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Givati, Y. « Strategic Statutory Interpretation by Administrative Agencies ». American Law and Economics Review 12, no 1 (28 novembre 2009) : 95–115. http://dx.doi.org/10.1093/aler/ahp017.
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Khanh, Vo Thi Van, et Nguyen Thi Thu Huong. « Reforming the Financial Mechanism of Public Non-Business Units in Vietnam : Research in Lao Cai Province ». Business and Economic Research 11, no 2 (29 avril 2021) : 178. http://dx.doi.org/10.5296/ber.v11i2.18573.
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The content of the administrative reform plan for the period 2011–2020 of the Government of Vietnam on the basis of the overall reform of the national administration, focuses on four main areas, namely institutional reform and organizational reform. structure, building and developing contingent of civil servants and public finance (Government, 2011). Thus, along with the institutional and organizational reform, the public finance reform is also a central task of the administrative reform in the condition that Vietnam continues to strongly transition from the centralized mechanism. The subsidy to a socialist-oriented market economy, in particular, is even more necessary when Vietnam has become an official member of the World Trade Organization. One of the current concerns for good implementation of public finance reform is the implementation of autonomy and self-responsibility for the use of payroll and administrative management funding for administrative agencies. state and financial autonomy mechanism for non-business units. This article focuses on analyzing the current situation of reforming the financial operation mechanism of public non-business units in Lao Cai province, Vietnam, pointing out the achievements, limitations, causes and some recommendations to end. promote the reform of the financial operation mechanism of public non-business units in Lao Cai province, Vietnam in the context of world economic integration.
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Newbold, Stephanie P. « A Transformative Era : The Roberts Court, Constitutional Interpretation, and Public Administration ». Administration & ; Society 52, no 6 (21 août 2019) : 862–89. http://dx.doi.org/10.1177/0095399719869992.
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The Constitutional School of American Public Administration dictates that the rule of law serves as the intellectual and practical foundation of the field. One way to support the Constitutional School is to examine how the U.S. Supreme Court works to shape the administrative state in its own image. This article provides a thorough examination for how the Court under Chief Justice John Roberts constitutionally protected laws affecting gay marriage, affirmative action, abortion rights, gun ownership, and health care while simultaneously narrowed constitutional protections concerning voting rights, campaign finance laws, and employer mandated contraceptive coverage. These contrasting constitutional viewpoints not only represent a transformative era in the history of the nation’s highest Court but also in how public administrative agencies implement the Court’s decisions.
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Wan Zakaria, Wan Zuriati, Professor Dr Sheikh F. Rahman et Dr Mohamed Elsayed. « An Analysis of Task Performance Outcomes through E-Accounting in Malaysia ». Journal of Public Administration and Governance 1, no 2 (10 septembre 2011) : 124. http://dx.doi.org/10.5296/jpag.v1i2.946.
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The objective of the study is to investigate the impact of E-Accounting on task performance outcomes in public sector agencies (PSAs) in Malaysia. The target population for the study was the users of E-Accounting from the accounting, finance and budgeting departments of federal ministries and agencies in the administrative centres of Putrajaya, Kuala Lumpur and Selangor areas. Using the random sampling method, 643 questionnaires were distributed, but 399 were collected. A multiple regression model and Pearson correlation coefficient were used to test the hypotheses of the study. Results of the study show that the adoption of E-Accounting within public sector agencies in Malaysia has significantly improved the budgeting, accounting and reporting, and auditing and controlling task performance of the public sector agencies.
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Amponsah, R. Amponsah. « Infrastructural projects implementations challenges in Ghana ». Pentvars Business Journal 7, no 1 (30 septembre 2013) : 40–57. http://dx.doi.org/10.62868/pbj.v7i1.103.
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The lack of efficient systems in the Ministries, Departments and Agencies to analyze and report on both Government and donor funded infrastructural projects has hampered the rate of infrastructural project implementation in the country. To make matters worse, the challenge of MDAs having to deal with different reporting rules, multi DP procurement processes and lending conditions have been overwhelming, eating up scarce administrative resources that could be put to better use. This study sought to investigate the role of administrative, leadership, and project management competencies in infrastructural project implementation challenges in Ghana. It provides appropriate recommendations to relevant stakeholders, such as the government, Private Sector, development partners, and relevant NGOs. The research covered six key sectors, namely: the Ministries of Finance and Economic Planning; Roads and Highways; Local Government and Rural Development; Energy; Transport; and Water Resources; Sanitation, Works and Housing. It engaged six key development partners (both bi lateral and multilateral agencies) namely the World Bank; Chinese Republic, African Development Bank; German Development Agency (KfW); the French Development Agency, and the European Union Delegation. The Ministry of Finance and Economic Planning (MoFEP) was the main fulcrum of this study.
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Liu, Wenjie. « Research on the Deficiencies and Strategies of Accounting in Administrative Unit under "Government Accounting System" ». Global Finance Review 3, no 1 (14 juillet 2021) : 37. http://dx.doi.org/10.18282/gfr.v3i1.1642.
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According to the country’s regulations on the Ministry of Finance, state agencies and institutions should all participate in the new government accounting system from January 2019. The new government accounting system has made some changes during the reform.It mainly reflected in elements of accounting, methods for accounting , basis of measurement, statement’s preparation. Based on the essence of accounting of administrative units,This article has discovered the problems arising from the accounting work of administrative institutions in my country today from the perspective of the status of each administrative unit, such as fiscal rebate quota, errors of non-tax calculation, and errors of reserve amount, etc. In order to better improve the current situation of my country's administrative units,it puts forward suggestions for improvement for such problems.
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Ernst, Daniel R. « Ernst Freund, Felix Frankfurter, and the American Rechtsstaat : A Transatlantic Shipwreck, 1894–1932 ». Studies in American Political Development 23, no 2 (25 septembre 2009) : 171–88. http://dx.doi.org/10.1017/s0898588x09990058.
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From the passage of the Interstate Commerce Act of 1887 through the New Deal, American legislators commonly endowed administrative agencies with broad discretionary power. They did so over the objections of an intellectual founder of the American administrative state. The American-born, German-educated lawyer and political scientist Ernst Freund developed an Americanized version of the Rechtsstaat—a government bound by fixed and definite rules—in an impressive body of scholarship between 1894 and 1915. In 1920 he eagerly took up an offer from the Commonwealth Fund to finance a comprehensive study of administration in the United States. Here was his chance to show that a Continental version of the Rule of Law had come to America. Unfortunately for Freund, the Commonwealth Fund yoked him to the Austrian-born, American-educated Felix Frankfurter, a celebrant of the enlightened discretion of administrators. Freund's major publication for the Commonwealth Fund, Administrative Powers over Persons and Property (1928), made little impression on scholars of administrative law, who took their lead from Frankfurter. Today the Rechtsstaat is largely the beau ideal of libertarian critics of the New Deal; few recognize that it is also part of the diverse legacy of Progressive reform.
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Mannino, Laura Lee. « Supreme Court Holds in Mayo Foundation that Medical Residents are Not Students ». ATA Journal of Legal Tax Research 9, no 1 (1 novembre 2011) : 64–79. http://dx.doi.org/10.2308/jltr-50107.
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ABSTRACT In Mayo Foundation v. U.S., the United States Supreme Court recently ended a dispute as to whether stipends paid to medical residents are subject to FICA. A statutory provision excludes “students” from FICA, and the question was whether medical residents could be considered students, thereby making them eligible for the exclusion. The Treasury Department amended its definition of “student,” as that term is used in the Internal Revenue Code (IRC), following adverse decisions in several circuits. What began as a case of statutory construction turned into one of administrative authority. Ultimately, the Court upheld the regulation, which categorically denies medical residents from being eligible for the student exemption. The Supreme Court's decision reaches far beyond this narrow issue, however, because the underlying analysis applies in all areas of administrative law. The Court made clear that a uniform standard of deference applies not only to the Treasury Department, but to all administrative agencies. That standard, which was announced by the Court in Chevron USA v. Natural Resources Defense Council, Inc. in 1984, states that an agency's rule or interpretation will be upheld as long as Congress was silent or ambiguous with regard to the issue at hand, and the rule or interpretation is a permissible construction of the statute.
