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Artykuły w czasopismach na temat "Social budgets"
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Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities". University Economic Bulletin, nr 38 (3.07.2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.
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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the development of administrative-territorial units. A number of legislative and normative acts on regulation of the process of formation of budgets of local self-government are generalized. The priority tasks of the budget policy concerning support of territorial communities, strengthening of their tax capacity, increase of efficiency of coordination of activity of bodies of state power and local self-government are determined. The article is based on the establishment of an effective institutional framework for the formation of local self-government budgets in the system of social development of territorial communities. The field of application of results. System of state financial regulation, budgetary policy, budget system. Conclusions. The development of the budget system is possible by ensuring the sustainability of the formation of local government budgets in the system of social development of territorial communities, activating their innovation-investment component and strengthening the influence on the socio-economic development of administrative-territorial units. The importance of further enhancing the effectiveness and efficiency of the formation of local government budgets is conditioned by the need to increase the efficiency of the management of public financial resources in the conditions of their constraints, the development of a strategy for the development of local government budgets and the creation of institutional conditions for increasing their self-sufficiency, taking into account the cyclical nature of economic fluctuations and the impact of exogenous and endogenous factors in financially -budgetary environment. At this stage, the important task is to implement effective transformations of the system of forming local budgets by supporting voluntary associations of territorial communities, which necessitates the increase of efficiency and efficiency of administrative decisions of executive bodies and local governments in the field of strategic budget planning. It is advisable to improve the system of monitoring the socioeconomic efficiency of local government budget expenditures by using qualitative and quantitative indicators, introducing medium-term budget planning at the local level, adhering to the principle of transparency and accountability of local self-governance bodies to the public. Important tasks are improving the system of formation of local budgets taking into account application of modern financial-budget methods and tools; Creation of effective incentives to ensure the interest of local self-government bodies in the growth of their own income base and increase their level of responsibility for the use of budget resources; ensuring adequate revenues to local government budgets, and increasing the efficiency of the use of budget resources.
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Johnson Kennedy, Posma Sariguna. "Is There Competition in Budget Policy of Education and Defense in Indonesia?" International Journal of Economics and Financial Research, nr 82 (15.06.2022): 58–62. http://dx.doi.org/10.32861/ijefr.82.58.62.
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This study aims to see whether competition occurs in determines defense budget policies and education budgets. This study uses a quantitative research method by the empirical mathematical model to see the effect of the defense budget policy on the education budget in Indonesia. From the regression results, it turns out that Indonesia’s budget policies for defense and education have not reduced each other. This situation cannot be responded to well because the two budgets are still minimal compared to all national income and the entire budget. It is recommended that the defense and education budgets be increased because they relate to social welfare.
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Gershuny, Jonathan. "Time Budgets as Social Indicators". Journal of Public Policy 9, nr 4 (październik 1989): 419–24. http://dx.doi.org/10.1017/s0143814x00008278.
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The social indicators movement sought to establish a system of social accounting that was broader than the money-based national income accounts. Specialized studies of social trends in housing, health, crime, and so forth could be successful in illuminating a specific area of social life, but together they became obstacles to the achievement of the ideal of an integrated set of social accounts. Even if crime and housing have a relationship the statistics generated within each domain are together incommensurable.
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Brooks, Jenni, Wendy Mitchell i Caroline Glendinning. "Personalisation, personal budgets and family carers. Whose assessment? Whose budget?" Journal of Social Work 17, nr 2 (23.06.2016): 147–66. http://dx.doi.org/10.1177/1468017316638554.
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Summary The policy of personalisation in English adult social care prioritises choice and control by service users over the support they receive. Carers also have rights to assessments and support, but these rights have developed separately, so interdependencies between carers and service users may be overlooked. Moreover, it may be difficult to reconcile these divergent policies in routine practice. This article reports findings from a study examining the roles played by carers in England in the processes of assessment, support planning and management of personal budgets for disabled and older people. The study was conducted between January 2011 and February 2013. It involved a survey of 16 adult social care departments across 2 English regions, and interviews with personalisation and carers lead officers in three local authorities. The Framework approach was used to manage the data, and analysis was done thematically. Findings Practice was fragmented and inconsistent. Carers were reported to be involved in service users' assessments, and also asked about their willingness and ability to continue caring, but not necessarily about their own needs. Separate carers' assessments were reported to be usually offered, but take-up was low and lead officers' opinions about their value varied. Any help given by carers reduced the level of service users' personal budgets, but there was no evidence that carers' own needs (as identified in carers' assessments) were taken into account. Applications Greater clarity and consistency is needed, especially the linking of service users' and carers' assessments and finding appropriate ways to meet both. These changes will become increasingly urgent with the implementation of the 2014 Care Act.
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Savchuk, Svitlana, Antonina Demianiuk i Myroslava Hupalovska. "The role of expenditures of local budgets of Ukraine in ensuring socio-economic development of the regions". Herald of Ternopil National Economic University, nr 4(98) (20.02.2021): 52. http://dx.doi.org/10.35774/visnyk2020.04.052.
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Introduction. Current trends in the growth of demand for public goods at the local level increase the expenditures of local budgets for their financial support. Transformation processes in Ukraine to increase the role of local budgets necessitate a clear distribution of sources of tax revenues between the levels of the budget system in direct proportion to the financing of local budgets and the introduction of an effective mechanism for effective financing of local budgets through ensuring the socio-economic development of regions.The purpose of the research is to substantiate the scientific and practical basis of the role of expenditures of local budgets of Ukraine in ensuring the socio-economic development of regions.Research methods are based on the dialectical method of scientific knowledge and a systematic approach to the study of local budget expenditures of Ukraine in terms of budget decentralization using methods of scientific abstractions and analogies, analysis and synthesis, economic and statistical analysis to study the role of local budget expenditures in ensuring socio-economic development of the regions.Results. The directions of activity of local authorities in the context of regulation of social and economic development of regions are considered and defined. The system of indicators according to which the monitoring of socio-economic development of regions is carried out is researched. Expenditures of local budgets of Ukraine of social orientation and expenditures on economic activity in the context of determining their impact on the socio-economic development of the regions are analyzed. The role of regional target programs as an important means of effective application of program-targeted budgeting is determined. The directions of growth of influence of expenses of local budgets in definition and maintenance of priorities of social and economic development of regions are outlined. Prospects. Further research is important to focus on increasing the efficiency of expenditure of local budgets in the context of ensuring the socio-economic development of the regions.
