scholarly journals Prawnofinansowy status Agencji Nieruchomości Rolnych

2017 ◽  
pp. 119-134
Author(s):  
Wojciech Fill
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
The State ◽  
Significant Part ◽  
Private Law ◽  
Financial Status ◽  
Legal Personality ◽  
The Public ◽  
Executive Agencies ◽  
The Impact

The legal-financial status of the Agricultural Property Agency is complex. Rights and obligations of the financial nature of the public are interspersed with numerous powers and duties of the sphere of private law. Specific elements shaping financial status Agency are organizational relationship and the capital of other legal entities, including primarily with the Treasury and the companies controlled by the Agency. They occur in the context of normative pass Agency to the public finance sector and its companies to the category of public sector entities. In view of the takeover by the executive agencies, a significant part of the tasks previously performed by the state without legal personality, budgetary establishments, precisely in this area normative appeared completely unique opportunity to examine the impact of the construction of legal personality to changes in the shape of subjectivity.

scholarly journals Accrual accounting and public finance reforms in Hungary: the study of application in the public sector

2020 ◽  
Vol 183 (5-6) ◽  
pp. 89-105
Author(s):  
Csaba Lentner ◽  
◽  
Petronella Molnar ◽  
Vitez Nagy ◽  
◽  
...  
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Historical Background ◽  
Accounting System ◽  
The European Union ◽  
Accrual Accounting ◽  
Public Funds ◽  
The Public ◽  
Table Analysis ◽  
The Impact

Introduction. The increasing measurability of performances in the public sector in the countries of the post-soviet region, including Hungary, has come to the limelight in recent decades. Accrual accounting, adopted in Hungary in 2014 on the recommendation of the European Union, provides decision-makers with reliable information and simultaneously improves transparency in spending. Purpose and Methodology. This study focuses on the impacts and synergies of the parallel comprehensive reforms in the public finances and the adoption of the accrual accounting system. We conducted an empirical research among 2425 budgetary organisations (during June 2018 - January 2019) and analysed the correlation between the variables with cross-table analysis. Our survey covered 19.1 per cent of all the budget organisations in Hungary. Thus, thanks to the sample size the survey results analysis gives a comprehensive view of the entire country based on the real feedback regarding the implementation of the new practices. Results. In the course of the survey, the organisations were asked to describe how they were affected by the transition to the new accounting system, how they had prepared for the statutory changes and compliance, what additional tasks the adoption of the new system required of them, and how they evaluated the impacts of the application of accrual accounting after five years. The inquiry focussed on the impact this new accrual-based accounting system had on the business management of the given organisation and thus the efficient use of public funds. The results confirm that the historical background and the peculiarities of managing public funds in a country should also be taken into account during the adoption of reforms along with thorough preparation. Our research also sheds light on the fact that the successful 2014 adoption of accrual accounting could achieve its full purpose in an environment ensured by comprehensive public finance reforms and laws adopted after 2010. In other words, the precondition of enforcing the new rules of accrual accounting applied in the public sector included the reinforcement of budgetary regulation and control procedures. Conclusion. The study reports more favourable public sector procedures, proves that the adoption of accrual accounting has been justified and that the higher focus on performance and efficiency achieved through accrual accounting is important.

scholarly journals INSTITUTIONAL SUPPORT OF PUBLIC FINANCES

2021 ◽  
pp. 5-12
Author(s):  
Alla Chornovol ◽  
Yuliia Nemish ◽  
Olha Biliavska
Keyword(s):  
Public Finance ◽  
Institutional Support ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Public Finances ◽  
The Public ◽  
Finance Management ◽  
And Control ◽  
The Impact

Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.

Crisis económica y Administración Pública

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.

