Dissertations / Theses on the topic 'Public expenditure management'

The study seeks to clarify why donors such as the World Bank still insist on the use of their financial management system rather than the recipient country’s financial management system, despite the intention under the Paris Declaration 2005 to use the respective government’s systems. The study then explores the reasons why the financial management system used by the World Bank is more effective in managing risks related to public financial management and aid as compared to the Government of Malaysia approach. The study compares financial management by the World Bank and Ministry of Education, Government of Malaysia, in their parallel implementation of Educational Sector Support Projects (ESSP) under the Eighth Malaysian Plan, 2001-2005. The quality of financial management of projects in two systems is compared using established criteria of good financial management practice. Findings are based on evidence from interviews, documentation and direct observations. The study demonstrates the significant roles in reducing risks played in the World Bank approach by the Project Management Reports (PMR), the high quality of Project Implementation Unit (PIU) staff and the better procurement procedures. The implication is that more effective risk management and financial management reporting were needed by the Ministry of Education in implementing the ESSP under the Eighth Malaysian Plan 2001 - 2005.

The need for programme management to align, coordinate and manage a portfolio of construction projects to deliver benefits that would not be achievable if the projects were managed independently in a turbulent economic environment, limitations of project management, and increasing stakeholder expectations cannot be over emphasised. In the construction industry, the implementation of programme management has been bedevilled with major challenges of which the North West Department of Public Works (DPW) CAPEX programme is no exception. The CAPEX programme has been noted for delivering fewer infrastructure projects as planned in terms of budget, time, and other expectations. The research documented in this treatise thus examined the existing programme management approach of the North West DPW CAPEX programme with respect to generally accepted standards and practices. A mixed research approach was used to identify problems such as delays in payment of works, poor reporting standards, improper planning of works, procurement difficulties, and inadequate management structures. The results point to excessive bureaucratic processes, improper information management systems and lack of commitment and ownership towards government works as the major underlying causes of the programme predicaments. Dogmatic implementation of government’s black economic empowerment policies and inadequate in-house capacity were also contributing factors. The research findings imply that effective processes should be laid for prompt payment of works certificates and invoices. Improved reporting standards and proper planning of the programme as a whole and its constituent projects is necessary for the attainment of stipulated goals. In particular, it is crucial to ensure that adequate management considerations in terms of capacity, infrastructure, structures and expertise are put in place while the procurement processes should be continually reviewed for programme success purposes.

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2017.
In 1999 the South African Parliament passed the Public Finance Management Act No.1 of 1999 (PFMA). The intention was to ensure effective and better public finance management practice. The Act requires that government departments should establish measures to prevent irregular expenditure. However, there has been persistent irregular expenditure reports every year, which is an indication of non – compliance. The aim of this research is to investigate the impact of irregular expenditure in the South African public finance management domain, using the national Department of Public Works as a case study.

Public expenditure control is vital in countries because it is a key instrument for ensuring effective government strategic planning and policy priorities. In many countries, public expenditure control has been inadequately implemented because of weak accounting systems, a weak cash management system and a weak flow of information, among others, despite public finance management reforms implemented in developing countries. Public expenditure management has been a concern in Ghana's public service because of weak budget formulation, weak monitoring and evaluation, and an ineffective flow of information between the ministry of finance (MOF) and the key public institutions. The Medium-Term Expenditure Framework (MTEF) has been introduced in Ghana's public service but it has been faced with challenges after the initial stage of implementation of the reforms. This study sought to examine why public finance management reforms appears to have failed to control public expenditure in Ghana, by investigating the ministry of finance's (MOF) role in implementing the MTEF. The study employs a qualitative method using interviews with officials from the MOF to examine the role of the MOF in implementing the MTEF. The key themes that the researcher sought to test through the research as potential factors behind poor expenditure control included the coordination amongst other government institutions, weak planning and forecasting, monitoring and evaluation capacity, information management systems and cash management systems, the political environment and the commitment control. The findings revealed that, despite the importance of political environment and the commitment control, planning and forecasting, the monitoring and evaluation capacity, information management system and the cash management and the coordination management government institutions in implementing the MTEF by the MOF, the new public management framework is not well implemented as it should be. The findings also revealed that in implementing the MTEF by the MOF, coordination among other government institutions such as the MOF and the NDPC has been improved and overcoming the shortcoming of implementing the public finance management reform in Ghana.

The global infrastructure gap has continually widened over the last few decades. Industry reports and academic publications suggest that, in terms of road infrastructure, both advanced and developing economies have not paid sufficient attention to modernize their infrastructure assets. A wider road infrastructure gap signifies that highway conditions have declined because governments have not had enough resources for maintenance and rehabilitation. In the same way, it also indicates that congestion levels have grown and the level of service in most road networks has dropped because public agencies have not had sufficient funds to generate new highways and expand existing corridors. This dissertation, therefore, provided insights into the difficulties associated with improving the existing highway assets and the barriers related to expanding the current roadway capacity through public-private partnerships (PPPs). The research involved three interdependent studies. In the first study, I examined the continuous deterioration of the US highway system through a system dynamics model, which focused on the dynamics of capital investments and maintenance expenditures in the US road infrastructure. The results confirmed that the American highway system is currently stuck in a capability trap. This makes it difficult for the system to improve at the rates required by the country's economic growth. In my second investigation, my attention shifted toward the governance challenges related to building new roads and expanding highway capacity through PPPs. I developed a systems map of governance variables informed by past-published evidence from actual projects. By specifically examining the shaping phase of public-private initiatives, the work uncovered the effects of feedback relationships and interdependencies on PPP feasibility. This offered insights about the relationship between governance mechanisms and successful PPP development. In the third study, I utilized variables and relationships identified in my second investigation to develop a management flight simulator in order to better explain governance difficulties in the procurement phase of PPP projects. The simulator was implemented during an educational exercise with graduate students of civil engineering. By doing so, I confirmed that the simulator has the potential to increase our understanding of PPP procurement processes. Results indicated that the simulation tool was a suitable instrument to explain how government capacity, project uncertainty, and technical complexity influence PPP tendering. Overall, my findings across the three studies illustrate different means to understand why closing the global road infrastructure gap is challenging. Together, the three inquiries indicate that examining the road infrastructure sector as a socio-technical system contributes to improve our understanding of the expenditure dynamics related to existing assets and to enhance our comprehension of the governance challenges associated with developing new roads.
Ph. D.

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The efficient application of resources is an increasingly discussed theme, especially in Public Administration, as the high and inefficient public spending is considered by many experts as one of the main reasons for imbalances in the economy of the country, such as low growth economic, corruption, overvalued exchange rate against other world economies and interest rates still high. Many experiments are adopted by several public entities in the quest for quality improvement in spending for public services. This work, in addition to presenting some examples of initiatives in implantation of cost systems geared towards efficiency in public spending, presents and analyzes the experience of the State of Cearà in establishing a cost management model that has as main purposes to measure the impact of the operation of equipment in public defrayal and assess the Government's ability to make new investments. This analysis uses the methodology of Data Envelopment Analysis, which compares data from six state hospitals for the periods from January to July of the years 2011 and 2012, and an exploratory quantitative approach with the servers involved in the MAPP GestÃo. In this respect, the results indicate that MAPP GestÃo has contributed to the public expenditure efficiency, requiring, however, adjustment and refinement needed to expand the model. Despite the results, it is recommended to carry out further studies to analyze other aspects not considered in this work, as well as an evaluation of the model as from its consolidation as a government instrument for reducing costs and improving the quality of public services. Finally, it is argued that the results obtained in this study may be used by the Government of the State of CearÃ, because they serve as the analysis of MAPP GestÃo and can assist in decision making to improve the model adopted, and by the academy, since it refers to an issue of paramount importance for the Public Sector Economics.
A eficiÃncia na aplicaÃÃo de recursos à um tema cada vez mais discutido. Especialmente, na AdministraÃÃo PÃblica, visto que o gasto pÃblico elevado e ineficiente à considerado por muitos especialistas como um dos principais motivos de desequilÃbrios na economia do paÃs, por exemplo, o baixo crescimento econÃmico, a corrupÃÃo, o cÃmbio valorizado frente a outras economias mundiais e a taxa de juros ainda alta. Muitas sÃo as experiÃncias adotadas por diversos entes pÃblicos na busca pela melhoria da qualidade no gasto para a oferta de serviÃos pÃblicos. O presente trabalho apresenta alguns exemplos de iniciativas na implantaÃÃo de sistemas de custos voltados para a eficiÃncia no gasto pÃblico. AlÃm disso, pretende-se analisar a experiÃncia do Governo do Estado do Cearà na implantaÃÃo de um modelo de gestÃo de custos que possui como principais finalidades medir o impacto do funcionamento dos equipamentos pÃblicos no custeio para avaliar sua capacidade na realizaÃÃo de novos investimentos. Para esta anÃlise, utiliza-se a metodologia da AnÃlise EnvoltÃria de Dados, que compara os dados de seis hospitais estaduais, nos perÃodos de janeiro a julho dos anos de 2011 e 2012; e uma pesquisa exploratÃria de abordagem quantitativa com os servidores envolvidos com o MAPP GestÃo. Neste aspecto, os resultados indicam que o MAPP GestÃo tem contribuÃdo para a eficiÃncia no gasto pÃblico, necessitando, contudo, de ajustes e aperfeiÃoamento indispensÃveis à expansÃo do modelo. Apesar dos resultados apresentados, recomenda-se a realizaÃÃo de outros estudos para analisar outros aspectos nÃo considerados neste trabalho, bem como uma avaliaÃÃo do modelo a partir de sua consolidaÃÃo como instrumento governamental para reduÃÃo de custos e melhoria da qualidade de serviÃos pÃblicos. Por fim, afirma-se que os resultados obtidos neste trabalho poderÃo ser utilizados pelo Governo do Estado do CearÃ, pois servem como anÃlise do MAPP GestÃo e poderà auxiliar na tomada de decisÃo para melhorar o modelo adotado, e pela academia, visto se referir a um tema de suma relevÃncia para a Economia do Setor PÃblico.

