Relevant bibliographies by topics / Misappropriation of public funds

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Misappropriation of public funds'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Misappropriation of public funds"

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Agbor, Avitus. "Prosecuting the Offence of Misappropriation of Public Funds: An Insight into Cameroon's Special Criminal Court." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 20 (May 17, 2017): 1. http://dx.doi.org/10.17159/1727-3781/2017/v20i0a770.

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The fight against the misappropriation of public funds for private gain perpetrated by individuals, especially public servants, enjoys different degrees of commitment by different countries. The enactment of laws and establishment of institutional mechanisms towards this end are partly a reflection of the attainment of such mission and can also be the measure by which such a commitment can be assessed. Rated as one of the most corrupt countries in Africa by the global anti-corruption watchdog, Transparency International, the Republic of Cameroon recently enacted a law that created a Special Criminal Court. This comes as one of the most robust and significant legislative developments in the fight against misappropriation of public funds as its mandate is to bring to justice persons who cause loss of at least 50.000.000 CFA Francs [equivalent to about USD 100.000] relating to misappropriation of public funds and other related offences provided for in the Cameroon Penal Code and International Conventions ratified by Cameroon.’ This paper examines the offence of misappropriation of public funds, and looks at aspects of the Special Criminal Court as provided by the Law that established it as well as supplementary legislation enacted to address specific issues related to the Special Criminal Court as well as the offence for which individuals are prosecuted. As a bold step in fighting and defeating the ‘invisible enemy amongst us’ (that is, corruption), this paper argues that with such an institutional mechanism that has docked numerous top-notch politicians and former cabinet members for trial, it becomes an example to emulate and confirms that corruption can be fought if, and only when, the political will to do so is present.
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K., Ukwayi, J., and Okpa, J. T. "The Effect of Electoral and Economic Crimes on Sustainable Development in Cross River State, Nigeria." International Journal of Social Science Research 5, no. 2 (2017): 32. http://dx.doi.org/10.5296/ijssr.v5i2.11693.

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The survey examined the effect of electoral and economic crimes on sustainable development in Cross River State, Nigeria. Specifically, the study accessed the effect of election rigging and misappropriation of public funds on sustainable development in Cross River State. Two research questions were stated to guide the study. The study adopted the system theory. Survey research design was adopted in this study. An 18-item questionnaire captioned “Questionnaire on electoral, economic crimes and sustainable development” (QEESD) was designed by the researcher and used in gathering data for the study. Data were elicited from 384 respondents who were purposively selected from six (6) local government areas in the three Senatorial District of Cross River State. The respondents were selected from political parties, Independent National Electoral Commission (INEC) offices, religious groups, and the public. The generated data were presented using simple percentage, and chart. Findings revealed that election rigging and misappropriation of public funds affects sustainable development in Cross River state, Nigeria. The study recommended among others that political office holders should judiciously utilize public funds for programmes and projects that would positively affect the well-being of the citizens. In addition, rigging of election should be made a capital offence that should attract severe punishment like life imprisonment or death sentence.
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Victoria Adebayo, Adesola, and Kehinde Damilola Ilesanmi. "Financial resource management in the Nigerian public sector: policy measures to address loopholes." Problems and Perspectives in Management 18, no. 2 (2020): 329–39. http://dx.doi.org/10.21511/ppm.18(2).2020.27.

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Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria using Akoko South-West Local Government Area (ASWLGA) as a case study. The study employed both descriptive and econometric analytical methods to achieve the stated objectives. Specifically, the hypotheses were tested using regression analysis based on the primary data collected. The study revealed that the level of financial control in ASWLGA is adequate and capable of reducing financial misappropriation and that financial control is also cost-effective. However, there is a need for regular review of the financial control system in order to boost the effectiveness of the public sector.
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Suleiman, Ibrahim. "Corruption as Cankerworms towards Economic Development in Nigeria." American International Journal of Social Science Research 1, no. 1 (2017): 42–51. http://dx.doi.org/10.46281/aijssr.v1i1.161.