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Fjeldstad, Odd-Helge, Merima Ali et Lucas Katera. « Policy implementation under stress ». Journal of Financial Management of Property and Construction 24, no 2 (5 août 2019) : 129–47. http://dx.doi.org/10.1108/jfmpc-10-2018-0057.
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Purpose Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected implementation of the reforms. Design/methodology/approach The study draws on data from a variety of sources of information collected during a series of fieldworks over the past decade. Semi-structured interviews were conducted with a wide range of stakeholders, including senior managers and operational staff of the national and municipal tax administrations. The interviews focused on the background and objectives of the property tax reforms, working relations between the central and local government revenue administrations, technical and administrative challenges and innovations, and changes over time with respect to revenue enhancement and implementation of the reforms. Relevant tax legislation and regulations, budget speeches and reports were reviewed. Findings Two lessons of broader relevance for policy implementation and PT administration are highlighted. First, institutional trust matters. Top-down reform processes, ambiguity related to the rationale behind the reforms and lack of consultations on their respective roles and expectations have acted as barriers to constructive working relationships between the local and central government revenue agencies. Second, administrative constraints, reflected in poor preparation, outdated property registers and valuation rolls and inadequate incentives for the involved agencies to cooperate hampered the implementation of the reforms. Originality/value This paper contributes to the literature on inter-organisational cooperation in revenue collection through a detailed case study of property tax reforms in a developing country context. It also contributes to the literature on policy implementation by identifying political and administrative factors challenging the reform process. In line with this literature, the study shows that policy implementation is not necessarily a coherent process. Instead, it is frequently fragmented and disrupted by changes in policy formulation and access to adequate resources.
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SARKISYAN, Zhaklin M. « Models of Institutional Organization of Budgetary Control in Foreign Countries ». Journal of Advanced Research in Law and Economics 9, no 1 (25 septembre 2018) : 287. http://dx.doi.org/10.14505//jarle.v9.1(31).34.
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The article discusses some of the features, showing that experts distinguish the following models of institutional organization of budgetary control: parliamentary control, administrative control, judicial control. Parliamentary control in the field of Finance to produce to the Commission or parliamentary committees or audit bodies, for example, the chamber. Exercising budgetary control committees have certain features in different States as the order of the information and competence. Administrative and financial control in the public sectors the head of state, government and specialized bodies, in addition, ministries and agencies. Judicial financial control in the public sector carry out so-called judicial or quasi-judicial bodies, for example, the court of accounts in France, Italy, Spain etc.
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Mwombeki, Frank. « THE INFLUENCE OF THE DIMENSIONS OF AGENCY’S CAPACITIES TO THE P E R F O R M A N C E I N G E N E R A T I N G O W N S O U R C E S R E V E N U E S I N T H E G O V E R N M E N T A G E N C I E S I N T A N Z A N I A ». Business Education Journal 11, no 1 (24 janvier 2022) : 1–15. http://dx.doi.org/10.54156/cbe.bej.11.1.322.
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The study assesses the influence of the dimensions of agency’s capacities to the performance in generating own sources revenues in the government agencies in Tanzania. The study used institutional theory and contingency theory, an explanatory case study strategy together with survey methods to assess the influence of government agencies’ capacities to the performance in generating own sources' revenues. Data were collected by administering 80 questionnaires to agency’s senior officers who were members of the management team and staff at large. The government agencies that were purposively selected to be part of this study were National Housing and Building Research Agency (NHBRA), Agency for Development of Educational Management (ADEM) and Taasisi ya Sanaa na Utamaduni Bagamoyo (TaSUBa).The findings of this study revealed that planning and development, human resource, and infrastructure capacity significantly and positively influence the performance of the agency in generating own source revenues. However, financial capacity and good governance were found to have insignificant influence. This might be contributed by the fact that there were ineffective governance practices in term of ineffective committees, poor policies and procedures as it was revealed in descriptive analysis. It is concluded that the critical capacities which strongly and positively influence the performance of the agency in generating own source revenues are planning and development capacity, human resource capacity, and infrastructure capacity. The study recommends that these government agencies must find more sources of revenue, consider seriously the issue of motivation to staff, operate competitively, have complex and good long term strategic plans and aim at implementing them. The implication of the study findings is that it contributes knowledge to the administrative actors and also policy and regulation makers such as the parliament of Tanzania, the office of the CAG and ministry for finance to form policies on the five dimensions of capacity that will enable government agencies to improve and grow
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Huff, Livingston. « Avoiding the Crash-and-Burn-Syndrome : Toward a Strategy of Missionary Re-Integration ». Missiology : An International Review 30, no 1 (janvier 2002) : 81–89. http://dx.doi.org/10.1177/009182960203000106.
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This article has to do with the catastrophic upheaval many missionaries experience upon return to their home country permanently and the lack of mission agencies to deal effectively with the resulting crash-and-burn syndrome experienced. After introducing the topic, the article describes some of what the missionary is experiencing on a personal level and how he or she may attempt to soften the blow of re-integration into the home culture. Following this the article deals with the responsibility of mission agencies concerning the re-integration process of returned missionaries. Suggestions for the establishment of policies and procedures of re-integration are made concerning the following areas of administrative and pastoral care: communication, finance, medical care, official debriefing, formal closure, and attitude and perception.
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Gokus, Mehmet. « Independent regulatory authorities in Turkish public administration ». New Trends and Issues Proceedings on Humanities and Social Sciences 2, no 2 (12 janvier 2016) : 187–91. http://dx.doi.org/10.18844/prosoc.v2i2.442.
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First examples of institutions called as independent regulatory authorities or agencies and being outside of the classic administrative structure have emerged in Anglo-Saxon countries. Starting from 1970s, these institutions have also started to be given place also in some countries in continental Europe.Together with the influence of globalization process and developments occurring in the field of public administration in 1980s, regulatory functions of the government became prominent. In this process, independent regulatory authorities began to spread rapidly as new actors of this function. While weakening the state as an economic actor, liberalisation and privatization policies, strengthened the regulatory role of the state since 1980s in Turkey. To play this new role, independent regulatory authorities began to show presence as administrative institutions carrying unique features in terms of structuring and staying outside of the classical organization of administration. Independent regulatory authorities also undertook the role of minimizing the problems emerging due to populist attitudes of governments and loosening the ties between politics and economics in especially strategically important areas (energy, capital market, banking business). The common feature of these authorities is considered as being autonomous administrative units undertaking “regulation†and “supervision†activities in the fields and sectors like competition, banking, finance, communication, human rights, food and drug safety.In this study, after giving general information about the independent regulatory authorities,the debate on determining constitutional position of these authorities in Turkish Public Administration system will be handled and evaluated.
Keywords: independent, authorities, government, Constitution
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Shirley, Marc. « Pharmacists in State Government — The Medicaid Perspective ». Journal of Pharmacy Practice 9, no 4 (août 1996) : 262–67. http://dx.doi.org/10.1177/089719009600900406.
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The practice of pharmacy offers a myriad of career opportunities. This article presents one individual's experiences in a somewhat unique practice setting: administration of a state Medicaid pharmacy program. Medicaid programs, jointly funded by the federal and state governments, finance the provision of medically necessary services to a defined recipient population. States can optionally cover "prescribed drugs" as part of their program. In one form or another, all have chosen to do so. It is in the design, maintenance and enhancement of the drug benefit program that the pharmacist can use his or her experience—clinical, business and personal—to assure the most cost-efficient and medically appropriate administration of these tax-funded programs. The magnitude of Medicaid programs, and the attendant administrative challenges they present, offer a wide variety of opportunities for a pharmacist's professional growth. The pharmacist in this position deals extensively with formularies and state and federal drug laws. It is not uncommon for the pharmacist to participate in various administrative policy committees and be an integral part of agency decision making pertaining to the Medicaid pharmacy benefit. Federal budget law in 1990 mandated the creation and use of drug utilization review boards by all state Medicaid agencies. Oversight of the functions and coordination with these boards is generally the pharmacist's responsibility.