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Jackson, Myles W. "Natural and Artificial Budgets: Accounting for Goethe's Economy of Nature". Science in Context 7, nr 3 (1994): 409–31. http://dx.doi.org/10.1017/s0269889700001769.
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The ArgumentThis article explores the relationship between Goethe's administration of the duchy of Saxe-Weimar-Eisenach and his investigation of nature. The notion of the budget was crucial to both enterprises. In Goethe's morphological and mining works, nature's budgets were a heuristic tool by which one could elucidate natural processes. Goethe applied his epistemological approach of investigating nature to the realm of social order. Law, order, balance, and budget formed the basis of Goethe's financial reform of the duchy. He tried, unsuccessfully, to construct artificial budgets, which were intended to mirror natural budgets to guide his plans of reform.
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Fisher, Joseph G., James R. Frederickson i Sean A. Peffer. "Budgeting: An Experimental Investigation of the Effects of Negotiation". Accounting Review 75, nr 1 (1.01.2000): 93–114. http://dx.doi.org/10.2308/accr.2000.75.1.93.
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Despite the common use of negotiations to set budgets in practice, accounting research has focused primarily on budgets set unilaterally by subordinates, while goal-setting research in management has focused primarily on budgets set unilaterally by superiors. In addition, budgeting research in accounting has focused almost exclusively on the planning aspects of budgets to the exclusion of their motivational aspects. This study complements prior research in two ways. First, the study examines how budgets and the economic consequences of the budget-setting process differ when budgets are set through a negotiation process vs. when set unilaterally. The study also considers factors associated with negotiation agreement and the relation between agreement and the economic consequences of negotiated budgets. Second, the economic consequences examined are budgetary slack and subordinate performance, allowing us to address the trade-offs between the planning and motivational aspects of budgets. Negotiated budgets differ from unilaterally set budgets in a manner consistent with social norms and/or information transfer occurring during negotiations. Both the budgets and the economic consequences of the budgetsetting process differ when budgets are set through a negotiation process where superiors have final authority in the event of a negotiation impasse vs. when set unilaterally by superiors. Further, negotiation agreement significantly affects the economic consequences of negotiated budgets. Budgets set through a negotiation process ending in agreement contain significantly less slack. A failed negotiation followed by superiors imposing a budget has a significant detrimental effect on subordinate performance.
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Adambekova, G. K., i M. S. Tulegenova. "On the theory and problems of budget allocation in Kazakhstan". Bulletin of "Turan" University, nr 3 (4.10.2020): 246–51. http://dx.doi.org/10.46914/1562-2959-2020-1-3-246-251.
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In modern conditions, regions in Kazakhstan are developing unevenly, and there is a noticeable disparity. The article considers a number of reasons that contributed to the development of this asymmetry: significant differences in the financial and economic situation of the regions, lack of financial independence, as well as differences in the main indicators of the social sphere. The fact that the budgets of the Republic, regions and individual cities are not balanced with the available resources is highlighted. Accordingly, the budgets of different levels do not receive revenues sufficient to solve problems in the social sphere and the economy to cover mandatory expenses. The state needs to decide how to distribute power and responsibility for solving financial and economic problems between the center and the regions, as well as redistribute available resources between budgets of different levels, and develop inter-budgetary relations. The article examines the sources of budget resources, levers of influence on the overall economic situation in the region, the regional budget mechanism and the internal structure of the regional budget mechanism. The influence of the mechanism of budget resources distribution on the socio-economic development of regions is studied, the Republican and local budgets, the regulation of budget revenues and their distribution are considered. The paper uses complex and systematic approaches to the processes and phenomena under study.
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Chluska, Jolanta, i Dorota Adamek-Hyska. "Accounting perspective on the budgets of Częstochowa and Dąbrowa Górnicza on the eve of the Second Republic of Poland". Zeszyty Teoretyczne Rachunkowości 2018, nr 98 (154) (28.06.2018): 69–86. http://dx.doi.org/10.5604/01.3001.0012.1547.
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From the perspective of the period 1918-2018, it is possible to conclude that budget is the most important economic, political and social institution in both the state sector and the self-government sector. Budget related assumptions are major determinants of each municipality’s accounting, from financial planning, through recording to reporting. The article aims to present the informative value of budgets and their structures in 1918 in two selected municipalities, i.e. Częstochowa and Dąbrowa Górnicza. In addition, partial comparative analysis was made of both municipalities’ 1918 budgets and their structures and budgets for the year 2018. Research methods employed in the article are predominantly based on critical analysis of the budgets, relevant reports, partial records and other documents for 1918 and 2018. The analysis comprised materials in the National Archives in Częstochowa and Katowice, in libraries and in digital databases. Fragmentary legal regulations that were binding in the interwar period were analysed along with domestic literature devoted to public finance and budget accounting.
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Rafli, Muhammad Nur, i Vita Fitria Sari. "Pengaruh PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah". JURNAL EKSPLORASI AKUNTANSI 3, nr 3 (7.10.2021): 486–500. http://dx.doi.org/10.24036/jea.v3i3.384.