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Corruption has been corrosively eating the fabrics of the Nigerian nation. Its persistence in the form of fraud, mismanagement, misappropriation, diversion of public funds, tax evasion, money laundering etc. has led Nigeria into unfortunate national and even international circle of criminal minded persons. This therefore has made the development of the country and its attendant benefits only a paper work or rather an illusion. This paper conceptualizes corruption beyond the point of public officers taking bribes and gratification, committing fraud, stealing public funds and assets to equally include, deliberate violation of standards for gainful ends which may be in cash or kind. It therefore, encompasses any decision, act or conduct that is considered pervasive to democratic norms and values. The method utilized by this work is incidence analysis and documentary research. The paper which is divided into five sections concluded that, only anti-corruption policies and programs anchored on ethical, balanced, independent, and self-sustained, people oriented can succeed in Nigeria and thereby ensure national economic development. The paper recommended among other things for a successful anti-corruption crusade in third world countries that, international agencies such as Paris Club, IMF, World Bank, UNO should review their policies and conditions to reflect war against corruption especially among third World leaders even while in office. That a mandatory involvement of all community based organizations be considered in annual budget formulation, monitoring and evaluation to avoids misappropriation and looting in the country.
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Dziedzic, Bartłomiej. "Hiszpania: postanowienie Izby Karnej Sądu Najwyższego z dnia 9 stycznia 2020 r. w sprawie specjalnej o numerze 20907/2017." Przegląd Sejmowy 5(160) (2020): 251–67. http://dx.doi.org/10.31268/ps.2020.76.

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The Supreme Court ruled on the legal consequences of the judgment of the Court of Justice of the European Union in Case C-502/19 concerning Mr Oriol Junqueras – the supporter of the independence of Catalonia convicted of sedition and misappropriation of public funds. Mr O. Junqueras was elected Member of the European Parliament while he was in provisional detention, but after the trial stage of the criminal proceedings brought against him had been opened. The CJEU judgment concerned the scope of the immunity enjoyed by MEPs. The Supreme Court ruled, in accordance with the CJEU interpretation, that Mr Junqueras enjoyed the immunity. However, the prison sentence passed on him deprived him of his MEP status and therefore a request to waive the immunity in this particular case was not applicable.
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Peter, Idoko. "The Impact of Public Sector Restructuring On the Economy." GIS Business 14, no. 4 (2019): 67–76. http://dx.doi.org/10.26643/gis.v14i4.5083.

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This research examined the impact of public sector restructuring on the economy. Secondary source of information was used for the study. The findings from the study shows that public sector restructuring draws our attention to the issues affecting the smooth implementation of restructuring efforts especially in the developing countries. The specific objectives of the study are to examine the attainment of the planned resource allocation and the economy, the relationship between efficiency and booming economy, the relationship between functional organization and the relationship between accurate source of capital formation and the economy. Content method o data analysis was adopted to elicit data for this study. The paper revealed, among other things that the public sector had over the years been weakened with an over expanded public expenditure profile, persistent deficits financed by domestic and external borrowing with resultant high debt service burden, breakdown of the traditional instruments of control leading to corruption and misappropriation of funds, incidence of ghost workers, poor costing of programmes and projects, a large portfolio of abandoned/on-going projects especially in efficient and wasteful parastatals. Not only that the system has accumulated pension arrears but some states and agencies of the federal government are beginning to accumulate salary arrears and payments due to contractors and suppliers. Amidst these challenges, public sector restructuring is a demanding task and should not be seen as a quick solution for problems militating against our national development. It was recommended among others that the it is advisable to eliminate duplication of organizations to save cost and to channel the resources to other project.
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Peter, Idoko. "The Impact of Public Sector Restructuring On the Economy." GIS Business 14, no. 4 (2019): 99–108. http://dx.doi.org/10.26643/gis.v14i4.5121.

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This research examined the impact of public sector restructuring on the economy. Secondary source of information was used for the study. The findings from the study shows that public sector restructuring draws our attention to the issues affecting the smooth implementation of restructuring efforts especially in the developing countries. The specific objectives of the study are to examine the attainment of the planned resource allocation and the economy, the relationship between efficiency and booming economy, the relationship between functional organization and the relationship between accurate source of capital formation and the economy. Content method o data analysis was adopted to elicit data for this study. The paper revealed, among other things that the public sector had over the years been weakened with an over expanded public expenditure profile, persistent deficits financed by domestic and external borrowing with resultant high debt service burden, breakdown of the traditional instruments of control leading to corruption and misappropriation of funds, incidence of ghost workers, poor costing of programmes and projects, a large portfolio of abandoned/on-going projects especially in efficient and wasteful parastatals. Not only that the system has accumulated pension arrears but some states and agencies of the federal government are beginning to accumulate salary arrears and payments due to contractors and suppliers. Amidst these challenges, public sector restructuring is a demanding task and should not be seen as a quick solution for problems militating against our national development. It was recommended among others that the it is advisable to eliminate duplication of organizations to save cost and to channel the resources to other project.
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Peterson, Bonita K., and Thomas A. Buckhoff. "Interstate Business College: A Case Study in Fraud Examination." Issues in Accounting Education 19, no. 4 (2004): 505–27. http://dx.doi.org/10.2308/iace.2004.19.4.505.

