scholarly journals Súčasný stav riadenia verejnej správy

2020 ◽  
pp. 106-112
Author(s):  
Adriána Gogová
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
The State ◽  
Public Institutions ◽  
The Public ◽  
Secondary Sources ◽  
Efficient Management ◽  
State Administration ◽  
Public Resources ◽  
Economic Balance

The public sector is part of social reality based on state, communal ownership. The point is to provide public services that are financed from public funds. Public administration is an activity performed by state administration bodies, self-governments and public institutions in performing public tasks. Its main objective is the pursuit of public welfare through the strengthening of civil society and social justice. The article aims to identify the state of public administration in the 21st century with the aim to point out the possibilities of effective setting with justification for the future. The obtained information comes from the analysis of secondary sources. Slovakia needs a quality public sector as a product of public policy of the state, which, within the efficient management of public resources, will ensure quality and well-functioning systems of education, health care and social security. Only a well-functioning and sufficiently efficient public sector can effectively support the qualitative development of society, the socio-economic balance and the life security of the population.

scholarly journals GESTÃO PÚBLICA EM ACCONTABILITY: ESTUDO COM PREFEITURAS DO ESTADO DO CEARÁ

2019 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Nathaly Maria Martins Freire ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Public Administration ◽  
Public Institutions ◽  
External Control ◽  
Public Power ◽  
Fiscal Responsibility ◽  
The Public ◽  
Contemporary World ◽  
Public Resources ◽  
Qualitative Work ◽  
Share Information

No mundo contemporâneo vem se tornando mencionado em maior frequência os controles nas contas públicas. O controle externo, torna-se uma ferramenta que auxilia o controle das despesas e que na Administração pública vem sendo efetivado pelos Tribunais de Contas. Justifica-se esse estudo pela importância do controle externo das contas públicas e o acesso às informações, afim de obter-se accountability fidedigna dos órgãos públicos. Assim, nota-se a utilidade de instituições que repassem as informações para os habitantes, que proporcionem transparência à gestão pública, que correspondam a reais agências de accountability, de transparência, que disponha respostas e realize prestação de contas dos recursos públicos. O presente artigo tem como objetivo geral identificar as contribuições que o Tribunal de Contas dos Municípios (TCM) traz para o processo de prestação de contas nos municípios objeto de pesquisa. No referencial foram abordados conceitos sobre accountability e sobre a Lei de Responsabilidade Fiscal (LRF). Metodologicamente é um trabalho de natureza bibliográfica, descritiva e qualitativa. Os resultados encontrados mostram que os TCM é um órgão que executa o processo de accountability nos municípios em que existe. Conclui-se que os TCM’s proporcionam fiscalização dos recursos patrimoniais, direcionados pelos administradores do poder público e controle do mesmo, a fim de facilitar o processo de prestação de contas entre a sociedade e a classe dos governantes municipais. PUBLIC ADMINISTRATION IN ACCOUNTABILITY: A STUDY WITH CITY HALLS FROM CEARÁ STATE ABSTRACT In contemporary world the control of public accounts is being mentioned more frequently. The external control becomes a tool that assists the control of expenses and it is what the public administration has been done by Courts of Accounts. This study is justified by the importance of external control of the public accounts and the access to information, in order to obtain reliable accountability of public institutions. Therefore, it is noticed the usefulness of institutions that share information to the citizens, providing transparency to the public administration, which correspond to real agencies of accountability, of transparency, giving answers and performing accountability of public resources. This paper aims to identify the contributions that the Municipal Courts of Accounts (TCM) brings to the process of accountability in the cities that are object of this research. In the referential were used concepts about accountability and about the Fiscal Responsibility Law (LRF). Methodologically it is a bibliographical, descriptive and qualitative work. The results indicate that the TCM is an institution that executes the accountability process in the cities where it is present. It is concluded that TCMs provide supervision of patrimonial resources, directed and controlled by the administrators of public power, in order to facilitate the process of accountability among society and the class of municipal governors.

scholarly journals Role of Public Entities in Suitable Provision of Public Services: Case Study from Slovakia

2021 ◽  
Vol 11 (4) ◽  
pp. 143
Author(s):  
Viera Papcunová ◽  
Roman Vavrek ◽  
Marek Dvořák
Keyword(s):  
Public Administration ◽  
Local Governments ◽  
Public Services ◽  
Slovak Republic ◽  
The State ◽  
Main Role ◽  
The Public ◽  
State Administration

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.