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Vasyliev, V. M. « Structure and content of administrative and legal status of the subjects counteracting offenses in the field of entrepreneurial activity ». Law and Safety 70, no 3 (27 novembre 2018) : 10–15. http://dx.doi.org/10.32631/pb.2018.3.01.
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Theoretical approaches to the definitions of “legal status”, “administrative and legal status” have been established. The elements of administrative and legal status of the subject counteracting offense in the sphere of entrepreneurial activity have been determined and analyzed. The main powers of the state agencies that accomplish control activity over the subjects of entrepreneurial activity have been characterized. The notion of a subject of an offense in the sphere of entrepreneurship has been defined: a system of state and non-state agencies, public organizations, social groups and citizens whose activities are focused on eliminating the causes and conditions that give rise to and provoke offenses in the sphere of economic commercial activity (entrepreneurship), preventing these offenses at different stages of incorrect behavior of the participants of relations in the field of entrepreneurship, as well as bringing them to legal liability. Besides, the above subjects have been systematized in this study and their range has been determined. The main ones have been highlighted: the President of Ukraine, Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine; local governments; Ministry of Finance of Ukraine; Ministry of Economic Development and Trade of Ukraine; State Fiscal Service and its structural units (except customs control at the border); State Inspectorate of Ukraine; National Bank of Ukraine; revenue and fees authorities of Ukraine. The author has defined a special group of subjects, those who have administrative and jurisdictional powers.
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BERTELLI, Anthony M. « "Trust as a Reliance Interest : Administrative Law and Financial Regulation in the United States and its Comparative Implications" ». Transylvanian Review of Administrative Sciences, SI (20 décembre 2023) : 21–43. http://dx.doi.org/10.24193/tras.si2023.2.
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This article argues that regulatory trust is established and maintained through a relationship between stakeholders and the government, with the former group of organizations and individuals relying on their understanding of this relationship. Federal administrative law in the United States makes the expectations about the regulatory environment on which stakeholders rely more meaningful by granting stakeholders the right to bring actions in court when their expectations are being (or seem likely to be) dashed. To make this argument, I begin with the threshold question of how courts serve as a forum for voicing claims of distrust in regulatory regimes. I then consider the importance of political accountability over regulatory decision making, illustrating the concerns about the structure of agencies that regulate consumer and housing finance. Next, I will discuss a second major challenge to trust that arises from the extent to which the authority of regulatory agencies is circumscribed by legislation. Along the way, I draw on the case law presented to argue that problems of trust in financial regulation center on the reliance interests of stakeholders. Finally, the argument suggests a research agenda into trust as a reliance interest that I sketch in the conclusion.
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Guotuan, Wang, Yang Jun, Xu Wei et Shi Youkuan. « Impact of COVID-19 on world sport ». OOO "Zhurnal "Voprosy Istorii" 2022, no 5-1 (1 mai 2022) : 275–87. http://dx.doi.org/10.31166/voprosyistorii202205statyi10.
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Restrictive measures in connection with the COVID-19 pandemic have led to changes in the usual life activities, including sports and physical activity. However, the pandemic also affected professional sports and all key stakeholders: athletes, coaches, instructors, administrative staff (employees of sports organizations), volunteers, officials involved in competitions (judges, members of delegations), enterprises, especially micro and small businesses (fitness clubs, gyms, retailers, event organizers, marketing agencies, sports product manufacturers). In the course of the study, the impact of COVID-19 on world sports was analyzed in the context of key dimensions of the sports industry: organization and conduct of competitions; social consequences; finance; personnel and functioning.
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Bruno, Esien Eddy. « Decision Making, Interest Intermediation, and Value : In Government, Public, and Private Agencies Corporatism for Work Promotion ». DANUBE 11, no 4 (1 décembre 2020) : 324–42. http://dx.doi.org/10.2478/danb-2020-0019.
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Abstract This paper analysis decision making, interest intermediation, and value in the realm of government, public and private cooperation under corporatism to enable young third-country immigrants’ transition to work in Austria, Finland and the Czech Republic. Based on document analysis, this paper concludes a centralized delegation of authority, interest intermediations, and public values administrative devices in corporatism governance with democratic deficit that steer young third-country immigrants transition to work. However, the Czech Republic is dissimilar to Austria and Finland with the focus on relationship and partnership cooperation pattern to build contacts, where as Finland and Austria prefer cooperation in the form of coordinating varying employment objectives. The outcome points to deliberate democracy in neoliberal market-oriented setting. This is relevance to bureaucratic accountability and performance monitoring, but imperative to operational risk that may not only impair vulnerable people's belongings, but jeopardize public value accountability, sustainable finance and democratic values.
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Turner, John, Gerard Hughes et Michelle Maher. « An international comparison of regulatory capture and regulatory outcomes ». Journal of Financial Regulation and Compliance 24, no 4 (14 novembre 2016) : 383–401. http://dx.doi.org/10.1108/jfrc-01-2016-0005.
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Purpose This paper aims to analyze how the administrative structure of pension regulators affects regulatory capture or regulatory influence. It uses a historical institutionalist methodology to analyze regulatory capture. Design/methodology/approach The authors argue that the less complex allocation of regulatory authority in Ireland makes it more susceptible to regulatory capture or regulatory influence by the regulated industry than in the USA. Also, it is argued that stand-alone agencies are more susceptible to regulatory capture than are agencies that are embedded within larger departments of government. The authors present a five-step process in regulatory capture, with the later steps being used by the regulated industry if the earlier ones have failed. Findings The authors find that if the regulated industry has difficulty achieving regulatory capture through influencing the executive branch of government, it can also attempt to influence the legislative and judicial branches, as evidenced by a regulatory episode the USA has recently completed. Ireland has also recently completed reforms that may make regulatory capture more difficult. With a complex regulatory structure including overlapping authority as in the USA, when one agency has been strongly influenced by the regulated industry, another agency may take action to protect the public. Originality/value The paper presents international evidence as to the effect of the administrative structure of regulators on regulatory outcomes. It tests a hypothesis that the more complex, overlapping allocation of regulatory authority in the USA makes it less susceptible to regulatory capture.
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Zanoni, Wladimir, et Gabriel Weinberger. « Effects of Childcare Subsidies on Employment and Earnings of Low-Income Mothers ». B.E. Journal of Economic Analysis & ; Policy 15, no 2 (1 avril 2015) : 589–619. http://dx.doi.org/10.1515/bejeap-2014-0128.
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Abstract This study examines how childcare subsidies funded by the Child Care and Development Fund (CCDF – the most widespread childcare subsidy program in the United States) affect the employment status and earnings of low-income mothers. Employing a rich database of administrative records, we compute instrumental variables and control function estimates of the program’s effects. As an exclusion restriction, we take advantage of differences in efficiency levels across administrative agencies that process subsidy applications and payments. CCDF-funded subsidies have short-term effects that are primarily driven by changes in the extensive margin of labor supply. Mothers who are either unemployed or earning closer to the upper cutoff of eligibility benefit the most from participation in this program.
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Kim, Sujeong, et Hyejin Bae. « Analyzing the Use of Public Language in Administrative Agency Press Releases : Focus on Sentence Accuracy ». Korean Association for Literacy 15, no 2 (30 avril 2024) : 345–73. http://dx.doi.org/10.37736/kjlr.2024.04.15.2.12.
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This study examined the actual use of public language in administrative agency press releases from the perspective of sentence accuracy. The actual use of public language in terms of sentences, which was dealt with as an item of comprehensive discussion in previous studies, was classified into more detailed types and exam ined, and high-frequency error types were identified by analyzing the frequency of errors by detailed type. To this end, among the public language diagnostic criteria of Min Hyunsik(2010), the items that can be classified into sentence aspects in the ‘accuracy’ area were used as the subject of discussion to establish the <Public Language ‘Sentence Ac curacy’ Analysis Criteria>. It was largely divided into ‘grammatically correct sen tence’ and ‘Korean-style sentence’ and again set sub-items to analyze press releases posted on the Gyeongsangbuk-do Office of Education and the Korea Housing Finance Corporation’s website. The results of this study can be used as the basis for deriving improvement measures that can be of practical help in writing press releases for administrative agencies.