The affairs of public financial management in the local government operates within two legal frameworks, one adopted by national government and one adopted by legislatures at local level (Mikesell, 2007:36). A legislative framework for public financial management includes a vast number of legislation and public policies that have a direction bearing on the way in which financial management is dealt with in the different spheres of government. The financial affairs in the local government are guided by various legislative frameworks which regulate financial management in the three spheres of government. The Municipal Finance Management Act (MFMA) Act 56 of 2003 in addition provides guidelines for securing sound and sustainable financial management. The need to achieve sound public financial management and assurance of acceptable and transparent levels of financial risk has become paramount. To realize the developmental mandate, the Integrated Development Plan (IDP) and budgeting are seen as the most significant tool towards effective public financial management. Government activities require funds to undertake the planned activities and such funds require special care to safeguard the public funds. This study aimed to assess the budgetary control practices in the Ngwathe Local Municipality. The objectives were realized by means of literature review, questionnaires and participant observations. The results of the interviews with the participants (community) revealed that the public is somehow not interested in local government affairs. It was indicated that they are mostly concerned about the social affairs and the job opportunities. The interviews with the municipality revealed that the budgetary control mechanisms are effective. Budget management is a requirement that covers budget preparation, budget implementation, and budget control. The Municipality established the budget office which serves as a mediator between the municipal council and the departmental managers. A good budget is characterized by participation, comprehensiveness, standards, flexibility, feedback and analyses of cost and revenues. However, the municipality should enhance the culture of community participation in local governance.
MA (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014

Introduction: Adverse childhood experiences (ACEs) have been considered a significant risk factor for poorer adult outcomes. Considering the studies linking ACEs to chronic diseases in adulthood as well as the increasing prevalence for these chronic conditions, exposure to childhood traumas represents a significant economic burden in the United States which has not been explored. This study provides the first examination of the attributable burden and costs of conditions associated with exposure to ACEs in Tennessee (TN) and Virginia (VA) during 2017. Methods: This is a cross-sectional study of individuals aged 18+ having exposure to ACEs using Behavioral Risk Factor Surveillance System (BRFSS) data for TN and VA in 2017. Eight chronic diseases (asthma, obesity, hypertension, diabetes, chronic obstructive pulmonary disease (COPD), depression, cardiovascular disease, and arthritis ) and two risk factors (smoking and drinking ) associated with ACEs were analyzed. Pearson's chi-square tests analyzed the association between individuals exposed to ACEs and the risk factors with the chronic diseases. The population attributable risk (PAR) were estimated for the ACEs related diseases and risk factors. These estimates were combined with published estimates of health care expenses and Disability Adjusted-Life-Years (DALYs). Results: Among those who had experienced at least 1 ACE in TN, 10% had COPD, 17% had diabetes, 36% had obesity, and 30% had depression. Individuals who had experienced at least 1 ACE in VA had higher percentages for COPD, obesity and depression diseases compared to those who had no ACE (p< .0001). ACEs exposure resulted in a burden of about 115,00 years and 125,000 years in terms of DALYs in TN and VA respectively. The total health spending associated with ACEs based on PARs was about $650 million ($158.15 per adult) and $942 million ($305.02 per adult) in TN and VA respectively. Depression accounted for the largest combined sum of health care spending (TN - $448,105,983, VA – $633,225,398). With DALYs valued at $235,855 in 2017 dollars, the monetized cost of DALYs attributable to ACEs was over $27 billion, $6615 per exposed adult Tennessean. The monetized loss due to DALYs represents over $30 billion (in 2017 dollars) , $9,737 per exposed adult in Virginia. Conclusions: This study emphasizes the need to reduce ACEs which can be utilized to inform interventions to reduce the impact of ACEs in Tennessee and Virginia. Medical conditions attributable to childhood traumas can result in increased utilization of hospital services, psychiatric care, as well as care related to chronic conditions, which includes increased primary and specialty care utilization as well as the cost of medications. While medical expenses represent a significant burden, reduced quality of life resulting from ACE attributable conditions also represents a burden in disability adjusted life years (DALYs) and premature morbidity. As resources are limited and the burden of ACEs shown here is very high, there is the need for a wide range of prevention and treatment strategies to mitigate these effects.

Good financial and expenditure management remains a central issue of every governmental agenda as it relates to how available government resources are utilised. Financial management has undergone many reforms as the public administration discipline changed its approach. The classical approach to public administration gave rise to bureaucracies who in turn were bloated and largely inefficient. The new approach to public administration, NPM sought to promote good financial management through adoption of private sector practices by the public sector. The NPM approach gained momentum in the 1980s and 1990s. Both developed and developing countries adopted the approach as a solution to existing inefficiencies and to reduce the size of government. SA also adopted the approach in 1995 resulting in the promulgation of the PFMA in 1999. The NPM approach devolved decision making by making management accountable for financial mismanagement and expenditure of resources under their control. As a developing country, SA faces limited resources which have to be allocated to escalating and increasing needs. The Medium Term Expenditure Framework highlights the twelve key priorities of government. Health and Education are top of the lists. These two priorities are allocated the lion's share of the budget each and every year. Therefore, it is crucial to analyse how this allocated budget is utilised by the two Departments. The research analysed expenditure management for the Department of Health and Education of Eastern Cape between 2007/8 to 2011/12 and compliance with the PFMA that regulates financial and expenditure management by national and provincial departments. This was done through analysis of unauthorised expenditure; irregular expenditure and fruitless and wasteful expenditure and its implications for service delivery. Challenges that prohibit the two departments from improving financial management and expenditure management are also analysed.

Tyrimo objektas – valstybės skola. Tyrimo tikslas – įvertinus Lietuvos valstybės skolą, ištirti jos poveikį socialinėms išlaidoms. Uždaviniai: 1. Pateikti valstybės skolos sampratą bei valstybės skolinimosi poreikį sąlygojančius veiksnius. 2. Apibrėžti valstybės skolos naštą ir skolinimosi reikšmę ekonomikai. 3. Pateikti valstybės skolos vertinimo kriterijus. 4. Įvertinti Lietuvos valstybės skolą tarp ES valstybių pagal išskirtus vertinimo kriterijus. 5. Nustatyti Lietuvos valstybės skolos poveikį socialinėms išlaidoms bei palyginti jį su kitomis ES šalimis. Tyrimo metodika. Valstybės skolos sampratai bei valstybės skolinimosi poreikio nustatymui naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros bei teisinių dokumentų analizė ir sintezė. Atliekant Lietuvos valstybės skolos analizę – statistinių duomenų rinkimo bei analizės metodai, palyginimo, grafinio vaizdavimo būdai, loginė analizė ir sintezė. Pritaikius regresinę analizę nustatytas Lietuvos valstybės skolos poveikis socialinėms išlaidoms. Lyginamosios analizės dėka šis poveikis įvertintas Europos Sąjungos šalių kontekste. Tyrimo rezultatai. Pirmojoje darbo dalyje pateikta valstybės skolos samprata, valstybės skolinimosi poreikį sąlygojantys veiksniai, skolinimosi reikšmė ekonomikai, išanalizuoti ir susisteminti skolos naštos modeliai. Antrojoje darbo dalyje, išanalizavus įvairių mokslininkų darbus, pateikti valstybės skolos vertinimo kriterijai, nustatyta valstybės skolos sudėties svarba, pateiktas... [toliau žr. visą tekstą]
Object of the research – public debt. Aim of the research – to evaluate the Lithuanian public debt, to assess its influence on social expenditure. Objectives of the research: 1. to present the concept of public debt and to discuss the factors, which influence government borrowing needs; 2. to define the debt burden and to determine the effect of public debt on economy; 3. to provide the public debt evaluation criteria; 4. to evaluate the Lithuanian public debt in respect to the situation in the EU countries according to the identified criteria; 5. to determine the impact of the Lithuanian public debt on social expenditure and to compare it with that in other EU countries. Research methods. Analysis and synthesis of scientific literature and legal documents, statistical data collection and analysis methods, comparative analysis, graphical representation techniques, logical analysis, regression analysis. Research results. Part One introduces the concept of public debt, analyzes the factors influencing government borrowing needs, importance of borrowing to economy and structured models of debt burden. Part Two, having analyzed various scientific articles, provides criteria of the public debt evaluation, reasons importance of the public debt composition and presents the assessment model of the impact of public debt on social expenditure. Part Three gives structural and dynamic analysis of the Lithuanian public debt, evaluates the amount of public debt, according to the... [to full text]

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A temÃtica accountability democrÃtica ou responsabilizaÃÃo polÃtica tem a qualidade da administraÃÃo pÃblica como pressuposto fundamental, sendo considerada a prÃpria essÃncia do controle de resultados. Apesar disso, a utilizaÃÃo de mecanismos de controle da administraÃÃo pÃblica ainda à vista como uma novidade naqueles termos. Neste sentido, à necessÃrio que o Estado, enquanto instituiÃÃo organizacional, por meio do qual a sociedade busca alcanÃar seus objetivos fundamentais, seja equilibrado do ponto de vista fiscal e financeiro, efetivo e eficiente, do ponto de vista administrativo. O INSS â Instituto Nacional do Seguro Social, responsÃvel pela prestaÃÃo de serviÃos previdenciÃrios a sociedade brasileira, Ã, possivelmente, a mais abrangente e reconhecida polÃtica pÃblica no Brasil. Mas, apesar do forte investimento na melhoria contÃnua do atendimento, ainda nÃo à capaz de usufruir plenamente de suas inovaÃÃes tecnolÃgicas; de motivar e comprometer seus servidores a realizar processos excelentes e encontra dificuldade em promover uma cultura voltada para resultados e para a qualidade no atendimento. Este trabalho se desenvolve nas cem(100) GerÃncias Executivas do INSS(GEX) e suas respectivas AgÃncias da PrevidÃncia Social(APS). Utiliza a metodologia DEA-Data Envelopment Analysis(AnÃlise EnvoltÃria de Dados) para avaliar a eficiÃncia relativa das GEX na utilizaÃÃo dos recursos. Realiza anÃlise de correlaÃÃo entre os recursos GEX e os indicadores institucionais de desempenho; pesquisa aspectos da cultura organizacional e perfil das unidades para avaliar o impacto dos serviÃos das GEX na eficiÃncia das APS; propÃe inovaÃÃes nos procedimentos de gestÃo no INSS que vÃo da revisÃo do desenho institucional à gestÃo estratÃgica de pessoas, de modo a promover um modelo gerencial focado: na alocaÃÃo eficiente de recursos, na gestÃo do conhecimento, nas metas e objetivos institucionais, permitindo e incentivando a profissionalizaÃÃo do servidor pÃblico, de forma a promover a qualidade no atendimento, a eficiÃncia na gestÃo e o aprendizado e crescimento organizacional, fundamentais para a melhoria do gasto pÃblico.
The theme of democratic accountability and political responsibility has the quality of public administration as a fundamental assumption, being considered the very essence of result control. Nevertheless, the use of mechanisms of control of public administration is still seen as a novelty in such terms. Thus, it is necessary that the State as an organizational institution through which society seeks to achieve its fundamental objectives, be balanced in terms of fiscal and financial, effective and efficient, from the administrative standpoint. The INSS - National Institute of Social Security, responsible for providing welfare services to Brazilian society, is possibly the most comprehensive and recognized public policy in Brazil. However, despite the strong investment in continuous improvement of care, is not yet able to fully enjoy their technological innovations of motivating and committing their servers to perform great processes and finds it difficult to promote a culture focused on results and quality in attendance. This work is developed in the whole one hundred (100) of the INSS (GEX) Executive Management and their respective agencies of the Social Security System (APS). It uses the DEA (Data Envelopment Analysis) approach to assess the relative efficiency of GEX as the resources are used. It Performs analysis of correlation between GEX resources and institutional indicators of performance, researches aspects of organizational culture and profile of the units to assess the impact of the services of GEX in the efficiency of APS; proposes innovations in the INSS management procedures which range from review of institutional design to strategic management of people, in order to promote a focused management model: in the efficient allocation of resources, knowledge management as well as goals and institutional objectives which permit and encourage the professionalization of public servants in order to promote quality in service, efficiency in management and organizational learning and growth which are fundamental to public expenditure improvement.

