Development of General Budget Preparation Methods in Governmental Units  (An applied study in the bureau of the Presidency of Raparin University)

The aim of this research is to shed light on the concept and significance of balancing programs and performance as one of the modern methods of preparing the public budget، because this method has many advantages in improving planning، rationalization of expenditure، and control of public funds، and this modern method has been applied in many countries around the world and proven its success as a continuation.The countries of the world، by following the traditional method (items) in preparing the public budget، have led over the years to an increase in the volume of public expenditures without an actual need for this increase. The researchers applied a new method for preparing the general budget at Raparin University، and then compared the estimated expenditures according to the traditional budget (items) for the year 2021 prepared by the Directorate of Financial Affairs of the Raparin University Presidency Office and the estimated expenditures according to the budget of programs and performance The research has reached a set of conclusions، the most important of which is the use of the program and performance budgeting system، which leads to the optimal allocation of resources، increasing the efficiency and effectiveness of programs and activities، and using it to achieve the objectives related to each program and to achieve effective control over these programs by following up on the extent to which the programs achieve their predetermined goals.The research recommends the need to adhere to the principles، rules and practices that underpin the philosophy of the method of balancing programs and performance by all government departments in general and the research sample in particular، as this method leads to a state of creativity among government budget preparers and provides them with the best solutions، and then considers it a clear approach.Government units take strategic decisions.

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Financial Corrections on Public Procurement as a Corrective Mechanism for Protection of Public Budget Expenditure

Research Papers ◽

10.37075/rp.2021.5.05 ◽

2021 ◽

Vol 61 (5) ◽

pp. 121-137

Keyword(s):

World Bank ◽

International Organizations ◽

Public Procurement ◽

Public Expenditures ◽

Control Mechanisms ◽

Public Budget ◽

The Public ◽

The World Bank ◽

The World ◽

Budget Expenditure

The article aims to analyze financial corrections in public procurement as one of the main corrective mechanisms for protection of public budget expenditures. To achieve this goal, three tasks have been performed: 1) Preventive and corrective mechanisms for protection of public expenditures are presented; 2) The organization of the control mechanisms regarding the public procurements and the imposition of financial corrections in Bulgaria is revealed and 3) the contribution of two international organizations to the topic is outlined - the Organization for Economic Cooperation and Development and the World Bank. The research methods used are historical-logical analysis and content analysis. The result of the research is a critical analysis and summary, which complement the Bulgarian analytical literature in the field.

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التأثيرات السياسية في استدامة الدين العام في موازنة العراق 2019

Iraqi Journal of Economic Sciences ◽

10.31272/ijes2020.66.1 ◽

2020 ◽

Vol 2020 (66) ◽

pp. 1-26

Author(s):

م.م أحمد حامد جمعة ◽

◽

د. كمال فيلد البصري

Keyword(s):

Public Debt ◽

Public Spending ◽

The Political ◽

Financial Policy ◽

Public Expenditures ◽

Public Budget ◽

Political Decision ◽

The Public ◽

Public Benefit ◽

Political Impact

This study clarifies the analysis of the reality of the financial policy in the budget of Iraq 2019, and that analysis is evaluated by tracking the elements of the public budget from public expenditures and public revenues, and the study focuses on the size of the political impact on the path of public spending, as well as the analysis of public spending and revenues in various sectors and sections of the public budget. This study also shows the size of the risks resulting from the continuation of the financial deficit, as well as the risks of public debt according to the indicators of its sustainability analysis within the financial and economic indicators that express the risks of public debt. The study emphasized that public spending is still based on the political decision and does not achieve the principles and objectives of the economic budget that achieve the public benefit. The necessity requires efficient spending and fair distribution in order to avoid future public debt risks and their impact on future generations

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Characterizing the effectiveness of COVID-19 mitigation measures: A data-centric approach (Preprint)

10.2196/preprints.21321 ◽

2020 ◽

Author(s):

Lukman Olagoke ◽

Ahmet E. Topcu

Keyword(s):