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This case is based on an actual fraud that occurred and provides you with an opportunity to develop fraud examination skills, which include document examination, searching public records, financial statement analysis, and communicating the results of your work. Such skills benefit all accounting students regardless of the career path they may choose (e.g., a fraud investigator, an auditor, a consultant, a tax accountant). This case also: (1) exemplifies the complexity often found in fraud cases, and (2) illustrates how fraud examinations differ from financial statement audits. While some of the names of the parties involved have been changed, no facts in the case have been altered. Interstate Business College (IBC), founded in 1912, collapsed in the wake of allegations of top management fraud. The allegations became public when 23 former students filed a lawsuit against the director and owner of IBC, alleging misappropriation of student funds. You will assume the role of the fraud investigator hired by their attorney to determine if there is evidence to support their claim. Upon completion of the case, you will have a sense of the amount of documents, detail, and work involved when resolving fraud allegations.
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Ko, Kilkon, and Cuifen Weng. "Structural Changes in Chinese Corruption." China Quarterly 211 (August 30, 2012): 718–40. http://dx.doi.org/10.1017/s0305741012000793.

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AbstractGiven the rapid economic and administrative evolution that China has undergone during the last three decades, it is likely that corruption in China has been directly and indirectly affected by the changes that have taken place. However, the existing literature pays little attention to the impact of such changes on Chinese corruption, while emphasizing the seriousness of corruption. This article reviews how the major causes of Chinese corruption in the reform era have been alleviated in the 2000s. Some of the recent changes include the progress of the market economy, the advent of a merit-based civil service system, improvement of the budgeting and auditing system, fiscal recentralization and better monitoring of local governments' activities, and progress in anti-corruption regulation and enforcement. Consequently, we hypothesize that changes in the causes of corruption have led to structural changes in Chinese corruption. Our empirical analyses reveal that administrative reform has resulted in a decrease in the number of corruption cases related to the internal administrative process (embezzlement and misappropriation of public funds). At the same time, we also observe the aggravation of bribery. This suggests that Chinese corruption has made a transition from being an administrative issue to being a private–public transactional problem.
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Zhuwau, Charles, and Milton Shumba. "Influence of Auditing on Financial Performance of Secondary Schools: A Case Study of Goromonzi District; Zimbabwe." International Journal of Contemporary Research and Review 9, no. 06 (2018): 20819–31. http://dx.doi.org/10.15520/ijcrr/2018/9/06/533.

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Auditing, an internal financial control with high adoption in private sector has of late received great attention of the community in Zimbabwe calling for its adoption in public institutions. This is due to poor Corporate Governance practises not only parastatals, but in public schools as misappropriation of school funds scandals rock the nation since 2008. With the wake of 2015 government schools audit exercise, the research seeks an explanation of the relationship between auditing and financial performance of Goromonzi district secondary schools. With the absence of theory to explain the relationship in Zimbabwean education sector, the research aimed to establish the frequency schools need to be audited. Quantitatively, primary data were collected using questionnaires and personal interviews directed to government appointed and parent-elected School Development Committees (SDC) members, respectively. Secondary data from existing literature complemented primary data. Chi-square tests were used to analyse data to establish relationships existing between diverse variables. Carried tests indeed validated the existence of positive positive relationship between education attained by SDC members and their comprehension of auditing. Similar results were observed between audit frequency and performance of schools measured by standards improvement. Finally the research recommended how auditing can be implemented in schools as well as various strategies which can be adopted to ensure positive financial performance of schools.
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Dissertations / Theses on the topic "Misappropriation of public funds"

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Voko, Sylvie. "Les atteintes à la probité." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D026/document.

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La probité relative aux devoirs envers autrui et aux devoirs de la vie civile, a pour synonyme le mot «intégrité» auquel s'attache l'idée particulière d'une pureté qui ne se laisse entamer ni corrompre. En ce qui concerne les atteintes à la probité, il convient d’appréhender la probité comme un devoir dont le manquement est pénalement sanctionné. En effet, le droit pénal français punit les manquements au devoir de probité qui sont généralement le fait de personnes exerçant des fonctions publiques. Ces incriminations se distinguent les unes des autres par leurs éléments constitutifs, leurs modalités d’accomplissement ou leurs finalités. Les atteintes à la probité méritent d’être étudiées compte tenu de la qualité singulière de leurs auteurs qui ne sont pas des délinquants ordinaires mais des représentants de la puissance publique.A travers cette étude des atteintes à la probité, nous tenterons de mettre en exergue l’importance considérable de ces infractions qui touchent à la puissance publique et la nécessité d’une répression accentuée destinée à sauvegarder les intérêts fondamentaux de la Nation, à prévenir les conflits d’intérêts, à moraliser la vie publique et à rappeler à l’ordre les personnes exerçant une fonction publique et soumises à l’exigence d’exemplarité<br>The righteousness relative to the duties to others and to the duties of the civil life, has for synonym the word "integrity" to which becomes attached the particular idea of a purity which is allowed affect nor corrupt. As regards infringements on the righteousness, it is advisable to arrest the righteousness as a duty the breach of which is penally punished. Indeed, the French criminal law punishes the breaches in the duty of righteousness which are generally the fact of people holding public functions. These incriminations distinguish themselves some of the others by their constituent elements, their modalities of fulfillment or their ends. Infringements on the righteousness deserve to be studied considering the singular quality of their authors who are not ordinary delinquents but representatives of the public authorities. Through this study of infringements on the righteousness, we shall try to highlight the considerable importance of these breaches which affect the public authorities and the necessity of a stressed repression intended to protect the fundamental interests of the Nation, to prevent conflicts of interests, to moralize the public life and to call in to order the holding people a public function and subjected to the requirement of exemplary nature
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Bakir, Amir Abdelfattah Zakaria. "Excess burden, public goods and the marginal cost of public funds." Thesis, University of Salford, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304548.

