scholarly journals The Role of Transparency and Its Effect on the Preparation of the Public Budget in Iraq

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Alhusseinawi Latfe Jabar ◽  
Keyword(s):  
Public Finance ◽  
Analytical Approach ◽  
Research Problem ◽  
Public Budget ◽  
The Public ◽  
Recent Trends ◽  
Contemporary Topic

Knowledge of the principles of disclosure and transparency in particular is an important contemporary topic of contemporary accounting in light of recent trends related to the provision of key data related to public finance. The research problem lies in the lack of transparency related to public finance and knowledge of its principles the quality. The researcher relied on the descriptive and analytical approach, which is optimum for this research, because it will help analyze, identify and extract the results. The research reached a number of results, the most important of which is the presence of a number of obstacles in the Iraqi environment, including the widespread corruption in the implementation of the budget.

The role of financial analysis using financial models to predict the financial stumble on the Saudi public utilities sector: An applied study: دور التحليل المالي باستخدام النماذج المالية للتنبؤ بالتعثر المالي على قطاع المرافق العامة السعودية: دراسة تطبيقية

2020 ◽  
Vol 4 (14) ◽  
Author(s):  
Najla Ibrahim Abdulrahman, Fatimah Ibrahim Alkhamis
Keyword(s):  
Capital Market ◽  
Analytical Approach ◽  
Financial Models ◽  
Financial Analysis ◽  
Public Utilities ◽  
The Public ◽  
Insurance Sector ◽  
Applied Study ◽  
The Right

This study aimed to find out the role of financial analysis using financial models to predict the financial stumble on the Saudi public utilities sector. The study was based on the financial analysis of the financial lists published by the sample of the study of the Gas and Manufacturing Company (Gasco) and the Saudi Electricity Company listed in the Saudi Capital Market Authority. During the period (2009-2018) I followed the descriptive analytical approach. The study found the effectiveness of the Abdul Rahman model to predict the financial stumble on the public utilities sector, and the low effectiveness of the Altman model and the Kida model to predict financial stumbles on the utility sector. The study also recommended encouraging audit offices to add financial analysis services to the possibility of predicting and addressing financial stumbles, directing companies using financial models that help predict financial stumbles, encouraging investors to use financial models that help predict financial stumbles to make the right decision, and directing researchers in the study of financial default forecasting on the insurance sector using the Abdul Rahman model.

scholarly journals دور خصائص القيادة الخادمة في الحد من الصراع التنظيمي دراسة تحليلية لآراء القيادات الأكاديمية في كليات جامعة صلاح الدين-أربيل

Twejer ◽  
2020 ◽  
Vol 3 (3) ◽  
pp. 603-650
Author(s):  
MUDHAFAR HAMAD ALI ◽  
◽  
Ahlam Ibrahim Waly
Keyword(s):  
Inverse Relationship ◽  
Analytical Approach ◽  
Statistical Tests ◽  
Research Problem ◽  
Organizational Conflict ◽  
Research Model ◽  
Academic Leaders ◽  
Assistant Deans ◽  
The Relationship

The research aims to study the role of the leadership of the servants in reducing organizational conflicts, The research problem was identified by putting forward several questions focused on the nature of the relationship and the relationship between the two variables. A hypothetical research chart was designed, which resulted in several main and sub-hypothesis that were subjected to a set of statistical tests. The research followed the descriptive analytical approach. The esteem form was designed for this purpose and distributed to the academic leaders in the faculties of Salaheddin Erbil University represented (deans, assistant deans, heads of scientific departments) numbering (100).All forms were returned and valid for analysis, The program (SPSS) was used to study the supposed relationships in the research model . The researcher reached a set of conclusions and proposals, the most important of which is the existence of an inverse relationship and an effect between the maid entries and organizational conflict so that the practice of academic leaders for the characteristics of Leadership in colleges reduces regulatory conflict As for the satisfaction sought by the researcher, attention needs to paid to the property of empowerment by encouraging teachers to make decisions related to their work without reference to the academic leaders in a way that does not conflict with the powers granted to them.

scholarly journals The Method of Public Finance Theory and Its Alternatives

2020 ◽  
Vol 4 (46) ◽  
pp. 305-311
Author(s):  
A. Y. Derlytsia ◽  
Keyword(s):  
Public Finance ◽  
The State ◽  
Basic Unit ◽  
The Public ◽  
Historical Method ◽  
Units Of Analysis ◽  
State Finance ◽  
The Difference ◽  
Finance Theory