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

La gestion par la performance est l’aboutissement des efforts de longue haleine entrepris par les pays les plus avancés afin de moderniser le fonctionnement de leurs administrations. D’ores et déjà, la nouvelle tendance libérale amorcée par ces pays, du fait de la globalisation, amène toutes les autorités publiques à travers le monde à repenser leur approche managériale de manière, non seulement à permettre une meilleure allocation des moyens budgétaires, mais aussi afin de se doter d'un dispositif de pilotage ayant pour but, d’améliorer l’efficacité de la dépense publique pour atteindre des résultats prédéfinis.Dans cette perspective, l’Algérie à l’image d’autres pays en développement, a enclenché tout un processus de modernisation de son système budgétaire, baptisé "MSB". Elle cherche ainsi à améliorer son mode de fonctionnement, en s’orientant de plus en plus vers une gestion performante des recettes issues de la rente pétrolière. Cela est d’autant plus nécessaire que les dysfonctionnements actuels appellent un besoin réel d'assainissement pour le redressement économique, et le déploiement rationnel et transparent des dépenses publiques.Cette thèse s’inscrit dans l’analyse de cette démarche. Elle cherche à révéler les grands axes retenus pour la mise en place de la budgétisation programme en Algérie, ainsi que l'analyse détaillée du projet de la LOLF algérienne, une option qui apparaît plus pressante pour réviser en profondeur la loi n° 84-17 du 7 juillet 1984 relative aux lois de finance. Elle vise à décrire à la fois la prise de conscience interne quant à la nécessité de réformer le système en vigueur, ainsi que les réformes suggérées ou "imposés" par le Fonds monétaire international (FMI), et la Banque Mondiale.La démonstration faite par notre étude vise à retracer les influences de l'héritage juridique et des pratiques budgétaires françaises sur les finances publiques algériennes. Avec un système miné par des pesanteurs sociologiques et un environnement mal préparé à une mutation d'ampleur, l’environnement actuel peine à être réceptif aux exigences de résultats
The management by result is the outcome of long efforts that has been adopted by the most developed countries in order to modernize their administrations' performance. Already, the new liberal trend initiated by these countries, as a result of globalization, leads all public authorities around the world to rethink their approach to management so that not only allow a better allocation of budgetary resources, but also in order to develop a control device aimed to improve the efficiency of public spending to achieve predefined results.In this context, Algeria, like other developing countries, initiated a whole process of modernization of the budgetary system, called "MSB", it seeks to improve its operation by moving increasingly towards a efficient management of revenues from the oil returns. This is necessary while current problems require a real need for economic recovery, rational and transparent deployment of public expenditure.In fact, this thesis aims to analyze this approach. It seeks to reveal the major axes for the implementation of the budgeting program in Algeria, and a detailed analysis of the LOLF Algerian project, an option that appears more urgent to revise law n° 84-17 of 7 July 1984 concerning finance laws. It aims to describe both the internal awareness about the need to reform the current system and the proposed reforms or "imposed" by the International Monetary Fund (IMF) and the World Bank.The demonstration in this study aims to show the influences of legal heritage and French budgetary practices on Algerian public finances. With a system undermined by sociological links that is poorly prepared for a major change, the current environment is hardly receptive to performing requirements

La modalidad de Asociación o Participación Público-Privada (PPP) en educación ha surgido ante la necesidad del Estado de atender el crecimiento de la demanda de acceso escolar y el desafío de aprovechar los recursos y las experiencias exitosas de los operadores privados para contribuir al logro del cuarto de los Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas: garantizar una educación inclusiva, de calidad, promoviendo oportunidades de aprendizaje durante toda la vida. Así, la gestión de las instituciones educativas (IE) incluye no solo los aspectos pedagógicos, sino también los institucionales, administrativos y comunitarios que esta investigación aborda. Esta tesis describe un Estado, como el peruano, con limitaciones, tanto de recursos económicos como de gestión humana, para cumplir con su objetivo de brindar educación de calidad con una cobertura universal. Asimismo, los Barrios Urbano-Marginales (BUM) de Lima se presentan, debido a su crecimiento demográfico explosivo, condiciones de pobreza, deficiente infraestructura y bajo acceso a la educación, como un caso que invita a plantear modelos innovadores de intervención para el Estado, que podrían hacer factible la provisión de un servicio público educativo de calidad, inclusivo y sostenible, a partir de la participación privada, para un grupo objetivo que, por naturaleza, se encuentra menos favorecido. De este modo, el objetivo de esta investigación consiste en proponer, a partir de experiencias de PPP exitosas y el análisis de los actores, sus principales motivaciones y la realidad y contexto locales, un modelo educativo público innovador, con participación privada, para la educación básica regular en los BUM de Lima. Para contribuir con el análisis, se llevó a cabo un estudio exploratorio descriptivo, bajo la metodología inductivo-conceptual, con un enfoque cualitativo, que consistió en 16 entrevistas a profundidad a principales decisores (policymakers), expertos y académicos del sector educativo peruano, así como la aplicación de una encuesta a 290 docentes del sector público con el objetivo de conocer sus valoraciones con respecto a la gestión educativa en esquemas de PPP. La investigación permitió identificar los principales aspectos a tomar en cuenta en todas las etapas del modelo propuesto: diseño, implementación, seguimiento y medición de resultados, y propone desafiar los principales paradigmas identificados, percibidos, por algunos actores sociales, políticos y económicos del Perú como inamovibles, mediante el diseño de una alternativa eficiente y eficaz, liderada por el Estado, que logre el alineamiento de los actores y los operadores privados hacia los objetivos de calidad a través de las cuatro dimensiones de la gestión educativa. La construcción del modelo se sustenta en la premisa de que el sector privado puede coadyuvar en lograr los objetivos educativos orientados a la calidad en los aprendizajes con base en experiencias exitosas de PPP. Asimismo, este modelo busca empoderar a los actores, especialmente a aquellos con capacidad de pensar “fuera de la caja”, para lograr revertir estos paradigmas por medio del uso de elementos de la economía conductual, además de otros elementos, que promueven la toma de decisiones basados en la observación de las conductas y el entendimiento de las motivaciones profundas de los actores. Sin embargo, a pesar de lo expresado anteriormente, no se puede concluir que existen las condiciones requeridas para llevar a cabo el modelo en gran escala, por lo que se recomienda la realización de un piloto que permita, de la mano de los principales actores, poner en práctica los lineamientos señalados y validar los resultados esperados para luego optimizar el modelo y lograr su escalabilidad.
The Public-Private Partnership (PPP) modality in education has arisen due to the State’s need to meet the school access demand growth and the challenge of taking advantage of the private operators’ resources and successful experiences to contribute to achieving the fourth of the United Nations Sustainable Development Goals (SDGs): ensuring inclusive, quality education and promoting lifelong learning opportunities. Thus, the educational institution management includes not only pedagogical, but also institutional, administrative and community aspects that this research addresses. This study describes a State, such as the Peruvian, with limitations, both in economic resources and human resources management, to meet its objective of providing quality education with a universal coverage. Likewise, due to their explosive population growth, poverty conditions, poor infrastructure and low access to education, the Urban-Marginal Neighborhoods (BUM, in Spanish) in Lima are shown as a case that invites to propose innovative intervention models for the State, which might make feasible providing a quality, inclusive and sustainable public educational service based on the private participation for a target group that, by nature, is less favored. Furthermore, the objective of this research is to propose, based on successful PPP experiences and the analysis of stakeholders, their main drives and the local reality and background, an innovative public educational model with private participation for the regular basic education at the BUM in Lima. To contribute to this analysis, we conducted a descriptive exploratory study, under the inductive-conceptual methodology, with a qualitative approach, which consisted of 16 in-depth interviews to the main policymakers, experts and scholars from the Peruvian education sector, as well as the application of a survey to 290 teachers from the public sector in order to know their appraisals on educational management in PPP schemes. The research allowed to identify the main aspects to be taken into consideration at all the proposed model stages: design, implementation, monitoring and measurement of results. It alsosuggests to challenge the main paradigms that some Peruvian social, political and economic stakeholders identify and perceive as immovable through the design of an efficient and effective alternative, which is led by the State and achieves the alignment of private stakeholders and operators towards quality objectives through the four dimensions of educational management. The construction of the model is based on the premise that the private sector can contribute to achieving educational objectives oriented to quality learning based on successful PPP experiences. Likewise, this model seeks to empower stakeholders, especially those with the ability to think “out of the box”, to reverse these paradigms, using, among others, elements of behavioral economics that promote decision-making based on observation of behaviors and understanding of stakeholders’ deep motivations. However, despite the aforementioned, it cannot be concluded that there are the required conditions to carry out a large-scale model, so it is recommended to perform a pilot model to allow to, with the support of the main stakeholders, implement the outlined guidelines and validate the expected results to optimize then the model and achieve its scalability.

This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.

Doutoramento em Contabilidade
O objetivo desta investigação empírica é identificar quais são os determinantes da qualidade da educação pública nos municípios brasileiros que devem ser considerados pelo gestor educacional. A investigação aborda o princípio da eficiência de gestão no setor público, tendo por base a Nova Gestão Pública (NGP), a accountability, o estabelecimento de metas, a descentralização de gestão e a medição do desempenho. Para atingir os objetivos, esta investigação examina uma amostra aleatória estratificada de 1.336 municípios distribuídos entre 5 diferentes regiões geográficas brasileiras, baseando-se nos pressupostos das teorias da agência e da contingência. Com base em modelos paramétricos de Regressão Linear Múltipla (RLM) e dados em painel e, com recurso à técnica não paramétrica Data Envelopment Analysis (DEA), os resultados confirmam os pressupostos teóricos, atendem aos objetivos e demonstram quais são os municípios considerados eficientes no desempenho educacional. Os resultados empíricos indicam que a situação económica familiar é a variável que tem mais impacto no indicador de qualidade da educação, seguida pelas despesas com professores. Os resultados dão conta da necessidade de mudanças na política de repartição de recursos para a educação nos municípios brasileiros, a fim de contemplar mais recursos para regiões com menores condições socioeconómicas, uma vez que são mais dependentes de dinheiro público para melhorar a sua qualidade educacional. Para além do exposto, a técnica DEA demonstra que apenas 1% dos municípios são geridos com eficiência máxima. Por outro lado, 74,4% dos municípios brasileiros precisam melhorar consideravelmente as suas práticas de gestão educacional.
The purpose of this empirical research is to identify the determinants of the quality of public education in Brazilian local governments to consider the educational manager. The research addresses the principle of management efficiency in the public sector, based on the New Public Management (NPM), accountability, goal setting, decentralization of management and performance measurement. To achieve the goals, this investigation examines a stratified random sample of 1,336 local governments distributed among 5 differents brazilian geographical regions, and is based on assumptions of agency and contingency theories. Based on parametric models of Multiple Linear Regression (MLR) and panel data and, using the technique nonparametric Data envelopment analysis (DEA) the results confirm the theoretical assumptions, the results confirm the theoretical assumptions, meets the objectives and demonstrate what are the local governments considered efficient in educational performance. The empirical results indicate that family economic situation is the variable that most impacts the quality indicator of education, followed by spending on teachers. Results realize the need for changes in resource allocation policy for education in Brazilian local governments, in order to include more resources to regions with lower socioeconomic conditions, since they are more dependent on public money to improve their educational quality. In addition to the above, the DEA shows that only 1% of local governments are managed with maximum efficiency. On the other hand, 74.4% of Brazilian local governments need to significantly improve their practices of educational management.