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Warlters, Michael. "Infrastructure and the marginal cost of public funds." Toulouse 1, 2004. http://www.theses.fr/2004TOU10061.

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La thèse traite : du coût marginal des fonds publics en Afrique ; de la décision de privatiser les infrastructures, en fonction du coût marginal des fonds publics ; de la régulation des gazoducs en prenant en compte le non-renouvellement des ressources de gaz ; de la vitesse d'extraction du gaz naturel par un monopole utilisant des prix non-linéaires<br>The thesis addresses : the marginal cost of public funds in Africa ; privatization of infrastructure, as a function of the marginal cost of public funds ; regulation of gas pipelines taking into account the exhaustibility of gas stocks ; the rate of extraction of gas resources by a monopolist using non-linear pricing
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Hayashi, Rokuhei. "German public real estate open-ended funds in Japan." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33187.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2005.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references (leaves 176-178).<br>The German real estate open-ended fund, a major indirect real estate investment vehicle for German individual investors, is now suffering a strong pressure of globalization from its investors because of the sluggish German domestic real estate market. In order to deal with such pressure, many funds have begun to invest in the US and now looking for opportunities in Asia, especially in Japan. For a German fund which is basically a core investor with a long-term investment horizon, the Japanese market fits its investment policy because of the maturity and stability. At the same time, the low correlation with its fatherland market and the currency hedge gain in Japan is worthy of special mention, along with the recovering market. However, many funds seem to encounter difficulties in acquiring Japanese properties. Among several reasons, the most significant problem is likely to be the problem of the accessibility to deal flows. Currently, many transactions are conducted among the limited market community of participants in Japan. Otherwise bidding requires a fairly high premium on the market consensus because of the small number of publicly available transactions. Nevertheless, some foreign investors have successfully acquired properties in Japan, so the German open-ended fund will surely be able to have opportunities, too.<br>(cont.) In this thesis, four measures are proposed: the close relationship to Japanese leading real estate companies or their intimate advisory firms, the entry in the retail sector, the participation in development projects, and the investment in PFI projects. Some of them may have already been examined by funds, but the advantages and disadvantages of these alternatives are examined from the perspective of a Japanese real estate professional, which should help German funds comprehend possibilities in the Japanese market.<br>by Rokuhei Hayashi.<br>S.M.
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Shimizu, Kay. "Private money as public funds : the politics of economic downturn /." May be available electronically:, 2008. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.

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Choi, NakHyeok. "Government Capacity and the Acquisition, Implementation, and Impact of ARRA Funds." FIU Digital Commons, 2016. http://digitalcommons.fiu.edu/etd/2973.

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This dissertation examined transportation grants provided to states under the American Recovery and Reinvestment Act of 2009 (ARRA). Some states acquired more grants and utilized them in a timelier manner than others. This dissertation examined why this is the case, utilizing System Theory and Resource Based Theory as the intellectual framework. Human resource and financial resource capacities were viewed as the principal drivers of success and studying this managerially controllable variables underpin the analysis. Though many studies have examined ARRA since 2009, my dissertation is the first to simultaneously examine the three stages of the ARRA transportation grant process: acquisition, implementation, and impact. There are three research questions, aligned with the three stages: (1) what factors affect state governments in the acquisition of competitive grants? (2) what factors affect state governments in the implementation of competitive and formula grants? and (3) what factors affect state governments in expenditure recovery and transportation investment? Government Capacity consists of four components, namely human resources, financial resources, general management, and experience. I used three regression models (log-linear for the first, and panel corrected standard error for the last two) to test the impact of the government capacity on grant acquisition, implementation, and impact. Overall, the test results showed that three dimensions of government capacity played a significant role to varying extents with respect to ARRA: human resource, financial resource, and experience. States with higher government capacity [strength (S) of capacity] turned the threat (T) of the Great Recession into an opportunity (O) for the restoration and development of transportation, and compensated for their weakness (W). The dissertation concluded that specific aspects of Government Capacity were thus relevant predictors of the acquisition, implementation, and impact of ARRA grants. Findings also support prior research that quality, not quantity of personnel may of signal import to organizational capacity during times of fiscal stress.
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FILHO, RICARDO FELIX DE O. FARIAS. "PUBLIC VS PRIVATE PENSION FUNDS: WHAT WILL BE THE INVESTMENT PROFILE?" PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=16513@1.