The method of the public finance theory is understood as a set of the following components: initial positions and worldviews; specific research methods; and the ways to verify the results. The initial assumptions and worldviews of the Western public finance theory, modern Ukrainian public finance theory and its Soviet predecessor are compared. The difference of approaches within these theories concerning worldview is revealed, namely: their conceptual and philosophical basis (materialism / idealism); traditions of using the historical method; the role of the base and superstructure in financial science; focus on value / utility in studies dealing with the nature of fiscal phenomena; differences in interpreting the basic unit of analysis (individual, group, or class); the organic / mechanistic concepts of state used; explanation of the nature of the interaction between the basic units of analysis; attitude to the positive / normative approach. The methodological orientation of the Western financial thought on methodological individualism; that of the Soviet state finance theory on methodological holism, and the lack of precision in these issues of Ukraine’s modern financial science are mentioned. The author refers to the negative trend in assessing fiscal phenomena in Ukraine from the standpoint of state-centrism and the interests and needs of the state, which arises precisely on the basis of the holistic methodological attitudes and the predominance of the organic view of the state. It is shown that modern domestic financial science is still in transition. Due to its worldview, it is a theory of state finance (financial resources of the state), while the Western science is a theory of public finance (public funds, belonging to the society as a whole). The paper outlines the guidelines for further transforming the methodological foundations of financial science in Ukraine.

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.

A Tale of “Benevolent” Governments: Private Credit Markets, Public Finance, and the Role of Jewish Lenders in Medieval and Renaissance Italy

2000 ◽  
Vol 60 (1) ◽  
pp. 164-189 ◽  
Author(s):  
Maristella Botticini
Keyword(s):  
Public Finance ◽  
Interest Rate ◽  
Credit Markets ◽  
Working Capital ◽  
The Public ◽  
Private Credit ◽  
Renaissance Italy ◽  
The Interest Rate ◽  
The Impact

This article illustrates the impact of Jewish lenders on private credit markets and public finance in medieval and Renaissance Italian towns. In Tuscan private credit markets, Jewish lending helped households to smooth consumption, buy working capital, and provide dowries for daughters. Jewish lenders also helped the public fmances of the communes in which they resided. This article shows that public-finance considerations affected the choice of the interest-rate ceiling Jews were allowed to charge. In many instances, the communes raised the interest-rate ceiling for Jewish lenders in order to tax or borrow the proceeds.

scholarly journals COMMUNICATION STRATEGY IMMIGRATION OFFICE CLASS I OF BORDER CONTROL CIREBON IN SOCIALIZING NON-PROCEDURAL MIGRANT WORKERS (PMI) PREVENTION

2019 ◽  
Vol 1 (1) ◽  
pp. 7-14
Author(s):  
Adam Adis Mukrotal
Keyword(s):  
Public Relations ◽  
Migrant Workers ◽  
Research Problem ◽  
Communication Strategy ◽  
Communication Process ◽  
Class I ◽  
Border Control ◽  
Socialization Process ◽  
The Public

In the digital era these days, the role of public relations that is referring to communication has a huge influence on the development of all aspects of an organization. One example of its implementation is the Public Relations of the Immigration Office Class I of Border Control Cirebon, which has a role as an intermediary between the community and the office which aims to carry out the socialization plan as a means of disseminating information about government policies, especially in the immigration sector. This paper discusses the concept of work steps and the role of Public Relations of the Immigration Office Class I of Border Control Cirebon in socializing the prevention of Non-Procedural Indonesian Migrant Workers (PMI) and provides an explanation in the form of a study of some of the problems encountered in the socialization process. This paper used descriptive qualitative method which aims to provide an explanation regarding the role of public relations of the Immigration Office Class I of Border Control Cirebon in socializing the prevention of Indonesian Migrant Workers (PMI) and the obstacles they face. Thus, this paper produces 2 (two) main points that have answered the research problem formulation. First, the Public Relations role of the Immigration Office Class I of Border Control Cirebon in socializing the prevention of PMI Non-Procedural has fulfilled 7 (seven) indicators of success in the public relations communication process. Second, several major obstacles have been found that hindered the socialization process, which then urgently need to be addressed immediately by the Public Relations of the Immigration Office Class I of Border Control Cirebon.  

scholarly journals Institutional support for the sustainability of the public finance system

