scholarly journals ANALISANDO O COMPORTAMENTO DOS GASTOS PUBLICOS NOS MUNICÍPIOS CEARENSES

2014 ◽  
Vol 18 (1) ◽  
pp. 85 ◽  
Author(s):  
José Geraldo Araújo Correia ◽  
Guilherme Irffi Diniz ◽  
Rodolfo Ferreira Ribeiro da Costa

O objetivo deste trabalho é testar a hipótese de flypaper na administração pública municipal do estado do Ceará.Para tal, foi construído um painel de dados com informações sobre os gastos, a arrecadação, a população e as transferências constitucionais para os 184 municípios cearenses entre 1999 e 2009. Tais informações foram extraídas juntoà Secretaria do Tesouro Nacional e ao Instituto Brasileiro de Geografia e Estatística. A metodologia utilizada remete-se aomodelo de dados em painel com efeito aleatório. Os resultados destacam que a elasticidade gasto-renda supera aelasticidade gasto-transferência e, portanto, as administrações municipais estão isentas da prática descrita pelo efeitoflypaper.Palavras-chave: Flypaper; gasto; transferência; dados em painelANALYZING THE BEHAVIOR OF THE PUBLIC SPENDING IN CEARÁ’S CITIESAbstract: The aim of this study was to test the hypothesis flypaper in municipal public administration in the state of Ceará.To this end, was built a panel with information on expenditures, revenues, population and constitutional transfers to the 184municipalities of Ceará between 1999 and 2009. Such information was extracted together with the National Treasury and theBrazilian Institute of Geography and Statistics. The methodology used is referred to the panel data with random effect model.The results highlight that the elasticity spending exceeds income-elasticity worn-transfer and, therefore, local governments are exempt from the practice described by flypaper effect.Keywords: Flypaper, expenditure, transfer, panel data.

2021 ◽  
Vol 11 (4) ◽  
pp. 143
Author(s):  
Viera Papcunová ◽  
Roman Vavrek ◽  
Marek Dvořák

Local governments in the Slovak Republic are important in public administration and form an important part of the public sector, as they provide various public services. Until 1990, all public services were provided only by the state. The reform of public administration began in 1990 with the decentralization of competencies. Several competencies were transferred to local governments from the state, and thus municipalities began to provide public services that the state previously provided. Registry offices were the first to be acquired by local governments from the state. This study aimed to characterize the transfer of competencies and their financing from state administration to local government using the example of registry offices in the Slovak Republic. In the paper, we evaluated the financing of this competency from 2007 to 2018 at the level of individual regions of the Slovak Republic. The results of the analysis and testing of hypotheses indicated that a higher number of inhabitants in individual regions did not affect the number of actions at these offices, despite the fact that the main role of the registry office is to keep registry books, in which events, such as births, weddings, and deaths, are registered.


2018 ◽  
Vol 8 (4) ◽  
pp. 137
Author(s):  
Marco Aurelio Marques Ferreira ◽  
Carmen Pineda Nebot ◽  
Daiane Medeiros Roque Ferreira

The analytical basis of this work relies on the disclosure of the relationship patterns between budgetary capacity and human development, providing the argument that sometimes “where there is a way, there is no will”. The argument provided is that the budgetary capacity can be either spoiled by the quality of public administration, by lack commitment or even by money displacement. Thus, we mean that sometimes the public managers, especially the mayors, may fail to convert a satisfactory budget conditions in public product and services aligned to contribute to human development. The purpose of this study is to investigate these dimensions regarding local governments of Brazil and Spain, considering the advantages of the differences and similarities between these countries on many issues. Among the main findings a curious fact has been observed, many municipalities with a great budgetary capacity show low quality of services and products provided to the citizens.  The results highlighted several factors, which affect the relationship between municipal budget and human development. These factors could be considered by policymakers to build more equitable resource redistribution policies and to improve the quality of public spending in local government.


e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.