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Criados inicialmente como uma poupança garantidora de rendimentos futuros aos seus participantes e assistidos, os Fundos de Pensão assumiram importante papel no cenário econômico brasileiro. A necessidade legal de distribuição dos mais de 450 bilhões de reais (dez/2008) em ativos de renda fixa, de renda variável, no segmento imobiliário e no segmento de empréstimos/financiamentos, criou carteiras de investimento que de forma diversificada financiam atividades produtivas no Brasil. Apesar de existir uma forte sinergia no que se refere ao objetivo principal e também ao ambiente macroeconômico nos quais estão inseridos, os Fundos de Pensão Públicos e os Fundos de Pensão Privados além de possuírem consideráveis diferenças de portfólio de investimento, também vêm respondendo de forma diferente às variações de algumas variáveis macroeconômicas. Diante do exposto, e a partir da observação do comportamento dos 10 maiores investimentos dos Fundos de Pensão Públicos e Privados no período de 2002 a 2008, esta dissertação busca discutir a sensibilidade dos portfólios de investimentos dos Fundos de Pensão ao longo de mudanças macroeconômicas. No período estudado, foi observado entre 2002 e 2007 um aumento percentual nos investimentos em ações tanto nas carteiras dos Fundos Públicos quanto dos Fundos Privados. O ano de 2008 apresentou uma diminuição nesses investimentos de renda variável em ambos os Fundos de Pensão. No entanto, percebe-se que os Fundos Privados apresentam composição de carteiras mais conservadoras, mantendo quase 70% dos seus recursos em ativos de renda fixa. O único ativo de renda fixa onde foi verificado um percentual de participação em carteira significativamente maior nos Fundos Públicos foi nas Letras Financeiras do Tesouro. A metodologia estatística utilizada foi a regressão dinâmica, na qual as variáveis dependentes foram os investimentos em diferentes ativos da composição da carteira dos Fundos e as variáveis independentes referiam-se às que representam mudanças no cenário macroeconômico ( ex: PIB, dolar e juros ). Os resultados obtidos, não somente reforçam a existência de relação entre indicativos macroeconômicos e a composição de carteiras dos Fundos de Pensão, mas também apontam que algumas dessas variáveis independentes influenciam de forma diferente os Fundos de Pensão Públicos dos Fundos de Pensão Privados.<br>Initially created as a saving asset that should guarantee future income to their participants, the Pension Funds took an important role in the Brazilian economic scenario. The legal necessity of distribution of more than 450 billion reais (Brazilian Money) into assets of fixed income, of variable income, of real estate and loans & financing assets, created investment’s portfolios that in a diversified way financed profitable activities in Brazil. Nevertheless of having a strong synergy in the main objective and also in their macroeconomic scenario, Public Pension Funds and Private Pension Funds have not only considerable differences of investment’s portfolio, but they are also responding the variation of a few macro-economic variables in a different way. Therefore, analyzing the 10 biggest investments in the Public & Private`s Pension Funds between the years of 2002 and 2008, this work aims to discuss the sensibility of the investment`s portfolios of the Pension Funds during macro-economic changes. In the studied period, was observed that between 2002 and 2007 a percentage raise in the investments in the stock market in both Public and Private Pension Funds. In the year of 2008 these kinds of investments decreased in also both Pension Funds. Despite of that, it is observed that the Private Funds have been more conservative, keeping almost 70% of their total amount in fixed income assets. The only asset of fixed income where was verified a higher percentage level in the Public Funds was in the Letras Financeiras do Tesouro (Treasure Bonds). The statistic methodology used was the dynamic regression, in which the dependent variables were the investments in the different assets of the Pension Fund`s portfolios and the dependent variables were the ones that represented changes in the macroeconomic scenario (e.g.: Gross Domestic Product, dollar e interest rate ). The results indicates a correlation between some macro-economic variations and the composition of the investment`s portfolios in the Pension Funds. But, the it also indicates that a few of these macro-economic variations influence in a different way the Public and the Private Pension Funds.
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Carriere, Brian. "Public Policies Enabling Social Impact Investment Funds: Tax-Credits and Cash Transfers." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/38791.

