental cost. It is as if for 46 days of the lithotripter rent were paid 46 days, while for 365 days of the lithotripter rent were paid only 11.8 sessions per year. Conclusions: Rationalization of resources is not necessarily a synonym of "reduction" of resources, but of reduction of waste in the NHS. A good plan is the most important rational basis to get more resources. About the process taken into account it is seen as an investment of € 21,450.00 would keep unchanged the effectiveness of lithotripsy service but would add efficiency and economy (increase of sessions/year, increase in the active mobility, increase in orthopedic treatments) and would drastically reduce the number hospital days (a waste).
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Larg, Allison, and John R. Moss. "What has driven acute public hospital expenditure growth in South Australia? An analysis of the relative importance of major expenditure drivers between 2006–07 and 2017–18." Australian Health Review 46, no. 2 (November 9, 2021): 134–42. http://dx.doi.org/10.1071/ah21045.
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Objective The aim of this study was to investigate whether increasing costs of delivering care have driven real growth in acute public hospital expenditure in South Australia (SA) and what has contributed to these real cost increases. Methods Using published time-series data, we decomposed inflation-adjusted growth in per capita total acute public hospital recurrent expenditure into its major utilisation and cost components to evaluate their relative contribution over the 12 years to 2017–18. Results Real per capita total acute public hospital recurrent expenditure grew by AU$667 (45.2%) over the 12-year period; of this, 86.0% was from real growth in input costs per weighted activity unit, with real growth in the average salaries of hospital staff accounting for AU$247 or 37.0%. Hospital utilisation rates contributed a minor 14.0%. Conclusion Over the 12 years to 2017–18, real growth in average clinical salaries was a more important driver of real growth in per capita total acute public hospital expenditure than rates of hospital utilisation. This would be facilitated by improvements in the scope, accuracy, quality and consistency of published national hospital data. What is known about the topic? Public hospital expenditure is one of the largest and fastest growing areas of government expenditure in Australia. Policy narratives often centre around demand pressures from an increasingly older, overweight, and chronically ill population. Comparatively little attention has been paid to the influence of increases in real input costs within the Australian context. What does this paper add? Real salary growth has been a major driver of acute public hospital recurrent expenditure growth in SA, whereas hospital utilisation rates have played a minor role. What are the implications for practitioners? A clearer understanding of the main drivers of acute public hospital expenditure growth and the resulting benefits to population health is needed to guide the efficient and sustainable use of scarce healthcare resources.
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Będzieszak, Marcin. "Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland?" Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 54, no. 4 (December 29, 2020): 7. http://dx.doi.org/10.17951/h.2020.54.4.7-18.
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<p>The aim of this article is to assess the link between user charges and expenditures on the service on the example of public kindergartens in Poland. The rationale behind the paper is that implementation of user charges for public service results in effiient use of resources and leads to the passing-on of expenditure increase to consumers. To achieve the aim, three methods were used, namely weighed-least-squares, fixed effect and random effect method. The empirical analysis based on a panel data set for 65 large Polish cities in the years 2012–2018 showed that about 10–25% of an expenditure increase is passed on to consumers in terms of higher user charge. Moreover, user charge financing has a significant negative effect on the unit cost. An increase in the share of user charges in expenditures by 10 pp causes a decrease in expenditure at the level of 2.5–5.0%.</p>
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Upadhyaya, Yadav Mani, and Tantrika Raj Khanal. "Public Expenditure on Primary Education: A Study of Gorkha District, Nepal." International Journal of Social Sciences and Management 7, no. 2 (April 27, 2020): 86–93. http://dx.doi.org/10.3126/ijssm.v7i2.28594.
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The Nepalese education system is more competitive and harmonious although for the lack of funds and resources. The present education system is still in the transition phase. The study has focused on the impact of public expenditure on primary education and try to show how there is increasing government involvement and how it has continued with the rising educational expenditure. The focus of the objective of this article is to show the importance of public expenditure on primary education in the context of Nepal in Gorkha district. The data gathering tool used is secondary methods from the publication of the ‘financial and educational structure of Gorkha’ and 60 households has been taken. A structural simple statistical method is used in which objectives are well defined and aimed at a specific type of information. Government budget on primary education is taken as dependent variable and income as an independent variable in this study. This research article concludes that the government contribution to primary education is tremendously significant in the development of education in Nepal. To reduce the imbalance, education should provide more incentive to people for educational development.
Int. J. Soc. Sc. Manage. Vol. 7, Issue-2: 86-93
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Mai, Vu Quynh, Hoang Thi Ngoc Anh, Hoang Thao Anh, and Hoang Van Minh. "Review of Public Financing for Water, Sanitation, and Hygiene Sectors in Vietnam." Environmental Health Insights 14 (January 2020): 117863022093839. http://dx.doi.org/10.1177/1178630220938396.