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Raghuvanshi, Vijay Pratap, et Shiv Pratap Raghuvanshi. « Implications and future strategies on cost management for hospitals during and after COVID-19 ». International Journal Of Community Medicine And Public Health 7, no 6 (27 mai 2020) : 2405. http://dx.doi.org/10.18203/2394-6040.ijcmph20202507.
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The coronavirus disease (COVID-19) pandemic is throwing a new factor into hospitals calculations about how to proceed with current and future healthcare strategy implementations. As entire nations encourage their populations to remain stay home, quarantine, avoid coming out and wear masks till lockdown open, while healthcare providers doctors, nurses, technicians and other administrative staffs are more active than ever in response to the outbreak of the novel coronavirus. We expect a significant increase in costs after the pandemic due to change in services and infrastructure, use of personal protective equipment and extra sanitization used by medical staff. To identify ways to improve liquidity, cash flow and cost management due to damage done by COVID -19, we systematically reviewed journals on cost management in hospitals, reports from healthcare finance management agencies, conducted focus groups webinar and websites that includes health policies, healthcare management costs, finance and factors such as departmental cost management in hospitals. The results were clubbed into two parts i.e. one was healthcare revenue challenge and second was strategies for regenerate revenue during and after COVID-19. COVID-19 has shown a significant impact on the healthcare revenue cycle, financial operations, supply chain management, hospital operations and even for those who provide finances. Hospitals and healthcare systems needs to do the work on war footing in supply chain, clinical services, diagnostics services and operations management by ensuring that the management drives the strategies, transform process, create cost-reduction goals and identify possible sources of savings based on the organizations capital and liquid shortfall, using internal and external benchmarking.
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Power, Vincent JG. « The Relative Merits of Courts and Agencies in Competition Law—Institutional Design : Administrative Models ; Judicial Models ; and Mixed Models ». European Competition Journal 6, no 1 (avril 2010) : 91–127. http://dx.doi.org/10.5235/ecj.v6n1.91.
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Cohen, Elior. « Housing the Homeless : The Effect of Placing Single Adults Experiencing Homelessness in Housing Programs on Future Homelessness and Socioeconomic Outcomes ». American Economic Journal : Applied Economics 16, no 2 (1 avril 2024) : 130–75. http://dx.doi.org/10.1257/app.20220014.
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This study measures the impact of rapidly placing single adults experiencing homelessness in housing programs on future homelessness, crime, and health. Using a caseworker placement tendencies design and a novel dataset constructed by linking administrative records from multiple public agencies in Los Angeles County, I estimate that rapidly placing individuals in housing programs significantly reduces the likelihood of future return to the homeless support system, crime, and reliance on emergency cash assistance, yet it does not have a detectable effect on health services utilization. These findings demonstrate that rapid housing placements can have both rehabilitative and potentially cost-saving impacts. (JEL H75, I12, I38, K42, R23, R38)
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A. Hassaan, Abdel Karim, et Tagelsir H. Abdelatti. « الموجهات الإرشادية لإعداد الدراسات التفصيلية وتحديد خطوات تنفيذ المشاريع من أجــــل قيام مشاريع ناجحة من الفكرة الى التشغييل ». FES Journal of Engineering Sciences 9, no 3 (22 février 2021) : 66–71. http://dx.doi.org/10.52981/fjes.v9i3.698.
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This paper was prepared to introduce the importance of knowledge and awareness by adhering to international standards when establishing large economic projects (> 1.0 m $) through preparing a detailed feasibility study. This includes all stages of the project (from idea to operation) and identifies project outputs and indicators of success, in order to establish best projects and for the optimal use of public money, based on a comparison and clarification with some successful projects to benefit from their experience. In fact, most projects in the Sudan are not studied and implemented according to a disciplined professional hierarchy and international standards, which often leads to their failure. Therefore, defining this problem and describing the solution should be a professional duty, the greater of which is located in the economic, engineering, the administrative, and the executive sectors, but the opinion of the civil engineer still remains as a key factor from the idea to the operational (Rule of Thumb). To solve this problem, we proposed simple guidelines for establishing projects from the idea to the operating, benefiting from our experience with the Ministry of Finance and Economic Planning and the Islamic Development Bank, and guidelines from consultant homes and financing institutions in this regard. Finally, we think that our suggested guidelines can be used as basic platform for all those involved and those in charge of these projects, so that the Ministry of Finance and Economic Planning (the largest financier) can end up as binding directors (along the lines of purchase and contracting laws and regulations) to obtain the funding required to implement projects public financed with loans or grants by global or local funding agencies.
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Bae, Hyejin, et Sujeong Kim. « Analysis of ‘Publicity’ and ‘Information’ in Public Language of Administrative Agencies : Focusing on the Press Release of Gyeongsangbuk-do Office of Education and Korea Housing Finance Corporation ». Korean Association of General Education 18, no 3 (30 juin 2024) : 213–33. http://dx.doi.org/10.46392/kjge.2024.18.3.213.
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Since the Press Release of the Administrative Agency is it is necessary to deliver accurate information regarding Public Nature. If the Public Language of the Press Release undermines the publicity, some readers may perceive the Press Release itself negatively. In addition, if the information of the Press Release is not accurately communicated, the public may have difficulty understanding the content of the article. In particular, topics such as education and housing directly affect the lives of the people, so this is especially true. Therefore, in this study, press releases from the the Gyeongsangbuk-do Office and Korea Housing Finance Corporation of Education were analyzed focusing on Public Nature and Informativity. First, Public Nature was examined based on overbearing or authoritative expressions and discriminatory expressions, In the case of discriminatory expressions, direct, indirect, and personal information were examined. Next, Informativity was reviewed focusing on the format, quantity, and arrangement of information. As a result, there were few cases in which overbearing or discriminatory expressions were directly revealed in press releases from the Gyeongsangbuk-do Office of Education and the Korea Housing Finance Corporation. However, indirect discriminatory expressions or unnecessary personal information exposure were found. In terms of Informativity, errors were found in the format of information common to both institutions, and there were differences in the amount and arrangement of information in the two institutions. It is hoped that the results of this study, which reviewed Press Releases focusing on Public Nature and Informativity, will be helpful in writing better and easier to understand Press Releases.
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Sungsuwan, Nisit, et Rattaphong Sonsuphap. « The special economic zone : A regulation of cross-border trading in a developing economy ». Journal of Governance and Regulation 12, no 4 (2023) : 165–72. http://dx.doi.org/10.22495/jgrv12i4art16.
Texte intégralRésumé :
Special economic zones (SEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation (Zeng, 2021). This qualitative research aims to explain the readiness that drives the development of the Tak special economic zone of government agencies and entrepreneurs located in Mae Pa subdistrict, Mae Sot district, in Tak province of Thailand, in terms of both its social and economic aspects. In-depth interviews were conducted with ten key informants, employing purposive sampling. Content analysis and NVivo software were used to analyse the qualitative data. The findings revealed that the main obstacles and problems in developing the Mae Pa subdistrict special economic zone to achieve sustainability in the operation of government agencies are unclear bureaucratic regulations and a lack of legislation supporting the work of related agencies at the national and local levels. By inviting the prime minister to work groups in various committees, the government should prioritise the subdistrict administrative organisation. A town plan with the establishment of a centre for the integration of the Tak special economic development zone of each area based on public opinion, particularly among those who will be affected by this development, should be designed.
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Zeigler, Earle F. « Sport Management Must Show Social Concern as It Develops Tenable Theory ». Journal of Sport Management 21, no 3 (juillet 2007) : 297–318. http://dx.doi.org/10.1123/jsm.21.3.297.
Texte intégralRésumé :
Today sport and all other social institutions (e.g., religion, politics, finance) are confronted with the need to demonstrate that they are worthwhile and responsible. Sport managers should understand what sport’s status is and how and why such standing occurred. Difficult decisions, often ethical in nature, will have to be made as members of the sport management societies worldwide strive to continue developing this profession and discipline. These professionals need to decide to what extent they wish to live up to the broad ideals of the programs being promoted by public, semipublic, and private agencies for people of all types and ages. Those involved with professional preparation and scholarly endeavor urgently need a theory and a disciplinary model for administrative or managerial leadership of sport on a gradually improving, sound academic basis. Practitioners need an online service that provides them with scholarly applied findings as they seek to serve in the behaviorally oriented environment of today’s world.