Control Measure ◽

Control Measures ◽

World Health ◽

Mitigation Measures ◽

Effective Control ◽

The World ◽

Decision Making Processes ◽

And Performance ◽

Health Organization ◽

The Impact

BACKGROUND COVID-19 represents a serious threat to both national health and economic systems. To curb this pandemic, the World Health Organization (WHO) issued a series of COVID-19 public safety guidelines. Different countries around the world initiated different measures in line with the WHO guidelines to mitigate and investigate the spread of COVID-19 in their territories. OBJECTIVE The aim of this paper is to quantitatively evaluate the effectiveness of these control measures using a data-centric approach. METHODS We begin with a simple text analysis of coronavirus-related articles and show that reports on similar outbreaks in the past strongly proposed similar control measures. This reaffirms the fact that these control measures are in order. Subsequently, we propose a simple performance statistic that quantifies general performance and performance under the different measures that were initiated. A density based clustering of based on performance statistic was carried out to group countries based on performance. RESULTS The performance statistic helps evaluate quantitatively the impact of COVID-19 control measures. Countries tend show variability in performance under different control measures. The performance statistic has negative correlation with cases of death which is a useful characteristics for COVID-19 control measure performance analysis. A web-based time-line visualization that enables comparison of performances and cases across continents and subregions is presented. CONCLUSIONS The performance metric is relevant for the analysis of the impact of COVID-19 control measures. This can help caregivers and policymakers identify effective control measures and reduce cases of death due to COVID-19. The interactive web visualizer provides easily digested and quick feedback to augment decision-making processes in the COVID-19 response measures evaluation. CLINICALTRIAL Not Applicable

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Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis ◽

10.11118/actaun201462020307 ◽

2014 ◽

Vol 62 (2) ◽

pp. 307-314 ◽

Cited By ~ 1

Author(s):

Břetislav Andrlík

Keyword(s):

Czech Republic ◽

Income Tax ◽

Personal Income ◽

Personal Income Tax ◽

Public Budget ◽

Tax System ◽

The Czech Republic ◽

The Public ◽

Administrative Costs ◽

The World

This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax. A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, "Paying Taxes 2013: The Global Picture", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

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TRENDS IN THE PRESENTATION OF BUDGET INFORMATION IN ROMANIAN FINANCIAL STATEMENTS

The Annals of the University of Oradea. Economic Sciences ◽

10.47535/1991auoes30(1)023 ◽

2021 ◽

Vol 30 (30 (1)) ◽

pp. 212-219

Author(s):

Margareta Făgădar (Ghișa) ◽

Claudiu – Florin Deac

Keyword(s):

Financial Management ◽

Optimal Allocation ◽

National Level ◽

Financial Statements ◽

Management Tool ◽

The Public ◽

Administrative Capacity ◽

It Service ◽

Rational Management ◽

And Performance

The country’s general economic development links public finances with the state, which needs financing, as they are a major concern for specialists in the field. The budget has objectively established itself as an appropriate and indispensable support for the establishment and rational management of public financial activities. A budget provides an overview of resources and how they are redistributed to achieve organizational objectives. Although the need for a system of programming and highlighting revenue and expenditure to support the implementation of specific activities and the dimensioning of their effectiveness is recognized, it is considered that this need is more pressing for public activities. As a financial management tool for strategic budgetary planning, best practices in the field of planning, and public financial management are strengthened, the public budget ends each year with the approval of the general account of its implementation. Romania is actively involved in the modernization of public sector financial management, thus it has managed to implement a well-functioning it service for reporting the financial statements of public institutions, which facilitates the collection of information needed for EU-level reporting. The implementation of this system at national level results in the discipline of the budget institutions and in full transparency as regards the budget used and how this budget has been spent. The aim of this work is to present, through an exploratory approach, the temptations in the presentation of budget information in the Romanian financial statements. Planning a realistic budget ensures optimal allocation of state resources, the achievement of political priorities, and involves only an extension of the time horizon in the preparation of the public financial plans, but also an economic focus and efficiency in the management of public resources. Responsible financial and budgetary management generates efficiency, effectiveness and performance in the design and implementation of balanced budgets for the functioning and development of the administrative capacity of public administration structures.

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A RECENT HISTORY OF AL-QA'IDA

The Historical Journal ◽

10.1017/s0018246x14000065 ◽

2014 ◽

Vol 57 (3) ◽

pp. 803-824

Author(s):

R. KIM CRAGIN

Keyword(s):

New York ◽

New York City ◽

United States Navy ◽

World Trade Center ◽

Strategic Decisions ◽

Government Officials ◽

The Public ◽

The World ◽

History Of ◽

Trade Center

ABSTRACTScholars, journalists, and government officials have tried to understand al-Qa'ida and its predecessor, Maktab al-Khidamat, since the early 1980s. These efforts increased significantly after the 11 September 2001 attacks against the World Trade Center in New York City and the Pentagon. Yet, despite this attention, questions remain unanswered. What factors have influenced al-Qa'ida leaders over time as they have made and executed strategic decisions? How have they defined their relationship with affiliated groups in the context of these decisions? This present article utilizes private al-Qa'ida documents, captured by United States Navy Seals during a raid on Osama bin Laden's compound in Pakistan, and recently released to the public, to answer these questions. In doing so, it casts doubt on some of the conventional explanations for al-Qa'ida's trajectory between 2004 and 2013.