Como consequência da adoção de modelos insustentáveis de desenvolvimento, a sociedade contemporânea encontra-se diante de um cenário ambiental crítico. Logo, torna-se imprescindível a concepção de políticas públicas direcionadas aos princípios da sustentabilidade. No Estado de São Paulo, desde 2007, o Programa Município VerdeAzul (PMVA) fomenta a gestão ambiental, avaliando o desempenho dos municípios mediante o Índice de Avaliação Ambiental (IAA). A revisão da literatura demonstrou que esse tipo de avaliação é recente e que há uma demanda por estudos multidisciplinares com foco no acompanhamento, análise e compreensão dos diferentes resultados obtidos, da esfera global a local, na construção de ambientes saudáveis. Assim, o presente estudo de caráter quali-quantitativo, descritivo e com desenho espaço-temporal objetivou avaliar a gestão ambiental nos municípios paulistas a partir dos resultados da política pública do PMVA, relacionando-os com os gastos públicos e as condições de saúde da população. Para tanto, foram coletados dados de bases públicas oficiais dos municípios do Estado de São Paulo, entre 2008 e 2013. Após a coleta, procedeu-se a análise a partir das técnicas de estatística descritiva, construção de mapas, análise multinível e correlação. Os resultados evidenciaram que o PMVA é uma política com caráter inovador e contemporâneo, entretanto, há uma descontinuidade na participação de diversos municípios ao longo dos anos, sugerindo que as dinâmicas locais, como pressões de ordem política, podem interferir no comprometimento com essa agenda. As análises demonstraram grandes diferenças intraregionais e inter-regionais quanto ao desempenho em gestão ambiental, com destaque para a predominância de baixas notas no extremo sul paulista. Os dez municípios avaliados com os melhores desempenhos ambientais foram: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis e Lins. A análise multinível determinou que o porte populacional não explica a variabilidade no desempenho ambiental, sendo esta reflexo de outras características. As análises quanto ao montante de gastos públicos destinados as funções ambientais também salientaram a inexistência de um padrão definido de investimentos. Esta quantidade de gastos ambientais demonstrou estar ligeiramente e positivamente correlacionada com o IAA, corroborando a associação entre a quantidade de recursos financeiros com a capacidade de gestão ambiental. Quanto à integração saúde e meio ambiente, dentre os principais resultados, destaca-se a ausência de correlação para a mortalidade infantil e que os maiores gastos ambientais foram associados a menores taxas de internação por doenças diarreicas em crianças. Entretanto, estas relações demandam maiores investigações. Conclui-se que esta pesquisa colaborou para o avanço das discussões teóricas sobre gestão ambiental municipal, enfatizando a importância destas ações para o equilíbrio entre o ser humano e os limites planetários. Complementarmente, o estudo contribuiu ao integrar dados públicos diversos, gerando análises que podem melhorar a tomada de decisão pública e, consequentemente, a qualidade ambiental ofertada para a sociedade
As a result of the adoption of unsustainable development models, contemporary society is facing a critical environmental scenario. Therefore, it is essential to design public policies to the principles of sustainability. In the State of São Paulo since 2007, the \"Município VerdeAzul\" Program promotes environmental management, evaluating the performance of municipalities by the Environmental Assessment Index (IAA). The literature review has shown that this type of evaluation is recent and there is a demand for multidisciplinary studies focused on monitoring, analysis and understanding of different results, at the global and local level in building healthy environments. Thus, this study of qualitative and quantitative character, descriptive and spatiotemporal design aimed to evaluate the environmental management in the counties from the results of public policy, relating them to public spending and the health conditions of the population. Therefore, data were collected from official public bases of the municipalities of São Paulo, between 2008 and 2013. After collection, the analysis proceeded from the techniques of descriptive statistics, building maps, multilevel analysis and correlation. The results showed that the PMVA is a policy with innovative and contemporary character, however, there is a discontinuity in the participation of several municipalities over the years, suggesting that the local dynamics, as political pressures, may interfere with the commitment to this agenda. Furthermore, analyzes showed large intraregional and interregional differences for performance in environmental management, highlighting the predominance of low grades in São Paulo\'s south. The ten cities evaluated with the best environmental performance were: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis, Lins. In this sense, multilevel analysis found that population size do not explain the variability in environmental performance, which is reflective of other features. Analyses on the amount of public spending for environmental functions also highlighted the lack of a defined pattern of investments. The amount of environmental expenses showed to be slightly and be positively correlated with the IAA, corroborating the association between the amount of financial resources to environmental management capacity. Regarding the integration between health and environment, among the main results, there is the lack of correlation for infant mortality, additionally higher environmental expenses were associated with lower hospitalization rates for diarrheal diseases in children. However, these relationships require further investigation. In conclusion, this study helped to advance the theoretical discussions on municipal environmental management, emphasizing the importance of these actions for the balance between human and planetary boundaries. In addition, the study helped to integrate various public data generating analyzes that can improve public decision-making and, consequently, environmental quality offered to society

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The budget management in public administration is key to the managers so they can make efficient, effective and economic decisions in the management of public resources, providing quality services to the public, ensuring equity in meeting the needs of the population. Therefore, this study aims to analyze the main perception of occupants of positions in the administrative area of the executive powers (Prefectures) of the metropolitan region of Campinas (CMR) ??? about the cost management for the quality and efficiency of public spending. The methodology qualifies as quantitative, descriptive and case study, once it results from applying a questionnaire and, because it has as main basis the variable description and analysis of the relationship between them. The data-gathering instrument used was a questionnaire of 20 probes using Likert scale for answers the five dimensions for a better analysis. The research area was 102 public office managers from 20 municipalities belonging to CMR, being: 20 Mayors, 62 Head of Departments and 20 Accounting Managers. The data was tabulated and for analysis of the differences of averages among groups of managers respondents, was conducted the nonparametric test U Mann-Whitney Test. As a result it was revealed that despite the need for better training managers realize the importance and the necessity of cost management for the quality and efficiency of public spending, the positions go with the conceptual basis prepared in literature and legislation. Respondents mostly are convinced that transparency and cost information are essential for good management.
A gest??o de custos na administra????o p??blica ?? fundamental para que os gestores possam tomar decis??es eficientes, eficazes e econ??micas na condu????o dos recursos p??blicos, fornecendo a sociedade servi??os de qualidade, garantindo a equidade no atendimento das necessidades da popula????o. Logo, este estudo tem por objetivo principal analisar a percep????o dos gestores ocupantes de cargos de dire????o da ??rea administrativa dos Poderes Executivos (Prefeituras) da Regi??o Metropolitana de Campinas (RMC) ??? a respeito da gest??o de custos para a qualidade e efici??ncia do gasto p??blico. A metodologia qualifica-se como, descritiva, uma vez que resulta da aplica????o de um question??rio e, porque tem como fundamento principal a descri????o de vari??veis e an??lise das rela????es existentes entre elas. O instrumento de coleta de dados utilizado foi um question??rio de 20 assertivas, utilizando a escala Likert para respostas as cinco dimens??es visando uma melhor an??lise. A ??rea de abrang??ncia da pesquisa foi 102 gestores dos 20 munic??pios pertencentes a RMC, sendo: 20 Prefeitos, 62 Secret??rios e 20 Contadores. Os dados foram tabulados e para an??lise das diferen??as de m??dias entre os grupos de gestores respondentes, foi realizado o teste n??o param??trico Teste U de Mann-Whitney. Como resultado foi revelado que apesar da necessidade de uma melhor capacita????o os gestores percebem a import??ncia e a necessidade da gest??o de custos para a qualidade e efici??ncia do gasto p??blico, os posicionamentos v??o de encontro com a base conceitual disposta na literatura e na legisla????o. Os respondentes em sua maioria est??o convictos que a transpar??ncia e as informa????es de custos s??o pe??a essencial para um boa gest??o e em an??lise n??o se observou diferen??as significativas entre as percep????es dos gestores.

Continued escalation in health care expenditures in the United States has led to an unsustainable model that consumes almost 20% of GDP. Policymakers have recognized the need for industry reform and have taken action through the passage of the Affordable Care Act (ACA). The purpose of this quantitative, longitudinal study was to examine the relationship between the type of health insurance and health care costs. Mechanism theory and game theory provided the theoretical framework. The analysis of secondary data from the Healthcare Cost and Utilization Project included a sample of 1,956,790-inpatient hospital stays from 2007 to 2014. Results of one-way ANOVAs indicated that between 2% and 9% of health care costs could be attributed to type of health insurance, a statistically significant finding. Results also supported the effectiveness of the ACA in stabilizing health care costs. The average annual rate of health care cost increase was 38.6% from 2007 until 2010, decreasing to an average annual increase of 4.3% from 2011 until 2014. Results provide important information to generate positive social change for consumers, providers, and policymakers. This includes improving decisions related to health care costs, improved understanding of the costs of health care services, increased transparency, increased patient engagement, maximizing consumer utility, facilitation of reduction of waste within the industry, and increased understanding of the impact of health policy on health care costs and efficiencies within newly created health policies. Results may also improve transparency of health care costs, which allows consumers, providers, and policymakers to take specific action to reduce health care costs, resulting in a more just and sustainable health care model.

This study examined the impact of financial liberalisation on economic growth in South Africa. The study used quarterly time series data for the period 1980 to 2010. A vector error correction model was used to determine the short run and long run effects of financial liberalisation on economic growth in South Africa. The other explanatory variables considered in this study were government expenditure, investment ratio, public expenditure on education and trade openness. Results from this study revealed that financial liberalisation, government expenditure and public expenditure on education have a positive impact on economic growth while trade openness negatively affects economic growth in South Africa. Policy recommendations were made using these results.

Theoretical part of this diploma thesis is devoted to the reform of public administration, to region as an autonomous unit, its competences, authorities but also to the process of ekonomy and the universal analysis of regional revenues and expenditures. I deal with the region Vysočina in the practical part, I define revenues and expenditures in particular years and then I practise their comparison and analysis, where I try tu find out what impact the changes in budgetary allocation of taxes had got on the whole devolopment of revenues in the region Vysočina. The final part of thesis focuses on results of financial management in period 2001 -- 2007 a I try to outline the future prediction of development of the financial management in the region Vysočina.

