scholarly journals The impact of agreement on government procurement use on the competition in Slovak healthcare sector

2021 ◽  
pp. 102-115
Author(s):  
Beata GAVUROVA ◽  
Jaroslav BELAS ◽  
Zuzana ROWLAND ◽  
Matus KUBAK
Keyword(s):  
Healthcare System ◽  
Slovak Republic ◽  
Public Procurement ◽  
Government Procurement ◽  
Healthcare Sector ◽  
Necessary Condition ◽  
Procurement Process ◽  
The Public ◽  
The Impact

The efficiency of the public finance system is conditioned also by the efficiency of public procurement processes. The Slovak healthcare system has been under pressure to increase long-term efficiency. With respect to achieve the efficiency in healthcare system, the efficient public procurement is necessary condition. It is important to examine the factors influencing the public procurement system in the health sector as well as the causal relationships that would provide a valuable platform for the evaluation mechanisms aimed at the effectiveness of the planned purchases. The healthcare sector is specific because it is difficult to consider the effectiveness of the medical equipment in public procurement as well as its long-term effects, the total cost of the treatment and the individual requirements of the patient. The aim of the study is to clarify, whether the use of GPA impact the occurrence of savings within the public procurement process and if application of GPA induces the competition among tenders, thus whether the use of GPA increase number of offers. We use data on public procurement in healthcare sector in Slovak republic in 2019. The focus of analysis is on the Agreement on Government Procurement use by Slovak public procurement bodies and its impact on competition and creation of savings in public procurement process. Our findings suggest that the use of Agreement on Government Procurement induce emergence of savings in public procurement and increases the level of competition. Analysis also indicates that there exists relatively tight correspondence between competition and emergence of savings within public procurement process. It holds that higher the number of offers is, the higher savings are.

scholarly journals Public Procurement as the Object of Audit and Management of the United Rural Territorial Communities in the Context of Decentralization

2021 ◽  
pp. 142-148
Author(s):  
Walery Okulicz-Kozaryn ◽  
◽  
Kateryna Melnyk ◽  
Keyword(s):  
Public Procurement ◽  
General System ◽  
The State ◽  
Economic Feasibility ◽  
Procurement Process ◽  
The Public ◽  
State Audit ◽  
Decision Making System ◽  
Control Procedures ◽  
The Impact

United territorial communities in the context of decentralization are authorized to carry out public procurement at their own discretion. However, additional responsibility reinforces the need to involve the institution of audit as a guarantor of the economic and social feasibility of the process. The purpose of the article is to determine the place of public procurement as one of the objects of the national audit system in order to increase the efficiency of management of united territorial communities. It was found that, despite the improvement of legislative regulation in the sphere of public procurement, the illegal, often “lobbied” use of budgetary funds requires increased control, both from the state and the public, and from the actual administration of the united territorial communities. The theoretical and methodological foundations of the state audit of public procurement were revealed. The directions of improving the state audit of the public procurement process in united rural territorial communities were proposed, while observing the priority of sustainable development goals. The capabilities of the electronic public procurement platform Prozorro were critically assessed. The reasons and prerequisites for the elimination of the corruption component of the public procurement process at the local (united territorial communities) and global (national economy) levels were identified. The need for IT-auditing in the field of legality and economic feasibility of using budget funds in rural territorial communities was proved. The impact of the audit on the general system of information and analytical support of management consists in assessing the effectiveness of activity processes, information processes and control procedures in order to improve the management model of activity and, accordingly, the decision-making system.

scholarly journals The efficiency of public procurement in the health sector – the platform on sustainable public finances

2020 ◽  
Vol 1 (35) ◽  
pp. 21-39
Author(s):  
Beata GAVUROVA ◽  
Matus KUBAK ◽  
Martin MIKESKA
Keyword(s):  
Healthcare System ◽  
Slovak Republic ◽  
Multinomial Logistic Regression ◽  
Public Procurement ◽  
Health Sector ◽  
Public Hospitals ◽  
Categorical Variables ◽  
The European Union ◽  
The Public ◽  
Study Results

At present, public procurement processes and their efficiency represent one of the key determinants of public finance system. Many countries of the European Union work intensively on reforming public procurement processes. The main aim of public procurement is to create an open competition in order to achieve the most efficient use of public funds. The Slovak hospitals, that have been inefficiently managed in the long run, are the weakest segment of the healthcare system. Also, the public hospitals continue to generate substantial losses even if many reforms had been implemented to increase cost efficiency. However, medical debt consolidation did not help the hospitals to set optimal functioning of the economic processes in order to improve their management permanently. The primary aim of the study is to examine an impact of selected determinants on an efficiency of public procurement processes in the healthcare system of the Slovak Republic during the 2014 – 2017. The data were obtained from the registers of the Public Procurement Office of the Slovak Republic. The multinomial logistic regression was used to determine the following findings: in case of zero, or positive savings, the number of offers, year of public procurement, type of public procurement procedure, NUTS level of procurement and participation of a subcontractor in procurement process are significant categorical variables. The study results enable a creation of multi-dimensional analyses and support models in order to make effective public procurement processes in the healthcare system. Similarly, these results enable to create comparative benchmarking analyses, and may lead to a creation of new agencies and institutions.