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The objective of this study is to determine the effect of of local revenue budgets (PAD), time over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure changes on local government in Sumatra. The sampling technique used is purposive sampling. The sample of this study using 51 districts/cities in Sumatra Island period of 2016-2019. The type of data used secondary data obtained from from local government financial report (LKPD) and the website of DJPK Kemenkeu RI. The analytical method used is panel regression. The results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while local revenue budgets (PAD) and fiscal stress does not significantly effect to budget social assistance expenditure changes on local government in Sumatra of 2016-2019.
Rozprawy doktorskie na temat "Social budgets"
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Lambert, Susan. "Managing lives, managing budgets : images of affordability". Thesis, Cardiff University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364647.
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Bechberger, Elena K. "Regaining control of the social budgets : fiscal commitment and social insurance reform in France and Germany 1990-2005". Thesis, London School of Economics and Political Science (University of London), 2007. http://etheses.lse.ac.uk/2928/.
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Over the past two decades the corporatist-continental welfare states of France and Germany have come under strong budgetary stress. As social expenditure accounts for around half of public spending in both countries, its retrenchment has been prominent on the political agenda. However, governments seeking to contain social spending face the problem that due to the institutional characteristics of the countries' social insurance programmes, a large share of the social budget is pre-committed and largely outside their control. This study analyses how France and Germany have dealt with the strong pressures for retrenchment on the one hand, and high barriers for reform on the other between 1990 and 2005. By identifying systematic links between specific institutional commitment devices, cost-containment strategies and outcomes, it sheds light on the causal mechanisms behind the concept of path-dependency. It demonstrates that contrary to common perceptions, the de-facto degree of fiscal commitment in the French and German welfare states differs quite considerably between insurance sectors and individual schemes. These differences have a systematic effect on the degree to which the governments in both countries have regained influence over the determination of spending in these schemes and therefore over their social budgets. According to the 'old politics' of the welfare state tradition and fiscal institutionalism literature, the nationally distinct actor constellations with regard to corporatist relations and budgetary allocation processes in the two countries should lead to different reform developments. This study challenges these arguments and shows that the motives and influence of the identified actors are strongly mediated by sectoral institutions. This strengthens arguments for a closer combination of both 'new' and 'old' arguments in welfare reform research, as well as for a more differentiated, scheme-specific perspective in analysing path-dependent reform processes and institutional lock-in.
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Matanga, Sive. "Determining budgeting skills of government social grant holders". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/18454.
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The lack of budgeting skills in Government Social Grant recipients has significantly added to an inability in many of the grant recipients to address the existing poverty in their households. This situation has been exacerbated due to exploitation of social grant recipients by illegal money lenders charging excessively high interest rates trapping grant recipients in a vicious cycle of perpetuating debt. In remote rural areas poverty and lack of literacy and numeracy skills go hand in hand. Psycho-social and economic factors play a role in grant recipients’ poor budgeting and financial decision making skills, contributing to them falling into debt in the first place. Aggravating the situation is legislation that limits access to financial resources of those without employment, rendering illegal money lenders the financial entity providing finance by default. The research was conducted in a poor rural area around Tarkastad, Eastern Cape and sought to identify challenges caused by, amongst others, the lack of decent education, poverty and poor budgeting skills, all negatively influencing different social grant holders. Analysis of data from this qualitative study took place by means of a thematic classification against the background of a critical theoretical framework. The researcher believes that this study shed light on issues surrounding exploitation by illegal, unregistered money lenders and that the suggested recommendations, if implemented, may bring about a change in lending patterns and saving behaviour of communities in remote areas.
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Gunnarsson, Sanna. "Local carbon budgets as a tool for sustainability transitions : Three emerging narratives of change and governance". Thesis, KTH, Urbana och regionala studier, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-298451.
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This study takes as a starting point that climate change must be seen as interrelated with other social, technological, political, and ecological challenges of our times, and that it is closely linked to the local arena of policy and planning. By this, the study is guided by the notion that sustainability transitions are needed to combat climate change. The aim of this study is to explore if and how local carbon budgets can be a tool for municipal governance in facilitating sustainability transitions. Through an analysis of narratives of change and modes of governing, the aim is pursued by studying how the local carbon budgets developed at the Climate Change Leadership node at Uppsala University approaches a framework for transition, and how these local carbon budgets have been received by municipal planning and policy actors in two case studies: Nyköping and Järfälla municipality. The study uses a qualitative case study approach with semi-structured interviews, document analysis and participatory observation as its methods. From the results and analysis, three narratives of change emerged: Tweak the system, Re-invent the system, and Shake the system. The three narratives suggest different pathways for sustainability transitions, as well as different approaches to local governance. In conclusion, the results of this study suggest that the local carbon budgets can be several different tools for sustainability transitions, and what kind of tool it becomes is dependent on what narratives of change and approach to local governance that shapes it. Finally, the study highlights the importance of using local carbon budgets to their full potential, allowing them to question, challenge and reimage what kind of change is needed and how it can come about, if more transformative sustainability transitions are to be reached.
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Chang, Tina R. "Social behavior and activity budgets of captive mandrills (Mandrillus sphinx) : a comparison of a traditional exhibit and an ecologically representative habitat". Thesis, Georgia Institute of Technology, 1991. http://hdl.handle.net/1853/30988.
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Komarev, Iliya. "La place des budgets dans le dispositif de contrôle de gestion: une approche contingente". Phd thesis, Université Montesquieu - Bordeaux IV, 2007. http://tel.archives-ouvertes.fr/tel-00259505.