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Por mais que a informatização esteja avançada (interligação por meio da rede internet de computadores entre os órgãos e entidades públicas pelo Estado), máquina alguma substituirá os dramas do homem contemporâneo, principalmente aqueles que sempre estiveram alijados da cidadania. O presente estudo traz à baila as reflexões e discussões acadêmicas desenvolvidas ao longo das mais de 700 horas/aulas do curso de mestrado em Poder Judiciário, turma 2010. Longe de ser uma unanimidade o Poder Judiciário é um poder do Estado que representa antes de tudo a capacidade e a prerrogativa de julgar, de acordo com as regras constitucionais e das leis criadas pelo Poder Legislativo em determinado país. É um dos mais sólidos pilares nas democracias e um perigoso algoz nos regimes absolutos. Apesar desta importância e de no Brasil ser um poder sólido que já demonstrou sua importância para a garantia da solidificação da democracia, são poucos os estudos sobre o Judiciário, poucos e iniciais são as pesquisas sérias sobre este poder de suma importância para a sociedade, para economia e para as instituições. Como, também, não é espanto quando vemos que fato repetitivo que a maior insatisfação ou reclamação da sociedade reside na morosidade das soluções judiciais traduzida pela alta taxa de litigiosidade da justiça brasileira. O Poder Judiciário é objeto de estudos sistemáticos, contínuos e avançados em diversos países que já demonstraram a importância de se conhecer bem as suas propostas, os resultados das suas atividades, funções e os seus gastos, pois, o seu 'negócio'é a resolução dos conflitos da sociedade de forma a contribuir com a pacificação da mesma através de uma ordem jurídica justa. Os estudos realizados nos Estados Unidos, Alemanha e Espanha, como exemplo, demonstram que conhecer bem o judiciário é o primeiro passo para melhor gerenciá-lo. Assim, deve-se menção e reconhecimento no investimento realizado pela Fundação Getúlio Vargas em promover com destaque o presente Mestrado em Poder Judiciário. A FGV é uma das poucas instituições privadas que tem como um dos seus objetivos o preparo pessoal, extrapolando as fronteiras do ensino com avanços significativos nas áreas da pesquisa e da informação. No mesmo caminho da qualificação profissional de seus magistrados e servidores e na vanguarda da gestão judiciária, o Tribunal de Justiça do Distrito Federal e dos Territórios, investiu e acreditou na proposta de estudos e pesquisas do presente mestrado, merecendo, significativamente, os elogios e agradecimentos pela visão de futuro e investimento realizado no conhecimento que é sempre importante e necessário. A dissertação em comento representa primeiramente uma visão contraposta ao modelo de política pública encampada pelo Conselho Nacional de Justiça, através da Resolução 125 de 29 de novembro de 2010, cujo objeto é o tratamento adequado dos conflitos de interesse no âmbito do Poder Judiciário, representando, assim, interesse especial de pesquisa científica por se tratar de uma política nacional judiciária a ser adotada, obrigatoriamente, por todos os Tribunais de Justiça do país. Além deste aspecto supra referido, reside, também, o fato do ineditismo deste estudo e pesquisa, especificamente, porque essa política pública judiciária aborda aspectos e variáveis novas no tratamento das atividades e das funções próprias do Poder Judiciário quando propõem, como exemplo, o tratamento dos conflitos considerados pré processuais. Outro aspecto importante merecedor de atenção no estudo reflete-se na discussão do modelo de política pública que, em premissa vênia, deveria ser tratado em caráter geral republicando do Estado e não particularizado em um dos seus entes, mesmo que pareça ser, constitucionalmente, pressuposto da alçada do Poder Judiciário tratar exclusivamente do problema da altíssima litigiosidade e do baixo resultado de resposta à demanda posta para seu controle. Este estudo, tem como objetivo demonstrar que a resolução 125/2010 do CNJ é insuficiente para resolver os problemas de congestionamento e morosidade da Justiça brasileira, como preconizada, isso porque, o modelo que se propõe para combater o problema da morosidade é restrito e está 'contaminado' pela idéia do monopólio da jurisdição ou por uma espécie similar que traz para o âmbito do judiciário uma nova atividade de trabalho, a qual é relacionada com a solução do conflito pré-processual a qual deveria fazer parte de uma política pública geral não restrita a um poder republicano. A correspondência dos argumentos com a materialização utilizada para o problema será comprovada nas linhas que se seguem, pois, assuntos com grande abrangência como as soluções judiciais devem, preferencialmente, adotar mecanismos públicos de caráter geral para uma boa solução. Nesse sentido, o trabalho demonstrará que as tentativas recorrentes em superar o problema da alta demanda judicial está restrita a modelos insuficientes abrangidos por um monopólio que não deveria ser aplicado para solucionar problemas pré processuais no âmbito do Poder Judiciário. Constitui, pois, um contraponto à idéia de efetividade na redução da demanda judicial tradicional 1 como prevista pela política pública judiciária frente ao monopólio da jurisdição, ou seja, frente à reserva que detém o Judiciário na promoção e gestão de uma nova atividade – o tratamento dos conflitos de interesse pré-processual por meio dos instrumentos de autocomposição, notadamente as conciliações e mediações. Apresentam-se, igualmente, neste trabalho proposições legislativas que dão o suporte material às idéias apresentadas, caracterizando a comprovação de viabilidade entre a apresentação do problema científico, as justificativas para o enfrentamento do problema e uma solução para o mesmo, como vista a modernizar uma política pública. Importante reafirmar que o escopo do presente trabalho não reside na observação própria dos modelos e técnicas de resolução de conflitos, notadamente as conciliações e mediações, incentivadas pelo CNJ, ou nos modelos arbitragem. Ao contrário, espera-se que todas as tentativas que possam melhorar e modernizar os atuais serviços judiciais no Brasil sejam válidas, eficazes e são muito bem vindas, pois, é uma tentativa positiva para melhorar o atual cenário em que se encontra o Poder Judiciário quando é confrontado em seu acesso à justiça, rapidez, confiabilidade e segurança nos seus julgamentos.
As much as technology is growing (connecting computers through the internet among agencies and public entities by the state), any machine will replace the drama of contemporary man, especially those who've been priced out of citizenship. Man's problems can not be solved by machines in distant locations without allowing direct access to the human who controls the machine. This study brings up the reflections and academic discussions developed over the more than 700 hours / lessons of the masters course in the Judiciary, class 2010. Far from being a unanimous decision, the Judiciary is a state power that represents above all the ability and prerogative to judge, according to the rules and the constitutional laws created by the Legislature in a determinate country. It is one of the strongest pillars in democracies and dangerous regimes in the absolute nemesis. Despite this importance and the fact that in Brazil is a solid that has demonstrated its importance in ensuring the solidification of democracy, there are few studies on the Judiciary, and initials are few serious researches on this power of paramount importance to society, to economy and institutions. When we see that the most repetitive dissatisfaction or complaint society lives in the slowness of judicial solutions translated by the high rate of litigation in Brazilian courts. The Judiciary is the object of systematic studies, continuous and advanced in several countries have already demonstrated the importance of knowing well its proposals, the results of its activities, functions, and their costs, because their 'business' is the resolution the conflicts of society to contribute to the pacification of the same through a fair legal system. Studies in the United States, Germany and Spain, for example, show that the Judiciary is familiar with the first step to better manage it. Thus, we have to mention the investment made by the Fundação Getúlio Vargas to promote especially the present Master of the Judiciary. FGV is one of the few private institutions that have as one of its goals the personal preparation, beyond the boundaries of teaching with significant advances in the areas of research and information. In the same way of the professional qualification of judges and their servers and at the forefront of judicial management, the Court of Federal District and Territories, invested and believed in the proposed study and research of this master, deserving significantly, the praise and thanks for vision and investment in the knowledge that it is always important and necessary. The dissertation represents at first a vision against the model of public policy championed by the National Judicial Council, through Resolution 125 of November 29, 2010, whose object is the appropriate treatment of conflicts of interest within the Judiciary, representing this way a special scientific interest because it is a national judicial policy to be adopted, must, by all the courts of justice in the country. Apart from that mentioned above, lives also the fact that the novelty of this study and research, specifically because this public policy deals aspects and new variables in the treatment of the activities and functions of the Judiciary when they propose, as an example, the treatment of the conflicts. Another important aspect that worth the attention in the study is reflected in the discussion of public policy model, that should be treated in general republishing from the state and not particularized, even if it seems constitutionally of the Judiciary to treat exclusively with the problem of high litigation and low answer to the demand in its control. This study has a goal to demonstrate that the resolution 125/2010 CNJ is insufficient to solve the problems of congestion and delay in the Brazilian courts, as recommended, because, the model proposed to combat the problem of delays is restricted and is 'contaminated' by the idea of the monopoly of jurisdiction or a similar kind that brings justice to the scope of a new work activity, which is related to the solution of the conflict pre-trial which should be part of a general public policy does not restricted to a Republican power. Correspondence with the materialization of the arguments used for the problem will be proven in the lines that follow, therefore, with great coverage issues such as judicial remedies should preferably adopt mechanisms for general public a good solution. In this sense, the work will demonstrate that the recurrent attempts to overcome the problem of high lawsuit is restricted to insufficient models covered by a monopoly that should not be applied to solve procedural problems in the pre Judiciary. It is therefore a counterpoint to the idea of effectiveness in reducing the traditional lawsuit as provided for by the judicial against the monopoly of jurisdiction, ie, the reserve forward who holds the judiciary in promoting and managing of a new activity - the treatment of conflicts of interest pre-trial through instruments, notably the conciliation and mediation. We present also, in this study, legislative proposals that give material support to the presented ideas, characterizing the evidence of the viability between the presentation of scientific problem, the reasons for the confronting of the problem and a solution for it, how to modernize a public policy. Important to reaffirm that the scope of this present work is not based on the observation of the models and techniques of conflict resolution, notably the conciliation and mediation, encouraged by the CNJ, models or arbitration. Rather, it is expected that all attempts to improve and modernize the current legal services in Brazil are valid, effective and very welcome, because it is a positive attempt to improve the current scenario is the Judiciary when is confronted in their access to justice, speed, reliability and security of your judgments.

Public administration went through different reforms to achieve their current characteristics. Among the objects of this study, there is the public budget, a regulatory framework of revenues and expenses in public institutions. Inside UFSM, budget resources are distributed according to the Resource Distribution Index (IDR). This study investigates the perception of different agents on the distribution and budget management at Federal University of Santa Maria (UFSM). A survey among managers of the institution teaching centers (center directors and deputy directors, heads of department, undergraduate and graduate students coordinators and their secretaries and financial secretaries) was carried out with this purpose. A structured questionnaire was adopted as an instrument of data collection, consisting of seventy-two questions that approached demographic variables and questions concerning knowledge and perception of the University budget. The Exploratory Factor Analysis was used as a technique to identify factors related to the institution's budget, and subsequently the Bartlett's test of sphericity and measure of Kaiser-Meyer-Olkin were used, by which resource factors, conceptualization, projection, annual expenditures, relevance , disabilities, terms, practice, transparency, daily wages and tickets, permanent, distribution and accountability were pointed out. Results showed that the factor regarding to resources distribution obtained low values in knowledge level, characterizing a low level of knowledge concerning the criteria of resources distribution among the rectory and teaching units, and among the units of teaching centers. It was also recorded that the deadlines for the release and utilization of financial resources are not adequate. Actions should be performed in order to improve the transparency level between rectory and teaching centers as well as between teaching centers and their administrative units, regarding the distribution of resources.
A administração pública passou por diferentes reformas até chegar às suas características atuais. Dentre os seus objetos de estudo está o orçamento público, que é o marco regulador das receitas e despesas nas instituições públicas. Dentro da UFSM, os recursos orçamentários são distribuídos conforme o Índice de Distribuição de Recursos (IDR). O presente estudo buscou analisar a percepção dos diferentes agentes sobre a distribuição e a gestão orçamentária na Universidade Federal de Santa Maria (UFSM). Para isso, realizou-se uma pesquisa do tipo descritiva, quantitativa quanto ao método e classificada como um estudo de caso dentre os gestores dos centros de ensino da instituição (diretores e vice-diretores de centro, chefes de departamento, coordenadores de curso de graduação e pós-graduação e seus respectivos secretários bem como os secretários financeiros), totalizando uma amostra de 111 questionários preenchidos. Como instrumento de coleta de dados adotou-se um questionário estruturado, composto por setenta e duas questões, que abordaram variáveis demográficas e questões relacionadas ao conhecimento e percepção do orçamento universitário. Como técnica principal para identificar os fatores relacionados ao orçamento da instituição foi utilizada a Análise Fatorial Exploratória e posteriormente o teste de esfericidade de Bartlett e a medida de Kaiser-Meyer-Olkin, onde foram apontados os fatores recursos, conceituação, projeção, gastos anuais, relevância, deficiências, prazos, prática, transparência, diárias e passagens, permanente, distribuição e prestação de contas. Os resultados mostraram que o fator referente à distribuição dos recursos obteve baixos valores no nível de conhecimento, caracterizando assim um baixo nível de conhecimento a respeito dos critérios de distribuição de recursos entre a reitoria e unidades de ensino e entre as unidades dos centros de ensino. Foi registrado também que os prazos para liberação e utilização dos recursos financeiros não é adequado. Devem ser feitas ações para melhorar o nível de transparência entre a reitoria e centros de ensino, bem como destes com as suas unidades administrativas no que tange a distribuição de recursos.