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Over the past decade, Social Impact Investing (SII) has garnered increasing attention among public policy makers as a solution for multigenerational, complex, intractable social and environmental problems, or as some advocates like to say, ‘wicked’ problems. The growing interest in SII aligns with the expansion, since the 1980s, of a set of public sector reforms that make use of new public policy instruments to achieve public objectives. Neoliberal economists and New Public Management (NPM) theorists have long argued for these reforms to improve the effectiveness and efficiency of government bureaucracies. These reforms have led to a paradigm shift that Lester M. Salamon has labeled ‘New Governance’, characterized by public policies that make use of market mechanisms, partnerships with new actors, networks and flexible rules. Public administration scholars have suggested focusing on public policy instruments instead of the traditional focus on programs and institutions to gain an understanding of the dynamics of the ‘New Governance’ paradigm and to address important questions that go beyond the dimensions of effectiveness and efficiency. This dissertation draws on Lester M. Salamon’s framework for analyzing public policy instruments combined with a conceptual framework developed by the Organization for Economic Development and Cooperation (OECD). The thesis uses this framework to assess the SII market by examining three cases of Canadian federal public policy instruments designed and implemented to achieve socio-economic objectives. These policy instruments provide either a cash transfer or a tax incentive to create investment funds mandated to invest with a purpose of making a return and achieving a positive social outcome. The dissertation employs a qualitative research approach and case study method to explore questions of equity and effectiveness to produce findings and recommendations useful to pubic administration scholars who focus their research on public policy instruments and to public policy makers who are considering policy options for structuring and growing the SII market. Data was collected through an extensive document review and 19 semistructured interviews. A dimensional analysis, SII analysis and discourse analysis of the data were undertaken. The researcher made the choice of undertaking a discourse analysis in order to fill a gap in the public policy instrument literature and inform the debate on SII. This dissertation contributes to the body of knowledge on public policy instruments and SII by presenting the results of a comparative analysis of three public policy instruments that created investment funds mandated to produce socio-economic outcomes.
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Fini, Michael. "Financial ideas, political constraints : the IPE of sovereign wealth funds." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/55833/.

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Rather than ponder sovereign wealth funds' (SWFs ') significance for global capital markets, this thesis takes a step back and asks the following: why do SWFs exist in such numbers across the global political economy? The SWF literature, dominated by fmancial economists and neoliberal commentators, has yet to adequately address this puzzle. This is significant given the funds embed systematically significant amounts of national wealth throughout speculative capital markets, thereby increasing their state's vulnerability to recurrent asset bubbles and crises. The thesis consequently examines the interest-based politics behind SWFs' domestic origins. It begins its analysis with the argument that SWFs are first and foremost domestic strategies of governance created to achieve specific short and medium term goals of the administrative state. This is despite their international and long-term investment orientations. In short, the funds serve to immediately stabilize state actors' governance function by reconceptualising problems of uncertainty in the quantitative and manageable terms of fmancial risk. This account of SWFs' origins thus contests that currently dominating mainstream commentary, which portrays the funds as evolutionary features of modem fmance capitalism. The domestic political interests SWFs were initially created to serve consequently remain critically unexamined. Drawing from the constructivist institutionalism literature, the thesis also seeks to demonstrate that SWFs are the institutional embodiment of a specific array of prescriptive fmancial ideas. It will be shown this framework offmancial 'knowledge' problematically constrains political actors to defer their interests to the demands of the speculative fmancial realm. In the face of recurrent crises, such constraint highlights how SWFs' immediate impact on domestic socioeconomic spheres outweighs their imagined fmancial benefits. The funds' rapid expansion since 2000 therefore poses significant implications for the nature and exercise of sovereign authority in SWF-states. These theoretical arguments are developed in Part I of the thesis, and then tested against three case studies in Part II: Norway's Government Pension Fund-Global; Alberta's Heritage Savings Trust Fund; and Ireland's National Pension Reserve Fund.
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Kent, Gael K. Franklin David L. "Legal precedents relating to the receipt, budgeting, and expenditure of Illinois public school funds." Normal, Ill. Illinois State University, 1987. http://wwwlib.umi.com/cr/ilstu/fullcit?p8806859.

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Thesis (Ed. D.)--Illinois State University, 1987.<br>Title from title page screen, viewed August 25, 2005. Dissertation Committee: David L. Franklin (chair), Robert Arnold, Norman T. Endsley, Mary Ann Lynn, Ronald J. Yates. Includes bibliographical references (leaves 214-224) and abstract. Also available in print.
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Books on the topic "Misappropriation of public funds"

1

Vanuatu. Office of the Ombudsman. Public report on the misappropriation of the prison project fund. Republic of Vanuatu, Office of the Ombudsman, 2003.