La prohibición de realizar aportaciones a planes de pensiones de empleo en la Ley de Presupuestos Generales del Estado para el año 2012

2013 ◽  
pp. 53-80
Author(s):  
Mirari ERDAIDE GABIOLA ◽  
Arantza GONZÁLEZ LÓPEZ
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Basque Country ◽  
Pension Plans ◽  
The State ◽  
Public Employee ◽  
Autonomous Community ◽  
The Public ◽  
Insurance Policies ◽  
Pais Vasco

LABURPENA: Estatuko Aurrekontu Orokorren Legeak sektore publikoko herriadministrazio eta erakunde guztiei debekatu egiten die ekarpenik egitea enpleguko pentsio-planetan edo aseguru kolektiboko kontratuetan, erretiroagatiko estaldura jasotzen badute. Hain zuzen ere, debeku hori aztertzen da lan honetan. Azterketa Enplegatu Publikoaren Oinarrizko Estatutua eta EK-ko 149.1.13. nahiz 156. artikuluen inguruko doktrina konstituzionala oinarri hartuta egituratzen da, eta debeku haren konstituziokontrakotasuna ondorioztatzen du. Adibidez, Euskal Autonomia Erkidegoaren kasuan, debekuak Euskal Herriko Autonomia Estatutuko 10.4 artikulutik ondorioztatzen den berezko eskumen-esparru esklusiboan dauka eragina. RESUMEN: Este trabajo analiza la prohibición que impone la Ley de Presupuestos Generales del Estado a todas las Administraciones Públicas y entidades integrantes del sector público de realizar aportaciones a planes de pensiones de empleo o contratos de seguro colectivos que incluyan la cobertura de la contingencia de jubilación. El análisis se vertebra a partir del Estatuto Básico del Empleado Público y de la doctrina constitucional en torno a los artículos 149.1.13.ª CE y 156 CE, concluyendo en la inconstitucionalidad de aquella prohibición, que en la Comunidad Autónoma de Euskadi incide en el ámbito competencial propio y exclusivo que deriva del artículo 10.4 del Estatuto de Autonomía del País Vasco. ABSTRACT: This work analyzes the prohibition imposed by the State Budget’s Act to every public administration and entity part of the public sector to contribute to pension plans or collective insurance policies that cover the retirement contingency. This analysis has as essential structure the Basic Statute of the Public Employee and the constitutional doctrine regarding articles 149.1.13 and 156 of the Constitution and it concludes with the unconstitutionality of that prohibition which in the Autonomous Community of Euskadi has an impact on the very own and exclusive powers that derive from article 10.4 of the Statute of Autonomy of the Basque Country.

scholarly journals Accounting in Public Institutions (state, budgetary, independent)

2017 ◽  
Author(s):  
Марина Василенко ◽  
Marina Vasilenko ◽  
Татьяна Полещук ◽  
Tat'yana Poleschuk
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
The State ◽  
Public Institutions ◽  
Educational Institutions ◽  
Financial Assets ◽  
The Public

This tutorial presents the procedure of accounting in public institutions; peculiarities of functioning of the state-owned, budgetary and Autonomous institutions, the legal regulation of budget activities; in detail the sections of nonfinancial and financial assets, liabilities. For each section of the accounting documents is defined and given a system of accounting entries. Attention is paid to the practice of accounting in the medical and educational institutions. Designed for students, undergraduates, postgraduates and teachers of economic specialties. It will be useful to specialists in economic Affairs in the public sector.

scholarly journals Corruption: Epistemological Reflections and Contributions to the Public Sector

2021 ◽  
Vol 28 (96) ◽  
pp. 164-186
Author(s):  
Suélem Viana Macedo ◽  
Josiel Lopes Valadares
Keyword(s):  
Civil Society ◽  
Public Sector ◽  
Public Administration ◽  
Public Interest ◽  
The State ◽  
The Public ◽  
Efficient Control ◽  
Civic Virtues ◽  
Deliberative Processes

Abstract Corruption is a recurring phenomenon throughout history, so different conceptions seek to formulate a concept that defines it. This theoretical essay aims to introduce a perspective that broadens the understanding of corruption beyond the currents of thought that prevail in studies about Brazilian public administration. This study indicates that the epistemic reconstruction of the meaning of corruption should derive from the conception of public interest as a result of deliberative processes between citizens and the State. Such perspective contributes to the debate about the importance of participation of the civil society in controlling corruption and creating public interest itself. This study also highlights that more efficient control is not only restricted to legislation reforms but it also relies on the enhancement civic virtues.

scholarly journals Modern paradigms for evaluation and measurement of public administration performance

2021 ◽  
pp. 126-134
Author(s):  
Tatiana Furculita ◽  
Keyword(s):  
Public Sector ◽  
Performance Measurement ◽  
Public Administration ◽  
Scientific Field ◽  
Public Institutions ◽  
The Public ◽  
Complex Problems ◽  
Public Sector Performance ◽  
Sector Performance ◽  
The Way

Performance measurement is a concept whose definition cannot be made precisely because it goes beyond the scope of a particular scientific field. In the public sector, performance is extremely difficult to identify, as no clear and concrete criteria are set to accurately reflect the purpose of the work of public institutions. The concern for measuring performance in public institutions has arisen as a result of the increasing difficulty of solving the increasingly complex problems that citizens face. The relevance of measuring performance in PA is provided by the way in which this process influences the entire activity of an organization, in all internal managerial directions.

