scholarly journals The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget

2018 ◽  
Vol 12 (4) ◽  
pp. 64-77
Author(s):  
Andrea Vuongova
Keyword(s):  
Public Budget ◽  
Public Funds ◽  
The Public ◽  
Financial Administration

scholarly journals A SOCIAL ACCOUNTING MATRIX APPROACH TO APPRAISE SECTORS WITH A ZERO DEFICIT PUBLIC BUDGET

2017 ◽  
Vol 26 (2) ◽  
pp. 89-96
Author(s):  
Patricia D. FUENTES SAGUAR ◽  
Alfredo J. MAINAR CAUSAPÉ
Keyword(s):  
Social Accounting Matrix ◽  
Matrix Approach ◽  
Public Budget ◽  
Economic Activities ◽  
Spanish Economy ◽  
Environmental Implications ◽  
Public Funds ◽  
The Public ◽  
Para Determinar ◽  
Empirical Methodology

The aim of this paper is to develop a mixed empirical methodology to identify, in a zeropublic deficit framework, those sectors with the capability for growth of output andemployment, while also considering the environmental implications of the production ofeach sector. Their economic activities are ranked and selected in terms of their output,employment, and emissions multipliers. For an empirical analysis, a Social AccountingMatrix of the Spanish economy for 2008 is used. Among the findings, highlights the factthat consideration of the zero deficit in the public budget significantly alters theimportance of the sectors for economic development, turning out key choosing a criterionfor determining the allocation of public funds. El objetivo de este trabajo es el desarrollo de una metodología empírica mixta paraidentificar, en un marco de déficit público cero, los sectores que tienen la capacidad decrecimiento de la producción y el empleo, teniendo también en cuenta las implicacionesambientales de la producción de cada sector. Las actividades económicas se clasifican yseleccionan en función de sus multiplicadores de producción, empleo, y emisiones. Paraun análisis empírico, se utiliza una Matriz de Contabilidad Social de la economía españolapara 2008. Entre los resultados, destaca el hecho de que la consideración del déficit ceroen el presupuesto público altera significativamente la importancia de los sectores dedesarrollo económico, resultando clave la elección de un criterio para determinar laasignación de los fondos públicos.

The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets

2016 ◽  
pp. 366-389
Author(s):  
Carla Marina Pereira de Campos ◽  
Lúcia Lima Rodrigues ◽  
Susana Margarida Faustino Jorge
Keyword(s):  
Management Accounting ◽  
Health Sector ◽  
Public Hospitals ◽  
Public Funds ◽  
Accounting Systems ◽  
The Public ◽  
Management Accounting Systems ◽  
Alternative Approaches ◽  
Traditional Approaches

The role of management accounting systems (MAS) in the construction of budgets in the public health sector has been one of the least studied topics in the international literature. Furthermore, several studies have confirmed the loss of relevance of traditional approaches to budgeting due to the need to implement techniques that are more performance-oriented. Since public hospitals are organisations that depend significantly on public funds, with substantial impacts on governments' budgets, the pressure for reducing expenditures is strong, causing increased difficulties in hospital management. In order to analyse the role of MAS in the preparation of hospital budgets, this chapter presents a literature review on this topic. This review allows to understand the loss of relevance of traditional budgeting techniques and to present alternative approaches. In this process, the implementation of different kinds of budgeting is heavily influenced by governments and professionals. Nevertheless, the research on this topic is still very scarce, evidencing the need to continue studying it.

The Aerarium and its Officials Under the Empire

1964 ◽  
Vol 54 (1-2) ◽  
pp. 33-40 ◽  
Author(s):  
Fergus Millar
Keyword(s):  
World Wide ◽  
The Political ◽  
Public Funds ◽  
The World ◽  
The Subject ◽  
Political Interpretation ◽  
Financial Administration ◽  
Political Character ◽  
Public Revenues

No analysis of the political character of the Empire can avoid the question of finance. The various sources of revenue of the Emperor and the res publica, the role of the private wealth of the Emperor, the nature of his control over public funds, the question of how and when various public revenues were taken by him—a satisfactory political interpretation of the early Empire must take account of all these.This article attempts merely to take a second preliminary step towards such an interpretation. Its aim is to set out as clearly as possible the evidence as to the nature of the Aerarium and the functions of its officials, and, above all, to avoid the anachronistic approach which our language itself so readily invites. Not all anachronistic views of the subject have had the beautiful obviousness of Ramsay's contribution: even to speak of the ‘world-wide financial administration’ of the Aerarium will prove to be misleading.

scholarly journals The Role of Internal Control Components in the Maintenance of Public Funds: Applied Study on the Jordanian Ministry of Justice – North Province as Perceived by the Workers of Internal Control and Accounting Departments