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Dvojmoč, Miha, Andrej Sotlar et Vanja Erčulj. « Private Detective Activity in Slovenia – Organisation Matters ». DANUBE 14, no 2 (1 juin 2023) : 119–30. http://dx.doi.org/10.2478/danb-2023-0008.
Texte intégralRésumé :
Abstract A private detective in Slovenia may perform detective activities as an independent profession or on the basis of an employment relationship for a natural or legal person with a registered private detective activity (ZDD-1, 2011). Private detectives completed a questionnaire when they attended the annual training in June 2018 – almost half of Slovenian private detectives participated in the survey. The study results show that almost half of self-employed private detectives investigate more drug abuse at work and abuse of competition clauses, while private detective agencies conduct more civil, legal, and administrative proceedings than other organisational forms. Some private detectives do not perform private detective tasks as their main activity, but as a secondary activity, and those individuals for whom private detective work is their primary/main profession mostly deliver packages, write reports and collect debtors’ data on behalf of their clients.
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Laffin, Martin. « Explaining reforms : post-New Public Management myths or political realities ? Social housing delivery in England and France ». International Review of Administrative Sciences 85, no 1 (20 février 2018) : 45–61. http://dx.doi.org/10.1177/0020852317746223.
Texte intégralRésumé :
This article examines the assumption that recent reforms in social and public services can be understood as a transition from New Public Management to post-New Public Management. English and French social housing delivery are selected as two cases in which to test out this assumption, for ostensibly these delivery structures share significant cross-national, post-NPM similarities – a movement towards a more ‘enabling’ or steering role for central government, the creation of coordinating agencies, ‘decentralization’ initiatives, the extensive use of public–private arrangements to finance social housing and the involvement of a wide range of extra- and semi-governmental organizations. However, further investigation reveals that these reforms of delivery structures have not been predominantly driven by an unfolding post-NPM managerial or governance logic as the thesis assumes. Rather the reforms have been driven by the partisan electoral and ideological goals of central government policymakers within the context of institutional legacies and entrenched social values. Points for practitioners New Public Management and post-New Public Management have become the conventional wisdom on administrative reforms particularly in a comparative context. This article argues that these ideas reflect an impoverished understanding of public administration given that they assume that change occurs predominantly through the unfolding of managerial and/or governance logics. These logics exclude the critical role of the political parties and other socio-political factors, such as urban unrest, in driving change. This Anglo-French analysis of social housing delivery demonstrates the significance of these political factors in how policymakers define social problems, re-design and implement social housing service delivery systems.
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Ibrahim, Julianto. « CANDU DAN MILITER KETERLIBATAN BADAN-BADAN PERJUANGAN DALAM PERDAGANGAN CANDU DI JAWA PADA MASA REVOLUSI ». Jurnal Kawistara 6, no 1 (25 octobre 2016) : 76. http://dx.doi.org/10.22146/kawistara.15495.
Texte intégralRésumé :
During revolution era, Indonesian government used and traded opium for struggle funds. This decisionwas based on the fact that the social, economic and financial was shattered due to Japanese occupation.Whereas the government should provide substantial funds to pay the war operations, employeesalaries and soldiers, buy weapons of war, and pay representatives abroad. This paper constitutesas the result of historical studies, that is why it uses historical method and methodologies. Historicalmethod constitutes as a historian guidelines to find historical documents. Historian is like “handyman”who collects historical sources such as archives and documents in “warehouses” archives and libraries.When written sources are considered as not enough, then those will be held interviews with historicalactors involved directly or indirectly to the problem under study. Historical method constitutes aworks of historian from processing facts, explanations to the reconstruction of the results under study.Methodology provides the framework of thinking as historian, that is why, it needs to pay attentionto the concepts and theories in preparing the events of the past. This study is based on the methodfrom Ernst Bernheim, that are heuristic, criticism, auffassung and darstellung. Indonesian governmentfully managed and controlled the opium trade and circulation in Java. The management was led bythe Vice President Office assisted by two ministries, namely the Ministry of Finance and Ministry ofDefence Quartermaster Section. Under those two ministries, there was the Mayor Administrative Officeof Opium and Salt in Surakarta which coordinated major offices in several cities, especially in Kediriand Yogyakarta. The Administrative Office of Opium and Salt in Kediri stored raw opium. Then, rawopium was sent to processing factory in Wonosari and Beji Klaten. The cooked opium was sent to TheAdministrative Office of Opium and Drug in Yogyakarta or The Mayor Administrative Office of Opiumand Salt in Surakarta. This office in Surakarta authorized to issue raw opium to the struggle agencies tobe sold to the territory of republic, occupied Netherlands area or smuggled abroad.
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Nyingchia, Dr Kwei Haliday. « Evaluating the ability of the National Agency for Financial Investigation of Cameroon and the Nigerian Economic and Financial Crimes Commission in combating Money Laundering ». Scholars International Journal of Law, Crime and Justice 5, no 7 (27 juillet 2022) : 294–304. http://dx.doi.org/10.36348/sijlcj.2022.v05i07.007.
Texte intégralRésumé :
Illicit financial flows remain a serious problem to both developed and developing countries with tremendous negative impact on the economy. Although the police is there to investigate offences, certain offences are more sophisticated in nature thereby, necessitating the establishment of specialized agencies to investigate such offences. Nigeria and Cameroon have very common similarities when it comes to corruption and efforts to eliminate it led to the creation of the Economic and Financial Crimes Commission (EFCC) and the National Agency for Financial Investigation (ANIF). These agencies have the mandate to fight against money laundering and terrorist financing but the mandate of the EFCC is more extended with tremendous powers to investigate and directly prosecute offenders. ANIF does not have such powers and only report to the prosecution after investigation. This is attributed to the fact it is Financial Intelligence Unit (FIU) whose functions are usually limited to collection, analysis and dissemination of information related to money laundering, associated predicate offences and the financing of terrorism. Cameroon has opted for the administrative model lodged within the Ministry of Finance. The objective of this paper is that it seeks to make a comparative study of the EFCC and ANIF in the fight against financial crimes and to draw a line as to the model that is more efficient. To achieve this, a qualitative research approach was adopted. Accordingly, the doctrinal method was used which enabled us to do an on desk analysis of the available secondary and primary data on the EFCC and ANIF. This paper recommends that more sophisticated means should be given to the EFCC and that the CEMAC sub region should adopt the Nigerian model which has proven to be more successful in combating illicit financial flows.
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Lee, B. Brian, Haeyoung Shin, William Vetter et Dong Wuk Kim. « Management of income statement variables to report small positive earnings numbers ». Asian Review of Accounting 25, no 1 (6 février 2017) : 58–84. http://dx.doi.org/10.1108/ara-09-2015-0091.
Texte intégralRésumé :
Purpose Charting the earnings numbers reported by Korean firms produces a bell curve, but for a sharp discontinuity in the area surrounding zero. The purpose of this paper is to investigate if and how a large segment of Korean managers might manage accounting numbers to produce the observed result. Design/methodology/approach This study adopts an empirical research method using Korean listed firms as a sample. The primary focus of investigation is on major income statement variables that might produce the observed results in earnings from operations and net income. Findings Managers of Korean firms opportunistically use almost all income statement variables to influence earnings numbers. They manage revenues and selling, general & administrative expenses to report small positive earnings from operations, but manage non-operating gains (losses) to report small positive net income. Research limitations/implications This paper does not answer several questions related to loss avoidance. First, the paper did not examine which actions, such as discretionary accruals, opportunistic business decisions, or bogus transactions, were employed to affect line items on the income statement. Second, the paper did not investigate what specific incentives trigger Korean managers to report small positive earnings. Korean firms have traditionally raised capital by borrowing funds from creditors and governmental agencies. Thus, they may be concerned that reporting losses would reduce their borrowing capacity. Finally, corporate governance, such as CEO tenure and option grants may influence the extent of earnings management to avoid losses, but most corporate governance data for Korean companies must be manually collected. Accordingly, these subjects are left for future studies as well. Originality/value This study contributes to accounting literature by reporting how managers of Korean firms artificially coordinate major income statement variables and report small positive earnings figures, noting the differences between earnings management investigating methodology and ones used in previous studies.