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La thèse vise à réétudier la place des budgets dans le contrôle de gestion compte tenu de l'utilisation croissante de nouveaux outils de planification et contrôle, souvent non comptables, comme les tableaux de bord. Un modèle explicatif est proposé et testé sur un échantillon d'entreprises françaises. Tout d'abord, une étude historique est réalisée pour permettre de comprendre dans quelles conditions le budget a été intégré dans les pratiques des entreprises et pourquoi se voit-il remplacé de nos jours par d'autres outils. Un modèle des relations structurelles reposant sur la théorie de la contingence et les théories comportementales est ensuite construit pour mettre en évidence les facteurs conduisant à la réduction de l'importance des budgets par rapport aux tableaux de bord. Le modèle permet d'expliquer aussi bien les pratiques qui reposent solidement sur les budgets, que celles qui les rejettent radicalement. Les résultats des tests statistiques corroborent la thèse de la place contingente des budgets dans le dispositif de contrôle de gestion. Cependant, cette contingence n'est pas linéaire. Dans les entreprises affichant les meilleures performances, l'action croissante des facteurs de contingence (l'incertitude de l'environnement, les stratégies de domination par la qualité, le style de leadership progressiste de la direction) ne provoque pas la baisse proportionnelle de l'importance des budgets par rapport aux tableaux de bord, ni la réduction proportionnelle de l'envergure du système budgétaire. Les actions parfois contradictoires des facteurs de contingence conduisent à une adaptation contingente sélective mieux traduite par un modèle systémique. En outre, les données montrent que même au plus fort de l'action des facteurs de contingence la « gestion sans budget » se révèle inefficace.
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Joly, Iragaël. "L'allocation du temps au transport — De l'observation internationale des budgets-temps de transport aux modèles de durées". Phd thesis, Université Lumière - Lyon II, 2005. http://tel.archives-ouvertes.fr/tel-00087585.
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Les budgets-temps de transport sont réputés stables depuis plusieurs décennies. Etablie sur les travaux fondateurs de Zahavi, cette conjecture suppose que la moyenne par agglomération des temps quotidiens de transport est d'une durée invariable d'une heure. Cette stabilité suggère une gestion paradoxale des gains de temps à deux niveaux. Tout d'abord, au niveau urbain, les gains de vitesse n'ont pas été utilisés pour passer moins de temps dans les transports, mais pour aller plus loin. Ensuite, rapportées au comportement individuel d'allocation des temps, les gains de temps n'ont pas été consacrés à d'autres activités. La mise en cause progressive de cette conjecture nous conduit à une démarche en trois temps. Tout d'abord, la première partie redéfinit le sens de la proposition de Zahavi et précise la portée novatrice de sa vision des comportements de mobilité. Dans un second temps, notre comparaison internationale des budgets-temps de transport met l'accent sur l'articulation des espaces-temps offerts par la ville. Elle semble indiquer un réinvestissement et un probable surinvestissement des gains de temps en transport supplémentaire. Tous deux attirent l'attention sur les limites des politiques urbaines et des transports en matière de régulation des mobilités et du développement urbain. Le troisième temps traite de la substitution attendue entre les temps de transport et d'activités, qui soulève la question des relations entre les durées d'activités et celle de la représentation de la demande dérivée de transport. Notre analyse de la dimension temporelle de la mobilité individuelle soumet l'idée selon laquelle le choix du temps de transport relève à la fois du coût d'accès aux opportunités et de l'activité en soi. Un modèle microéconomique de l'allocation des temps aux activités est proposé afin d'intégrer le double rôle du temps de transport. Puis, un modèle de durées est appliqué aux budgets-temps de transport de Lyon. Il révèle l'influence d'attributs individuels, les relations avec les budgets-temps des autres activités et il caractérise la dynamique temporelle du processus de mobilité.
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Gash, Alexander, i n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.
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Gash, Alexander. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365858.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
Full Text
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Villesèque-Dubus, Fabienne. "Systèmes budgétaires et identité organisationnelle". Habilitation à diriger des recherches, Université Montpellier II - Sciences et Techniques du Languedoc, 2010. http://tel.archives-ouvertes.fr/tel-00736568.
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Ce mémoire d'habilitation à diriger des recherches a pour objectif de souligner et de caractériser, au travers de nos travaux empiriques, l'adaptabilité des systèmes budgétaires, leur capacité à traduire l'identité de l'organisation, et par là de fournir des éléments d'explication à leur étonnante pérennité. En particulier, l'observation puis l'interprétation de ces rôles nous a conduite à identifier l'existence d'une dualité quant aux fonctions de l'outil, dualité qui s'exprime au travers de différentes rationalités traduites par l'outil. Le budget, s'il semble s'imposer dans la plupart des organisations comme l'un des instruments principaux de contrôle joue en effet un rôle important en matière sociale et politique. Sa mission organisationnelle serait double, d'une part destinée au contrôle des réalisations et des performances, et s'exprimant par la recherche d'une cohérence et d'une rationalité instrumentale, d'autre part orientée vers la recherche d'une cohérence sociale et politique. Celle-ci traduit le rôle joué par les systèmes budgétaires dans les processus de cohésion organisationnelle et d'intégration d'une part, dans les processus politiques et à visée externe d'autre part. Ce double aspect n'a cependant pas été observé comme le résultat de phénomènes de découplages stricts, fondés sur des décalages ou des contradictions entre l'utilisation pour le pilotage interne et celle pour les utilisateurs externes, mais comme un jeu de complémentarité entre modes d'utilisation et rationalités internes et externes. De façon générale, ce mémoire montre que loin d'être dépassé, le budget est non seulement très présent au travers des études de terrain réalisées, mais qu'il est aussi largement légitime dans les organisations, ne serait-ce que parce qu'il est le reflet de leur identité, mais aussi parce qu'il leur apporte la légitimité nécessaire à leur fonctionnement, leur pérennité et leur survie.
Książki na temat "Social budgets"
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Controle social e política redistributiva no orçamento participativo. Vitória: EDUFES, 2007.
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Guy, Hewitt, i Commonwealth Secretariat, red. Engendering budgets: A practitioners' guide to understanding and implementing gender-responsive budgets. London: Commonwealth Secretariat, 2003.
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Kamanga, Irene. Analysis of social sector budgets in Zambia, 1980-1994. [Lusaka]: Govt. of the Republic of Zambia, 1995.
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Powell, Jason L. Social welfare, personal budgets and care: A case study. New York: Nova Science Publishers, 2011.