Мельничук, Н. Ю. Бюджетний менеджмент в системі державного регулювання: теорія, методологія, практика : дис. ... д-ра екон. наук : 08.00.08 / Н. Ю. Мельничук. - Чернігів 2018. - 518 с.
Дисертацію присвячено обґрунтуванню теоретико-методологічних засад становлення й розвитку бюджетного менеджменту в системі державного регулювання та розробці науково-методичних і практичних рекомендацій щодо його вдосконалення. Запропоновано концептуальний підхід «Entity-Relationship-Result» Management на основі якого розроблено концептуальну семантичну модель розуміння бюджетного менеджменту в системі державного регулювання. Обґрунтовано взаємовплив і взаємозалежність державного регулювання та бюджетного менеджменту в умовах нестабільності; бюджетного менеджменту та соціально-економічного розвитку; соціально-економічного розвитку та державного регулювання, що дало можливість виокремити види нестабільності та обґрунтувати наявність бюджетної нестабільності. Набули подальшого розвитку підходи до уточнення змістового наповнення бюджетного планування, що дозволило сформувати аналітичний інструментарій оцінювання планування доходів і видатків бюджету шляхом розрахунку показників результативності бюджетного менеджменту. Сформовано методологічну конфігурацію реалізації бюджетного менеджменту, яка відображає цілісну методологію дослідження бюджетного менеджменту в системі державного регулювання. Удосконалено методичний інструментарій бюджетного прогнозування на основі метрологічного підходу, що дозволяє сформувати інформаційний базис для розробки обґрунтованих пропозицій щодо підвищення результативності планування бюджетних доходів, визначення перспективних напрямів їх використання та своєчасного корегування бюджетної політики. Обґрунтовано науковий підхід до виокремлення ризиків бюджетного менеджменту в результаті доведення впливу макроекономічних показників на його результативність. Запропоновано науково-методичний підхід до підвищення ефективності бюджетного контролю за рахунок виокремлення його стадій (початкової, планової, організаційної, завершальної) згідно з етапами бюджетного процесу, які враховують можливість застосування різних видів бюджетного контролю. Розроблено науково-методичний підхід до оцінки ефективності бюджетного менеджменту, що дозволяє оцінити ефективність бюджетного менеджменту в Україні порівняно з іншими державами. Обґрунтовано практичні рекомендації щодо підвищення реальної участі громадськості в обговоренні управлінських рішень у бюджетному процесі, які, на відміну від існуючих, передбачають розробку Дорожньої карти бюджетної грамотності. Запропоновано комплексне наукове бачення бюджетного контролю, яке сприяло розробці перспективних напрямів розвитку бюджетного контролю в Україні. Розроблено проактивний механізм бюджетного менеджменту. Запропоновано концептуальну основу створення й розвитку інтегрованої інформаційної системи е-бюджет в Україні.
Диссертация посвящена теоретико-методологическим основам становления и развития бюджетного менеджмента в системе государственного регулирования и разработке научно-методических и практических рекомендаций по его совершенствованию. Предложен концептуальный подход «Entity-Relationship-Result» Management, на базе которого разработана концептуальная семантическую модель понимания бюджетного менеджмента в системе государственного регулирования, что будет способствовать повышению роли бюджетного менеджмента при разработке стратегических основ бюджетной политики и обеспечении выполнения функций органов государственной власти и органов местного самоуправления. Обоснованы взаимовлияние и взаимозависимость государственного регулирования и бюджетного менеджмента в условиях нестабильности; бюджетного менеджмента и социально-экономического развития; социально-экономического развития и государственного регулирования, что дало возможность выделить виды нестабильности (финансовую, социальную, экономическую, политическую) и обосновать наличие бюджетной нестабильности. Получили дальнейшее развитие подходы к уточнению смыслового наполнения бюджетного планирования, что позволило сформировать аналитический инструментарий оценки планирования доходов и расходов бюджета путем расчета показателей результативности бюджетного менеджмента. Обосновано методологический инструментарий изучения бюджетного менеджмента, отражающие целостную методологию исследования бюджетного менеджмента в системе государственного регулирования в когнитивном аспекте. Это дает возможность улучшить методический и инструментальный аппараты бюджетного менеджмента с позиций его государственного регулирования. Обоснован научный подход к выделению рисков бюджетного менеджмента в результате доказательства влияния макроэкономических показателей на его результативность, что позволило подтвердить взаимозависимость государственного регулирования и бюджетного менеджмента в условиях нестабильности. Предложен научно-методический подход к повышению эффективности бюджетного контроля за счет выделения его стадий (начальной, плановой, организационной, завершающей) согласно этапам бюджетного процесса, которые учитывают возможность применения разных видов бюджетного контроля, что стало основой для разработки предложений по совершенствованию бюджетного процесса. Разработан научно-методический подход к оценке эффективности бюджетного менеджмента, что позволяет оценить эффективность бюджетного менеджмента в Украине по сравнению с другими государствами. Обоснованы практические рекомендации по расширению реального участия общественности в обсуждении управленческих решений в бюджетном процессе, которые в отличие от существующих, предусматривают разработку Дорожной карты бюджетной грамотности, включающей пять этапов. При их реализации происходит взаимодействие участников соответствующих мероприятий, это создает возможности для взаимообусловленного сотрудничества органов государственной власти, органов местного самоуправления и научно-учебных учреждений в вопросах бюджетного менеджмента. Предложено комплексное научное видение бюджетного контроля, которое способствовало разработке перспективных направлений развития бюджетного контроля в Украине. Сформирована концептуальная основа развития бюджетного менеджмента в системе государственного регулирования на базе проактивного подхода, который включает проактивны обоснование главных теоретических положений, расширение смыслового наполнения категориального аппарата, конкретизацию управленческого инструментария, разработку соответствующего механизма, характеристику этапов бюджетного процесса и управленческих отношений, что позволило разработать предложения по применению интегрированных информационных технологий в бюджетном процессе. Обосновано, что под э-бюджетом необходимо понимать систему организации государственного управления, предусматривающую взаимодействие органов государственной власти между собой, с органами местного самоуправления и населением независимо от места их расположения, с применением интегрированных информационных технологий с целью повышения эффективности формирования и использования бюджетных средств и обеспечения результативности бюджетного менеджмента в системе государственного регулирования. Это позволило предложить концептуальную основу создания и развития в Украине интегрированной информационной системы е-бюджет. Предложено концептуальную основу создания и развития интегрированной информационной системы э-бюджет.
The thesis is devoted to substantiation of theoretical and methodological principles on formation and development of budget management in the state regulation system and development of scientific-methodological and practical recommendations for its improvement. Conceptual approach «Entity-Relationship-Result» Management is proposed, based on which, the conceptual semantic model of budget management understanding in the state regulation system is produced. Mutual influence and interdependence of state regulation and budget management in conditions of instability; budget management and socio-economic development; socio-economic development and state regulation are grounded, which made it possible to isolate instability and justify the existence of budgetary instability. Approaches to refine the content on budget planning are further developed, which made it possible to form analytical instruments for evaluating the planning of budget revenues and expenditures by calculating the indicators of budget management performance. The methodological configuration of the budget management implementation, which reflects the holistic methodology of the budgetary management study in the state regulation system, is formed. Methodical instruments for budget forecasting based of the metrological approach, which allows us to form an information basis for the development of substantiated proposals to increase the effectiveness of budget revenue planning, define perspective directions of their use and timely correct budget policy, are improved. The scientific approach to distinguishing risks of budgetary management as a result of the influence of macroeconomic indicators on its effectiveness is substantiated. Scientific-methodical approach to increase the efficiency of budget control by the selection of its stages (initial, planning, organizational, final) according to the stages of budget process, which take into account the possibility of applying different types of budget control, is proposed. The scientific-methodical approach to the estimation of the budget management efficiency, which makes it possible to assess the effectiveness of budget management in Ukraine in comparison with other states, is developed. Practical recommendations for raising real public participation in the discussion of administrative decisions in the budget process, which, in contrast to the existing, provide for the development of a Roadmap for budget literacy, are substantiated. The comprehensive scientific vision of budget control, which contributed to the development of promising directions for the development of fiscal control in Ukraine, is proposed. The proactive mechanism of budget management is developed. The conceptual basis for creation and development of the integrated e-budget information system in Ukraine is proposed.

Перчук, О. В. Реалізація бюджету для громадян в системі управління публічними фінансами : дис. ... канд. екон. наук : 08.00.08 / О. В. Перчук. - Чернігів, 2019. - 280 с.
Дисертація присвячена комплексному дослідженню теоретико-методичних засад реалізації бюджету для громадян та розробленні пропозицій щодо його вдосконалення, модернізації управління публічними фінансами. У дисертацiйнiй роботi виявлено соціально-економічну сутність бюджету для громадян, його роль у забезпеченні фінансування нової якості життя населення. Автором обґрунтовано необхідність додаткового окреслення його змісту як специфічного інструменту взаємодії держави та громадян, реалізація якого виявляється у формуванні аналітичного документу, який містить основні положення проекту бюджету в доступній для широкого кола зацікавлених користувачів формі, що розробляється з метою ознайомлення громадян з основними цілями, завданнями і пріоритетними напрямами бюджетної політики, обґрунтуванням бюджетних витрат, планованими і досягнутими результатами використання бюджетних асигнувань. У роботі розкрито зміст, принципи, завдання бюджету для громадян у системі управління публічними фінансами. Здійснено аналіз та узагальнено зарубіжний досвід щодо управління публічними фінансами, сукупності форм взаємодії громадян та суспільства, і на цій основі було визначено можливі напрями застосування такого досвіду у вітчизняних реаліях. Проаналізовано сучасний стан та тенденції фінансового забезпечення соціальних потреб громадян в Україні бюджетами різних рівнів у системі управління публічними фінансами. З урахуванням виявлених проблем у роботі було запропоновано сукупність науково-прагматичних рекомендацій щодо напрямів підвищення ефективності публічного управління фінансами через реалізацію бюджету для громадян основними є наступні: закріплення в бюджетному законодавстві механізмів участі суспільства у бюджетному процесі; залучення інститутів громадянського суспільства до визначення пріоритетів бюджетної політики; розширення використання процедур партисипативного бюджетування при управлінні витратами бюджетів на основі підвищення прозорості бюджетної інформації
Диссертация посвящена комплексному исследованию теоретико-методических основ реализации бюджета для граждан и разработке предложений по его совершенствованию, модернизации управления общественными финансами. В диссертационной работе выявлено социально-экономическую сущность бюджета для граждан, его роль в обеспечении финансирования нового качества жизни населения. Изучение теоретических основ реализации бюджета для граждан позволило раскрыть его сущностное понимание через выделение ключевых признаков в финансовом, экономическом, правовом, политическом измерении и дополнительно обозначены его содержание как специфического инструмента взаимодействия государства и граждан, реализация которого проявляется в формировании аналитического документа, содержащего основные положения проекта бюджета (местных бюджетов) в доступной для широкого круга заинтересованных пользователей форме, разрабатывается с целью ознакомления граждан с основными целями, задачами и приоритетными направлениями бюджетной политики, обоснованием бюджетных расходов, планируемыми и достигнутыми результатами использования бюджетных ассигнований. Осуществлен анализ и обобщен зарубежный опыт по управлению публичными финансами, совокупности форм взаимодействия граждан и общества и на этой основе были определены возможные направления применения такого опыта в отечественных реалиях. Проанализировано современное состояние и тенденции финансового обеспечения социальных потребностей граждан в Украине бюджетами разных уровней в системе управления публичными финансами. Выявлено, что реформирование системы публичного управления в социальной сфере на практике реализуются не в полном объеме, что связано прежде всего с ограниченными финансовыми возможностями государства, несовершенством механизма обеспечения социальных гарантий, неэффективностью системы социальной поддержки населения и несовершенной системой взаимодействия государства и граждан. С учетом выявленных проблем в работе было предложено совокупность научно-прагматических рекомендаций по направлениям повышения эффективности управления публичными финансами через реализацию бюджета для граждан, основными являются следующие: закрепление в бюджетном законодательстве механизмов участия общества в бюджетном процессе; привлечение институтов гражданского общества к определению приоритетов бюджетной политики; расширение использования процедур партисипативного бюджетирования при управлении затратами бюджетов на основе повышения прозрачности бюджетной информации.
The dissertation is devoted to the complex research of the theoretical and methodical principles of the budget implementation for citizens and the development of proposals for its improvement, modernization of management of public finances. In the dissertation, it was discovered the socio-economic essence of the budget for citizens, its role in providing financing for a new quality of life of the population. The author substantiated the need for an additional definition of its content as a form of interaction between the state and citizens, which is realized through the creation of an analytical document containing the main provisions of the draft budget in an accessible form to a wide range of the interested users, that is designed to make known citizens with the main goals, tasks and priorities of the budget policy, justification of budget expenditures, planned and achieved results of using budget allocations. It was described the content, principles, and objectives of the budget for citizens in the public finance management system in this work. It was conducted the analysis and generalization of foreign experience in public finance management, the combination of forms of interaction between citizens and society and on this basis, possible directions of application of such experience in the national realities were determined. It was analyzed the current state and trends of financial provision of social needs of citizens in Ukraine by different levels of the public finance management system. Considering the discovered problems in the work, it was suggested a set of scientific pragmatic recommendations to increase the efficiency of public financial management through the implementation of the budget for the citizens are the following: the consolidation in the budget legislation of the mechanisms of participation of the society in the budget process; the involvement of civil society institutions in defining priorities of financial policy; to expand the using of participatory budgeting procedures when managing budget expenditures by increasing the transparency of budget information.