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Buha, Volodymyr, Hanna Buha et Anastasiia Yali. « LEGAL REGULATION OF CONTROL AND SUPERVISION OF NON-BANKING FINANCIAL INSTITUTIONS ». Baltic Journal of Economic Studies 8, no 4 (30 novembre 2022) : 26–33. http://dx.doi.org/10.30525/2256-0742/2022-8-4-26-33.
Texte intégralRésumé :
The purpose of the article is to distinguish between the regulatory and legal approaches to the interpretation of the definitions of "supervision" and "control"; to establish the general purpose of control and supervision over the activities of non-bank financial institutions; to consider the methods of regulatory and legal regulation of verification and identification of the client when concluding a loan agreement. The scientific discussion on the problem of legal regulation of control and supervision over the activities of non-banking financial institutions is presented. It is established that the need to form an effective state regulation of the development of the national economy and economic institutions in a market environment leads to the creation of an effective system of financial control. The concepts of "financial control" and "control function of finance" are distinguished. It is determined that the basis of the control function of finance is the movement of financial resources, and through the implementation of financial control the possibility of influencing the process of production, accounting and consumption is realized. The conclusion is made that rating agencies and credit history bureaus should become necessary elements of the system of state regulation and supervision by the National Bank of Ukraine over the activities of non-state financial institutions, which should occupy a mandatory place in information stories related to the regulation of supervision and the use of other administrative and legal means of control over the activities of non-state financial institutions. Results. The concepts of control and supervision over the activities of non-banking financial institutions are distinguished; the peculiarities of the formation of rating agencies and ensuring the effective operation of credit history bureaus are established; indicative criteria for assessing the necessary degree of supervision over the activities of a credit company were determined, which include: the book value of assets; market share of the credit company; the number of previous violations of the law. It is established that the main control and supervisory functions of the National Bank of Ukraine are: protection of clients' rights, compliance with the standards of service provision and requirements for their advertising; ensuring transparency and disclosure of information; ensuring impeccable business reputation of owners and managers; counteracting anti-competitive activities; combating abuse and illegal activities; control over the exercise of their powers.
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Zamaslo, Olha T., et Anna V. Zarivna. « The System of Electronic Tax Administration in Ukraine in the Context of Global Digitalization ». Business Inform 4, no 555 (2024) : 244–52. http://dx.doi.org/10.32983/2222-4459-2024-4-244-252.
Texte intégralRésumé :
At the present stage of economic development, when technologies are actively transforming all spheres of life, the introduction of electronic tax administration is an important factor in ensuring the stability and development of the country. Effective collection and processing of tax information is of utmost importance to ensure financial discipline, efficiency and the ability of the State to finance social and economic programs, ensuring seamless operation. The use of advanced information technologies in this area opens up new prospects for increasing efficiency, reducing administrative difficulties and improving interaction between government agencies and taxpayers. Therefore, the purpose of this article was to study the issues of the theoretical foundations of the organization of the electronic tax administration system, analyze its development and effectiveness of its use in Ukraine in the context of digitalization, research of global trends and developments and outlining development prospects in the long run. To achieve this goal, approaches to the interpretation of the concept of electronic taxation, the reasons for the development of this type of tax administration, the advantages of its use for taxpayers and tax authorities were considered. The purpose and efficiency of such implemented services and applications as the electronic cabinet, the service for submitting electronic reports and documents, the system of electronic administration of VAT and the sale of fuel, the «Pulse» service, such application as «My Tax Service», are also analyzed. The dynamics of the growth of users of the electronic cabinet is analyzed; the number of documents submitted, including by type; the number of electronic documents submitted to the Unified Register of Tax Invoices and the Unified Register of Excise Tax Invoices in recent years. The main components of the transformation of electronic administration of taxes in the world are considered; it is studied what applications and services have been implemented to improve the presentation of electronic reporting in the digital space; receiving consultations through chatbots, conducting inspections, etc., in recent years in countries such as Poland, Mexico, Australia, China, Spain and others. Promising directions for the development of electronic tax administration for Ukraine are outlined.
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Lucey, Mary Catherine. « Competition law enforcement in Hong Kong SAR and in Ireland : similar and atypical ». Journal of International Trade Law and Policy 18, no 2 (17 juin 2019) : 108–23. http://dx.doi.org/10.1108/jitlp-10-2018-0042.
Texte intégralRésumé :
Purpose This paper aims to understand the emergence, operation and evolution of judge-centred models for the enforcement of competition law in Ireland and in Hong Kong SAR. The public enforcement model in Hong Kong chimes with the Irish regime where competence to adjudicate on competition law violations and to impose sanctions is intentionally reserved exclusively to judges. This design choice renders the Irish and Hong Kong regimes both similar to each other and atypical on the global stage, where in many jurisdictions an administrative competition agency investigates suspected infringements, makes determinations of infringements and may penalise infringers. Design/methodology/approach This paper starts by detailing the current competition law architecture in each jurisdiction. Then, it examines closely the discourse (expressed in consultations, experts’ reports and Parliamentary documents) in the lengthy period preceding their introduction. This approach aims, firstly, to understand why judicial models were chosen over more familiar administrative ones and, secondly, to unearth any similar concerns which had a bearing on the choice of atypical design. Next, it analyses some implications of the judicial model in operation for, firstly, parties; secondly, the administrative competition agencies; and, thirdly, the evolution of competition law. Findings It finds the existence of similar concerns surrounding due process/separation of power arose in each jurisdiction. Other similar strands include a sluggish political appetite which delayed reform. Each jurisdiction actively sought to inform itself about international experience but did not feel obliged to copy the enforcement dimension even where substantive prohibitions were persuasive. Research limitations/implications It shines a light on the independent response by two small Common Law jurisdictions, which does not converge with popular administrative international models of competition law enforcement. Practical implications It is hoped that the decades-long experience in Ireland may interest those involved in Hong Kong competition law, which is at a comparatively fledgling stage of development. Originality/value This is an original research and appears to be the first paper exploring the atypical approaches taken in Hong Kong SAR and Ireland to designing locally suited regimes for the enforcement of competition law.
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Bayomei, Samah, Faten Derouez, Mujtaba Ramadan, Abdallah Mohammedzain, Eltahir Salim, Yasser ,. Soliman et Mahmaod Alrawad. « Harnessing Institutional Agility for a More Effective and Efficient Government Organization ». WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (4 septembre 2023) : 1849–62. http://dx.doi.org/10.37394/23207.2023.20.162.
Texte intégralRésumé :
Every business relies on its employees, and their attitude toward their job and the results they achieve directly impact the organization's stability and performance. To ensure that the organizational effectiveness process runs smoothly, motivating employees to participate actively is crucial. Without their cooperation and assistance, considerable energy may be wasted. In a competitive global environment, employee productivity is linked to several issues that can hinder an organization's success. Therefore, this study aims to investigate the factors that influence employees' productivity, determine if there is a connection between productivity elements and employee work, and evaluate how incentives affect employees at work and their productivity. The study involved selecting a sample of 116 individuals from different Saudi government agencies, including administrative personnel and managers. The data was gathered using survey questions and analyzed using several statistical techniques. The study results indicate that out of the five tested factors, four of them significantly influence productivity. These factors are health issues, stress, workplace environment, and personality traits. On the other hand, sleep deprivation was found to have no impact on productivity. Accordingly, employees in government organizations acknowledge that addressing health issues, reducing stress levels, improving the work environment, and developing positive personality traits are all critical aspects of enhancing the organization's productivity and achieving its objectives.
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Feryando, Feryando. « Implementation of Compensation Claim's Mechanism through Pretrial for Error in Persona in the Criminal Justice System ». Ius Poenale 2, no 2 (31 décembre 2021) : 137–48. http://dx.doi.org/10.25041/ip.v2i2.2234.