2017 ◽  
Vol 10 (5) ◽  
pp. 189
Author(s):  
Hani Ali Aref Al-Rawashdeh
Keyword(s):  
Internal Control ◽  
Arithmetic Mean ◽  
Public Funds ◽  
The Public ◽  
Applied Study ◽  
Medium Level ◽  
Study Population ◽  
Female Employees ◽  
The Impact

This study aims at identifying the internal control components at the Jordanian Ministry of Justice (North Province) as well as identifying the role of those components in maintaining public funds and measuring the impact of said role. The study population consisted of all the workers of the accounting and internal control departments at the Jordanian Ministry of Justice (North Province) who counted (81) employees. The study sample was chosen from that population where (70) questionnaires were distributed, (66) questionnaires were retrieved and (3) questionnaires were excluded for the reason of short information which made the study sample reach at (63) male and female employees at the rate of (%90) of the study population. Of the most prominent results of the study is that there is a role of the internal control components at the Jordanian Ministry of Justice (North Province) in the maintenance of public funds in a medium level. Moreover, the internal control context received the highest arithmetic mean in maintaining public funds as a component of internal control at the Jordanian Ministry of Justice (North Province); monitoring, as an internal control component, attained the highest effect in comparison with the other internal control components, while the least effect was for the component of the internal control environment. The study produced several recommendations most significantly the importance of concentrating on internal control in general to elevate its efficiency in maintaining the public funds at the Jordanian Ministry of Justice (North Province).

scholarly journals Tanggung Jawab Direksi dalam Meningkatkan Citra Bank (Suatu Telaah Yuridis Normatif)

Wajah Hukum ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 682
Author(s):  
Sriayu Indah Puspita
Keyword(s):  
Board Of Directors ◽  
Banking Sector ◽  
Public Trust ◽  
Public Funds ◽  
The Public ◽  
Bank Secrecy ◽  
The Board Of Directors ◽  
Banking Institutions ◽  
The Government

At this time the banking world has a very important function in the Indonesian economy. Banking is an institution that functions to collect and distribute public funds. For this reason, in order to maintain public trust in the bank, the government continues to try to protect or protect the public from irresponsible persons who can damage public trust in the bank. The issue of civil liability for negligence or carelessness that occurs in a bank can be related to the management of the bank. In order to increase the function of common awareness towards banking institutions, regulations regarding bank secrecy which have been very secretive must be revised immediately. The bank secrecy in question is one of the elements that every bank needs to have as an institution of public trust. Banking practices that violate the laws and regulations in the banking sector as long as these regulations are considered a weakness that can harm their interests, even the owner or management of the bank uses the existing regulatory loopholes so that in the end the bank is in an unhealthy condition. For that we need to know and understand how the bank can improve its image and the role of the board of directors in overcoming the problems faced and how to overcome these problems. The Board of Directors has an important role in the management of the bank, the board of directors is also required to regulate the bank according to its authority and responsibility as stipulated in the articles of association and the provisions of the applicable regulations. The image of the bank is built through communication programs and combined with customer experiences interacting with the bank. 

scholarly journals Managing Nigeria’s development through the public budget: Lessons from the foundations laid by Okotie-Eboh, 1958–1965

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Adetunji Ogunyemi
Keyword(s):  
Economic Development ◽  
House Of Representatives ◽  
Public History ◽  
Federal Budget ◽  
Public Budget ◽  
The Public ◽  
Finance Minister ◽  
The 1960S ◽  
The Individual

This article examines the essential issues in the economic development of Nigeria in the 1960s as shown in all the budget speeches presented to the parliament by her first indigenous Finance Minister, Festus Okotie-Eboh. The study highlights the Minister’s efforts to obtain parliamentary approval for the Appropriation Bills laid by his government before the Nigerian House of Representatives in Lagos. The purpose being to underscore the role of the individual in shaping the course of the development of any nation. Hence, the study identifies the fiscal policy orientation upon which the key programmes and projects reflected in such speeches were built. It also establishes the extent to which the projects were achieved. The study concludes that Chief Okotie-Eboh’s parliamentary speeches on Nigeria’s federal budget, though loaded with oversized literary niceties, were still, rather than depictive of a mere display of endless parliamentary filibustering, indeed, a veritable part of the sources of Nigeria’s public history.

Tax Structure and Bureaucratic Bargaining

1983 ◽  
Vol 11 (3) ◽  
pp. 347-364 ◽  
Author(s):  
William J. Hunter
Keyword(s):  
Public Sector ◽  
Majority Rule ◽  
Median Voter ◽  
Public Expenditure ◽  
Tax Structure ◽  
Public Budget ◽  
The Public ◽  
Bureaucratic Control ◽  
Public Bureaucracy

This article explores some limitations on the power of the public bureaucracies to control public sector budgets. Two conditions are considered within a majority rule election framework. First, individuals may react to the potential loss of income resulting from a bureaucratically chosen output of public goods. Second, bureaucratic control of the public budget is constrained by the existing tax structure. The model demonstrates that the bureaucratic ability to set public expenditure levels has been seriously overestimated. Further, the model raises questions as to the role of the median voter in elections when the agenda is controlled by a public bureaucracy.