scholarly journals Performance Evaluation in the Brazilian Public Sector

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Rogerio Tadeu de Oliveira Lacerda ◽  
Leonardo Ensslin ◽  
Anna Krueger ◽  
Sandra Rolim Ensslin
Keyword(s):  
Performance Evaluation ◽  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
Management Tools ◽  
The Public ◽  
Decision Aiding ◽  
Generic Models ◽  
Public Resources ◽  
Public Manager

The Brazilian Public Sector is being pressured by society to provide more and better services to citizens. Thus, this research is motivated by the need to provide management tools to improve the performance of public administration for better use of public resources. The research explores a constructivist methodology of performance evaluation as a tool for decision aiding in a Brazilian public organization. It highlights propositions identified in qualified literature to justify the use of constructivist approach in public management, as the need manager actively participate in the model of construction in order to expand his/her knowledge about the context and the need to recognize the uniqueness of the resources and moment instead of seeking generic models of evaluation. The development of the model itself, provided a detailed overview of the aspects understood as needed and sufficient by the decision-maker. It was able to disclosure the uniqueness of the context, the objectives of the sector and the construction of indicators for the performance evaluation of aspects understood as important to the public manager. It was observed the theoretical contributions to the area of public management knowledge, especially the key role of public manager to build evaluation models, recognition of limited rationality in decision making and uniqueness as a major element in the decision within the public administration.

scholarly journals STRATEGIC ISSUES OF PUBLIC GOVERNANCE IN SPORTS DEVELOPMENT IN UKRAINE

2021 ◽  
Vol 5 (1) ◽  
pp. 73-83
Author(s):  
Volodymyr Prikhodko ◽  
Oleksandr Tomenko ◽  
Serhii Matrosov ◽  
Svitlana Chernihivska
Keyword(s):  
Public Administration ◽  
The State ◽  
Public Institutions ◽  
Legislative Organization ◽  
Public Governance ◽  
Development Indicators ◽  
Strategic Issues ◽  
The Public ◽  
Current State ◽  
Negative Factor

Introduction. Commitments adopted by the Verkhovna Rada and the Cabinet of Ministers of Ukraine have little influence on the development of sport for all and Olympic sports for higher achievements. The post is devoted to the results of studying the content of legislative and regulatory acts governing the development of sports in Ukraine. The reason for the extremely unsatisfactory implementation of the adopted legislative and regulatory acts is in the unwillingness of public institutions to make major efforts to ensure the real growth of sports development indicators. Aim of the study is to identify the existing issues of public administration, which cause insufficient rates of improvement of the state of sport for all and Olympic sports of higher achievements, to prevent these problems in the future. Material and methods: literature analysis, analysis of documents, synthesis, abstraction. The research was conducted during april-august 2020. Results. The analysis shows that the adopted legislative and regulatory acts do not contribute to the development of the sphere. This is due to the fact that a large part of their content is marked by the declarative nature and lack of established standards which does not allow to control their implementation. Such a negative factor will affect the activities of the public administration which will be in charge of taking care of the development of the sport. Conclusion. The current state of governance in the field of sports is critical and is not conducive to making positive changes in this important humanitarian field. We will have to create more sophisticated legislative organization and financial tools for improvement of the state of sports.

scholarly journals Public administration as an object of administrative and legal regulation

2020 ◽  
Vol 3 (3) ◽  
pp. 65-72
Author(s):  
Yuriy Payda
Keyword(s):  
Public Administration ◽  
Legal Regulation ◽  
Central Executive ◽  
The State ◽  
Local State ◽  
Executive Power ◽  
The Public ◽  
Head Of State ◽  
Territorial Unit ◽  
State Administration

The concept and legal nature of public administration have been analyzed. The analysis of research works has allowed to state that the term "public administration" is considered in two aspects - structural and procedural (or functional) where public administration should be understood as executive bodies, local self-government bodies, as well as entities endowed by the state with public administration functions that perform public administration functions and whose purpose is to ensure the interests of the state and society as a whole, and their activities carried out within the law. The principles of administrative and legal regulation of public administration in Ukraine and the concepts, principles of administrative and legal regulation of public administration have been studied. The author has found out that the essential features of public administration are: public administration is subordinated to political power (i.e., parliament, head of state); public administration ensures the implementation and application of laws (i.e., implements the political decisions of parliament); public administration acts (should act) in the public interest; public administration is endowed with the prerogatives of public authority (that is, powers that allow mandatory instructions to be given to individuals). While the system of central executive bodies consists of the ministries of Ukraine and other central executive bodies the system of central executive bodies is a component of the system of executive bodies, the highest body of which is the Cabinet of Ministers of Ukraine. The local state administration is a local executive body and is part of the system of executive bodies. The local state administration, within the limits of its powers, exercises executive power on the territory of the respective administrative-territorial unit, as well as exercises the powers delegated to it by the relevant council.

scholarly journals Performance audit in the vision of public sector management. The case of Romania

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Aurelia Stefanescu ◽  
Cristina-Petrina Trincu-Drăgusin
Keyword(s):  
Public Sector ◽  
Public Institutions ◽  
Economic Environment ◽  
Resources Management ◽  
Research Results ◽  
Public Sector Management ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
The Impact

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

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