scholarly journals TAX LICENCE OF A LEGAL ENTITY – PROS AND CONS

2019 ◽  
Vol 7 ◽  
Author(s):  
Angelika Kútna ◽  
Imrich Antalík ◽  
Norbert Gyurián ◽  
Zoltán Šeben
Keyword(s):  
Agricultural Sector ◽  
Slovak Republic ◽  
Corporate Tax ◽  
Legal Entity ◽  
Main Research ◽  
The Public ◽  
Political Interests ◽  
Pros And Cons ◽  
The Law ◽  
The Impact

In 2013, the Slovak Parliament adopted the Law on Amendments to the Law on Income Tax. One of the most significant changes was the introduction of the Tax License of a Legal Entity. On January 1st, 2018, a minimum corporate tax (the so-called tax license), which was introduced in 2014, was abolished. The main aim of this paper is the evaluation and quantification of the impact which the minimum corporate tax has on the amount of tax liability of a selected group of legal entities in the agricultural sector. The research had tried to find an answer if the tax license abolishment was more in the political interests or if it had some economic background. The main research questions are how has the corporate tax duty increased in the agricultural sector in the Slovak Republic after introducing the minimum corporate tax and how has the tax burden for agricultural holdings increased after introducing the tax license. The analysis presented in this paper confirms that the instrument of introducing the minimum tax is for loss-making sectors, such as the agricultural sector, undoubtedly unfair. On the other hand, the study has confirmed that the public which regularly pays the taxes, agrees with its introduction.

scholarly journals Best Value Approach in Public Procurement: Improving ‘Best’ through Enhanced Preparation Phase

2020 ◽  
Vol 10 (1) ◽  
pp. 66-83
Author(s):  
Frank Steller
Keyword(s):  
Public Procurement ◽  
Customer Relationships ◽  
Theory Building ◽  
The Public ◽  
Innovative Method ◽  
Best Value ◽  
Preparation Phase ◽  
The Impact

The Best Value Approach (BVA) offers an innovative method to get the most out of Supplier-Customer Relationships (SCRs). This paper argues that the preparation phase should be enhanced when applying BVA in the context of public procurement. Literature on SCRs learns how successful relationships are governed bilaterally during execution. This literature also describes which processes are taking place prior to contracting. Here, the concepts of this literature areapplied to analyses the specific public procurement context. The impact of this context is, that the tender process is governed unilaterally. Further, BVA - as applied in public procurement - is viewed through the lenses of the SCR literature. Although BVA partly leads to bilateral governance, the impact of the public procurement context remains. For practitioners wanting to improve BVA’s effect in public procurement, the paper offers an enhancement of the approach. For theory building, the analysis leads to a further differentiation of the concept of governance. For regulators, it offers something to consider: focus on principles or rules?

Accounting for gaming in the time of plague: COVID-19 in Macau

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Noronha ◽  
Jieqi Guan ◽  
Sandy Hou In Sio
Keyword(s):  
Critical Event ◽  
Gaming Industry ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Social Account ◽  
The Government ◽  
The Impact ◽  
Practical Implications

Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

PRIORITY MEASURES OF LEGAL REGULATION OF THE SYSTEM OF S TATE AND MUNICIPAL PROCUREMENTS

2020 ◽  
Vol 13 (1) ◽  
pp. 86-94
Author(s):  
I.Yu. Fedorova ◽  
Keyword(s):  
Public Finance ◽  
Management System ◽  
Public Procurement ◽  
Legal Regulation ◽  
Main Attention ◽  
Procurement Process ◽  
The Public ◽  
Finance Management ◽  
Legislative Framework ◽  
Last Stage

The paper considers innovations in the field of legal regulation of public procurement at the last stage of the reform carried out in the public finance management system. The main attention is paid to filling the gaps in the legislative framework of the contract system in the field of procurement through the introduction of more effective instruments in 2018–2019, measures are considered that can increase the efficiency of the procurement process, and the conclusion is drawn about the effect of procurement on the development of individual sectors of the economy.