Author(s):  
N. Kalashnyk

Problem setting. The COVID-19 pandemic, global quarantine, quarantine restrictions created the conditions for society to react quickly. Digital technologies are now being used more intensively, and the public administration sector is no exception. At the same time, the country's development requires systematic strategic and tactical decisions that will accelerate the introduction of modern digital technologies in all spheres of Ukrainian society, also forming and implementation of public policy at various levels of government. The analysis of recent researches and publications. Problems of digital society are studied by such Ukrainian scientists as O. Klepanchuk, O. Petryk, S. Lisovsky, S. Romanyuk, L. Rudenko (the emphasis – achieving by Ukraine the goals of sustainable development, where the development of the digital society is considered as one of the tools); issues of implementation of e-government and e-democracy are studied by A. Emelyanova, S. Loboyko, O. Maevska, A. Semenchenko, V. Dreshpak; research on the implementation of public policy in a particular area, including in the field of justice and the provision of administrative services, are among the research interests of Y. Starylov, J. Sobko, I. Markvych and others. Among foreign researchers, these issues are being investigated by C. Emmanuelli, N. Jain, N. Maechler, D. Malfara etc. Highlighting previously unsettled parts of the general problem: the main contradictions, trends, problems and prospects for the provision of digital public services, based on the conditions created by the COVID-19 pandemic, namely – the application of quarantine restrictions; influence of digitalization on the public policy forming in Ukraine. Paper main body. The article analyzes the problems inherent in modern Ukrainian society in connection with the rapid digitalization processes, that have taken place over the past year. The influence of digitalization on the forming and implementation of public policy is considered on the example of the activity of the Ministry of justice of Ukraine. Based on the results of a survey of civil servants and local government officials conducted by the author, the main trends, problems and prospects for providing public services online are identified. 2020 turned out to be the crisis year for all mankind on the one hand, and on the other hand – it encouraged the rapid development of certain industries, including the field of digital transformation. In public administration, this has been embodied in promoting the use of digital services and governance platforms. In the direction of forming and implementation of justice state policy main efforts are aimed at building online interaction between citizens and the state, reducing the number of paper documents, more efficient administration of open state registers, ensuring control at each step of citizens' appeals, reducing corruption risks. minimization of the human factor in the processes of providing administrative services. The author conducted the survey among students of the Lviv Regional Institute for Public Administration of the National Academy for Public Administration under the President of Ukraine on the provision of administrative services online. 66 applicants from eight regions of Ukraine were involved in the survey. The question was asked: what hinders the development of administrative services online? Among the answers, the most common are (in order from most popular to least): low technical literacy of service consumers; technical unpreparedness of networks;  unpreparedness of the citizens; unpreparedness of officials; insecurity of the information processed; lack of habit to use online;   distrust to the state. Conclusions of the research and prospects for further studies. Contradictions of the digital society development in Ukraine include: the digital divide (the gap in the level of digital equipment); technological unemployment; digital dependence and digital control; digital opportunities for crime; unlimited digital space and its content; the need for large-scale efforts and resources to address the digital space, and needs will only increase; unavailability of information created by bodies-not information managers; form of obtaining information, information is created or obtained in a form unsuitable for machine processing; method of information processing – non-interoperability of data sets from different managers. Among the factors that will determine digitalization processes on the public policy forming in Ukraine, we consider: increasing the technical literacy of service consumers; improving the technical readiness of networks; work with the population to promote the tools of consumption of administrative services online; training of officials to work in the digital space; taking measures to protect information held by the authorities; forming the habit of using online in the field of forming and implementation the public policy; increasing the level of trust to the state.


2014 ◽  
Vol 4 (1) ◽  
pp. 23
Author(s):  
Tawanda Zinyama ◽  
Joseph Tinarwo

Public administration is carried out through the public service. Public administration is an instrument of the State which is expected to implement the policy decisions made from the political and legislative processes. The rationale of this article is to assess the working relationships between ministers and permanent secretaries in the Government of National Unity in Zimbabwe. The success of the Minister depends to a large degree on the ability and goodwill of a permanent secretary who often has a very different personal or professional background and whom the minster did not appoint. Here lies the vitality of the permanent secretary institution. If a Minister decides to ignore the advice of the permanent secretary, he/she may risk of making serious errors. The permanent secretary is the key link between the democratic process and the public service. This article observed that the mere fact that the permanent secretary carries out the political, economic and social interests and functions of the state from which he/she derives his/her authority and power; and to which he/she is accountable,  no permanent secretary is apolitical and neutral to the ideological predisposition of the elected Ministers. The interaction between the two is a political process. Contemporary administrator requires complex team-work and the synthesis of diverse contributions and view-points.


2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Marina Rúbia Mendonça Lôbo De Carvalho ◽  
Andressa Guimarães Freire

<p>Os atos, condutas e comportamentos do Poder Público gozam de presunção de legitimidade, gerando, em diversas situações, expectativas nos indivíduos. Pode o Estado, no uso de suas prorrogativas, violar aquelas expectativas, causando efeitos negativos à ordem econômica, por despertarem desconfiança e instabilidade nas relações com o Poder Público. Delimitada a ênfase do presente trabalho à função administrativa do Estado, visou-se compreender o princípio da proteção da confiança como instrumento de tutela da expectativa legítima do indivíduo, por impor limites à Administração Pública na anulação de atos administrativos. Nessa situação, viu-se que referido princípio pode conflitar com a legalidade e a autotutela, sendo o caso de se buscar um juízo de ponderação, que resultará na manutenção do ato ou na sua anulação, esta podendo ser com efeitos <em>ex tunc</em>, com efeitos <em>ex nunc</em> ou com a modulação temporal dos efeitos para um determinado momento futuro.</p><p> </p><p>The acts, practices and behaviors of the Public Power in the exercise of legitimation, can generate, in several situations, expectations in individuals. The Estate, in use of its prerogatives, can breach expectations, generating a negative economic response, lack of confidence and instability in its relations. Thus, the principle of protection defends the preservations of these state acts, which effects extend in time, giving the individual an expectation of continuity, even if they are illegal or unconstitutional. Delimiting the emphasis of the present work on the administrative function of the State, it was intended to understand the principle of the protection of trust as an instrument to protect the legitimate expectation of the individual, for imposing limits to the Public Administration in the annulment of administrative acts. In this situation, it was seen that this principle may conflict with legality and self-assessment, being the case of seeking a weighing judgment, which will result in the maintenance of the act or its annulment, this being possible with the temporal modulation of the effects for a certain future moment.</p><p> </p><p> </p>