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Kakeibo no naka no Shōwa. Tōkyō: Bungei Shunjū, 2007.
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(Zimbabwe), National Association of Non-Governmental Organisations. The 2012 national budget analysis. Harare]: NANGO, 2012.
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Guy, Hewitt, i Commonwealth Secretariat, red. Gender budgets make more cents: Country studies and good practice. London: Gender Section, Commonwealth Secretariat, 2002.
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Budlender, Debbie. Gender budgets make more cents: Country studies and good practices. [London]: Commonwealth Secretariat, 2002.
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Naome, Chakanya, red. The social and economic impacts of the tariff measures announced in the 2011 and 2012 national budgets of Zimbabwe: Focusing on industry, informal economy, and the poor. Harare: Poverty Reduction Forum Trust, 2012.
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1956-, Bakker Isabella, i Canadian Centre for Policy Alternatives., red. Where are the women?: Gender equity, budgets, and Canadian public policy. Ottawa: Canadian Centre for Policy Alternatives, 2008.
Znajdź pełny tekst źródłaCzęści książek na temat "Social budgets"
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Gorina, Elena. "Regional Social Budgets, Russia". W Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-31816-5_3095-1.
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Dunbar, Robin I. M. "Time Budgets and Other Constraints". W Primate Social Systems, 90–105. Boston, MA: Springer US, 1988. http://dx.doi.org/10.1007/978-1-4684-6694-2_6.
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Gingrich, Simone, Christian Lauk, Thomas Kastner, Fridolin Krausmann, Helmut Haberl i Karl-Heinz Erb. "A Forest Transition: Austrian Carbon Budgets 1830–2010". W Social Ecology, 417–31. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-33326-7_20.
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Schimanke, Dieter. "The Peculiarities of the Social Security Systems (Indirect State Administration)". W Public Administration in Germany, 91–103. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_7.
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AbstractThe welfare state comprises—besides other parts of social policy—the social security systems which provide insurance cover for the five risks of illness, long-term care, occupational accidents, old age (pension) and unemployment. The social security budgets equate to 17.7% of GDP or some 45% of public budget expenditure. The social security systems have had a unique status in the German public sector since their foundation in the late nineteenth century. On the one hand, as legally independent institutions, they enjoy a certain degree of autonomy and therefore constitute the ‘indirect state administration’. On the other hand, the steering by federal legislation (direct state administration) is quite intensive. However, in implementing this legislation, the institutions are only subject to limited state supervision, which is restricted to legal supervision (Rechtsaufsicht). Moreover, the social security institutions can appeal to the social courts against the orders of the supervising state administration.
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Houtepen, Rob, i Ruud ter Meulen. "Personal Budgets for the Elderly: A Case Study in Dutch Solidarity". W Solidarity in Health and Social Care in Europe, 365–71. Dordrecht: Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-015-9743-2_16.
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Musekiwa, Editor, i Catherine Needham. "Co-commissioning at the Micro-Level: Personalised Budgets in Health and Social Care". W The Palgrave Handbook of Co-Production of Public Services and Outcomes, 249–63. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-53705-0_13.
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Fujiwara, Taku. "Social Integration and Acceptance of Emerging Sanitation Infrastructure in Japan". W Global Environmental Studies, 189–207. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-7711-3_11.
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AbstractAvailability and sustainable management of the sewerage system are extremely important as sanitation infrastructure to achieve Sustainable Development Goal 6. Japan has become a depopulated society since 2010, and therefore sewerage systems in Japan will face difficulties because of the decrease in human resources, deterioration of the facilities, and limited budgets. Although innovative sanitation technologies to overcome these issues are strongly required, various barriers inhibit the development, implementation, and technology diffusion. The author and his research group have developed “dual dissolved oxygen control system in oxidation ditch process” through three-way university–industry–government partnerships. This chapter summarizes the history of the development, social acceptance, and expansion to other cities of the technology and analyzes the social integration and acceptance process. The key elements behind the success of this project are as follows: (1) enthusiasm of all stakeholders toward the shared goal, (2) win-win relationships among stakeholders and respect for each other, (3) research and development considering future applications and technology diffusion, (4) participation of local governments as important stakeholders, (5) agreement of the municipal parliament of Konan City, and (6) registration of the technology to “JS Innovation Program,” by Japan Sewage Works Agency.
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Bracci, Enrico, i Danny Chow. "When is Personalisation Considered a Form of Co-production? The Case of Personal Budgets Reform in English Social Care". W Co-production in the Public Sector, 41–57. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-30558-5_4.
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Taylor, Donald H. "Social Security". W Balancing the Budget is a Progressive Priority, 77–84. New York, NY: Springer New York, 2012. http://dx.doi.org/10.1007/978-1-4614-3664-5_8.
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Collier, Stephen J. "Budgets and Biopolitics". W Post-Soviet Social. Princeton University Press, 2011. http://dx.doi.org/10.23943/princeton/9780691148304.003.0007.
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This chapter focuses on budgetary reform. In debates about neoliberalism and neoliberal reform, the government budget is often viewed as a key locus in which it is possible to observe the absolute antinomy between substantive provisioning and formal rationalization. “Budgetary austerity”—understood as a key component of structural adjustment and, thus, of neoliberal reform—presents an image of social welfare goals sacrificed to demands of scarcity (or the demands of international capital markets). However, seen in a somewhat broader view, it becomes apparent that the government budget—far from being a site in which these two forms of rationalization are opposed—is among the most critical sites in which the tricky relationship between formal rationality and substantive provisioning is constituted as an explicit target of technocratic reflection and management in modern states.
Streszczenia konferencji na temat "Social budgets"
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Ichim, Cristinel. "Insurance and Social Asistance Expenditure from Local Budgets". W The 16th Economic International Conference New Challenges and Opportunities for the Economy 4.0, May 7-8th, 2020, Suceava, Romania. LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/ncoe4.0.2020/15.