The overarching aim of this study is to examine the significance of public expenditure management (PEM) for primary education outcomes in public schools in two South African provinces (Gauteng and North West). The study examines whether technical and allocative inefficiencies in public spending have a significant impact on education outcomes (measured by pass, repetition and dropout rates). In doing so, the study makes an important contribution to the economics of education literature, where the determinants of good education outcomes remain ambiguous. Using cross-sectional data from 175 public primary schools, the study finds evidence of technical inefficiencies in terms of misappropriation of education funds (leakages) and delays in remitting funds. While the occurrences of leakages are not strongly associated with poor education outcomes, the study finds a strong positive correlation between delays and Grade 1 repetition. In terms of allocative efficiency, the study finds no evidence that public expenditure is significantly associated with education outcomes. This remains true for public spending even when the redistributive component (the disproportional allocation of funds to disadvantaged schools) is taken into account. Total resource wealth (including public and private contributions) only matters when interacted with certain poverty quintiles and class sizes. The findings from the OLS and negative binomial regression analyses reveal that increased spending on learning and teaching support (LTSM) materials is strongly associated with lower Grade 1 repetition rates. The relationship is even stronger when LTSM spending is interacted with socio-economic status. The study also finds that repetition rates are strongly driven by poverty indicators at the district level while dropout rates are strongly driven by district and school inefficiency

碩士
國立臺北教育大學
社會與區域發展學系碩士班
103
Hyper inflation is considered as one of the most socially destructive economic phenomena. However, Taiwan had experienced such a horrible experience after Sino-Japanese War. Nevertheless, we can hardly find the related researches so far. For the recent score, the government finance deficit kept deteriorating. Poor taxation design with extremely unequal income distribution, with harsh deficits, casts the shadow of high inflation. That’s why this article is about to tackle on the matter to see those difficult old times which Taiwan survived. It will employ economic observation with empirical history exploring, analyzing and check to see the causes and effects that resulted in the hyper inflation. Also to see how were they been settled down. The ending of this article indicated that： Firstly, huge government deficits, monetary and credit expansion result in the excessive demands and goods shortage. Thus entangled to cause hyper inflation. Secondly, hyper inflation results in monetary distrust. It could result in goods pursuing and even bring back the primitive barter society. The government should stop the continuous fiscal deficit, slow the money flow, and prevent the money supply and credit expansion. A sounding government and fiscal management and restoring or upgrading production are key works. The ultimatum solution to defy hyper inflation is to solve from its root - the deficit problems. Thirdly, the thread of counter hyperinflation behaviors by people will be bound to their demand, preference, and resources stock etc. Different systems formed path dependences and personal social capitals are also playing important roles. Lastly, people pursue to procure necessities and valuables like gold and silver most eagerly. Traditional investment on land by landlords can also yield high profits on condition of no war interferences. Money resources financing benefits or loses will be up to credit interest over real market interest, which could be various and tremendous. Underground financial institutions become flourishing result from the quest for outlet of money. Education is still one of the most willingness invest by people rich or poor. Keywords: Hyper inflation, Budget deficit, Monetary policy, Price index, Saving, Investment, Dispersion

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Marketing Intelligence
Introduction: For most type 2 diabetic patients, the most challenging issue of treatment is knowing what to eat. A healthy and adequate diet, associated with regular physical activity and, in most cases, pharmacotherapy, are the pillars of disease control. To minimise patient noncompliance, the goal is to use Patient Relationship Management (PRM), which allows planning in a systematic and skilled manner, enhancing decision making, as well as delegation and control of tasks. Many hospitals have already recognised the use of the best practice in PRM practices, which has enabled them to deal more effectively and efficiently with the entire healthcare process by responding directly to patients' needs and experiences throughout the assistance process. Objectives: The main objective of this project is to find strategies that support the Win-Win model (patient, institution) to understand the importance of PRM associated with a specific nutritional protocol in adherence to therapy, and whether it is associated with effective health gains. Methodology and Sample: Epidemiological and interventional research study in a convenience sample of all type 2 diabetes outpatients followed in the external diabetes consultation within the time frame established for the study and who agreed to participate and use the proposed tools. The study took place at the Garcia de Orta Hospital, E.P.E., during the period between April and June 2019, in the Diabetes medical appointment. It was used the Statistical Package for Social Sciences (IBM SPSS Statistics), version 21 IBM. The results are considered significant at a 5% significance level. Descriptive statistics were used to evaluate the changes in the different parameters mentioned in the questionnaires, as well as the variation of glycated hemoglobin (HbA1c), weight and BMI. To compare the groups CG and IG we used the Mann-Whitney U test. To compare weight and BMI between the two groups, the independent samples test was used, since the assumption of normality of data in BMI categories is not verified. To compare the parameters between two moments, we used the Wilcoxon test. Results: This study included 62 type 2 diabetes outpatients who were admitted for nutritional therapy through the Endocrinology service in Garcia de Orta Hospital, E.P.E.: 39 men and 23 women, with ages ranging between 32-82 years (51 patients ≥ 50 years old) and a mean age of 59 years (SD=11.18). Patients were randomly divided into two groups using the envelope method: intervention group (IG) and control group (CG). Of the total sample (n = 62), BMI ranged between 21.17 and 48.56 kg/m2, with a mean value of 32 kg/m2. Weight was assessed in 62 patients, ranging from 52-143 kg. It was found a mean HbA1c of 9 ± 0.4g / L, with values ranging from 5.6 to 13.9 g/L. Regarding groups evolution, after six weeks, the CG between T0 and T2 had a variation between 3-6% of their BMI, variation between a 9% loss in body weight and a 6% increase of their weight and a variation between a 3.2g/L decrease and a 2g/L increase in HbA1c. For the IG, the BMI between T0 and T2 had a variation between 1-9%, all patients lost a total of weight ranging from 1-9% and none of the patients had an increase in HbA1c value. The decrease in this value ranged from 0-7 g/L. Conclusions: The use of a nutritional protocol that combines a regular and adapted nutritional therapy, accompanied by a digital tool, boosted health gains in the group of diabetics who had this follow-up.

The ability to predict the future cash required to fulfil government responsibilities and public services deliveries is crucial not only for the domestic economy but also for a potential spread to other communities. Discussions on the interconnection between government spending and economic development has been a prominent research area in the field of economic studies. However, the 2010 Greek crisis taught world a lesson that, regardless of existing causality, sustainable economic growth relies on the ways in which government manages expenditure. Moreover, public expenditure management (PEM) sees the national budget as an instrument to influence the economy through several features. One of them is cash management which focuses on ensuring the availability of government money to deliver public services in the most effective way. An effective government cash management (GCM) facilitates the requirements for the government to fulfil its responsibilities and public services deliveries while maintaining economic stability. Furthermore, a reliable government cash forecasting model is essential for an effective GCM. In this thesis, the researcher has developed a government cash forecasting model that meets an acceptable level of accuracy and materiality for use by government cash managers. In doing so, the most appropriate variables were identified for use in the model and a number of statistical methods were evaluated and tested to be used to construct the model. The methodology undertaken by this study was as follow. The government cash forecasting model developed utilised historical daily data of Indonesian government expenditure following three steps: (1) attribute selection, (2) modelling, and (3) performance evaluation processes. Several techniques based on statistical, machine learning, and hybrid methods were tested independently and then each was compared with the other to assist in developing the most accurate forecasting model based on performance evaluation measurements. In the modelling phase, the following methods were used. The Autoregressive Integration Moving Average with Exogenous Variables (ARIMAX) technique was chosen to represent the statistical modelling method. The machine learning methods tested utilised multiple artificial neural network techniques including Feed-forward Neural Networks (FFNN), Cascade-forward Neural Networks (CFNN), Radial Basis Function Neural Network (RBFN), Generalised Regression Neural Network (GRNN), Extreme Learning Machine (ELM), Long Short-Term Memory (LSTM), and Gated Recurrent Unit (GRU). For the hybrid method, a combination of ARIMAX and Nonlinear Autoregressive Neural Network (NARNN) techniques was used. The results show that an accurate government cash forecasting model that meets an acceptable level of materiality for the cash manager can be achieved by identifying and including the most significant variables which influence government expenditure through an attribute selection process and the application of an artificial neural network machine learning-based method. In this study, it was found that the most appropriate variables to build a government cash forecasting model are the total daily available fund for intermittent expenditure, the week of the month, the month of the year, and policy implementation, while the GRU was the most accurate technique. This study contributes to the existing literature and practice in its development of a statistically robust and accurate method to forecast government expenditure. Notwithstanding that Indonesian data only was used in this research, the procedures used in this study and the forecasting model developed are applicable to other governments and public sectors.