The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets

2016 ◽  
pp. 289-312
Author(s):  
Carla Marina Pereira de Campos ◽  
Lúcia Lima Rodrigues ◽  
Susana Margarida Faustino Jorge
Keyword(s):  
Management Accounting ◽  
Health Sector ◽  
Public Hospitals ◽  
Public Funds ◽  
Accounting Systems ◽  
The Public ◽  
Management Accounting Systems ◽  
Alternative Approaches ◽  
Traditional Approaches

The role of management accounting systems (MAS) in the construction of budgets in the public health sector has been one of the least studied topics in the international literature. Furthermore, several studies have confirmed the loss of relevance of traditional approaches to budgeting due to the need to implement techniques that are more performance-oriented. Since public hospitals are organisations that depend significantly on public funds, with substantial impacts on governments' budgets, the pressure for reducing expenditures is strong, causing increased difficulties in hospital management. In order to analyse the role of MAS in the preparation of hospital budgets, this chapter presents a literature review on this topic. This review allows to understand the loss of relevance of traditional budgeting techniques and to present alternative approaches. In this process, the implementation of different kinds of budgeting is heavily influenced by governments and professionals. Nevertheless, the research on this topic is still very scarce, evidencing the need to continue studying it.

scholarly journals PRINSIP KEPERCAYAAN SEBAGAI FONDASI UTAMA KEGIATAN PERBANKAN

2020 ◽  
Vol 3 (1) ◽  
pp. 128-139
Author(s):  
Andika Persada Putera
Keyword(s):  
Banking Industry ◽  
Financial Institution ◽  
Secondary Data ◽  
Public Trust ◽  
Fundamental Principle ◽  
Public Confidence ◽  
Public Funds ◽  
The Public ◽  
Business Entities

Banking as an intermediary institution plays an important role in advancing the national economy as an intermediary between capital owners and users of funds. In carrying out its business activities, banks as business entities have special characteristics, which are obliged to maintain public trust which is a fundamental principle for banks because the existence of the banking industry is highly dependent on public trust as the owner of funds. The public funds deposited in the bank are used to finance the customer's credit. The magnitude of the role of the community in the banking industry, so that banks are also called trust institutions. That is, as a financial institution whose basic foundation is public trust. In this article, the things that will be discussed are first, bank business activities related to the Trust Principle. Second, the Trust Principle is the main foundation of banking in carrying out its business activities. This article is based on juridical-normative research with primary and secondary legal materials as secondary data on which the analysis is based. The results of the analysis are related to the implementation of daily bank activities (day to day activities) which include funding, lending and services, all of which require public confidence in order to develop properly and to maintain the existence of the bank. The principle of trust is a fundamental principle for banks because it serves as the main foundation of banks in carrying out their daily business activities, especially related to the collection of public funds (funding) as capital for bank lending.Perbankan sebagai lembaga intermediasi berperan penting dalam memajukan perekonomian nasional sebagai perantara antara pemilik modal dengan pengguna dana. Dalam menjalankan kegiatan usahanya, bank sebagai badan usaha memiliki karakteristik khusus, yaitu wajib menjaga kepercayaan masyarakat yang merupakan prinsip fundamental bagi bank karena keberadaan industri Perbankan sangat tergantung pada kepercayaan masyarakat sebagai pemilik dana. Dana masyarakat yang disimpan di bank itulah yang digunakan untuk membiayai kredit nasabahnya. Besarnya peran masyarakat pada industri perbankan, sehingga bank disebut juga sebagai lembaga kepercayaan. Artinya, sebagai suatu lembaga keuangan yang fondasi dasarnya adalah kepercayaan masyarakat. Dalam artikel ini, hal-hal yang akan dibahas adalah pertama, kegiatan usaha bank yang berkaitan dengan Prinsip Kepercayaan. Kedua, Prinsip Kepercayaan merupakan fondasi utama perbankan dalam menjalankan kegiatan usahanya. Artikel ini dibuat berdasarkan penelitan yuridis-normatif dengan bahan hukum primer dan sekunder sebagai data sekunder yang menjadi dasar analisisnya. Hasil analisis adalah terkait dengan pelaksanaan kegiatan bank sehari-hari (day to day activities) yang meliputi funding, lending dan services, semuanya membutuhkan kepercayaan masyarakat agar dapat berkembang dengan baik serta guna mempertahankan keberadaan bank tersebut. Prinsip kepercayaan merupakan prinsip fundamental bagi perbankan karena berfungsi sebagai fondasi utama bank dalam melaksanakan kegiatan usahanya sehari-hari, terutama terkait dengan penghimpunan dana masyarakat (funding) sebagai modal untuk penyaluran kredit bank.

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