2017 ◽  
Vol 7 (2) ◽  
pp. 83
Author(s):  
Željko Marić

Bosnia and Herzegovina is in a state of long-term recession. Under these conditions, the State would have to apply the Keynesian economic policy instead of the neoclassical free market policy. This means that the State should take on the role of the main driver of economic development by increasing public spending and the fiscal consolidation. In doing so, it is very important to understand and evaluate the fiscal multipliers, as the successful application of the Keynesian policy depends exclusively on them. The aim of this paper is, after conducting an analysis of determinants and limitations of the fiscal multipliers within the conditions present in transition countries, to provide guidance on how to conduct the public spending policy, together with the monetary policy and structural reforms which would reduce the possible limitations regarding the effect of fiscal multipliers, thus increasing their impact on economic development. The analysis will be conducted on the example of Bosnia and Herzegovina.


2021 ◽  
Author(s):  
Modrite Pelse ◽  
◽  
Sandris Ancans ◽  
Lasma Strazdina ◽  
◽  
...  

There is no doubt that digitalization processes make positive effects on the development of a company as emphasized and evidenced by many research papers and studies. However, there are a few empirical research studies on digitalization in the public sector, particularly in public administration institutions. Therefore, the present research aims to identify and compare the level of digitalization in four national public administration institutions: the State Revenue Service, the Office of Citizenship and Migration Affairs, the State Social Insurance Agency and the State Employment Agency. In Latvia, very good technical solutions and a broadband mobile Internet network are available, the number of Internet users increases all over the world every year, but are they widely used by public administration institutions to provide consumers with appropriate digital services? The State Revenue Service has reached the highest level of maturity in digitalization, and the institution has also allocated the most funds from its budget to information technologies and the maintenance of their systems. The level of digitalization is low in the State Employment Agency and the Office of Citizenship and Migration Affairs. The public requires public administration services to be available digitally on a 24-hour/7day basis.


Author(s):  
Alfonso CHACÓN MATA

LABURPENA: «Giza Eskubideetan Oinarritutako Ikuspegiaren» irismena azaltzeko asmoa dauka artikulu honek, zer-nolako aldagaiak eta kontzeptuak biltzen dituen ulertze aldera. Horren bilakaeraz eta indarraldiaz arituko gara, bai eta horren modalitate aplikatua nola nabarmentzen den azalduko ere. Horretarako, Nazio Batuen Erakundearen esparruan garatu diren ekarpenak eta gaiaren inguruko doktrina aditua erabiliko ditugu. Administrazio Publikoan duen indarra ezin ukatuzkoa da; izan ere, estatuak eta horri atxikitako erakundeek oso kontuan eduki behar dute politika publikoak norbanakoen eta komunitateen beharrei arreta ematen ari zaien jakiteko balio duela ikuspegi horrek, edota politika publiko horiek kontu emanez gardentasun publikoa eratzen ari diren nahiz edozelako diskriminazioa saihesten ari diren jakiteko balio duela. Azkenik, ikuspegi horrek Giza Eskubideen Gorte Interamerikarraren jurisprudentzia-aurrekari batzuetan duen indarraldia eta eragina aztertuko dira. RESUMEN: El presente artículo tiene la intención de exponer los alcances del «Enfoque Basado en Derechos Humanos», con la finalidad de entender que variables y conceptos involucra. Haremos un recuento de su evolución, vigencia y cómo se evidencia su modalidad aplicada, a través de diferentes aportes desarrollados en el marco de la Organización de Naciones Unidas, así como de la doctrina estudiosa del tema. Su vigencia en la Administración Pública es de primer orden, puesto que el Estado y sus entidades adscritas, deben tener muy en cuenta que el enfoque citado, sirve para conocer si las políticas públicas, están atendiendo necesidades de individuos y comunidades concretas; generando transparencia pública a través de rendición de cuentas, así como evitando cualquier tipo de discriminación. Finalmente, se analizará su vigencia e impacto en algunos antecedentes jurisprudenciales de la Corte Interamericana de Derechos Humanos. ABSTRACT: This article intends to expose the scope of the «Human Rights Based Approach», in order to understand what variables and concepts it involves. We will recount its evolution, validity and how its applied modality is evidenced, through different contributions developed within the framework of the United Nations, as well as the doctrine studious of the subject. Its validity in the Public Administration is of the first order, since the State and its affiliated entities must take into account that the aforementioned approach serves to know if public policies are addressing the needs of specific individuals and communities; Generating public transparency through accountability, as well as avoiding any type of discrimination. Finally, its validity and impact will be analyzed in some jurisprudential antecedents of the Inter-American Court of Human Rights.


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