Full textAbstract:
Background: Vietnam declared its national roadmap towards Sustainable Development Goals number 6 by 2030. However, specific supporting programmes and financial means to proceed with the roadmap have not been passed on. Evidence on the financing for water, sanitation, and hygiene (WASH) being allocated or spent has not been well documented in Vietnam. This study aimed to obtain an overview and assessed the public funding across the WASH sector of Vietnam in 3 fiscal years 2016, 2017, and 2018. Methods: A cross-sectional study was conducted for information about the public financing for WASH at both national and sub-national levels. An activity-based costing approach was applied to determine WASH-related public expenditure. Fourteen focus group discussions with key stakeholders were used to identify the WASH activities and to access financial reports of these relevant institutions. TrackFin methodology was used to assemble the public financing for WASH in Vietnam. Results: The public expenditure of WASH declined by about 30.7% over the 3 fiscal years, from US $2016 million in 2016 to US $1397 million in 2018. Meanwhile, this expenditure allocated to the poor or mountainous areas increased by 3 folds. The highest proportion of WASH public funding was invested in sanitation through large network systems (59.07% of the total public expenditure), whereas the lowest was in hygiene promotion and handwashing facilities. The domestic budget was still the main source of public financing for WASH services, with 2 largest shares coming from government revenues (47.24%) and repayable loans (20.49%). Conclusion: The main source of financing for WASH was from the government, yet its public expenditure has been decreased. A refined roadmap with specific steps for a sustainable WASH financing system in Vietnam, particularly to leverage government and private sector resources, is required to ensure no one is left behind.
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Cascaes, Andreia Morales, Maria Beatriz Junqueira de Camargo, Eduardo Dickie de Castilhos, Alexandre Emídio Ribeiro Silva, and Aluísio J. D. Barros. "Private dental insurance expenditure in Brazil." Revista de Saúde Pública 52 (February 26, 2018): 24. http://dx.doi.org/10.11606/s1518-8787.2018052000340.
Full textAbstract:
OBJECTIVE: To quantify the household expenditure per capita and to estimate the percentage of Brazilian households that have spent with dental insurance. METHODS: We analyzed data from 55,970 households that participated in the research Pesquisa de Orçamentos Familiares in 2008–2009. We have analyzed the annual household expenditure per capita with dental insurance (business and private) according to the Brazilian states and the socioeconomic and demographic characteristics of the households (sex, age, race, and educational level of the head of the household, family income, and presence of an older adult in the household). RESULTS: Only 2.5% of Brazilian households have reported spending on dental insurance. The amount spent per capita amounted to R$5.10 on average, most of which consisted of private dental insurance (R$4.70). Among the characteristics of the household, higher educational level and income were associated with higher spending. São Paulo was the state with the highest household expenditure per capita (R$10.90) and with the highest prevalence of households with expenditures (4.6%), while Amazonas and Tocantins had the lowest values, in which both spent less than R$1.00 and had a prevalence of less than 0.1% of households, respectively. CONCLUSIONS: Only a small portion of the Brazilian households has dental insurance expenditure. The market for supplementary dentistry in oral health care covers a restricted portion of the Brazilian population.
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Dubrovina, Nadiya, Russell Gerrard, Stanislav Filip, and Vira Dubrovina. "Modelling the trends of the healthcare funding in the EU countries." Przegląd Europejski, no. 1-2021 (April 14, 2021): 61–80. http://dx.doi.org/10.31338/1641-2478pe.1.21.4.
Full textAbstract:
Healthcare is one of the most important sectors of the public economy in the EU countries. An important task in the analysis and prediction of the values for healthcare funding is the development and application of quantitative models based on different mathematical methods. Three of the most popular indicators used for the macroeconomic description of the funding of healthcare are: (1) total government expenditure on health as a percentage of GDP; (2) total government expenditure on health as a percentage of total general government expenditure; and (3) total government expenditure on health per capita. The aim of this research is to study the trends for the main indicators of healthcare funding on the macroeconomic level and to develop models based on time series methods for analysis of the features of the trends and the prediction of the values for the next time period.
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Martin, Stephen, James Lomas, and Karl Claxton. "Is an ounce of prevention worth a pound of cure? A cross-sectional study of the impact of English public health grant on mortality and morbidity." BMJ Open 10, no. 10 (October 2020): e036411. http://dx.doi.org/10.1136/bmjopen-2019-036411.
Full textAbstract:
ObjectivesThe UK government is proposing to cease cutting the local authority public health grant by reallocating part of the treatment budget to preventative activity. This study examines whether this proposal is evidenced based and, in particular, whether these resources are best reallocated to prevention, or whether this expenditure would generate more health gains if used for treatment.MethodsInstrumental variable regression methods are applied to English local authority data on mortality, healthcare and public health expenditure to estimate the responsiveness of mortality to variations in healthcare and public health expenditure in 2013/14. Using a well-established method, these mortality results are converted to a quality-adjusted life year (QALY) basis, and this facilitates the estimation of the cost per QALY for both National Health Service (NHS) healthcare and local public health expenditure.ResultsSaving lives and improving the quality of life requires resources. Our estimates suggest that each additional QALY costs about £3800 from the local public health budget, and that each additional QALY from the NHS budget costs about £13 500. These estimates can be used to calculate the number of QALYs generated by a budget boost. If we err on the side of caution and use the most conservative estimates that we have, then an additional £1 billion spent on public health will generate 206 398 QALYs (95% CI 36 591 to 3 76 205 QALYs), and an additional £1 billion spent on healthcare will generate 67 060 QALYs (95% CI 21 487 to 112 633 QALYs).ConclusionsAdditional public health expenditure is very productive of health and is more productive than additional NHS expenditure. However, both types of expenditure are more productive of health than the norms used by National Institute for Health and Care Excellence (£20 000–£30 000 per QALY) to judge whether new therapeutic technologies are suitable for adoption by the NHS.