IMPACT OF GOVERNMENT DEBT ON FINANCIAL SECURITY OF UKRAINE

2017 ◽  
Author(s):  
Olena Pikaliuk ◽  
◽  
Dmitry Kovalenko ◽  
Keyword(s):  
Economic Development ◽  
Public Debt ◽  
Positive Impact ◽  
The State ◽  
Financial Security ◽  
State Budget ◽  
The Public ◽  
Debt Security ◽  
The Stability ◽  
The Impact

One of the main criteria for economic development is the size of the public debt and its dynamics. The article considers the impact of public debt on the financial security of Ukraine. The views of scientists on the essence of public debt and financial security of the state are substantiated. An analysis of the dynamics and structure of public debt of Ukraine for 2014-2019. It is proved that one of the main criteria for economic development is the size of public debt and its dynamics. State budget deficit, attracting and using loans to cover it have led to the formation and significant growth of public debt in Ukraine. The volume of public debt indicates an increase in the debt security of the state, which is a component of financial security. Therefore, the issue of the impact of public debt on the financial security of Ukraine is becoming increasingly relevant. The constant growth and large amounts of debt make it necessary to study it, which will have a positive impact on economic processes that will ensure the stability of the financial system and enhance its security.

The Economics of Government

2020 ◽  
Author(s):  
Vito Tanzi
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Social Welfare ◽  
Real Life ◽  
Rent Seeking ◽  
Major Conclusion ◽  
The Public ◽  
The Past ◽  
Private Market

This book deals with practical or real life aspects of public finance. It focuses on the growth in the activities of governments, in a world that expects more than in the past from governments. The book focuses on the growing complexity in both the work of the private market and that of the public sector. It stresses that part of the growing complexity is due to the more ambitious role that governments tried to play today, while part is due to choices made by governments, so that complexity may be partly avoidable. This was important in the different pursuit of social welfare by different countries. Complexity has increased opportunities for abuses, for rent seeking, and for mistakes in policies. It may also have increased the attraction of populist policies that claim to offer magical or easy solutions to problems. A major conclusion of the book is that the objective of simplicity in laws and in policies should be given more importance by both economists and governments.

scholarly journals Long-term effectiveness of elderly health care voucher scheme strategies: a system dynamics simulation analysis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Ka Chun Chong ◽  
Hong Fung ◽  
Carrie Ho Kwan Yam ◽  
Patsy Yuen Kwan Chau ◽  
Tsz Yu Chow ◽  
...  
Keyword(s):  
Primary Care ◽  
Chronic Disease ◽  
Public Sector ◽  
System Dynamics ◽  
The Elderly ◽  
Healthcare Services ◽  
Dynamics Simulation ◽  
Public And Private ◽  
The Public ◽  
The Impact

Abstract Background The elderly healthcare voucher (EHCV) scheme is expected to lead to an increase in the number of elderly people selecting private primary healthcare services and reduce reliance on the public sector in Hong Kong. However, studies thus far have reported that this scheme has not received satisfactory responses. In this study, we examined changes in the ratio of visits between public and private doctors in primary care (to measure reliance on the public sector) for different strategic scenarios in the EHCV scheme. Methods Based on comments from an expert panel, a system dynamics model was formulated to simulate the impact of various enhanced strategies in the scheme: increasing voucher amounts, lowering the age eligibility, and designating vouchers for chronic conditions follow-up. Data and statistics for the model calibration were collected from various sources. Results The simulation results show that the current EHCV scheme is unable to reduce the utilization of public healthcare services, as well as the ratio of visits between public and private primary care among the local aging population. When comparing three different tested scenarios, even if the increase in the annual voucher amount could be maintained at the current pace or the age eligibility can be lowered to include those aged 60 years, the impact on shifts from public-to-private utilization were insignificant. The public-to-private ratio could only be marginally reduced from 0.74 to 0.64 in the first several years. Nevertheless, introducing a chronic disease-oriented voucher could result in a significant drop of 0.50 in the public-to-private ratio during the early implementation phase. However, the effect could not be maintained for an extended period. Conclusions Our findings will assist officials in improving the design of the EHCV scheme, within the wider context of promoting primary care among the elderly. We suggest that an additional chronic disease-oriented voucher can serve as an alternative strategy. The scheme must be redesigned to address more specific objectives or provide a separate voucher that promotes under-utilized healthcare services (e.g., preventive care), instead of services designed for unspecified reasons, which may lead to concerns regarding exploitation.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