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Audits, California Bureau of State. Investigative report: Misappropriation of public funds, false claims, and gross mismanagement by employees of the Department of Education. The Auditor, 1996.

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Vanuatu. Office of the Ombudsman. Public report on the alleged misappropriation of police single police officers mess fund. Republic of Vanuatu, Office of the Ombudsman, 2003.

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Vanuatu. Office of the Ombudsman. Public report on the alleged misappropriation of the community development fund by Mr. Maxime Carlot Korman. Office of the Ombudsman, 2000.

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Nuo yong gong kuan zui yan jiu xin dong xiang: New tendency studying on the crime of misappropriating public funds. Beijing da xue chu ban she, 2006.

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Bader, Michael W. Report of the Special Prosecutor on misappropriation of funds of the Social Security Board. Government Printer], 1995.

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Anheier, Helmut K., and Stefan Toepler, eds. Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5.

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Reinikka, Ritva. Explaining leakage of public funds. World Bank, Public Services for Human Development, Development Research Group, 2001.

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National Book Committee. Public libraries & their book funds. Book Trust, 1998.

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Reinikka, Ritva. Explaining leakage of public funds. United Nations University, World Institute for Development Economics Research, 2001.

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Book chapters on the topic "Misappropriation of public funds"

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Shang, Xiaoyang. "The People v. Yang X and Shi X (Misappropriation of Public Funds): Assessment and Application of the “Special Circumstances” Warranting a Sentence Lesser than the Statutory Penalties." In Library of Selected Cases from the Chinese Court. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-9136-5_12.

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Allen, Richard. "Managing Extrabudgetary Funds." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_19.

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Shields, Jon. "Sovereign Wealth Funds." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_30.

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Bauer, Michael W. "Policy Evaluation in the Structural Funds." In Library of Public Policy and Public Administration. Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-017-0567-7_4.

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Anheier, Helmut K., and Stefan Toepler. "Philanthropic Foundations." In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_1.

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Barbetta, Gian Paolo. "Foundations in Italy." In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_10.

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Strachwitz, Rupert Graf. "Foundations in Germany and Their Revival in East Germany after 1989." In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_11.

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Quigley, Kevin F. F., and Nancy E. Popson. "Rebuilding Civil Society in Eastern and Central Europe." In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_12.

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Anheier, Helmut K., and Stefan Toepler. "Why Study Foundations?" In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_13.

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Bulmer, Martin. "The History of Foundations in the United Kingdom and the United States." In Private Funds, Public Purpose. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-4893-5_2.

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Conference papers on the topic "Misappropriation of public funds"

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Bhole, Kalpesh, Yugchhaya Galphat, Kunal Bathija, Tamanna Saini, and Anuraj Bhosale. "Allocation and Tracking of Public Funds using Blockchain." In 2021 4th Biennial International Conference on Nascent Technologies in Engineering (ICNTE). IEEE, 2021. http://dx.doi.org/10.1109/icnte51185.2021.9487782.

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Xiang, Ruan. "International Experience of Pension Funds rInfrastructure Investment and Its Enlightenment to China." In Fifth International Conference on Public Management : International Collaboration for Innovated Public Governance (ICPM 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icpm-18.2018.7.

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Mircea-Iosif, Mircea-Iosif. "FINANCING RESEARCH AND DEVELOPMENT ACTIVITIES FROM PUBLIC FUNDS IN ROMANIA." In SGEM2017 17th International Multidisciplinary Scientific GeoConference and EXPO. Stef92 Technology, 2011. http://dx.doi.org/10.5593/sgem2017/53/s21.091.

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"Management fee structure of the (public) Italian real estate funds." In 20th Annual European Real Estate Society Conference: ERES Conference 2013. ÖKK-Editions, Vienna, 2013. http://dx.doi.org/10.15396/eres2013_ind_112.

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Pebratama, Rezi, and M. Fachri Adnan. "Management of the Campaign Funds in Election of Regional Head." In International Conference on Public Administration, Policy and Governance (ICPAPG 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.185.

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Chen, Yiling, Biaoshuai Tao, and Fang-Yi Yu. "Cooperation in Threshold Public Projects with Binary Actions." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/15.

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When can cooperation arise from self-interested decisions in public goods games? And how can we help agents to act cooperatively? We examine these classical questions in a pivotal participation game, a variant of public good games, where heterogeneous agents make binary participation decisions on contributing their endowments, and the public project succeeds when it has enough contributions. We prove it is NP-complete to decide the existence of a cooperative Nash equilibrium such that the project succeeds. We demonstrate that the decision problem becomes easy if agents are homogeneous enough. We then propose two algorithms to help cooperation in the game. Our first algorithm adds an external investment to the public project, and our second algorithm uses matching funds. We show the cost to induce a cooperative Nash equilibrium is near-optimal for both algorithms. Finally, the cost of matching funds can always be smaller than the cost of adding an external investment. Intuitively, matching funds provide a greater incentive for cooperation than adding an external investment does.
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Tamošiūnas, Andrius. "Challenges of MCA in Public Investment Projects." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.057.