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Motivation of employees in the public sector of Serbia: A case study

Trendovi u poslovanju ◽

10.5937/trendpos2102044d ◽

2021 ◽

Vol 9 (2) ◽

pp. 40-46

Author(s):

Milan Dragić ◽

Edita Kastratović ◽

Hadži Stojković

Keyword(s):

Public Sector ◽

Statistical Procedure ◽

Motivational Factors ◽

The Public ◽

Public Sector Employees ◽

The World ◽

The Difference ◽

And Performance

The paper analyzes the motivational factors and their impact on the behavior and performance of employees in the public sector. The survey of public sector employees was conducted on the territory of Banat. The collected data were subjected to a descriptive and comparative statistical procedure. The results of the research showed that there is a certain deviation in terms of employees' attitudes about motivational factors. The results confirmed the specificity and at the same time the difference in terms of the attitudes of public sector employees in the territory of Banat in relation to the region and the world.

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THE APPLICATION OF BALANCED SCORECARD IN UNIVERSITIES IN VIETNAM

Journal of Science and Technology - IUH ◽

10.46242/jst-iuh.v42i06.255 ◽

2020 ◽

Vol 42 (06) ◽

Author(s):

NGUYỄN NGỌC KHÁNH DUNG

Keyword(s):

Balanced Scorecard ◽

World Economy ◽

Developed Countries ◽

Performance Measure ◽

Quality Education ◽

Management Tool ◽

Management Tools ◽

The Public ◽

The World ◽

And Performance

Balanced scorecard (BSC) is the most important and influential management tool in the field of management and performance evaluation in developed countries (Lakshmi Narayanamma et al., 2016). BSC was first introduced by Kaplan & Norton in 1992 and widely used in business sector and education sector around the world as a strategic management system to improve the organization’s performance. Vietnam is a developing country, increasingly deeper and wider integration into the world economy, so the renovation and application of modern management tools are essential. This paper aims not only at proposing an adapted BSC to the public universities in Vietnam, but it also aims at suggesting performance measure indicators (PMIs) in general. The application of BSC is necessary when universities are always concerned about the results of training (but not financial results) to provide top quality education which are skilled graduates for the society.

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The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq

Journal of Economics and Administrative Sciences ◽

10.33095/jeas.v27i130.2198 ◽

2021 ◽

Vol 27 (130) ◽

pp. 118-141

Author(s):

Karrar Mahdi Fenjan ◽

Muhammad Saleh Salman

Keyword(s):

Exchange Rate ◽

Fiscal Policy ◽

Central Bank ◽

Foreign Currency ◽

Public Expenditures ◽

Public Budget ◽

Negative Effects ◽

The Public ◽

The Exchange Rate ◽

The Government

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government. Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stability of the exchange rate and reducing dependence on The Central Bank. It performs monetary sterilization operations to sterilize the negative effects resulting from the lack of fiscal policy discipline, which negatively affects the foreign currency reserves and depletes them. The main conclusion reached by the research is that there is a state of financial indiscipline that has negatively affected the Iraqi dinar exchange rate, and that the attempts of the Central Bank of Iraq have partially worked to reduce the negative effects of the expansionary financial policy, and the main recommendation of the research was to work to achieve more discipline in fiscal policy in order to reduce the state of economic instability and mitigate the monetary sterilization policy by The Central Bank and the accompanying depletion of hard currency

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Kesiapan Public Space di Kota Pontianak Menghadapi Kondisi New Normal Pasca Covid 19

Arsitektura ◽

10.20961/arst.v19i1.46450 ◽

2021 ◽

Vol 19 (1) ◽

pp. 95

Author(s):

Chandra Bayu ◽

Fery Kurniadi

Keyword(s):

Public Space ◽

Qualitative Data ◽

Public Spaces ◽

New Normal ◽

The Public ◽

The World ◽

Sport Activities ◽

And Performance ◽

Apply Physical ◽

Method Approach

Covid 19 pandemic that strike the world, has had a major impact on changes people's lives. The changes as a result of the application of social distancing, which is done to slow and stop the spread of disease, termed ‘New Normal’. This study aims to determine changes in socio-spatial conditions on the use and to determine the readiness of public spaces in Pontianak in accommodating the new normal. In addition, the results of this study will contribute ideas related to the development of learning in designing public spaces in the future. Mix Method approach has been used. Importance and performance analysis have been used to analyze the quantitative datas and the qualitative data has been observed by place centered mapping. By comparing the quantitative and qualitative output, the result show the public space readiness indicator are: all public spaces with good performance in accommodating recreational and social activities; two public space with good performance in accommodating sport activities; The need to improved ‘health protocols’ control and WASH; recessive' mechanism in apply physical distancing; inconsistency of Expectation – Behavior; and unimportance of the tele-working / tele-learning.

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