2021 ◽  
pp. 209-215
Author(s):  
Valentyna Makohon
Keyword(s):  
Public Finance ◽  
Economic Development ◽  
Institutional Support ◽  
Economic Security ◽  
Financial Security ◽  
Finance System ◽  
The Public ◽  
Budgetary Policy ◽  
The Stability

Relevance of the research topic. In modern conditions, the system of public finance is an important tool for regulating socio-economic processes, intensification of the economy. Important factors that affect the quality of the public finance system are financial and economic risks due to the trend of economic development. Accordingly, the assessment of financial and economic risks is an important condition for the development of sound financial and budgetary policy, the development of institutional support for the stability of public finances and economic security of the country as a whole. Formulation of the problem. Based on the trends of economic development of both countries with transformational and developed economies, in modern conditions, important tasks are: substantiation of strategic objectives of fiscal policy to increase the level of stability of public finance and its components; mutual coordination of decisions of public administration bodies. At the same time, the development of institutional support for the sustainability of the public finance system should be carried out taking into account globalization processes. Analysis of recent research and publications. The issue of developing institutional support for the sustainability of the public finance system is quite common in research. These are the works of famous domestic and foreign scientists: J. Keynes, P. Samuelson, J. Stiglitz, V. Tanzi, O. Vasylyk, I. Zapatrina, S. Kucherenko, L. Lysyak, L. Levaeva, I. Lukyanenko, M. Pasichny, A. Sokolovska, I. Chugunov and others. Highlighting unexplored parts of a common problem. Selection of unexplored parts of the general problem. The above issues are relevant in connection with the spread of acute respiratory disease COVID-19, which affected the trend of economic development, led to a violation of the budget balance, which requires a number of specific tasks related to the development of institutional sustainability of public finances and its components. Goal setting, research goals. The objectives of the study are: to reveal the role of public finance in the regulation of socio-economic processes; substantiate the features of economic security and its components; to analyze and evaluate the indicators of financial security of Ukraine. The purpose of the study is to reveal the directions of fiscal policy to ensure the sustainability of public finance. Research method or methodology. The article uses a set of research methods: a systematic approach, statistical analysis, structuring, synthesis, etc. Basic material presentation. The role of the public finance system in the regulation of socio-economic processes is revealed. The peculiarities of economic security and its components are substantiated. The analysis and assessment of financial security indicators of Ukraine is carried out. The directions of financial and budgetary policy on ensuring the stability of the public finance system are revealed. Area of application of results. The results of the study can be used in the process of reforming the public finance system. Conclusions according to article. In order to increase the stability of the public finance system, at this stage of socio-economic development of the country, it is advisable to: substantiate sustainability indicators – the basis of a transparent system of continuous monitoring of public finance system development and its components; introduction of effective management financial and budgetary tools – systematic assessment of the state of financial and budgetary security; improving the efficiency of financial and budgetary policy in the field of ensuring the stability of the public finance system and political responsibility for its results.

scholarly journals ANALISIS WACANA KRITIS TERHADAP FATWA BAHTSUL MASA’IL TENTANG PEREMPUAN

2018 ◽  
Vol 18 (2) ◽  
pp. 135
Author(s):  
Ita Musarrofa
Keyword(s):  
Discourse Analysis ◽  
Critical Discourse Analysis ◽  
Research Problem ◽  
Critical Discourse ◽  
Religious Leader ◽  
Analysis Framework ◽  
The Public ◽  
Norms And Values ◽  
Negative Identity

<p><em>This article examines the fatwa of Bahtsul Masa’il on women using Critical Discourse Analysis. Two matters of research problem is how Bahtsul Masa’il fatwa on women and how the Critical Discourse Analysis of the fatwa Bahtsul Masa’il about women. There are twelve fatwa on women decided by Bahtsul Masa’il forum, seven of which talk about the role of women in the public world. They were analyzed using Critical Discourse Analysis framework involving three levels of analysis, namely text, social cognition and context. Texts of Bahtsul Masa’il decision on women represent women as being vulnerable to libel and can bring slander. Women are also represented as weak creatures who need supervision and protection of men. Fatwa text that is bias arises from the procedure of making fatwa which highly favor the yellow book. While the yellow book itself tends to put women in the private sphere and look down on women. In addition, the frame of the community producing Bahtsul Masa’il fatwa (religious leader and religius students) are also the result of the internalization of norms and values of yellow book as the idol at the pesantren. In context level, the fatwa which tends to give a negative identity toward women is born out of the context of the patriarchal society.</em></p>

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.

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