Texte intégralRésumé :
An error in persona in the implementation of the criminal justice system is a type of destructive action by law enforcement officers that can cause harm to someone. The use of authority by investigators to arrest and detain and detention and prosecution by public prosecutors is a concrete form of persona error. This study focused on the mechanism of a compensation claim through pre-trial due to a persona error in implementing the criminal justice system and an impediment to the implementation of the pre-trial judge's decision on the granting of the compensation claim. The method used is normative and empirical juridical research. The results showed that the mechanism of a claim for compensation through pre-trial due to an error in person in implementing the criminal justice system was carried out fundamentally at the formulation stage. These formulations outlined in the Code Of Criminal Procedure (Kitab Undang-Undang Hukum Acara Pidana/ KUHAP) and Government Regulation Concerning Implementation of The Book of Criminal Procedure Law as a basis for the implementation of pre-trial and the application stage. The statutory factors of Decree of the Minister of Finance of the Republic of Indonesia Number: 983 / KMK.01 / 1983 (Keputusan Menteri Keuangan RI Nomor 983/KMK.01/1983) are an impediment in implementing the pre-trial judge's determination of the compensation claim because the regulation governs administrative procedures that are lengthy and involve government agencies.
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Арабаджийски et Nikolay Arabadzhiyski. « Improving public finance management in Bulgaria ». Journal of Public and Municipal Administration 5, no 2 (28 juin 2016) : 26–34. http://dx.doi.org/10.12737/20537.
Texte intégralRésumé :
The purpose of this study is to present legislative amendments aimed at improving the system of public finance management in Bulgaria. Public bodies and public administration agencies authorized to manage public finances are reviewed. The focus of the research are basic laws (repealed and acting) governing the formation of the budget subsystem, construction and operation of the revenue and control subsystems of public finance management in the period from 1991 to 2016. An attempt is made to defend the claim that the legislative changes undertaken during the 25 years of Bulgaria’s democratic development coupled with the adoption of European standards have significantly improved the efficiency of public finance management in Bulgaria.
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Komarnytska, І. « Actual issues of combating crimes in the financial sphere ». Analytical and Comparative Jurisprudence, no 1 (29 mai 2023) : 344–47. http://dx.doi.org/10.24144/2788-6018.2023.01.56.
Texte intégralRésumé :
The article analyzes the issue of combating crimes in the financial sphere, establishes the essence of financial responsibility as an institution of financial law. The establishment of Ukraine as a state governed by the rule of law provides for the limitation of various forms of illegal behavior of subjects in the financial sphere and their administrative responsibility. This type of crime poses a significant threat to social relations, as it involves systematic encroachment on financial resources, which mostly ensure the stable, managed, orderly existence of people's lives in society.
The concept of responsibility as a category of administrative law was considered and it was established that this concept is a much broader phenomenon, because, in addition to measures of legal responsibility, financial responsibility also includes measures of prevention, termination and recovery.
The article also highlights the ideas that position the consideration of combating crimes in the financial sphere as a type of administrative responsibility. The issue of combating crimes in the financial sphere, as an important phenomenon for Ukrainian society, is highlighted.
The financial component in the economic system of the state plays a significant role. Finance has turned from a mechanism into a driving force of the economy. At the same time, there are trends towards an increase in the number of illegal encroachments in the financial sphere. Today, financial crimes are characterized by a high level of latency. This indicates the development of financial crime, as a result of which the country's economy is damaged, which prevents the state from effectively implementing its functions and creating conditions for the development of society and the existence and reproduction of the economy.
The nature of crime in the financial sphere makes it difficult to detect and prevent crimes. And if detection and disclosure of crimes in the financial sphere is relatively active, then less attention is paid to prevention issues. Although it is easier to prevent a crime than to detect, disclose, investigate and compensate for the damages caused by this crime. At the same time, crime prevention in the financial sphere is a priority area in the work of law enforcement agencies.
However, despite the wide range of measures taken by the authorities to prevent offenses in this area, it is too early to say that the state has succeeded in everything. All this conditions the study of a wide range of issues of combating offenses in the financial sphere.
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Hudspeth, Nancy, et Gerard Wellman. « Equity and public finance issues in the state subsidy of public transit ». Journal of Public Budgeting, Accounting & ; Financial Management 30, no 2 (4 juin 2018) : 135–55. http://dx.doi.org/10.1108/jpbafm-02-2018-0014.
Texte intégralRésumé :
Purpose Public transit is an essential service for people without access to an automobile, particularly those who are low income, elderly, or with disabilities. Previous research has found that large urban transit agencies receive less state funding per ride provided than suburban agencies. The paper aims to discuss this issue. Design/methodology/approach Using data from the National Transit Database for 37 of the largest US transit agencies, the authors create a panel data set of services provided and sources of operating funds for the period 1991-2009. The authors develop an equity index that represents the difference between the share of state funding that an agency receives and the share of the total transit rides in the state that it provides. The authors use fixed-effects regression modeling to examine the determinants of fiscal balance and the equity index. Findings The authors find that the share of an agency’s operating funds that come from dedicated taxes is a significant predictor of fiscal health as measured by its fiscal balance; reliance on passenger fares and provision of bus service are significant predictors of operating deficits. The equity index finds that large agencies receive less than their fair share of state transit funding based on ridership. Practical implications Dedicated tax revenues are a key ingredient to transit agencies’ fiscal stability. Transit agencies’ fiscal condition in states and localities that do not have a dedicated tax could benefit from such a tax. Social implications Transit is an essential service for people who are unable to drive or own an automobile; funding inequities maintain old patterns of segregation and isolation for “transit dependents.” Originality/value This study supports earlier research finding that large agencies receive less than their fair share of state funding based on ridership. It contributes to the literature on transportation equity and transit finance.
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Mayorga, Fabricio Franco. « Coordination and Coherence Problems of the Public Policy for Modernization at the Executive Branch of Peru ». Revista del CLAD Reforma y Democracia, no 70 (1 janvier 2018) : 127–62. http://dx.doi.org/10.69733/clad.ryd.n70.a152.
Texte intégralRésumé :
Since the 1990s, the structure of the Executive Branch in Peru tended to organize through the creation of specialized agencies in different sectors. This produced an organizational and functional fragmentation in the way public interventions are managed, substantially increasing the challenges of intra and intersectoral coordination and coherence in the management of public policies that political authorities must perform. This division of labor produces a management style that is unlikely to focus in an articulated way on the causes and solutions of public problems, particularly those that have a multi-causal dimension and require an intersectoral approach such as the policy of modernizing public management. This policy aims to introduce changes in the general rules that organize the management of public policies and organizations and has multiple actors involved in its design and execution. Some of them are ministerial divisions and agencies dependent on the Prime Minister’s Office and the Ministry of Finance, which are part of the center of government. To analyze the case of the modernization policy, semi-structured interviews were conducted to 13 managers and advisors in charge of directing, designing and implementing the respective policy, in addition to a review of the regulations and the different consultancy management reports. Most of the senior officials involved agreed that this policy has weak levels of coordination and limited coherence in the programs developed by the stakeholders of both sectors. This is reflected in the lack of a shared vision, the lack of mechanisms for exchanging information and rules of interaction between the stakeholders, and the diffuse awareness that the general objective of this public policy cannot be achieved if the institutional objectives of each actor are not aligned. The paradox is that these actors, as part of the center of government, have the coordination of priority public policies among their main functions. In this context, the agency model that promotes organizations mainly focused on an institutional objective, with greater administrative autonomy, seems to have contributed to a centrifugal logic in the development of this policy. The operation of these stakeholders is not aligned to the theoretical assumptions that support their prevalence in the current State structure.
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Weidenfeld, Katia, et Alexis Spire. « Punishing tax offenders in France and Great Britain : two criminal policies ». Journal of Financial Crime 24, no 4 (2 octobre 2017) : 574–88. http://dx.doi.org/10.1108/jfc-05-2016-0030.