Public Sector Employment, Quality of Government, and Well-Being: A Global Analysis

2021 ◽  
pp. 223386592110117
Author(s):  
Robert Davidson ◽  
Alexander Pacek ◽  
Benjamin Radcliff
Keyword(s):  
Public Sector ◽  
Global Analysis ◽  
Well Being ◽  
Subjective Well Being ◽  
Cross Sectional ◽  
Political Factors ◽  
The Public ◽  
Employment Quality ◽  
The Impact

While a growing literature within the study of subjective well-being demonstrates the impact of socio-political factors on subjective well-being, scholars have conspicuously failed to consider the role of the size and scope of government as determinants of well-being. Where such studies exist, the focus is largely on the advanced industrial democracies of the Organization for Economic Co-Operation and Development. In this study, we examine the size of the public sector as a determinant of cross-national variation in life satisfaction across a worldwide sample. Our findings strongly suggest that as the public sector grows, subjective well-being increases as well, conditional on the extent of quality of government. Using cross-sectional data on 84 countries, we show this relationship has an independent and separable impact from other economic and political factors.

Up the Garden Path? Enterprise Bargaining and Decentralization in the NSW Public Sector

1995 ◽  
Vol 37 (2) ◽  
pp. 203-217 ◽  
Author(s):  
Michael O'Donnell
Keyword(s):  
Public Sector ◽  
New South ◽  
Industrial Relations ◽  
New South Wales ◽  
Green Paper ◽  
Garden Path ◽  
Reform Agenda ◽  
The Public ◽  
South Wales ◽  
The Impact

Decentralizing industrial relations within New South Wales is a central recom mendation of the Niland Green Paper (1989). Decentralism also represents the cornerstone of the New South Wales government's industrial relations reform agenda enshrined in the New South Wales Industrial Relations Act 1991. To date there has been little analysis of the impact o f this legislative change on industrial relations in the New South Wales public sector. This paper provides a case study that examines the degree to which responsibility for bargaining has been devolved within the Parks and Gardens of the New South Wales Ministry for the Environ ment. It argues that, in contrast to the rhetoric of the New South Wales Act, the central agency presiding over the introduction of enterprise bargaining in the public sector, the Public Employment and Industrial Relations Authority; has been reluctant to delegate responsibility to parties in the workplace.

FINANCIAL SYSTEM RISKS

2021 ◽  
pp. 13-21
Author(s):  
S. E. Demidova ◽  
Keyword(s):  
Public Finance ◽  
Social Economic ◽  
Financial System ◽  
System Stability ◽  
Theoretical Research ◽  
Financial Risks ◽  
The Public ◽  
Systemic Risks ◽  
The Social ◽  
The Impact

Government interference in the social-economic processes through the implementation of anti-crisis measures and fiscal expansion holds the embodiment of financial risks for economic entities. As a result, government debt and budget gaps at the continuing drop of real disposable household income and companies’ profitability grow. Over a long-term horizon, the decisions made can cause a financial system misbalance and new risk generation, including systemic risks in the sphere of public finance. The author carries out the theoretical research of financial system risks, which can result in a decrease in the system stability in general. The study determines that there is no single theoretical concept of financial risks of the public sector. Within the research, the author analyzed the approaches to systemic risks in various economic sectors and decomposed systemic risk of the public finance sphere. The study specified global factors of influence on the financial system stability, determined the impact factors and common fiscal limitations considering the needs in the execution of state obligations. The pandemic factor – COVID-19 spread is highlighted as an exogenous factor of impact on the formation of financial system misbalances. The main threat to the financial system stability considered in terms of the functional-institutional approach is the deficiency of economic entities’ liquidity. Unprecedented budgetary measures of anti-crisis financial regulation, the deferred impact – tax preferences, and monetary measures had an immediate influence on the liquidity volume during the implementation of anti-COVID activities. Tools of budgetary monitoring, budget expenditures reviews, tax expenditures reviews, and budget consolidation ensure the budget mechanism flexibility. Factors producing financial system risks and the selected measures of state regulation will set the trends for the social-economic development of the country in the coming years.

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