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Kirjanen, A. "ДОЛГОСРОЧНОЕ БЮДЖЕТНОЕ ПРОГНОЗИРОВАНИЕ: ПОДХОДЫ И КЛЮЧЕВЫЕ ПРОБЛЕМЫ". W Perspektivy social`no-ekonomicheskogo razvitiia prigranichnyh regionov 2019. Институт экономики - обособленное подразделение Федерального исследовательского центра "Карельский научный центр Российской академии наук", 2019. http://dx.doi.org/10.36867/br.2019.77.92.021.
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Вопросы несбалансированности региональных бюджетов ставят задачу выявления внутренних резервов развития, что требует наличия выстроенной системы стратегического, включая долгосрочное бюджетное, планирования. Ввиду отсутствия единых подходов к осуществлению процесса прогнозирования, необходим анализ регионального опыта. The Issues of imbalance of regional budgets pose the problem of identifying internal reserves of development, which requires a system of strategic, including longterm budget, planning. Due to the lack of common approaches to building the forecasting process, it is necessary to analyze the regional experience.
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Wu, Xiaowei, Bo Li i Jiarui Gan. "Budget-feasible Maximum Nash Social Welfare is Almost Envy-free". W Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/65.
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The Nash social welfare (NSW) is a well-known social welfare measurement that balances individual utilities and the overall efficiency. In the context of fair allocation of indivisible goods, it has been shown by Caragiannis et al. (EC 2016 and TEAC 2019) that an allocation maximizing the NSW is envy-free up to one good (EF1). In this paper, we are interested in the fairness of the NSW in a budget-feasible allocation problem, in which each item has a cost that will be incurred to the agent it is allocated to, and each agent has a budget constraint on the total cost of items she receives. We show that a budget-feasible allocation that maximizes the NSW achieves a 1/4-approximation of EF1 and the approximation ratio is tight. The approximation ratio improves gracefully when the items have small costs compared with the agents' budgets; it converges to 1/2 when the budget-cost ratio approaches infinity.
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Shcherban, Elena. "FINANCIAL INDEPENDENCE OF MUNICIPALITIES AND LOCAL BUDGETS". W 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018h/11/s03.060.
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Suleymanov, Elchin, Farhad Rahmanov i Anar Eminov. "Comparative Analysis of Budget Expenditures on Social Sphere in Russia, Kazakhstan and Azerbaijan". W International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01840.
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Azerbaijan, Russia and Kazakhstan as Post-Soviet countries are known fortheir oil-gas industry and its huge share in their economies. Considering these mentioned points, these countries are supposed to be the most relevant countries for common analysis. The role of social related expenditures in the state budgets was examined throughout the years for all three countries comparatively. By this analysis, it is targeted to define the differences and similarities in budget structure of these countries. Due to specific relevant structures and to resource-rich points, these countries have different revenue and expenditure policies than other post-soviet countries. These countries manage oil revenues to improve social-economic conditions of the country. Accordance of increasing oil revenues, education, health, and social defense expenditures as main social expenditure types in these countries increased until recent oil price shocks. Considering huge share of oil sector in these countries, it is crucial to examine the impacts of recent decline of oil prices on social expenditures in these countries. In this study, share of social related expenditures in the budget of these countries are comparatively analyzed in the period 1992 and 2015 years.
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Petrova, Galina V., i Valery I. Stupakov. "Value principles constitutional law: budgetary protection interests state and society". W Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ypiq1127.
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The relevance of the work lies in identifying current trends in strengthening civil initiative budgeting, public control over budgets and public finances to strengthen the principles of democracy and judicial protection at the constitutional level. The novelty lies in the assessment of the legal positions of society and the state regarding the value parameters of budgetary and constitutional provisions as mechanisms for protecting the rights of citizens in the public sector. The purpose of the article is to consider topical constitutional-legal and budgetary-legal problems of increasing the value of constitutional provisions as the basic principles of legal regulation of protecting the budgetary interests of the state and society. Special methods of legal and informational analysis have been used to study innovative approaches to protecting the budgetary provision of constitutional rights of citizens. The results of the study include a set of legal approaches to improve the level of budgetary protection of citizens and the state within the framework of constitutional democracy. They cover judicial review of budget disputes to protect the rights of citizens to compensation payments and social security supplements, increase budgetary activity at the local level through initiative budgeting. As part of the discussion, it is concluded that the model of budgetary control based on the results of budget execution should be consistent with the constitutional principles of budgetary federalism and democracy. The consequences of the conclusion state that the participation of citizens at the stages of the budgetary process of local self-government helps modeling and public monitoring of draft budgets, reduces the risks of misuse of budgets and increases control over the compliance of budget reporting with real results of economic activity.
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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak i Inna Demianenko. "Development of rural areas through fiscal decentralization". W 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.
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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.
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Tavbulatova, Zulaj Karievna. "Defining Approaches To Determining Nature Of Subsidized Regional Budgets And Its Typology". W SCTCGM 2018 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.03.02.193.
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Tashtamirov, Magomed. "Territorial Subsidized Budgets Of Russia: Trends, Problems And Peculiarities". W International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.143.
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Tskhovrebov, Soslan V., Dmitry A. Yakovenko i Mstislav D. Yakovenko. "Centres of economic growth of the Russian Far East". W Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.hjyd6006.
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The Far East is a region that has been developing more slowly than other regions of the Russian Federation for a long time. The problems of the development of the region are natural and geographical - the severity of the climate over a large area of the region, remoteness from the federal center, infrastructural - the poor development of intra-regional ties, problems with transport, social - low (compared to the average Russian indicators) provision of residents with medical, educational and other public services. The weak development of industry, low GRP and, as a result, the high dependence of the budgets of the Far Eastern subjects of the Federation on transfers from the federal budget are serious problems of the Far East. In order to develop the region, the state program of the Russian Federation «Socio-economic development of the Far Eastern Federal District» has been developed. The main goals of the state program are: the formation and development of territories of advanced socio-economic development with favorable conditions for attracting investments in the Far Eastern Federal District and the development of economic growth centers of the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, and some others. The plans for the social development of economic growth centers, developed by the regions of the Far East and financed to a large extent from the federal budget, can play a key role in this.