How well does Malaysia achieve value for money in public sector purchasing of medicines? Evidence from medicines procurement prices from 2010 to 2014

2020 ◽  
Author(s):  
Nurhafiza Md Ham ◽  
Prasadini N Perera ◽  
Ravindra P Rannan-Eliya
Keyword(s):  
Public Sector ◽  
Price Competition ◽  
Public Procurement ◽  
Weighted Average ◽  
Access To Medicines ◽  
Healthcare Sector ◽  
Public Healthcare ◽  
Continuous Increase ◽  
The Public ◽  
Pharmaceutical Procurement

Abstract Background Malaysia’s public healthcare sector provides a greater volume of medicines at lower overall cost, indicating its importance in providing access to medicines for Malaysians. However, the Ministry of Health (MOH), as the main healthcare provider, has concerns about the continuous increase in the public sector medicines budget, and achieving efficiencies in medicines procurement is an important goal. The objectives of this study were to assess the overall trend in public sector pharmaceutical procurement efficiency from 2010 to 2014, and determine if the three different ways in which MOH procures medicines influences efficiency.Methods We matched medicines from the public sector procurement report by medicine formulation to medicines with a Management Sciences for Health (MSH) International Reference Price (IRP) for each year. Price ratios were calculated, and utilizing the information on quantity and expenditure for each product, summary measures of procurement efficiency were reported as quantity- and expenditure-weighted average price ratios (WAPRs) for each year. Utilizing MOH procurement data to obtain information on procurement type, a multiple regression analysis, controlling for a number of factors that can influence prices, assessed whether procured efficiency (relative to IRPs) differed by MOH procurement type.Results Malaysia’s public sector purchased medicines at two to three times the IRP throughout the study period. However, procurement prices were relatively stable in terms of WAPRs each year (2.2 and 3.2 in 2010 to 1.9 and 2.9 in 2014 for quantity and expenditure WAPRs, respectively). Procurement efficiency did not vary between the three different methods of MOH procurement. Procurement efficiency of both imported innovators and imported generics were significantly lower ( P <0.001 and P <0.01) than local generic products, and medicine source and category influenced the procurement efficiency of each MOH procurement mechanism.Conclusion The design of different medicines procurement mechanisms, along with the balance of interests that Malaysia has sought to achieve in its public procurement procedures, have not been able to achieve lower public sector medicines procurement prices (relative to IRP). Introducing pooled procurement options along with continuous monitoring of procurement efficiency and exploring ways to improve price competition among local and foreign suppliers is recommended.

Legislation for Public Procurements and Disposal of Public Assets

2021 ◽  
pp. 149-171
Author(s):  
Simeon Wanyama
Keyword(s):  
Good Governance ◽  
Public Procurement ◽  
Qualitative Approach ◽  
Value For Money ◽  
Procurement Process ◽  
The Public ◽  
Governance Systems ◽  
Regulations And Guidelines

This chapter is about corrupt practices in the public procurement cycle. Taking the example of Uganda, it identifies what takes place at each of the stages of public procurement and examines the perspectives of stakeholders regarding alleged corruption, misappropriation, and fraudulent practices during the public procurement process. It also reviews the governance systems that have been put in place to try and stem out these malpractices and ensure proper governance in the administration of public procurement. The research followed a qualitative approach aimed at getting the views of stakeholders and understanding whether what is in place is adhering to the principles of public procurement which foster good governance and value for money. The findings of the study indicate that the perception of the majority of the respondents is that corruption is pervasive in public procurement in Uganda despite good laws, regulations, and guidelines that have been put in place and that it manifests itself at all the stages of public procurement.

Public Procurement and Transparency in the Private Sector

2021 ◽  
pp. 176-194
Author(s):  
Tom Brown
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
General Public ◽  
Public Procurement ◽  
Public Authorities ◽  
Procurement Process ◽  
The Public ◽  
The United Kingdom ◽  
Pay Differences ◽  
United Kingdom Government

This chapter begins by considering public procurement in the context of equality duties. The United Kingdom government has not used the Equality Act 2010’s regulation-making powers to impose specific statutory public procurement equality duties in England, but the Welsh and Scottish Ministers have made such regulations. Equality considerations are nonetheless relevant considerations in a public authority’s public procurement decisions as part of the general public sector equality duty in section 149 of the Act. The extent to which equality can (and should) be taken into account in the public procurement process is also, therefore, relevant to private undertakings which might wish to tender for the provision of goods or services to public authorities. The chapter then addresses the provisions in the Act intended to improve transparency in the private sector by prohibiting clauses which prevent employees discussing their pay. The Act introduced, in section 78, a power to make regulations which would impose a requirement on businesses to report on gender pay differences.

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