Economic Crisis, Adjustment and the Effectiveness of the Public Sector in Zambia

Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. The article evaluates the pros and cons of the public sector accounting transformation in Slovenia using arguments for a simple SWOT analysis in experience of other countries, presented in the literature.

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OS DESAFIOS PARA ALCANÇAR A SUSTENTABILIDADE DO ESTADO FISCAL EM PERÍODO DE CRISE ECONÔMICA

Revista Juridica ◽

10.21902/revistajur.2316-753x.v1i54.3318 ◽

2019 ◽

Vol 1 (54) ◽

pp. 481

Author(s):

Luciana Grassano de Gouvêa MÉLO ◽

Pedro Dias de Oliveira NETTO

Keyword(s):

Public Sector ◽

Economic Crisis ◽

Historical Perspective ◽

Social Impact ◽

The State ◽

State Model ◽

Economic Crises ◽

The Public ◽

Fiscal State ◽

State Expenditures

RESUMOO artigo tem como objetivo analisar as principais características do estado fiscal, abordando uma perspectiva histórica sobre as atribuições do estado e a importância de arrecadar impostos como mecanismo de custeio das despesas estatais; bem como as repercussões que as crises econômicas acarretam na sustentabilidade do estado fiscal de diferentes formas, principalmente, na redução da arrecadação de impostos e no impacto social. A realidade dos países tem demonstrado que manter o atual modelo de estado fiscal, em um contexto econômico instável, exige grandes desafios diante das responsabilidades assumidas pelo setor público. PALAVRAS-CHAVES: Estado fiscal; Sustentabilidade; Crise econômica; Impacto social. ABSTRACTThis paper has the aim of analyzing the main characteristics of fiscal state, approaching a historical perspective about the attributions of the state and the importance of collecting taxes as a mechanism to financing state expenditures; as well as the repercussions that economic crises cause into the fiscal state sustainability in different ways, mainly in the reduction of tax collection and social impact. The reality of the countries has shown that maintaining the current fiscal state model, in unstable economic scenario, demands considerable challenges in front of the responsibilities taken by the public sector. KEYWORDS: Fiscal state; Sustainability; Economic crisis; Social impact.

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Crisis económica y Administración Pública

RVAP 118 - Revista Vasca de Administración Pública / Herri-Arduralaritzarako Euskal Aldizkaria ◽

10.47623/ivap-rvap.99.100.2014.044 ◽

2014 ◽

pp. 1091-1129

Author(s):

Miriam CUETO PÉREZ

Keyword(s):

European Union ◽

Public Sector ◽

Economic Crisis ◽

The State ◽

Legal Order ◽

The European Union ◽

The Public ◽

The Impact

LABURPENA: Ekonomiaren krisiak ordenamendu juridikoan duen eragina jorratzen da lan honetan, urte hauetan zehar sortu eta ordenamendu juridikoari gehitu zaizkion ezaugarriak aztertuz. Administrazio publiko guztietan aurrekontu-egonkortasuna ezartzeko agindu du Europar Batasunak. Horrek Konstituzioa erreformarazi du eta ondorio eta erreforma ugari ekarri ditu sektore publikoan, batik bat antolamendu-ahalmenari eraginez. Erreforma horiek Estatuko lurralde bakoitzari zenbateraino eragiten dion ere baloratzen da. RESUMEN: Este trabajo tiene como objeto abordar la incidencia de la crisis económica en el ordenamiento jurídico analizando los rasgos que han ido surgiendo e incorporándose al ordenamiento jurídico a lo largo de estos años. La reforma de la Constitución como consecuencia de la exigencia de la Unión Europea de incorporar el principio de estabilidad presupuestaria vinculando a todas las Administraciones públicas ha traído importantes consecuencias y numerosas reformas en el sector público, afectando en especial a la potestad de organización. El alcance de esas reformas en los distintos niveles territoriales del Estado es igualmente objeto de valoración. ABSTRACT: This works aims at dealing with the impact of economic crisis in the legal order by analyzing the features that for the last years have arisen and been incorporated onto the legal order. The reform of the Constitution as a consequence of the European Union request of incorporating the principle of budgetary stability binding all public administrations has carried out important consequences and many reforms in the public sector, having a particular effect on the power of organization. The scope of those reforms in the several territorial levels of the State is likewise to be valued.

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Vingt-cinq ans de recrutement d'universitaires par le secrétariat permanent de recrutement

Res Publica ◽

10.21825/rp.v29i2.18952 ◽

1987 ◽

Vol 29 (2) ◽

pp. 231-258

Author(s):

Annie Hondeghem

Keyword(s):

Public Sector ◽

Labour Market ◽

Economic Crisis ◽

University Graduates ◽

Central Administration ◽

The Public ◽

Learning Capacity ◽

Administrative Practice ◽

Employment Sectors ◽

Internal Promotions

During the last two decades, the yearly number of university graduates has more than doubled. Many of those graduates have been employed in the public sector. In the recruitment policy of the Belgian ministries, some tendencies can be discovered. First of all, the recruitment of university graduates increases, while as the number of internal promotions decreases. Like in other employment sectors, the public sector as well is asking for higher educational qualifications. Secondly, the central administration is recruiting more and more for specific grades instead of general grades. This reffrcts among other things the growing complexity of administrative practice. Thirdly, the recruitment philosophy is changing.While as in earlier times knowledge was emphasised, nowadays the learning capacity of people is stressed. Finally, since the eighties, a lot of university graduates are employed in non-academic jobs. T his, of course, is due to the effects of economic crisis on the labour market.

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