Raporty organizacyjne na temat "Social budgets"
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Martin, Matthew. The Crisis of Extreme Inequality in SADC: Fighting austerity and the pandemic. Oxfam, Development Finance International, Norwegian Church Aid, maj 2022. http://dx.doi.org/10.21201/2022.8793.
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The COVID-19 pandemic has worsened the extreme inequality in Southern African Development Community (SADC) countries, and pushed millions into poverty. The economic crisis continues due to the obscene global vaccine inequality. As of end March 2022, a dismal 14% of SADC citizens had been fully vaccinated against COVID-19, compared with 65.5% in the United States and 73% in the European Union. In 2021, with infections rising in SADC, the critical health, social protection and economic programmes put in place by most governments in 2020 were rolled back and replaced with austerity, in the context of growing debt burdens and lack of external support for country budgets. Such austerity has been built into IMF programmes in the region. Recovering from the pandemic, however, offers SADC governments a once-in-a-generation opportunity to do what their citizens want: increase taxes on the wealthy and large corporations, boost public spending (especially on healthcare, education and social protection), and increase workers’ rights as well as tackling joblessness and precarious work. With external support, including through debt relief and aid, they could reduce inequality drastically and eliminate extreme poverty by 2030.
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Martin, Matthew. The Crisis of Extreme Inequality in SADC: Fighting austerity and the pandemic. Oxfam, Development Finance International, Norwegian Church Aid, maj 2022. http://dx.doi.org/10.21201/2022.8793.
Pełny tekst źródłaStreszczenie:
The COVID-19 pandemic has worsened the extreme inequality in Southern African Development Community (SADC) countries, and pushed millions into poverty. The economic crisis continues due to the obscene global vaccine inequality. As of end March 2022, a dismal 14% of SADC citizens had been fully vaccinated against COVID-19, compared with 65.5% in the United States and 73% in the European Union. In 2021, with infections rising in SADC, the critical health, social protection and economic programmes put in place by most governments in 2020 were rolled back and replaced with austerity, in the context of growing debt burdens and lack of external support for country budgets. Such austerity has been built into IMF programmes in the region. Recovering from the pandemic, however, offers SADC governments a once-in-a-generation opportunity to do what their citizens want: increase taxes on the wealthy and large corporations, boost public spending (especially on healthcare, education and social protection), and increase workers’ rights as well as tackling joblessness and precarious work. With external support, including through debt relief and aid, they could reduce inequality drastically and eliminate extreme poverty by 2030.
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Hall, Sarah, Mark Vincent Aranas i Amber Parkes. Making Care Count: An Overview of the Women’s Economic Empowerment and Care Initiative. Oxfam, listopad 2020. http://dx.doi.org/10.21201/2020.6881.
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Across the globe, unpaid care and domestic work (UCDW) sustains communities and economies, provides essential care for children, sick and elderly people and those living with disabilities, and keeps households clean and families fed. Without unpaid care, the global economy as we know it would grind to a halt. Yet this work falls disproportionately on women and girls, limiting their opportunities to participate in decent paid employment, education, leisure and political life. Heavy and unequal UCDW traps women and girls in cycles of poverty and stops them from being part of solutions. To help address this, Oxfam, together with a number of partners, has been working in over 25 countries to deliver the Women’s Economic Empowerment and Care (WE-Care) programme since 2013. WE-Care aims to reignite progress on gender equality by addressing heavy and unequal UCDW. By recognizing, reducing and redistributing UCDW, WE-Care is promoting a just and inclusive society where women and girls have more choice at every stage of their lives, more opportunities to take part in economic, social and political activities, and where carers’ voices are heard in decision making about policies and budgets at all levels. This overview document aims to highlight the approaches taken and lessons learned on unpaid care that Oxfam has implemented in collaboration with partners in sub-Saharan Africa and Asia.
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Roantree, Barra, Karina Doorley, Theano Kakoulidou i Seamus O'Malley. Budget 2022. ESRI, grudzień 2021. http://dx.doi.org/10.26504/qec2021win_sa_roantree.
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This Article outlines and assesses changes to the tax and welfare system announced as part of Budget 2022. It first looks at the main taxation measures announced before turning to employment, education and social welfare supports. It then considers the effect of the package of measures as a whole on the incomes of households using representative survey data from the Survey of Incomes and Living Conditions run on SWITCH – the ESRI’s tax and benefit microsimulation model – and ITSim – an indirect tax microsimulation model developed jointly by the ESRI and the Department of Finance. The Article concludes with some brief reflections on inflation forecasts and the policy-making process.
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Lindberg, Lars. Individanpassat stöd och service för personer med funktionsnedsättning – modeller i Norden. Nordens välfärdscenter, listopad 2021. http://dx.doi.org/10.52746/pnhs7819.
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På vilket sätt och hur kan modeller för individanpassat stöd som personlig budget stärka genomförandet av FN:s konvention om rättigheter för personer med funktionsnedsättning? Med personlig budget avses en penningsumma som beviljas den enskilde på basis av en bedömning av servicebehovet och kalkylering av en budget för ändamålet. Den enskilda kan för sin budget köpa den service hen behöver. Personlig budget är i bruk inom social- och hälsovården i flera länder. I Norden är personlig assistans främsta exemplet på sådana lösningar, men även andra modeller har prövats och tagits in inom social- och hälsovården, till exempel valfrihetssystem och ökade möjligheter för brukare att välja leverantör. I rapporten presenteras ett antal system för individanpassat stöd till personer med funktionsnedsättning som har genomförts i Norden och erfarenheterna av dessa. Kartläggningen har gjorts gemensamt av Nordens välfärdscenter och Institutet för hälsa och välfärd, THL, i Finland. Rapporten kommer att vara ett underlag i ett förslag till en kommande reform av stöd och service för personer med funktionsnedsättning i Finland.