A arquitectura de um sistema de gestão da despesa pública influencia a disciplina orçamental,a eficiência alocativa e a eficiência técnica dos recursos geridos pela Administração Central. Assim, nos últimos 20 anos, vários países têm vindo a efectuar reformas orçamentais e a adoptar soluções semelhantes no desenho dos respectivos sistemas. No entanto, até à presente data, Portugal tem estado relativamente afastado deste movimento de reforma de New Public(Financial) Management. A presente dissertação de mestrado, tendo por base dados recolhidos pela OCDE sobre práticas e procedimentos orçamentais, pretende efectuar um retrato dos sistemas de gestão da despesa pública de doze países e uma análise crítica do actual alinhamento do sistema português, testando se, Portugal adopta ou não as boas práticas actualmente vigentes nos países seleccionados. Para além desta análise crítica do alinhamento do actual sistema de gestão da despesa pública português, é ainda apresentada uma síntese histórica sobre a génese e o desenvolvimento do sistema de gestão da despesa pública de Portugal, da mudança de paradigma no passado recente no contexto internacional e uma reflexão sobre a actual perspectiva de evolução através de uma orçamentação por programas. Os resultados permitem-nos concluir que, ao longo de todo o ciclo orçamental, existem ainda insuficiências que carecem de ser ultrapassadas, inibindo desta forma o alcance dos três objectivos de um sistema de gestão da despesa pública. Finalmente, propõe-se um Modelo de Gestão Financeira Pública direccionado para um contexto de desempenho, o qual pode contribuir para ultrapassar as insuficiências detectadas na presente dissertação.
The public expenditure management system influences not only fiscal discipline, but also the allocative and technical efficiency of central government’s resources. So, throughout the last twenty years several countries have been undertaking budgeting reforms, through similar solutions in what relates to its system. Nevertheless, until now, Portugal has been kept relatively apart from this movement of New Public (Financial) Management reform. This present dissertation, based on data gathered by OECD about budget practices and procedures, overviews twelve public expenditure management systems and afterwards present a critical analysis of the current national system alignment, testing if, Portugal adopted (or not) the good practices of the other selected countries. Apart from the critical analysis of the present alignment, it will also be presented a historical overview of the genesis and development of the Portuguese public expenditure management system, the paradigmatical shift in the international context, as well as a reflection on the present perspectives of development through budgetary programs. The final results indicate that, throughout the budgetary cycle, there still remain several insufficiencies that must be overthrown, thus allowing the fulfillment of the aforementioned three main objectives of any public expenditure management system. Finally, one presents a performance-orientated Model of Public Financial Management, which may contribute to overthrown the insufficiencies which this present dissertation points out.

Tese de doutoramento em Ciências Jurídicas Públicas
A atividade administrativa de controle de juridicidade da administração pública é matéria que envolve o conhecimento jurídico, contábil, financeiro, econômico e orçamental, dentre outros. Nos Estados contemporâneos existem quatro grandes preocupações tangenciadas às despesas públicas: o direito-dever do Estado de implementação, a precedência do custeio dos gastos públicos, a sustentabilidade orgânica e finalística do ente, e, por fim, o seu indispensável equilíbrio orçamental, temas estes abordados pontualmente em nosso primeiro capítulo da presente premissa. Atuando nas atividades administrativas de gestão pública encontram-se as atividades administrativas de controle externo em matéria de legalidade da administração do erário, que baseada na teoria de uma administração pública dialógica, deve agir com todos os instrumentos extrajudiciais decorrentes da lei. Uma gama de possibilidades de transações administrativas surgiu nas últimas duas décadas como instrumento de racionalização, materialidade e relevância para atuação concertada entre atores estatais controlados e controladores. Nessa toada de solução consensual das controvérsias, surgiram/surgem diversas espécies de transações administrativas inauguradas em neófitas legislações brasileiras, lastradas no princípio processual da colaboração das partes para solução das lides, sendo nosso objeto de dissertação do segundo capítulo da tese formulada. As finanças públicas, para expressar maior realização do interesse público, devem se submeter as variadas espécies de controle externo, primando-se pela publicidade dos atos dos gestores, emergindo-se protagonismo dos Ministérios Públicos brasileiros numa nova visão de seu atuar, descrição pontuada no terceiro capítulo da tese. Assim surgiu o Termo de Ajustamento de Gestão realçado pelo método rápido, seguro – juridicamente – e eficaz na autocomposição dos litígios, prestando-se a controlar – consensual e externamente -, de comum acordo com o agente público controlado e o órgão controlador, a juridicidade das despesas públicas no ordenamento jurídico brasileiro, cada vez mais crescentes em face de imposição constitucional de implementação de políticas inerentes ao Estado Social, descrição esposada no nosso quarto e último capítulo.
The administrative activity of control of the Public Administration’s legality is a matter that involves legal, accounting, financial, economic and budgetary knowledge, among others. In contemporary States there are four major concerns related to public expenditure: the state's duty-to-implement, the precedence of the costing of public expenditure, the organic and finalist sustainability of the entity, and, finally, its indispensable budgetary balance; topics which are addressed punctually in our first chapter of this premise. Acting on administrative activities of public management are the administrative activities of external control in matters of legality of the administration of the treasury, which based on the theory of a dialogical public administration, must act with all the extrajudicial instruments deriving from the law. A range of possibilities for administrative transactions have emerged in the last two decades as an instrument of rationalization, materiality and relevance for concerted action between controlled and controlling state actors. In this attempt to reach a consensual solution to controversies, several kinds of administrative transactions were initiated/have emerged in neophyte Brazilian legislations, based on the procedural principle of the parties' collaboration to resolve the disputes, being this theme, the discussion presented in the second chapter of the formulated thesis. Public finances in order to express greater fulfillment of the public interest, must submit to various types of external control, emphasizing the publicity of the actions of managers, emerging protagonism of the Brazilian Public Ministries and a new vision of their performance, description punctuated in the third chapter of the thesis. So arise the Management Adjustment Term highlighted by the fast, legally secure and effective method of self dispute settlement lends itself to controlling – consensually and externally, by mutual agreement with the controlled public agent and the controlling body – the legality of public expenses in the Brazilian legal system, which are increasingly increasing due to the constitutional imposition of the implementation of public policies inherent to the Social Rule of Law, a description espoused in our fourth and last chapter.

Мета і завдання дослідження. Метою дипломної роботи є обґрунтування теоретичних і методологічних положень обліку витрат, а також з'ясування сучасної природи витрат діяльності громадської організації в умовах ринкової економіки, як основної діяльності сучасного суб`єкта господарювання, розглянути як ведеться система обліку в досліджуваній організації. Виходячи з мети наукової роботи, можна сформувати декілька задач: − визначити сутність витрат як економічної категорії та об’єкту обліку, аудиту та аналізу; − систематизувати ознаки класифікації витрат; − проаналізувати міжнародний досвід обліку витрат; − дослідити діючу практику обліку витрат громадської організації, що досліджується; − проаналізувати чинники, що впливають на витрати та фінансовий результат; − запропонувати комплекс заходів, щодо вдосконалення обліку та контролю витрат; − удосконалити методику проведення аудиту витрат; − побудувати економіко-математичну модель впливу витрат на результат.
Цель и задачи исследования. Целью дипломной работы является обоснование теоретических и методологических положений учета затрат, а также выяснение современной природы затрат деятельности общественной организации в условиях рыночной экономики, как основной деятельности современного субъекта хозяйствования, рассмотреть как ведется система учета в исследуемой организации. Исходя из цели научной работы, можно сформировать несколько задач: − определить сущность затрат как экономической категории и объекта учета, аудита и анализа; − систематизировать признаки классификации затрат; − проанализировать международный опыт учета затрат; − исследовать действующую практику учета затрат общественной организации, что исследуется; − проанализировать факторы, влияющие на расходы и финансовый результат; − предложить комплекс мероприятий по совершенствованию учета и контроля затрат; − усовершенствовать методику проведения аудита затрат; − построить экономико-математическую модель влияния затрат на результат.
The purpose and objectives of the study. The aim of the thesis is to study the theoretical and methodological principles of cost accounting, as well as to establish the current nature of the costs of the activities of public organizations in a market economy, as the main activities of a modern economic entity, to consider how is the accounting system in the organization under study. On the basis of objective scientific work, you can generate several problems: − to define the essence of cost as an economic category and object of accounting, audit and analysis; − to systematize the signs of classification of expenses; − to analyze international experience in cost accounting; − to explore current practices of cost accounting the public organization that studied; to analyze the factors affecting the costs and financial result; − to propose a set of measures on improvement of accounting and cost control; − to improve the methodology of the audit costs; − to build a mathematical model of the influence of spending on the result.

O presente relatório de estágio tem como finalidade descrever as atividades realizadas, ao longo do ano letivo de 2017/2018, parte 2º ano do Mestrado em Gestão de Indústrias Criativas lecionado pela Escola de Artes da Universidade Católica Portuguesa. O Estágio foi realizado na Divisão de Promoção de Dinamização Cultural da Direção Regional de Cultura do Norte (DRCN), que tem a sua sede em Vila Real e uma delegação na Casa de Allen no Porto. DRCN que, como podemos ler no seu site (https://www.culturanorte.pt/pt/drcn/apresentacao/) define a sua missão como: “(...) pretendemos dar a conhecer o valioso património cultural e as diversas atividades que se desenvolvem neste vasto território, povoado de castelos, palácios, mosteiros e igrejas, entre outros, é, simultaneamente, nossa preocupação dar a conhecer o corpo legal com que trabalhamos e as competências que detemos ao nível do ordenamento de território, da gestão do património cultural e do acompanhamento das artes no Norte de Portugal.” Este documento procura estudar os mais relevantes atores nacionais públicos no financiamento e acompanhamento da criação e difusão artística, onde se inclui a DRCN.
This report is based on the activities that took place during the 2017/2018 school year as part of the 2º curricular year of the Master in Management for the Creative Industries taught by Arts School of Portuguese Catholic University on Porto. The training took place at the Regional Northern Culture Directorate (DRCN) more specifically in the Division for Cultural Promotion and Dynamization. Its head offices are locates in Vila Real and it also has a delegation in Porto at Casa de Allen. The DRCN, as we can read on its website (https://www.culturanorte.pt/en/drcn/about-us/), defines its mission as: “On the one hand we intend to present the rich cultural heritage and the various activities that develop this vast territory populated castles, palaces, monasteries and churches, among others, is also our concern to make known the legal body that work and expertise we hold in terms of land-use planning, cultural heritage management and monitoring of the arts in the north of Portugal” This document seeks to study the more relevant Portuguese public players in the funding and monitoring of artistic creation and diffusion, where the DRCN is included.

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

This dissertation has shown that public procurement regulation takes place through regulatory documents that mainly underwent a name change and that the only changes are found in the reporting framework. The South African government identified public procurement as an active instrument to achieve social and economic goals. To provide substance to this realisation, public procurement was taken up in the Constitution of the Republic of South Africa 1996. The constitution prescribes a procurement system that is fair, equitable, transparent, competitive and cost-effective.
Public Administration & Management
M. Admin. (Public Administration)

Indiana University-Purdue University Indianapolis (IUPUI)
A sizeable body of research has attempted to examine the interaction between government spending and private giving known as the crowd-out effect. Most researchers reported that increases of government spending cause decreases of philanthropic giving to different types of nonprofits. However, few studies have attempted to indicate the interaction between government welfare expenditures and private giving to human service organizations even though human service organizations are the most sensitive to the changes of government spending. Additionally, the estimated crowd-out effects with a simple crowd-out model have been criticized for potential endogeneity bias. This paper investigates the total effect of federal government welfare spending on state government expenditures and philanthropic giving to human service organizations (known as joint crowd-out). I used the 2005 wave of the Center on Philanthropy Panel Study (COPPS) to estimate the effect of federal human service grants on state government spending on, and donations to human services. From these reduced-form estimates I infer the levels of simple and joint crowd-out. I found that indicate federal spending on public welfare crowds out private giving to human service organizations while holding control variables constant in the donations equation. However, federal government spending on public welfare crowds in state government spending on public welfare.

Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs
Educational Leadership and Management
M. Ed. (Education Management)