Texte intégralRésumé :
Purpose Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material. Design/methodology/approach The study done in France relies on interviews conducted with representatives of law enforcement agencies on public statistics and on an innovative database compiled from nearly 600 cases submitted to the judiciary. The comparison with Great Britain is developed through interviews conducted with different participants in the fight against tax fraud and statistical information. Findings This paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against tax dodgers, in practice, both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. This strategy leads to the over-representation of certain categories of taxpayers. Despite the commonalities resulting from the numerous filters before prosecution, the penal strategy takes on two different shapes on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment. The French tax authority continues to use the criminal procedures mainly as a financial instrument for the improved restitution of stolen taxes. The policy of Her Majesty’s Revenue and Customs, supported by the “Sentencing Guidelines”, aims much more at obtaining exemplary convictions. Originality/value Based on a large empirical material, this paper highlights the different outcomes of the criminal trials against tax evaders in the two countries.
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Vasyliev, V. M. « The concept and types of subjects of countering offenses in the entrepreneurial sphere ». Bulletin of Kharkiv National University of Internal Affairs 81, no 2 (13 décembre 2018) : 38–45. http://dx.doi.org/10.32631/v.2018.2.03.
Texte intégralRésumé :
Theoretical approaches to the definition of the notion of the subject of counteraction to offenses are described. For this purpose, the notion of the subject of management, the subject of policing was established. The notion of a subject of an offense in the sphere of entrepreneurship is defined: a system of state and non-state bodies, public organizations, social groups and citizens whose activities are focused on eliminating the causes and conditions that give rise to and provoke offenses in the sphere of economic commercial activity (entrepreneurship), preventing these offenses from different stages of incorrect behavior of participants of relations in the field of entrepreneurship, as well as bringing them to the legal first responsibility.
In addition, the above subjects were systematized in this study and their circle was determined. The main ones were highlighted: President of Ukraine, Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine; local governments; Ministry of Finance of Ukraine; Ministry of Economic Development and Trade of Ukraine; State Fiscal Service and its structural units (except for customs control at the border); State Inspectorate of Ukraine; National Bank of Ukraine; revenue authorities and fees of Ukraine. A special group of subjects has been identified, those who have administrative and jurisdictional powers.
It has been concluded that most of the subjects of counteracting crimes in the field of entrepreneurial activity in Ukraine are state organizations, and the process of counteraction is directly implemented by carrying out the financial and economic control over the activity of participants of legal relations in the field of entrepreneurship by the overwhelming majority of the mentioned agencies. The implementation of such functions, for the majority of subjects of counteracting crimes in the field of entrepreneurship, is not the main, but the secondary task, along with the main powers that are not directly related to the considered problem.
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García-Unanue, Jorge, José Luis Felipe, Carlos Gómez-González, Julio del Corral et Leonor Gallardo. « External constraints on Spanish municipal sports agencies’ finances ». Academia Revista Latinoamericana de Administración 29, no 2 (6 juin 2016) : 198–215. http://dx.doi.org/10.1108/arla-06-2015-0121.
Texte intégralRésumé :
Purpose The purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level. Design/methodology/approach The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models. Findings The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance. Research limitations/implications The main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions. Practical implications The information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development. Originality/value Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.
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Uhr, John. « Testing the Policy Capacities of Budgetary Agencies : Lessons from Finance ». Australian Journal of Public Administration 55, no 4 (décembre 1996) : 124–34. http://dx.doi.org/10.1111/j.1467-8500.1996.tb02566.x.
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Gavkalova, Nataliia, Liudmyla Akimova, Alina Zilinska, Sergij Lukashev, Lyudmyla Avedyan et Oleksandr Akimov. « FUNCTIONING OF UNITED TERRITORIAL COMMUNITIES AND IDENTIFICATION OF MAIN PROBLEMS OF ORGANIZATIONAL SUPPORT OF LOCAL BUDGET MANAGEMENT ». Financial and credit activity problems of theory and practice 2, no 43 (29 avril 2022) : 107–17. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3708.
Texte intégralRésumé :
The importance of the study of the united territorial communities functioning and the identification of the main problems of organizational support of local budget management are substantiated. It has been studied that the issues related to the development of organizational support of local budget management are insufficiently researched in the domestic scientific literature. The paper clarifies that the decentralization of government should ensure the democratization of society, combine administrative, political, fiscal decentralization and involves the transformation of the interaction between governmental agencies and citizens, NGOs and businesses. The regulatory framework for the reform process is provided. Problems of united territorial communities development are identified. One of the first of them is the problem of proper implementation of the territorial community functions, which is intertwined with the filling of the UTC budget, the formation of financial resources sufficient to adequately finance the urgent social needs of communities based on the principle of subsidiarity, implementation of their economic and technological development. Conditions for the formation of able-bodied territorial communities are provided. The own and delegated powers of the united territorial communities in Ukraine are studied. The factors and subjects of ensuring the financial capacity of territorial communities are singled out and generalized. As a result, the well-established interaction of the subjects of financial relations under the influence of both external and internal factors will help meet the legitimate needs and interests of local communities. The basic legislative bases of the mechanism of voluntary association of territorial communities are generalized. It is determined that the current state of local budgets does not seem to be the best, which hinders the complex tasks assigned to local authorities: scarcity of their own sources of income, almost complete dependence on the state budget, lack of transparency of budgetary relations in providing financial assistance from the center, additional assistance revenues and economic expenditure of budget funds. According to the analysis conducted by the authors, a set of problems of organizational support of local budgets is proposed.
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Houlberg, Kurt. « Administrative economies of scale in local government in Denmark ». Scandinavian Journal of Public Administration 15, no 1 (15 mars 2011) : 41–61. http://dx.doi.org/10.58235/sjpa.v15i1.16195.
Texte intégralRésumé :
The Danish Local Government Reform in 2007 reduced the number of municipalities from 271 to 98 and the number of Regions from 14 to 5 along with major changes in tasks, finances and the equalisation scheme. One of the objectives of the reform was to realize administrative economies of scale. Measured by administrative costs, this article concludes that the amalgamated municipalities so far have not realized the expected administrative economies of scale. It is, however, also shown that the potential economies of scale prior to the Reform was inflated in a Reform legitimating process. Before as well as after the Reform, administrative economies of scale exist if analysing on administrative costs. Technically administrative costs by decentralised agencies, however, cannot be calculated and are therefore not included in the analysis. Basing the analysis instead on administrative personnel, including administrative staff employed at schools, kindergartens etc., the conclusion is that larger municipalities do not spend less resources on administration than smaller municipalities.
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Rajkumar, K. Prabakkar. « Administration of Micro-credit by National Bank ». Ushus - Journal of Business Management 6, no 2 (5 juin 2007) : 18–24. http://dx.doi.org/10.12725/ujbm.11.2.
Texte intégralRésumé :
The United Nations has designated the year 2005 as the "International year of Micro-Credit". The Micro Finance (MF) initiatives of NABARD have evolved as a sustainable social movement over a decade by now. The design and content of these innovations have remained dynamic in tandem with the changing needs of the micro finance sector in the Country. These initiatives have attracted the attention of a wide range of stakeholders. Large number of formal and informal agencies has joined the NABARD in this unique process of soda-economic engineering. The relevance of the micro finance programme was greatly enhanced the interest of all participants through the core strategies of SHG — bank linkage, which was built around a simple but basic aspect of human nature — the feeling of self-worth.
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Swati, Singh, Bansal Suhel, Ali Shahbaaz et Alam Noor. « Implementation of Decentralized Techniques in E-Commerce Website ». BOHR International Journal of Internet of things, Artificial Intelligence and Machine Learning 1, no 1 (2021) : 11–13. http://dx.doi.org/10.54646/bijiam.002.
Texte intégralRésumé :
After the Coronavirus Pandemic struck in 2020, administrative agencies around the globe had imposed strict lockdowns in every sector. The biggest of them was imposed in India. The only things allowed was the essential services like medical and grocery. But due to the sudden panic of the unknown disease there was a huge rush to buy and stock items. Long queues and crowd were developed which may lead to rapid transmission of the virus. We as a team tried to find a solution, by putting their shops on online so that they can take orders remotely and distribute it without the risk of long queue and infection. Gromore Shoppe is developed in order make these small local shops online. Retail owners can now catalogue their products on web and take orders from the locality, can process them quickly and distribute them with minimal risk of contact. This solution will first time introduce them with web and its benefits and make them sufficient enough so that they even can expand easily and effectively.