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Lenhardt, Amanda. Development Finance for Socioeconomic Programming in Response to Covid-19. Institute of Development Studies (IDS), listopad 2021. http://dx.doi.org/10.19088/cc.2021.009.
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The Covid-19 crisis led multilateral and bilateral donors to revise their funding strategies to respond to the crisis and to adapt existing programming to the new context it created. This resulted in changes to overall allocations, with some countries increasing aid commitments and institutions like the World Bank scaling up lending to low- and middle-income countries while others have cut aid budgets due to low economic growth and demands on domestic resources at home. Changes in aid volumes and disbursal mechanisms are anticipated to have significant impacts on low- and middle-income countries’ abilities to cope with the crisis in the short term, and the targeting of these investments are likely to have a lingering effect on recoveries for years to come. Although aid makes up a small proportion of countries’ available finance to tackle the Covid-19 crisis, “other financing options such as foreign direct investment, workers’ remittances, and taxes – have fallen and are slow to recover” (Prizzon, 2021). Aid finance will therefore be critical to many countries’ short-term responses to Covid-19 and capacities to abate longer-term negative impacts on social and economic outcomes as countries begin to recover. This report gives a broad overview of trends in bilateral, multilateral, and private foundations’ funding strategies over the course of the pandemic to highlight observable shifts in practice. The review is based on a rapid search of funding announcements from a selection of bilateral donors, a selection of multilateral institutions, and overall trends reported by foundations. The report also includes evidence reported by secondary literature on finance for development over the course of the Covid-19 crisis.
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Gelber, Alexander, Damon Jones, Daniel Sacks i Jae Song. Using Non-Linear Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test. Cambridge, MA: National Bureau of Economic Research, kwiecień 2017. http://dx.doi.org/10.3386/w23362.
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Levin, Stephanie, Daniel Espinoza i Michael Griffith. Supporting students experiencing homelessness: District approaches to supports and funding. Learning Policy Institute, wrzesień 2022. http://dx.doi.org/10.54300/557.894.
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This study examines how five school districts work to serve students experiencing homelessness. We draw on interview data with homeless program staff, including coordinators, liaisons, and social workers, and budget data to describe how the districts identify and address the needs of students experiencing homelessness, how districts fund and staff their programs, and the challenges that districts confront in meeting the needs of students experiencing homelessness.
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Lindberg, Lars. Personalised Support and Services for Persons with Disabilities – mapping of Nordic models. Nordens välfärdscenter, listopad 2021. http://dx.doi.org/10.52746/nqrb1733.
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In what way and how can models for personalised support such as personal budgeting strengthen the implementation of the UN Convention on the Rights of Persons with Disabilities? Personal budgeting refers to a sum of money that is granted to the individual on the basis of an assessment of the need for service and calculation of a budget for this purpose. The individual can buy the service he needs for his budget. Personal budgeting is in use in social and health care in several countries. In the Nordic region, personal assistance is the main example of such solutions, but other models have also been tried and adopted in social and health care, such as systems of freedom of choice and increased opportunities for users to choose a provider. The report presents a number of personalised systems for support for people with disabilities that have been implemented in the Nordic countries and their experiences. The mapping was carried out jointly by the Nordic Welfare Center and the Finnish Institute for Health and Welfare (THL). The report will be considered when forming a proposal for a future reform of support and services for people with disabilities in Finland.
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Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, wrzesień 2022. http://dx.doi.org/10.19088/k4d.2022.145.
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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic growth. To effectively transition from aid, most low-income countries (LICs) need to upgrade their PFM and governance systems to meet the different scale, resources, accountability mechanisms, and capacity-building requirements of a middle-income country (MIC). The absence of the above empirical evidence may be due to the complexity of measuring the impact of PFM reforms as the results are non-linear, difficult to isolate from other policies to establish causality, and manifest in a longer time frame. However, through comparative country studies, the consequences of deficient PFM and governance have been well documented. So impaired budgetary planning, implementation, and reporting, limited fiscal transparency, weak accountability mechanisms, resource leakage, and inefficient service delivery are well recognised as detrimental to economic growth and development. The literature on transitioning countries focuses predominantly on the impact of aid withdrawal on the social sector, where comparative qualitative data is easier to obtain and the effects are usually more immediate, visible, and may even extend to global health outcomes, such as in AIDS prevention programmes. Thus, tracking the progress of donor-assisted social sector programmes is relatively easier than for PFM and governance reforms. The literature is more abundant on the overall lessons of transitions from aid both for country governments and donors. The key lessons underscore the importance of PFM and governance systems and mechanisms to a successful transition up the income ladder: Planning for transition should be strategic, detailed and specifically geared to mitigate against risks, explicitly assessing the best mix of finance options to mitigate the impact of aid reduction/withdrawal on national budgets. The plan must be led by a working group or ministry and have timelines and milestones; Where PFM and governance is weak transition preparation should include strengthening PFM especially economic and fiscal legislation, administration, and implementation; Stakeholders such as donor partners (DPs) and NGOs should participate in the planning process with clear, open, and ongoing communication channels; Political and economic assessments in the planning and mid-term phases as well as long-term monitoring and evaluation should be instituted; Build financial, technical, and management capacity throughout the plan implementation This helpdesk report draws on academic, policy, and grey sources from the previous seven years rather than the usual K4D five-year window, to account for the two-year disruption of COVID-19. As cross-country studies on PFM and governance are scarce, a few older studies are also referenced to ensure a comprehensive response to the query. The report focuses on low-income countries transitioning from aid due to a change in status to lower-middle-income countries.