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Paper investigates peculiarities of management of public investment projects subject to State Investment Program (SIP) in Lithuania. Using comparative analysis for compatibility of European Structural and Investment Funds (ESIF) and SIP management systems as well as utilizing multi criteria analysis (MCA) techniques with attention to the Euclidean distance author reveals challenges of rationality of evaluating, selecting and implementing public investment projects according to the requirements of inclusive growth applicable to the country under ESIF management system. In this regard, there is as well noticed that current regulations for pubic investments under SIP in the country inevitably requires significant improvement in order to ensure the rational use of the state budget funds and comply with the requirements for inclusive growth as set under ESIF management system. Subsequently possible solutions proposed focusing on improving specific tasks of the management process of evaluating, selecting, implementing public investment projects.
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Nianxing, Yuan, and Zhang Junnan. "A Study on the Sustainability of Provincial Urban Employees ' Basic Pension Insurance Funds." In 2021 International Conference on Public Management and Intelligent Society (PMIS). IEEE, 2021. http://dx.doi.org/10.1109/pmis52742.2021.00043.

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Zheng, Xiaoling. "Guarantee Mechanism of Government Support Funds for the Supply of Public Cultural Products." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.10.

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Japarova, Damira, and Anara Kamalova. "The Use of Financial Resources in Public Health Organizations in The Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.01972.

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Public health in Kyrgyzstan is generally characterized by the dominance of inpatient care. There is an increase in hospitalization in all regions of the republic. This is an indicator of ineffective activity at the primary level, i.e. patients who have not been treated in polyclinics become hospital patients. This fact contradicts the goals of health care reform and shows that limited resources in health care are used inefficiently. A considerable part of the state funds is used for the treatment of privileged special patients. Accordingly, no more than 6% of budgetary funds are addressed for remaining citizens. During the analyzed period, the share of expenses for medicines decreased, most of the funds are aimed at increasing the salaries of medical staff, covering public services and other expenses. Customers who need state support do extra payment for doctors. Herewith a small share of their extra payment is used for treatment and nutrition in hospitals.
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Reports on the topic "Misappropriation of public funds"

1

Pennacchi, George, and Mahdi Rastad. Portfolio Allocation for Public Pension Funds. National Bureau of Economic Research, 2010. http://dx.doi.org/10.3386/w16456.

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Williamson, Alexandra. Examining accountability: Perceptions within public ancillary funds. Queensland University of Technology, 2019. http://dx.doi.org/10.5204/rep.eprints.131262.

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Finan, Frederico, and Maurizio Mazzocco. Electoral Incentives and the Allocation of Public Funds. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w21859.

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Singhal, Monica. Special Interest Groups and the Allocation of Public Funds. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12037.

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Mitchell, Olivia, John Piggott, and Cagri Kumru. Managing Public Investment Funds: Best Practices and New Challenges. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14078.

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Jha, Akshaya, Stephen Karolyi, and Nicholas Muller. Polluting Public Funds: The Effect of Environmental Regulation on Municipal Bonds. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w28210.

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Soplop, Julia, Anna Wetterberg, Ignatius Indriartoto, María De León Pellecer, Tere Goicolea, and Manuel Roman-Lacayo. Increasing Development Impact: Channeling Corporate Social Responsibility Funds Through Public-Private Partnerships. RTI Press, 2009. http://dx.doi.org/10.3768/rtipress.2009.op-0002.0909.

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Mendelsohn, Michael, Marley Urdanick, and John Joshi. Credit Enhancements and Capital Markets to Fund Solar Deployment: Leveraging Public Funds to Open Private Sector Investment. Office of Scientific and Technical Information (OSTI), 2015. http://dx.doi.org/10.2172/1172934.

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Neve, Trevor L., Jordon W. Cassell, Robert L. Crosslin, and Robert A. Hutchinson. Public-Private Ventures for Morale, Welfare, and Recreation Activities. A Solution to the Loss of Appropriated Funds. Volume 3. Appendix F. Defense Technical Information Center, 1990. http://dx.doi.org/10.21236/ada226209.

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Neve, Trevor L., Jordon W. Cassell, Robert L. Crosslin, and Robert A. Hutchinson. Public-Private Ventures for Morale, Welfare, and Recreation Activities. A Solution to the Loss of Appropriated Funds. Volume 1. Findings, Conclusions, and Recommendations. Defense Technical Information Center, 1990. http://dx.doi.org/10.21236/ada226207.

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